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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma KEUNIS Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia Sebatik Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Riset Akuntansi Aksioma AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Contemporary Accounting Jurnal Ekonomi Manajemen Sistem Informasi Soedirman Economics Education Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) JCA (Jurnal Cendekia Akuntansi) Accounting Research Unit (ARU JOURNAL) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi Jurnal Akuntansi, Keuangan dan Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Sriwijaya Accounting Community Services JURALINUS Jurnal Ekonomi, Manajemen, Akuntansi Akurasi
Khristina Yunita
Fakultas Ekonomi Dan Bisnis Universitas Tanjungpura, Pontianak
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : sebatik

 1 
The Influence of Green Accounting and Capital Structure on Financial Performance with Environmental Performance (Proper Index) as a Moderation Variable Anisah, Nur Wafa; Hamzani, Umiaty; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2512

Abstract

This research aims to examine the relationship between green accounting and capital structure on financial performance, moderated by environmental performance within appropriate indices. The research population includes energy and mining companies listed on the IDX during 2021–2023, with the sample selected using purposive sampling techniques. The sample comprises 30 companies and 90 data points. Secondary data were utilized, drawn from annual reports and sustainability reports. The analytical tool employed in this research is EViews 13, using multiple linear regression and moderated regression analysis techniques. The results reveal that green accounting has a significant effect on financial performance, while environmental performance does not moderate the relationship between green accounting and financial performance. Capital structure does not have a significant effect on financial performance, but environmental performance moderates the relationship between capital structure and financial performance. This research contributes to the environmental accounting and financial strategy literature by emphasizing the importance of green accounting and environmental performance management in enhancing corporate value. Furthermore, the findings provide valuable insights for companies in developing sustainability strategies and effectively managing their capital structure.
The Effect Of Company Size, Liquidity and Leverage On Environmental Costs With Foreign Ownership As Moderating Variable Pratama, Muhammad Rahmadi; Heniwati, Elok; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2596

Abstract

Environmental damage caused by business entities activity causes negative impact to society, especially mining companies that have many environmental cases such as Timah, Vale and several other large mining companies. With high funding capabilities, these large companies can easily fund environmental contributions, but the reality on the ground is the opposite, raising questions about what hinders or encourages companies in deciding to invest in the environment. The aim of this research is to understand the relationship between company size, liquidity and leverage on environmental costs moderated by foreign ownership. The population of this research is mining companies registered on IDX for the 2021-2023 period by using purposive sampling technique as a way to select samples. There are 31 companies and 93 data in the sample. This research uses secondary data in the form of annual reports and sustainability reports. Eviews 13 is used as a tool in conducting analysis and uses multiple linear regression analysis techniques and moderated regression analysis. The results conclude that company size has no significant effect on environmental costs while foreign ownership does not moderate the relationship between company size, liquidity and leverage on environmental costs. On the other hand, liquidity and leverage have a significant negative effect on environmental costs. This research has implications for academics by providing new understanding and authority as a consideration in making regulations.
The Effect of Financial Performance and Audit Quality on Company Value with Corporate Social Responsibility (CSR) Disclosure as a Moderating Variable Ramadhani, Reni; Muhsin, Muhsin; Yunita, Khristina; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2661

Abstract

This study aims to determine the effect of financial performance and audit quality on company value with CSR disclosure as a moderating variable. This study is based on financial performance, with indicators such as Return on Assets (ROA), Audit quality with the indicator being the auditor's opinion, namely an Unqualified Opinion, CSR disclosure with indicators such as the Global Reporting Initiative (GRI) G4, and company value with indicators such as Tobin Q. The method used is quantitative with a focus on numerical data. The data used is secondary data obtained from the annual reports of companies classified in the plantation sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. The analysis method used is panel data regression, which is a combination of time series data and cross-sectional data that provides efficiency in model estimation. In addition, a moderation test was conducted to determine the role of CSR in strengthening or weakening the relationship between financial performance and audit quality on company value. The results of the study indicate that financial performance has a negative and significant effect on company value, but audit quality and CSR disclosure as moderating variables do not have a significant effect on company value. Furthermore, financial performance with CSR disclosure as a moderator has a negative and significant effect on company value, while audit quality with CSR disclosure as a moderator does not have a significant effect on company value.
The Effect of Sales Growth, Leverage, and Profitability on Company Value with Tax Avoidance as an Intervening Variable Rejeki, Ires Azri; Fahmi, Muhammad; Yunita, Khristina; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2662

Abstract

This study aims to determine the effect of Sales Growth, Leverage, and Profitability on Company Value with Tax Avoidance as an Intervening Variable. This study is based on the Sales Growth Ratio, with the indicator being the Net Sales Growth Ratio, Leverage with the indicator being the Debt-to-Equity Ratio (DER), Profitability with the indicator being Return on Equity (ROE), and Tax Avoidance with the indicator being the Effective Tax Rate (ETR). The method used is quantitative with a focus on numerical data. The data used is secondary data obtained from the annual reports of companies classified in the retail sector listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. The sampling technique used purposive sampling, with a sample size of 15 companies and 60 observations. The analysis method used is panel data regression, which is a combination of time series data and cross-sectional data. An intervening test was also conducted to determine the role of tax avoidance in strengthening or weakening the relationship between sales growth, leverage, and profitability on company value. All data processing was performed using EViews software. The results of the study indicate that Sales Growth, leverage, and profitability as independent variables, as well as Tax Avoidance as an intervening variable, do not have a significant effect on company value. Furthermore, Sales Growth, leverage, and profitability with Tax Avoidance as an intervening variable also do not have a significant effect on company value.
Co-Authors ., Rusliyawati Afifah, Siti Agus Wijayanto, Agus Angga P. Karpriana Anggita Dwi Pratiwi Anisah, Nur Wafa Anugrah, Wan Roky Apriyana Nurhikma Fadila Arafah, Arfina Ardimansyah Ardimansyah Aswat, Ibnu Auriel Ladisma Ragasiwi Ayu Puspita Sari Ayu Puspitasari Cindy, Liliana Damayanti, Fera David Crystopher Deo Valeryan Desyana, Gita Djunita Permata Indah Dosinta, Nina F Eirene Maharani Putri Purba Elok Heniwati Elvariany, Karina Fariza, Ade Felmadefi, Renita Ferrary, Melissa Fibrianti, Ika Gita Desyana Hamzani, Umiaty Handi Brata Hanida, Ines Haryono Haryono Hesti Hesti Hijriah, Amanah Ikhsan, Syarbini Indah Sukma Lestari Inge, Ihgnasia Ira Grania Mustika Jaya, Antholyn Thian Juanda Astarani Juniarti, Dhea Stevani Karlina Feby Anastasia Astuti Karpriana, Angga P. Karpriana, Angga Permadi Kenny, Cristian Kharisma, Nuri Ayu Lang, Teressa Lestaluhu, Muthi'ah Faradiba Maryati Maryati Maryono, Petra Ananda Maulidianti, Ade Miranda, Nabilla MUHAMMAD FAHMI Muhammad Rayhan, Ade Muhammad Yusup Habibi Muhsin Muhsin Muhsin Muhsin Muhsin Mulyani Mulyani Musfikianty, Rindy Mustaruddin Saleh Nina Febriana Dosinta Novita Novita Novita Novita Nurbiati, Ikke Nurfauziah, Tiy Patamuan, Evodius Pratama, Muhammad Rahmadi Puput Artha Ramadini Putri, Della Arnita Putri, Sheira Syawarani Rafles Ginting Rahadatul Aishy Rahma Maulidia Rahmawati Rahmawati Ramadhani, Reni Ramani Nabilah, Rina Rejeki, Ires Azri Riki Angkawijaya Risdiandini Rachmadiyanti Rusliyawati, Rusliyawati Sara Sara Sara, Sara Sari Rusmita Siti Qomariah, Siti Sya'bania, Indah Tabsyir, Muhamad Teressa Lang Titik Susanti Tiya Nurfauziah Tomy Susanto Uhun, Markus Vionika, Margareth wahyuni wahyuni Wan Roky Anugrah Wendy Widianti, Widianti Wulandari, Hesty Safitri Yantiana, Nella Yulianto, Yocelyn