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All Journal Jurnal Akuntansi Bisnis Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi Asia Pacific Fraud Journal Journal of Contemporary Accounting Jurnal Riset Akuntansi Kontemporer Patria : Jurnal Pengabdian Kepada Masyarakat MEDIA BISNIS Perspektif Akuntansi E-Jurnal Akuntansi TSM Jurnal Indonesia Sosial Sains
Gracella Theotama
Universitas Kristen Satya Wacana
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Pengaruh ESG dan Green Innovation terhadap Nilai Perusahaan: Analisis Data Panel dengan Peran Mediasi Kinerja Keuangan pada Sektor Energi Jean Stevany Matitaputty; Gracella Theotama; Alvina Damayanti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3417

Abstract

This study examines the effect of ESG and green innovation on firm value, with financial performance as a mediating variable in the energy sector companies. The increasing global focus on sustainability has encouraged firms to adopt ESG practices and green innovation strategies to enchance competitiveness and attract investors. However, previous studies have reported inconsistent findings regarding the impact of ESG and green innovation on firm value, particularly in the energy sector. Therefore, this study aims to provide empirical evidence on the direct and indirect relationships among these variables. This study employs a quantitive approach using panel data with 358 samples from energy sector companies during the 2021-2024 period. The analysis applies panel data regression using the Common Effect Model to test the proposed relationships. The results show that ESG disclosure has a positive effect on firm value, indicating that investors perceive strong sustainability practices as a positive signal of long-term corporate prospects and effective risk management. In contrast, green innovation does not significantly affect firm value, suggesting that the market may not immediately recognize the economic benefits of environmentally oriented innovation activities. Furthermore, financial performance is not found to mediate the relationship beetwen ESG and firm value. This study provides implications for energy sector firms to prioritize ESG implementations as a strategy to enchance firm value.
Pertimbangan Materialitas Audit: Analisis Profesionalisme, Etika Profesi Serta Pengalaman Auditor Gracella Theotama; Stevany Arum Rindiani; Shirley Wijaya
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/amysyq45

Abstract

Materiality level is on of the essential aspects in the audit process because it serves as the basis for auditors in assessing whether misstatement in financial statements may influence the decision making of financial statement users. Therefore, it is necessary to consider the factors that can affect the accuracy of auditors in determining the materiality threshold. This study aims to analyze the influence of professionalism, professional ethics and auditor experience on auditors’ materiality judgments. This study uses primary data obtained through a questionnaire survey. The study population consists of all auditors working at the accounting firms Bharata, Arifin, Munajad and Sayuti, with a sample size of 135 auditors. The data analysis method used is multiple linear regression. The results indicate that professionalism and auditor experience have positive effect on auditors’ materiality judgments, whereas professional ethics have a negative effect on auditors’ materiality judgments. A limitation of this study is that auditors completed the questionnaire during working hours, which may have resulted in less than optimal responses. The findings can serve as and evaluation for Public Accounting Firms, highlighting that enhancing auditors’ professionalism and experience are key factors in producing appropriate materiality judgments.
BAGAIMANA GAYA KEPEMIMPINAN MEMOTIVASI PARTISIPASI DALAM BADAN USAHA MILIK DESA? Gracella Theotama; Mika Puspitasari; Yefta Andi Kus Nugroho
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2907

Abstract

Villagers participation in the growth of the economic village plays an important role. Forms of villager participation can be implemented through Village Owned Enterprises (BUMDes). BUMDes must be able to create a good ecosystem so that it can be trusted by the villagers. Therefore, leaders are needed who can energize the ecosystem optimally. So, this research aims to discuss the influence of leadership style in increasing villagers participation in BUMDes KITA, Central Wologai Village, Ende Regency, East Nusa Tenggara. This research uses primary data obtained by interviews through Forum Group Discussion (FGD). The research shows that a transformational leadership style increases the trust of villagers. So, the villagers participation in managing BUMDes is more optimal. Practically, this research can be used as a reference for other BUMDes management.
Co-Authors Agitiara Berliana Ranjani Alvina Damayanti Aprina Nugrahesthy Sulistya Hapsari Camelia Idriana Kurniadi Choironi Ardiyansyah David Adechandra Ashedica Pesudo Gideon Felix Gunawan Intiyas Utami Jean Stevany Matitaputty Lucky Lestiananda Mika Puspitasari Natasia Alinsari Samuel Martono Shirley Wijaya Stevany Arum Rindiani Wimar Angga Pradana Yefta Andi Kus Nugroho Yesaya Brian Syahputra Yeterina Widi Nugrahanti Yofinda, Samuel Putra Yohanes Yakobus Werang Kean