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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Fairness Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi
Fenny Marietza
Universitas Bengkulu
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Industrial & Manufacturing Engineering Social Sciences Other

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 1 
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Market Returns Annisa Salsabila; Fenny Marietza
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aims to determine the effect of ESG Disclosure on Market Returns. The ESG Disclosure measurement was done using Environment Social Governance Disclosure Index, based on GRI 300 for the environment, GRI 400 for the social, and GRI 102 for the governance. The Market Returns measurement was done using absolute return and risk-adjusted return. The population in this study is IDXESGL companies listed on the Indonesia Stock Exchange for 2020-2021. The sample in this study is 16 companies (32 observations). The data analysis method used in this study was done with a simple - multiple regression analysis with the help of the E-views application. The study's findings show that information concerning ESG Disclosure is valuable for investors, indicating a company's emphasis on sustainable practices. This focus can contribute to enhancing their market return. This study implies that the results provide knowledge that the company should be able to disclose ESG information adequately, actively, and transparently in disclosing ESG information and implement sustainable business practices to gain a competitive advantage in the market.
The Effect Of Tax Avoidance On Firm Value With Earnings Management As A Mediation Variable Dinda Olanda; Fenny Marietza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5274

Abstract

The objective of this research is to determine the effect of tax avoidance on firm value, using earnings management as a mediating variable. This research filled an empirical vacuum left by earlier research that used agency theory and signal theory to reexamine the effect of tax avoidance on firm value. This research was carried out to fill up an empirical gap in earlier research that sought to use agency theory and signal theory to reexamine the effect of tax avoidance on firm value. This research is innovative in that it looks at earnings management as a mediator between tax avoidance and firm value. This research makes use of secondary data and a quantitative methodology. Manufacturing enterprises registered on the Indonesia Stock Exchange (BEI) for the 2018–2022 period make up the research population. A total of 185 observations from 37 firm's in this research sample satisfied the criteria. The results of this research show that tax avoidance has an effect on firm value, earnings management has no effect on firm value, and earnings management cannot mediate the effect of tax avoidance on firm value.
The influence of Investment Efficiency on Financial Performance Azzahra Kurnia Fitri; Fenny Marietza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5279

Abstract

The purpose of this research is to see how investment efficiency can increase profitability. This research was conducted as a from of population gap seen in previos studies, so this study aims to re-examine the effect of investment efficiency on finansial performance. The novelty inthis research is to analyze the direct influence between investment efficiency on financial performance. This research uses a quantitative approach with secondary data. The population of this study is companies indexed LQ45 in the 2018-2022 period, the sample of this study is 27 companies with 135 observation that meet the criteria. This research was tested using multiple linear regression analyze using the Eviews application with the result that investment efficiency cannot affect financial performance
The Effect of Corporate Governance on ESG Investment Moderated by Gender Diversity on the Board of Directors Chairiska Putri Meilinda Siregar; Fenny Marietza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5302

Abstract

Thel aim olf this relselarch is tol invelstigatel thel impact olf colrpolratel golvelrnancel oln ElSG invelstmelnt, taking intol accolunt thel polssiblel moldelrating rollel olf gelndelr divelrsity in thel bolard olf direlctolrs olf Indolnelsian manufacturing elntelrprisels. In olrdelr tol fill an elmpirical gap in elarlielr relselarch, this study relfolcusels oln colrpolratel golvelrnancel (CG), which is linkeld tol ElSG invelsting throlugh thel applicatioln olf stelwardship thelolry. Thel usel olf gelndelr divelrsity oln thel bolard olf direlctolrs as a moldelratolr olf CG oln ElSG invelstmelnt is a nolvell approlach in this relselarch. Using thel Elvielws prolgram, multiplel linelar relgrelssioln with moldelrating variablels (MRA) is thel data analysis melthold useld in this study. This relselarch makels usel olf selcolndary data and a quantitativel meltholdollolgy. Manufacturing colmpaniels that welrel listeld beltweleln 2018 and 2022 oln thel Indolnelsia Stolck Elxchangel (IDX) colmprisel thel study's polpulatioln. Thirty colmpaniels with a toltal olf 150 olbselrvatiolns that satisfield thel samplel critelria madel up thel study's samplel. Thel study's findings sholw that gelndelr divelrsity oln thel bolard olf direlctolrs cannolt mitigatel thel impact olf colrpolratel golvelrnancel (CG) oln ElSG invelstmelnt in businelssels, and that CG has a colnsidelrablel impact oln ElSG invelstmelnt.
The Influence Of Profitability, Company Size, Media Exposure, And Leverage On Carbon Emissions Disclosure Aldita Diva Syahdanti; Fenny Marietza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5304

Abstract

The purpose of the study is to ascertain the influence of profitability, company size, media exposure and leverage on carbon emission disclosure. Previous research, carbon emission disclosures have not been consistent, so it is worth testing again. The novelty of the study, added the factor of media exposure. Measurement of carbon emission disclosure using information disclosure index based on CDP. The research method uses multiple linear regression. Data was collected from 37 companies in the agriculture and mining sectors in the 2019-2022 annual report. In this case, Return on Assets (ROA), Total Assets Value and high media exposure affect the disclosure of carbon emissions. Meanwhile, a high Debt to Assets Ratio (DAR) has no influence on carbon emission disclosure. The findings show agricultural and mining companies that disclose carbon emissions are affected by high profitability, large company size, and high media exposure. Companies that use leverage, meanwhile, cannot influence carbon emissions disclosure.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia) Ayu Novianti; Fenny Marietza
JURNAL FAIRNESS Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i3.37002

Abstract

This study aims to examine the effect of corporate governance on earnings management. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The sample is determined based on the philosophy of portisivism, so that a sample of 82 companies was obtained with a total of 306 observations. Data analysis techniques using multiple linear regression analysis with earnings management as the dependent variable, corporate governance as an independent variable. Processing data using SPSS version 22.0 for Windows. The results show that corporate governance has a negative effect on earnings management For the next researcher in order to expand or add research samples to the financial company sector or all companies listed on the Indonesian stock exchange and add to the period of research observation
KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI DAN PERCEIVED USEFULNESS TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE ANALISIS KREDIT Rizky Herawan Putra; Nila Aprila; Fenny Marietza; Madani Hatta
Jurnal Akuntansi Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.3.245-260

Abstract

Influence of information system quality, information quality and perceived usefulness on end-user satisfaction credit analysis software aims is to prove the effect of information system quality on end-user satisfaction credit analysis software, to prove the effect of information quality on end user satisfaction credit analysis software, to prove the effect of perceived usefulness on end user satisfaction credit analysis software, and last to prove the effect of system quality, information quality and perceived usefulness together on end-user satisfaction credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch. The data analysis method used is multiple linear regression analysis. Hypothesis testing obtained results are the quality of the information system has been proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch. This means that LAS applications can increase data processing capacity, have a high-security system, have good data correction facilities. The quality of information has been proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch, meaning LAS software can increase user satisfaction because the credit analysis conducted can produce accurate, reliable, timely, and relevant data. And the last result is Perceived usefulness is proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch, meaning that the LAS application is very helpful in completing the analysis quickly, the LAS application is able to increase work effectiveness and the LAS application makes it easier for employees to complete work so as to increase user satisfaction. Keywords: Information System Quality, System Quality, User Satisfaction
Pengaruh Green Finance terhadap Pertumbuhan Ekonomi Aleka Perti Jenia; Fenny Marietza
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7861

Abstract

This study aims to measure the effect of green finance on economic growth. To create a sustainable economy, green finance supports investment in projects that have a positive impact on the environment. Green finance is measured by Green Banking while economic growth is measured by the rate of economic growth. Secondary data from provinces in Indonesia before the expansion were used in this study, namely 34 provinces. This study uses a quantitative approach. In addition, by using total sampling, where each member of the population is taken as a sample. Legitimacy theory is used in this study to emphasize the importance of social legitimacy for sustainable business practices and stakeholder theory to assess the impact of Green Finance on economic growth by considering the interests of various stakeholders. In this study, green finance is used as an independent variable and economic growth is used as a dependent variable. The results of the study indicate that Green finance has a negative effect on economic growth, meaning that the implementation of green finance, especially through the concept of Green Banking, can have a negative effect on economic growth. Green Finance projects usually require large initial costs so that they can inhibit economic growth.
Pengaruh Green Accounting, Accountability, dan Natural Capital Terhadap Pembangunan Ekonomi Wika Pebriana; Fenny Marietza
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7862

Abstract

Economic development is an effort to improve the standard of living of a nation which is often measured by the high and low real income per capita. This study aims to analyze the interaction between the three variables and how these variables can affect economic development in plantation companies in Indonesia. Using a quantitative approach and secondary data from financial statements, through purposive sampling technique. Data analysis was carried out using panel data regression and processed using Eviews 13. The research population is Plantation Companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The research sample consisted of 32 companies. By using legitimacy theory as an analytical framework in the company's efforts to gain social recognition and meet stakeholder expectations. This study uses green accounting, accountability, and natural capital as independent variables, economic development as the dependent variable. The results showed that Green Accounting and Accountability have an effect on Economic Development, while natural capital has no effect on economic development.
Co-Authors Aldita Diva Syahdanti Aleka Perti Jenia Annisa Salsabila Ayu Novianti Azzahra Kurnia Fitri Chairiska Putri Meilinda Siregar Dinda Olanda Madani Hatta Nila Aprila Rizky Herawan Putra Wika Pebriana