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All Journal International Journal of Social Science Jurnal Cakrawala Ilmiah
Zulham AlFarizi
Jurusan Akuntansi, Politeknik Negeri Pontianak
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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SINYAL KUALITAS LABA DARI KEBIJAKAN DIVIDEN PADA ASEAN ASSET CLASS PUBLICLY LISTED COMPANIES Theresia Siwi Kartikawati; Endang Kusmana; Zulham AlFarizi; Qisty Ardhi; Utin Nina Hermina
Jurnal Cakrawala Ilmiah Vol. 2 No. 7: Maret 2023
Publisher : Bajang Institute

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Abstract

This research has aims to prove the effect of dividend payments on the quality of the company's earnings and it’s impact on the predictability of the company's cash flows in the future future empirically. Population in research these are some companies in the region ASEAN which is included in the list of ASEAN Asset Class Publicly Listed Companies. Research methods use the associative method to see the relationship between the existing variables. Results of This research will show that the company who have paid dividends consistently proven will have better earnings quality than companies that do not pay dividends to company shareholders. As well company size can affect the quality the company's profit shows that the amount of coefficient of firm size is positive and significant to the two proxies of earnings quality used in research, namely ADA and AAQ. So it can be concluded that the size larger companies will present higher earnings quality. While results testing of other variables shows company growth and sales growth the company has no significant effect on the quality of earnings owned by a company.
GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE, AND FIRM VALUE IN INDONESIA: THE MODERATING ROLE OF GOOD CORPORATE GOVERNANCE Theresia Siwi Kartikawati; Zulham Alfarizi; Haryati Haryati; Lilis Listiyawati
International Journal of Social Science Vol. 6 No. 1 (2026): June 2026
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v6i1.12839

Abstract

Indonesia, as a developing country with several carbon-intensive industries such as mining, energy, and manufacturing, faces significant challenges in achieving a sustainable green economy. In response to increasing environmental concerns, companies are encouraged to implement green accounting practices and disclose carbon emissions as part of their sustainability commitments. However, the effectiveness of these practices in enhancing firm value may depend on the quality of corporate governance. This study aims to examine the effect of green accounting and carbon emission disclosure on firm value, with Good Corporate Governance (GCG) serving as a moderating variable. The study uses mining companies participating in the Corporate Performance Rating Assessment Program (PROPER) issued by the Ministry of Environment and Forestry during the 2020–2023 period. Data were analyzed using multiple regression and moderated regression analysis. The results indicate that green accounting and carbon emission disclosure do not individually affect firm value significantly. However, both variables simultaneously have a positive effect on firm value. Furthermore, Good Corporate Governance significantly moderates the relationship between green accounting and firm value, but does not moderate the relationship between carbon emission disclosure and firm value. These findings suggest that the integration of sustainability practices and strong governance mechanisms can enhance investor confidence and support long-term firm value.
Co-Authors Haryati Haryati Kusmana, Endang Lilis Listiyawati Qisty Ardhi Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2)