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All Journal International Journal of Economy, Education and Entrepreneurship (IJE3)
Dwi Suhartini
University of Pembangunan Nasional “Veteran” Jawa Timur
Economics, Econometrics & Finance Education Other

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DETERMINANTS OF FIRM VALUE: SUSTAINABILITY REPORT AS A MEDIATING VARIABLE Monika Indah Cahyani; Dwi Suhartini
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 2 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i2.150

Abstract

This study aims to investigate the impact of Corporate Social Responsibility (also known as CSR) and Good Corporate Governance (also known as GCG) on Firm Value using Sustainability Report as a mediating variable. This investigation into the relationships between variables makes use of quantitative research techniques. The number of samples that can be processed is 40 data from 8 mining companies listed on Indonesia Stock Exchange (IDX) in 2017-2021. The data used in this study are the company's annual report, financial statements, and sustainability report. The results of this study indicate that CSR has no effect on firm value, and sustainability reports cannot mediate the relationship between CSR and firm value. In addition, the high implementation of GCG has yet to respond to the increase in company value or sustainability report. A sustainability report can partially mediate the relationship between GCG and firm value, and implementing a sustainability report can increase firm value. It shows that mining companies in Indonesia have supported the noble ideals of SDGs responsible for environmental and future corporate sustainability
DETERMINANT OF HUMAN DEVELOPMENT INDEX: CAPITAL EXPENDITURE AS A MEDIATING VARIABLE Raulita Ramadina Putri Febrian; Dwi Suhartini
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 2 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i2.163

Abstract

This study aims to determine, through quantitative methods, the relationship between the Physical and Non-physical Special Allocation Funds and the Human Development Index, with capital expenditure as the mediating variable. The sample used in the study was 105 data consisting of districts and cities in the Maluku region in Maluku and North Maluku Provinces from 2018 to 2022. The research methods used are multiple linear regression and path analysis. The hypothesis testing results show that Physical SAF affects capital expenditure, Non-physical SAF has no effect on capital expenditure, Physical SAF adversely impacts HDI, Non-physical SAF and Capital Expenditure both affect HDI, and Capital Expenditure can mediate the relationship between Physical SAF and HDI. However, Capital Expenditure cannot mediate the relationship between Non-physical SAF and HDI
Co-Authors Monika Indah Cahyani Raulita Ramadina Putri Febrian