Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS Akuntansi: Jurnal Riset Ilmu Akuntansi
Reginata Saharany Kustanti
Universitas 17 Agustus 1945 Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH SUSTAINABILITY PERFORMANCE, CORPORATE GOVERNANCE, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DI MODERASI OLEH UKURAN PERUSAHAAN PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Reginata Saharany Kustanti; Ida Bagus Ketut Bayangkara
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1746

Abstract

ESG integration is crucial for mining company valuation in emerging markets. This study analyzes the effect of sustainability performance, corporate governance, and leverage on firm value, with firm size as moderating variable. Using SEM-PLS on 85 observations from 17 Indonesian mining companies (2020-2024), results show sustainability performance and corporate governance significantly increase firm value, while leverage significantly decreases it. Firm size shows no direct effect or moderating role, indicating uniform benefits across company scales. Findings suggest mining firms should enhance sustainability disclosure per GRI standards, strengthen governance, and maintain conservative capital structure to optimize market value.
Potensi Blue Economy Pada Sektor Perikanan Dalam Meningkatkan Pendapatan UMKM : Studi Kasus Tambak Mulia Samudra Sidoarjo Reginata Saharany Kustanti; Josephine Elliska Dinata; Anisa Lailatul Nikmah; Maria Yovita R.Pandin
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1991

Abstract

The potential of marine resources in the fisheries sector has become a general illustration in developing the blue economy to encourage economic growth in Indonesia. The aim of the research is to determine the potential for a blue economy through fisheries sector businesses in fish farms that cultivate seaweed and milkfish. This research was carried out in Tambak Mulia Samudra, Sidoarjo Regency, East Java. This research uses primary and secondary data which is analyzed using a descriptive-qualitative approach. The research results show that there is waste processing and two environmentally friendly pond cultivation management systems in the marine ecosystem. The implementation of seaweed cultivation has also regulated the water area based on the carrying capacity of the water, so that it can produce optimal seaweed production, display cultivation components by protecting the water area and increasing economic welfare by opening employment opportunities for coastal communities.
Co-Authors Anisa Lailatul Nikmah Ida Bagus Ketut Bayangkara Josephine Elliska Dinata Maria Yovita R.Pandin