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All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis IKRA-ITH EKONOMIKA Journal on Education AKURASI: Jurnal Riset Akuntansi dan Keuangan MEDIA BISNIS Golden Ratio of Auditing Research Economic Reviews Journal Jurnal Magister Akuntansi Trisakti E-JURNAL AKUNTANSI Akurasi
Nurhastuty Kesumo Wardhani
Fakultas Ekonomi Dan Bisnis Universitas Trisakti, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Kinerja Keuangan, dan Environment Disclosure, Social disclosure, Goverment Disclosure terhadap Nilai Perusahaan Natasya Faiza Najiya; Nugraha Fauzan Nafis; Yusuf Ibrahim; Nurhastuty Kesumo Wardhani
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Nilai perusahaan mencerminkan tingkat kesejahteraan yang dinikmati oleh pemilik dan para pemegang saham. Tingkat kemakmuran ini tercermin melalui harga saham perusahaan di pasar. Dengan menggunakan variable Retun on Assets (ROA), Environmental Disclosure, Social disclosure, and Govenance Disclosure (ESG) sebagai variabel independen serta nilai perusahaan sebagai variabel dependen, penelitian ini bertujuan untuk memberikan bukti empiris mengenai faktor-faktor yang memengaruhi nilai perusahaan dalam sektor tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan mengandalkan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan yang tergabung dalam sektor Industrials dan terdaftar di Bursa Efek Indonesia selama periode 2021 hingga 2023. Berdasarkan temuan dari penelitian yang telah dilakukan untuk mengidentifikasi faktor-faktor yang mempengaruhi kelangsungan perusahaan perusahaan Energi yang terdaftar di Bursa Efek Indonesia pada tiga tahun pengamatan yaitu dari tahun 2022 sampai dengan tahun 2024, ditemukan bahwa bahwa Retun on Assets berpengaruh positif dan signifikan terhadap nilai perusahaan, Environmental Disclosure audit tidak berpengaruh signifikan terhadap nilai perusahaan Social disclosure tidak berpengaruh signifikan terhadap nilai perusahaan, dan Govenance Disclosure tidak berpengaruh signifikan terhadap nilai perusahaan.
The Effect of Sustainability Report Disclosure and Firm Size on Firm Value with Profitability as a Moderating Variable: A Study of Mining Companies in Indonesia Sheilla Sonnya; Nurhastuty Kesumo Wardhani
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1573

Abstract

This study examines the effect of sustainability report disclosure and firm size on firm value, with profitability as a moderating variable. A quantitative approach was employed, using secondary data obtained from financial statements, annual reports, and sustainability reports of mining companies listed on the Indonesia Stock Exchange (IDX), as well as information from the companies’ official websites, covering the period 2021–2023. Firm value was measured using Tobin’s Q ratio, sustainability report disclosure was assessed through the Sustainability Report Disclosure Index (SRDI) based on GRI standards, firm size was proxied by the natural logarithm of total assets, and profitability was measured using return on assets (ROA). The findings reveal that sustainability report disclosure does not have a significant effect on firm value, whereas firm size exerts a positive and significant effect. Moreover, profitability does not moderate the relationship between sustainability report disclosure and firm value, but it does strengthen the relationship between firm size and firm value in the mining sector. The findings imply that companies should enhance the quality of sustainability reports and integrate them into core business strategies, while investors are advised to evaluate both profitability and report quality for better insights into firm value. Future research may expand samples, extend periods, or explore other industries for comparison.
The Influence of Carbon Emission Disclosure and Green Innovation on Firm Value with Profitability as a Moderating Variable Tasya Nabila; Nurhastuty Kesumo Wardhani
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1662

Abstract

This study aims to analyze the effects of Carbon Emission Disclosure and Green Innovation on firm value, with Profitability as a moderating variable. Firm value in this study is measured using the Tobin Q ratio. The data were obtained from Annual Reports and Sustainability Reports through purposive sampling, resulting in a sample of 19 companies with a total of 76 observations. Data analysis was conducted using Moderated Regression Analysis (MRA) in SPSS Software version 26 to examine the effect of independent variables and the role of the moderating variable. The hypothesis testing results indicate that Carbon Emission Disclosure and Green Innovation have a significant effect on firm value, whereas Profitability does not moderate the effect of Carbon Emission Disclosure and Green Innovation on firm value. These findings suggest that when companies transparently disclose their carbon emission data and undertake environmentally supportive innovations, it enhances the firm's value. Meanwhile, the level of profitability does not alter or influence the relationship between carbon emission disclosure and green innovation with firm value.
Co-Authors Alfian Ramdhani Farisa Attamimi Firziah Salsabila Hehe Alfredo Parluhutan Ishe Yudiwati Karina Yulia Hermawati Meliyanti Sari Hardini Natasya Faiza Najiya Nugraha Fauzan Nafis Rico Alfatih Cornely Sheilla Sonnya Tasya Nabila Wahyu Nugroho Dwi Kuncoro Aji Yusuf Ibrahim Zahra Vania Putri