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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Journal of Community Development and Disaster Management International Journal of Business, Economics & Financial Studies
Mutiah Nasution
Universitas Sumatera Utara
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analisis Konsumsi Energi dan Emisi GRK terhadap Biaya Perusahaan Manufaktur di Indonesia Sihombing, Septiana; Mahardi Lestari, Dian; Fitriani Nasution, Mutiah; Eva Rini, Lamia
Journal of Community Development and Disaster Management Vol 7 No 1 (2025): Journal of Community Development and Disaster Management
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/jcd.v7i1.6899

Abstract

This study aims to analyze the impact of fossil fuel and electricity consumption on total costs, with greenhouse gas (GHG) emissions as an intervening variable in manufacturing firms in Indonesia. The manufacturing industry is one of the largest energy consumers, significantly contributing to GHG emissions and increasing environmental concerns. This study uses secondary data from the Central Bureau of Statistics (BPS) from 2020 to 2023, covering 96 manufacturing firms selected through purposive sampling. Data analysis was conducted using regression with path analysis through WarpPLS 7.0 software. The results show that: (1) GHG emissions have a positive and significant effect on coal, diesel, and other fuels (gasoline, kerosene, lubricants), a negative and significant effect on electricity, and a positive and significant effect on gas. (2) Total costs have a positive but insignificant effect on coal and diesel, a negative but insignificant effect on gas and other fuels (gasoline, kerosene, lubricants), and a negative and significant effect on GHG emissions. (3) Total costs through GHG emissions have a positive and significant influence on coal and diesel, a negative and insignificant effect on gas and other fuels, and a negative and significant effect on electricity. This study contributes to understanding how energy consumption affects corporate expenses and environmental impact. The findings suggest that increasing electricity use and reducing fossil fuel consumption can help lower emissions and optimize costs. Future research should explore the impact of government incentives on corporate energy efficiency strategies.
THE INFLUENCE OF INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON FIRM VALUE WITH PROFITABILITY AS AN INTERVENING VARIABLE Mutiah Nasution; Isfenti Sadalia; Nisrul Irawati
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 3 (2024)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i3.1640

Abstract

This study aims to determine the effect of Intellectual Capital, Good Corporate Governance and Corporate Social Responsibility on Firm Value with Profitability as an Intervening Variable. This research uses data Secondary which is the publication of the Indonesia Stock Exchange and the Malaysia Stock Exchange, reference books, journals, research results, and data on the internet related to the research topic. The data analysis method used is a statistical method assisted by the Smart PLS program. The results showed that VAIC (X1) has a positive and significant direction on the Profitability (ROA) variable both in Indonesia and Malaysia, GCG (X2) has a positive and significant direction on the Profitability (ROA) variable in Indonesia while in Malaysia it has a positive direction but not significant to the Profitability variable, CSR (X3) has a positive but not significant effect on the Profitability (ROA) variable in Indonesia and Malaysia, VAIC (X1) has a positive but not significant effect on Firm Value.
Unlocking Value: Exploring the Interplay of Intellectual Capital, Corporate Governance, Corporate Social Responsibility, and Profitability in Business Success Nasution, Mutiah; Sadalia, Isfenti; Irawati, Nisrul; Ilham, Rico Nur
International Journal of Business, Economics & Financial Studies Vol. 1 No. 1 (2023): May 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i1.9

Abstract

Globalization has contributed to shifts in business practices and changes in the business environment in all industrial sectors. Many existing and developing companies face great competition domestically and globally. This causes companies to have to compete by continuously maintaining their business. This study determines the effect of intellectual capital, good corporate governance, and corporate social responsibility on firm value, with profitability as an intervening variable. This research uses secondary data, the publications of the Indonesia Stock Exchange and the Malaysia Stock Exchange, reference books, journals, research results, and data retrieved from the internet related to the research topic. The data analysis method is a statistical method assisted by the Smart PLS program. The results show that VAIC (X1) had a positive and significant direction on the profitability (ROA) variable both in Indonesia and Malaysia, GCG (X2) had a positive and significant direction on the profitability (ROA) variable in Indonesia but positive direction though insignificant direction on the Profitability variable in Malaysia, CSR (X3) had a positive but insignificant effect on the profitability (ROA) variable in Indonesia and Malaysia, and VAIC (X1) had a positive but insignificant effect on Firm Value.
Analisis Konsumsi Energi dan Emisi GRK terhadap Biaya Perusahaan Manufaktur di Indonesia: Analysis of Energy Consumption and GHG Emissions on the Costs of Manufacturing Companies in Indonesia Sihombing, Septiana; Mahardi Lestari, Dian; Fitriani Nasution, Mutiah; Eva Rini, Lamia
Journal of Community Development and Disaster Management Vol. 7 No. 1 (2025): Journal of Community Development and Disaster Management
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/jcd.v7i1.6899

Abstract

This study aims to analyze the impact of fossil fuel and electricity consumption on total costs, with greenhouse gas (GHG) emissions as an intervening variable in manufacturing firms in Indonesia. The manufacturing industry is one of the largest energy consumers, significantly contributing to GHG emissions and increasing environmental concerns. This study uses secondary data from the Central Bureau of Statistics (BPS) from 2020 to 2023, covering 96 manufacturing firms selected through purposive sampling. Data analysis was conducted using regression with path analysis through WarpPLS 7.0 software. The results show that: (1) GHG emissions have a positive and significant effect on coal, diesel, and other fuels (gasoline, kerosene, lubricants), a negative and significant effect on electricity, and a positive and significant effect on gas. (2) Total costs have a positive but insignificant effect on coal and diesel, a negative but insignificant effect on gas and other fuels (gasoline, kerosene, lubricants), and a negative and significant effect on GHG emissions. (3) Total costs through GHG emissions have a positive and significant influence on coal and diesel, a negative and insignificant effect on gas and other fuels, and a negative and significant effect on electricity. This study contributes to understanding how energy consumption affects corporate expenses and environmental impact. The findings suggest that increasing electricity use and reducing fossil fuel consumption can help lower emissions and optimize costs. Future research should explore the impact of government incentives on corporate energy efficiency strategies.
Co-Authors Eva Rini, Lamia Irawati, Nisrul Isfenti Sadalia isfenti sadalia Mahardi Lestari, Dian Nisrul Irawati Rico Nur Ilham