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All Journal International Journal of Educational Administration, Management, and Leadership Jurnal Neraca Peradaban Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Transforma: Jurnal Manajemen
Hamzah, M. Imron
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH IMPLEMENTASI AUDIT LINGKUNGAN DAN TINGKAT PENGUNGKAPAN AKTIVITAS LINGKUNGAN SERTA IMPLIKASINYA TERHADAP PERUBAHAN HARGA SAHAM PADA INDUSTRI PERTAMBANGAN, ENERGI DAN MIGAS (PEM) PADA PERUSAHAAN PUBLIK INDONESIA PERIODE TAHUN 2018 - 2022 Apsariwigati, Anindita; Julianto, Muhamad; Ranjamandi, Aprinanto; Hamzah, M. Imron; Suripto, Suripto
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3423

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh dari implementasi audit lingkungan dan tingkat pengungkapan aktivitas lingkungan terhadap perubahan harga saham.. Populasi pada penelitian ini yaitu perusahaan pertambangan, energi, dan migas (PEM) yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2022. Penentuan sampel dengan teknik purposive sampling, diperoleh sampel sebanyak 57 perusahaan dengan 171 data observasi. Teknik analisis dan pengujian hipotesis dilakukan dengan analisis regresi data panel melalui Eviews-10. Diperoleh hasil penelitian bahwa implemnetasi audit lingkungan dan tingkat pengungkapan aktivitas lingkungan tidak berpengaruh terhadap perubahan harga saham. Implementasi audit lingkungan secara parsial tidak berpengaruh terhadap perubahan harga saham, sementara tingkat pengungkapan aktivitas lingkungan secara parsial tidak berpengaruh terhadap perubahan harga saham.
Green Accounting Intervens Corporate Governance And Environmental Perfor-mance On Financial Performance Hamzah, M. Imron; Suripto, Suripto; Holiawati, Holiawati
Jurnal Neraca Peradaban Vol. 5 No. 1 (2025): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v5i1.535

Abstract

This study aims to analyze empirical evidence of green accounting as an intervening variable in the influence of corporate governance and environmental performance on financial performance in energy sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This research adopts a quantitative and associative approach. The population in this study consists of 83 energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sample was selected using purposive sampling, resulting in 53 companies over three years, yielding 159 data points. Data analysis was conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results show that corporate governance and environmental performance have a direct, positive, and significant impact on green accounting. Additionally, corporate governance, environmental performance, and green accounting positively and significantly affect financial performance. Green accounting serves as an intervening variable that strengthens the relationship between corporate governance, environmental performance, and financial performance. This study provides managerial implications, emphasizing the importance of strengthening corporate governance, environmental performance, and the implementation of green accounting to enhance financial performance and support sustainability. Furthermore, future research is encouraged to expand the scope to other industrial sectors, integrate external factors such as regulations and organizational culture, and apply a longitudinal approach to understand the long-term impact of green accounting on corporate financial sustainability. These findings advocate for the development of standardized reporting policies and investment in environmentally friendly technologies to reinforce the relationship between sustainability aspects and financial performance.
Green Accounting Intervens Corporate Governance and Environmental Performance On Financial Performance Hamzah, M. Imron; Suripto; Holiawati
International Journal of Educational Administration, Management, and Leadership Volume 6, Number 1, May 2025
Publisher : Har Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51629/ijeamal.v6i1.209

Abstract

This study aims to analyze the empirical evidence of green accounting as an intervening variable in the influence of corporate governance and environmental performance on financial performance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research adopts a quantitative and associative approach. The population comprises 83 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. A purposive sampling method was applied, resulting in 53 companies over three years, yielding 159 data points. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that corporate governance and environmental performance have a direct, positive, and significant impact on green accounting. Furthermore, corporate governance, environmental performance, and green accounting positively and significantly influence financial performance. Green accounting acts as an intervening variable that strengthens the relationship between corporate governance, environmental performance, and financial performance. This study offers managerial implications, highlighting the importance of enhancing corporate governance, environmental performance, and the implementation of green accounting to improve financial performance and support sustainability. Future research is encouraged to expand the scope to other industrial sectors, incorporate external factors such as regulations and organizational culture, and adopt a longitudinal approach to examine the long-term impact of green accounting on corporate financial sustainability. These findings advocate for the development of standardized reporting policies and investment in environmentally friendly technologies to strengthen the connection between sustainability and financial performance.
Impact of Profitability and Liquidity on Firm Value in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange (2018-2022) Melati, Septi; Utomo, Rifais; Fathir, Khairil; Hamzah, M. Imron
Transforma Jurnal Manajemen Vol. 1 No. 1 (2023): Transforma: Jurnal Manajemen
Publisher : Pascasarjana Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/tjm.v1i1.177

Abstract

This study aims to determine the effect of profitability and liquidity on the value of food and beverage sub-sector companies listed on the IDX in 2018-2022. This research is a quantitative study. The population of this study consisted of 15 companies using the purposive sampling method, the sample used was only 10 companies with details of 10 x 5 = 50 samples. Multiple linear regression analysis was used to analyze the effect of profitability and liquidity on company value using SPSS 25 software. The test results showed that profitability had a positive and significant effect on company value. Liquidity had a negative and significant effect on company value.
Co-Authors Apsariwigati, Anindita Fathir, Khairil Holiawati Holiawati, Holiawati Julianto, Muhamad Ranjamandi, Aprinanto Septi Melati, Septi Suripto Suripto Suripto Utomo, Rifais