Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) JIMEK
Kaca Dian Meila
Unknown Affiliation
Arts Computer Science & IT Economics, Econometrics & Finance Other

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

Found 2 Documents
Search

 1 
Pengaruh Penerapan Green Accounting dan Pengungkapan Corporate Social Responsibility Terhadap Profitabilitas Vallesa Archika Fany; Eko Purwanto; Kaca Dian Meila
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 22 No 2 (2023): In Search
Publisher : LPPM UNIBI

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

Abstract

Indikator keberhasilan perusahaan dalam memenangkan persaingan di dunia usaha adalah profit dan menghasilkan laba yang maksimal. Pada umumnya investor lebih mempertimbangkan aspek ekonomi namun kini investor juga memperhatikan tanggung jawab sosial perusahaan terhadap aspek sosial dan aspek lingkungan. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan green accounting dan pengungkapan corporate social responsibility terhadap profitabilitas baik secara parsial maupun secara simultan. Sampel yang digunakan sebanyak 11 perusahaan dengan menggunakan teknik purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder dari laporan keuangan dan annual report yang dipublikasikan dari website resmi BEI dan website resmi masing-masing perusahaan. Teknik pengujian data menggunakan analisis statistik deskriptif, estimasi model regresi, uji asumsi klasik, uji hipotesis, koefisien korelasi, dan koefisien determinasi. Hasil pengujian secara parsial menunjukkan bahwa penerapan green accounting berpengaruh terhadap profitabilitas dan pengungkapan corporate social responsibility tidak berpengaruh terhadap profitabilitas. Hasil pengujian secara simultan juga menunjukkan bahwa penerapan green accounting dan pengungkapan corporate social responsibility secara bersama-sama berpengaruh terhadap profitabilitas. Berdasarkan hasil penelitian, saran yang dapat diberikan untuk peneliti selanjutnya yaitu dapat melakukan penelitian sejenis dengan menambahkan variabel lain seperti variabel intervening atau variabel moderating guna mendorong dan menghasilkan pengaruh pada variabel-variabel yang digunakan dalam penelitian ini.
Pengaruh Green Investment dan Good Corporate Governance terhadap Pengungkapan Emisi Karbon Nur Zahra Luthfiani; Anike Putri; Kaca Dian Meila
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9886

Abstract

The high carbon emissions produced by companies in the energy sector in Indonesia have not been accompanied by an adequate level of transparency through carbon emissions disclosure, making it an important issue in the context of sustainability. This study aims to analyze the effect of green investment and good corporate governance on carbon emissions disclosure in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The dependent variable in this study is carbon emissions disclosure, while the independent variables include green investment and good corporate governance. This study uses a quantitative approach with secondary data obtained through purposive sampling, in the form of 50 annual reports and sustainability reports accessed from the official websites of the IDX and related companies. Data processing and testing were carried out using the Eviews 13 application with an i-random effect model. The analysis stages included descriptive statistics, panel data regression model selection, classical assumption testing, correlation coefficient testing, determination coefficient testing, and hypothesis testing. The results of the study show that green investment has no effect on carbon emission disclosure. Meanwhile, good corporate governance has an effect on carbon emission disclosure. Simultaneously, green investment and good corporate governance are proven to have an effect on carbon emission disclosure.
Co-Authors Anike Putri Eko Purwanto Nur Zahra Luthfiani Vallesa Archika Fany