Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal JURNAL LENTERA BISNIS
Sugeng Hariadi
Sekolah Tinggi Ilmu Ekonomi Malangkuçeçwara
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH CARBON EMISSION DISCLOSURE (CED), CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Sugeng Hariadi; Rifa Mufticha Nurwanda
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1053

Abstract

This study aims to determine the effect of Carbon Emission Disclosure (CED), Corporate Social Responsibility (CSR) and Green Accounting on Firm Value with Profitability as an intervening variable. This research is a type of causality research with a quantitative approach. This study uses data on annual reports, sustainability, and energy sector finances on the ASEAN Stock Exchange website with a total of 22 companies. The sampling technique used purposive sampling and obtained 66 energy company data. The analysis method uses SEMPLS with SmartPLS 3.0 software. The results of this study indicate that 1) Carbon Emission Disclosure has no significant effect on firm value, 2) Corporate Social Responsibility has a significant effect on firm value, 3) Green Accounting has no effect on firm value, 4) Carbon Emission Disclosure has no significant effect on profitability, 5) Corporate Social Responsibility has a significant effect on profitability 6) Green Accounting has no effect on profitability, 7) Profitability has a significant effect on firm value, 8) Carbon Emission Disclosure through profitability has no significant effect on firm value. 9) Corporate Social Responsibility through profitability has no significant effect on firm value, 10) Green Accounting through profitability has no significant effect on firm value. Keywords: Carbon Emission Disclosure, Corporate Social Responsibility, Green Accounting, Profitability, Firm Value
PENGARUH MODAL, TENAGA KERJA, LAMA USAHA TERHADAP PENDAPATAN DENGAN TEKNOLOGI SEBAGAI VARIABEL MODERATING (Studi pada Kelurahan Wonokoyo Kecamatan Beji Pasuruan) Sugeng Hariadi; Saviratuz Zahro
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1193

Abstract

This research aims to understand the influence of capital, labor, length of business on income with technology as a moderating variable. This research uses an associative quantitative method, with a minimum sample size of 50 respondents, using multivariate (correlation or multiple regression), the tests used in this research use descriptive statistical analysis, instrument reliability tests, validity tests, reliability tests, classical assumption tests, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression analysis, T test, r test. The results of the research show that 1. capital (X1) has a significant effect on income (Y) the sig value obtained is 0.00 > 0.05, so that H0 is accepted 2. labor (X2) has a significant effect on income (Y) the significant value is obtained is 0.000 < 0.05, so H0 is accepted 3. Length of business (X3) has a significant effect on income (Y). The significant value obtained is 0.00 < 0.05, so H0 is accepted 4. Interaction variable between Capital and Technology ( X1Z) has a significant effect on Income (Y) with a significant value of 0.000 < 0.05. Therefore, H0 is accepted 5. The interaction variable between Labor and Technology (X2Z) has a significant influence on Income (Y) with a significant value of 0.003 < 0.05. Therefore, H0 is accepted. 6. The interaction variable between Business Length and Technology (X3Z) has a significant influence on income (Y). The significant value is 0.000 > 0.05, meaning H0 is accepted.
PENGARUH PENGUNGKAPAN EMISI KARBON DAN MFCA TERHADAP KINERJA KEUANGAN DENGAN MODAL INTELEKTUAL SEBAGAI MODERASI Sugeng Hariadi; Fitria Rahmawati
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1442

Abstract

This study aims to analyze the impact of carbon emission disclosure and Material Flow Cost Accounting (MFCA) on financial performance, with intellectual capital as a moderating variable, for transportation equipment industry companies listed on the Tokyo Stock Exchange during 2021-2023. Using purposive sampling, 27 companies were selected, resulting in 81 observations over three years. The research adopts a causal, quantitative approach, with data sourced from financial and sustainability reports. Analysis included descriptive statistics, classical assumption testing, and hypothesis testing (Coefficient of Determination, t-test, multiple linear regression, and moderated regression analysis). The findings indicate that carbon emission disclosure significantly affects financial performance, while MFCA does not have a significant effect. However, intellectual capital moderates the relationship between carbon emission disclosure and MFCA on financial performance.
Co-Authors Fitria Rahmawati Rifa Mufticha Nurwanda Saviratuz Zahro