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p-Index From 2020 - 2025
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All Journal Atma Jaya Accounting Reseach (AJAR) Contemporary Journal on Business and Accounting
Pakiding, Daniel L
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Effect of Sustainability Report Disclosure and Company Size on Company Value with Profitability as a Moderation Variable Pakiding, Daniel L; Kampo, Kunradus; Sucianto, Michael Dufan
Contemporary Journal on Business and Accounting Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i1.47

Abstract

Purpose – The purpose of this study is to examine the role of profitability moderation on the effect of sustainability report disclosures and firm size on firm value. Design/methodology/approach – The research method uses moderated regression analysis to analyse profitability effect on the relation between the dependent and independent variables. Findings – The results of this study indicate that sustainability reports have a positive and significant effect on firm value. Firm size have a negative and insignificant influence on firm value and profitability moderates the effect of sustainability report disclosures and firm size on firm value. Originality – Company samples are manufacture companies listed on the Indonesia Stock Exchange for the period of 2017-2019 that disclose financial reports and sustainability reports in a row, so that the total sample obtained in the 3-year period Keywords: Sustainability Report, Firm Size, Firm Value, Profitability, Stakeholder Theory, Legitimacy Theory Paper Type Research Result
Carbon Emission Disclosure: Antecedents and Consequences (A Study of Manufacturing Companies in Indonesia Stock Exchange) Stephen, Hieronimus; Pakiding, Daniel L
AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/0x6xet85

Abstract

This study aims to analyze the effect of profitability on carbon emission disclosure, analyze the effect of leverage on carbon emission disclosure, analyze the effect of carbon emission disclosure on bid-ask price differences, analyze the effect of carbon emission disclosure on trading volume, analyze the effect of carbon emission disclosure on stock price volatility. This study uses stakeholder theory and signalling theory. This study uses secondary data. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2023 period. The number of companies that met the sampling criteria was 16 companies with a total sample of 64. The data analysis technique for this study was carried out using the Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate that profitability has a positive and insignificant effect on carbon emission disclosure, leverage has a negative and insignificant effect on carbon emission disclosure, carbon emission disclosure has a negative and significant effect on bid-ask price differences, carbon emission disclosure has a positive and significant effect on trading volume, and carbon emission disclosure has a positive and insignificant effect on stock price volatility.
Co-Authors Kampo, Kunradus Stephen, Hieronimus Sucianto, Michael Dufan