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All Journal The Asia Pacific Journal Of Management Studies Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) jabdimasunipem Nomico Journal of Community Research & Engagement (JCRE) Islamic Studies in the World
Dewi, Susana
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Nomico

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The Effect Of Green Accounting, Financial Performance And CSR On Firm Value With Firm Size As An Intervening Variable Dewi, Susana; Purnomo , Adi Dwi; Hartono, Hartono; Maesaroh, Maesaroh; Sari, Diah Permata
Nomico Vol. 1 No. 6 (2024): Nomico - July
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xdsw2y62

Abstract

This research aims to determine: (1) The effect of green accounting on firm size, (2) The effect of financial performance on firm size, (3) The effect of CSR on firm size, (4) The effect of green accounting on firm value, (5) The effect of financial performance on firm value, (6) The effect of CSR on firm value, (7) ) The effect of firm size on firm value (8) The effect of firm size in mediating green accounting on firm value, (9) The effect of firm size in mediating financial performance on firm value, (10) The effect of firm size in mediating CSR on firm value. The sample for this research is coal sub-sector mining companies for the 2019-2022 period using the purposive sampling method. There are 9 companies that meet the criteria as research samples. The data analysis tool in this research uses SPSS version 26. The research results show that: (1) Green Accounting has no significant effect on Firm Size, (2) Financial Performance has no significant effect on Firm Size, (3) CSR has no significant effect on Firm Size, (4) Green Accounting has no significant effect on Firm Value, (5) Financial Performance has a significant effect on Firm Value, (6) CSR has no significant effect on Firm Value, (7) Firm Size has no significant effect on Firm Value, (8) Firm Size indirectly mediates the effect of Green Accounting on Firm Value, (9) Firm Size does not mediate the influence of Financial Performance on Firm Value, (10) Firm Size does not mediate the effect of CSR on Firm Value.
The Influence Of Regional Financial Management Information System, The Role Of Internal Auditors And Human Resources Competence On The Quality Of Financial Statements Of Lebak Regency Government Dewi, Susana; Firmansyah, Firmansyah; Herlina, Herlina; Intan Purnama, Sri; Mawardiah, Anatasya
Nomico Vol. 1 No. 11 (2024): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/aembsc66

Abstract

The Effect of Regional Financial Management Information Systems, the Role of Internal Auditors and Human Resource Competencies on the Quality of Lebak Regency Government Financial Statements. The purpose of this study was to examine the effect of the Regional Financial Management Information System, the Role of the Internal Auditor, and the Competence of Human Resources on the Quality of the Lebak Regency Government Financial Statements. This research uses quantitative research methods. Data obtained from primary data, namely through distributing questionnaires. This research sample was conducted at 32 OPDs in Lebak Regency. With the sample retrieval method is purposive sampling. The research respondents were PPK-SKPD (Financial Administration officer - Regional Work Unit), Treasurer and SIPKD Operator. The data processing tool used in this study used SPSS version 25 using multiple linear regression analysis techniques. The results of this study indicate that partially the Regional Financial Management Information System and the Role of the Internal Auditor have a positive and significant effect on the Quality of Financial Statements. While the Competence of Human Resources has no significant effect on the Quality of Financial Statements. And simultaneously the variables of the Regional Financial Management Information System, the Role of the Internal Auditor and Human Resource Competencies have a positive and significant effect on the Quality of Financial Statements of the Lebak Regency Government.
Co-Authors Chafid, Nurul DIAH PERMATA SARI, DIAH PERMATA Dodi Iwan Sumarno Edi Sutanto Firmansyah Firmansyah Firmansyah Gunawan, Sulthan Hanifah hanifah hanifah Harismasakti, Eris Hartono Hartono Herlina Herlina Herlina Intan Purnama, Sri Juminawati , Sri Karsam Karsam Ksp, Agnes Maesaroh Maesaroh Maesaroh Mawardiah, Anatasya Purnama, Sri Intan Purnomo , Adi Dwi Rahmadia, Ayu Sasmita, Djenni Setiawan, Feri Siti Mudawanah Siti Septiyanti Solihin Solihin Tedja, Bambang Widasari, Ela