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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Aruning Puspita, Dyah
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Economics, Econometrics & Finance

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Journal : JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

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Family Ownership And Growth Opportunity AS Determinant of Firm Value With CSR Disclosure AS An Intervening Variable Aruning Puspita, Dyah; Eka Sari, Bela Dwi; Sugiono, Djoko
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 8 No 3 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jurnalpenelitianekonomidanakuntansi(jpensi).v8i3.1774

Abstract

The study aims to examine the effect family ownership and growth company on firm value by disclosure corporate responsibility as an intermediate variable.. The hypothesis was tasted using PLS-SEM. Family ownership variable are measured by the share of family ownership, the growth company variable is measured by sales growth, the corporate social responsibility disclosure variable measured by CSR disclosure index and the firm value variable is measured by PBV. The result showed that family ownership and growth company has no effect on firm value. CSR disclosure has positive effect on firm value. CSR disclosure is able to intermediate that effect of family ownership in the firm value, while CSR disclosure cannot intermediate the effect of growth company in the firm value.
Green Accounting Disclosure As A Determinant Of Financial Report Performance And Company Value, Best Manufacturing Companie Based On Forbes Indonesia Magazine Aruning Puspita, Dyah; Kautsar Ramdhani , Amritsal; Sugiono, Djoko
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i2.2013

Abstract

This research aims to determine and explain the effect of green accounting disclosure variables on company financial performance and firm value. This type of research used in this research is quantitative research. The variables in this study are green accounting disclosure as the independent variable, company financial performance and firm value as the dependent variable. This study uses secondary data on the 50 best manufacturing companies based the Indonesian Forbes magazine that participated in the PROPER program. The results show that: there is no significant effect between Green Accounting Disclosure on Company Financial Performance and there is a significant negative effect between Green Accounting Disclosure on Firm Value
Media Exposure, Environmental Performance, Company Size And Its Influence On Carbon Emission Disclosure Aruning Puspita, Dyah; Christa Delvia; Djoko Sugiono
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2279

Abstract

This study aims to determine the influence of media exposure, environmental performance, and company size on mining companies listed on the Indonesia Stock Exchange. This study has the quantitative nature of causality. The population contained in this study is companies in the mining sector listed on the Indonesia Stock Exchange which were then obtained as many as 36 companies. The technique used in the sampling process in this study was purposive sampling which in the end obtained 12 companies that had met the criteria. The method that researchers use is to use the PLS method to test the influence of research variables using SmartPLS 4 software. This result shows that media exposure has a significant effect on carbon emission disclosure, environmental performance has a significant effect on carbon emission disclosure, and company size has a significant effect on carbon emission disclosure.
Co-Authors Christa Delvia Djoko Sugiono Djoko Sugiono Eka Sari, Bela Dwi Kautsar Ramdhani , Amritsal Monika Putri Yuhono, Bintang Zainul Arifin