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All Journal Jurnal Ilmiah Akuntansi dan Humanika Sama Jiva Jnanam (International Journal of Social Studies)
Sugiantari, Ida Ayu Putu Ayunda Aprilia
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Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH ENVIRONMENT, SOCIAL, GOVERNANCE DAN INVESTMENT OPPORTUNITY SET TERHADAP KINERJA KEUANGAN DENGAN STICKY COST SEBAGAI PEMODERASI Sugiantari, Ida Ayu Putu Ayunda Aprilia; Werastuti, Desak Nyoman Sri; Diatmika, I Putu Gede
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i2.75299

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris: (1) pengaruh Environment, Social, Governance terhadap kinerja keuangan, (2) pengaruh Investment Opportunity Set terhadap kinerja, (3) pengaruh moderasi Sticky Cost terhadap pengaruh Environment, Social, Governance terhadap kinerja keuangan, (4) pengaruh moderasi Sticky Cost terhadap pengaruh Investment Opportunity Set terhadap kinerja keuangan. Populasi dalam penelitian ini yaitu perusahaan non keuangan yang terdaftar pada Bursa Efek Indonesia (BEI). Sampel dipilih menggunakan teknik purposive sampling. Analisis data menggunakan regresi data panel dengan berbantuan software STATA. Hasil penelitian menunjukkan bahwa: (1) Environment, Social, Governance tidak berpengaruh signifikan terhadap kinerja keuangan. (2) Investment Opportunity Set tidak berpengaruh signifikan terhadap kinerja keuangan. (3) Sticky Cost tidak mampu memoderasi pengaruh Environment, Social, Governance terhadap kinerja keuangan. (4) Sticky Cost tidak mampu memoderasi pengaruh Investment Opportunity Set terhadap kinerja keuangan.
ESG AND TECHNOLOGY USE IN SMES: A FUTURE APPROACH TO GREEN INNOVATION Sugiantari, Ida Ayu Putu Ayunda Aprilia
Samā Jiva Jnānam (International Journal of Social Studies) Vol. 3 No. 2 (2025): Vol. 3 No. 2 2025
Publisher : Fakultas Dharma Duta UHN IGB Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/ijoss.v3i2.5626

Abstract

This study explains how green innovation and using new technology can help small and medium-sized businesses (SMEs) become more sustainable. As customers and government agencies push for more eco-friendly practices, SMEs are dealing with both difficulties and chances when it comes to adopting sustainable technologies. The research points out main challenges like expensive start-up costs and a lack of technical knowledge, but it also shows the long-term advantages, such as saving money and becoming more competitive. The paper uses a detailed review of existing research to find ways to overcome these challenges, stressing the need to include green technologies in how businesses operate. It also suggests that government help, like financial support and training programs, is important for creating an environment that encourages sustainable innovation. The study ends by saying that by using green innovation, SMEs can meet environmental rules and stand out in the market, which helps achieve bigger sustainability goals worldwide.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . I Putu Gede Diatmika