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Pengaruh Green Accounting, Intellectual Capital dan Pengungkapan Lingkungan terhadap Nilai Perusahaan Peachy Melvani, Gracia; Jansen Arsjah, Regina
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1486

Abstract

This study aims to analyze the effect of green accounting, intellectual capital, and environmental disclosure on firm value. This study uses a quantitative approach with secondary data obtained from annual report and sustainability report of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample of this research is companies in the energy sector listed on IDX with the observation year 2019-2023. Sampling was done by purposive sampling. The total sample examined consists of 109 data observations. This study uses descriptive statistical analysis, multiple data linear regression analysis, classical assumption test and hypothesis testingfor it analysis. The analytical tool to test the hypothesis uses the help of SPSS 29. The result of this study indicate that green accounting has no effect on firm value, intellectual capital has a positive effect on firm value, an environmrntal disclosure has no effect on firm value.
The Effect of Digital Banking, Digital Transformation on the Efficiency of Commercial Banks in Indonesia Sugihyanto, Toto; Jansen Arsjah, Regina
International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Vol 5 No 2 (2023)
Publisher : The Islamic Education and Multiculturalism Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47006/ijierm.v5i2.242

Abstract

The purpose of this paper is to assess the efficiency of the general banking industry in Indonesia on the use of digital banking and digital transformation. This paper is a research paper with quantitative methods and uses primary data collected by researchers using questionnaires. As for the data analysis method with PLS software SmartPls. The respondents were employees of commercial banks consisting of ten Islamic commercial banks and eleven conventional commercial banks. Findings - Investigative findings show that the banking industry in Indonesia is generally on a trend of increasing efficiency after implementing digital banking and digital transformation. And Financial Innovation does not moderate digital banking and digital transformation towards efficiency. This study provides a basis for regulators and bankers to improve efficiency in the banking sector by improving services to customers through the application of digital banking and digital transformation in order to improve banking performance. Originality/value – This paper presents new empirical findings on the state of efficiency of Commercial Banks in Indonesia after using digital banking and digital transformation.
The Effect of Digital Banking, Digital Transformation the Efficiency of Sharia and Conventional Commercial Banks in Indonesia Sugihyanto, Toto; Jansen Arsjah, Regina
International Journal of Social Science, Education, Communication and Economics Vol. 2 No. 6 (2024): February
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i6.270

Abstract

The purpose of this paper is to assess the efficiency of the general banking industry in Indonesia on the use of digital banking and digital transformation. This paper is a research paper with quantitative methods and uses primary data collected by researchers using questionnaires. As for the data analysis method with PLS software SmartPls. The respondents were employees of commercial banks consisting of ten Islamic commercial banks and eleven conventional commercial banks. Findings - Investigative findings show that the banking industry in Indonesia is generally on a trend of increasing efficiency after implementing digital banking and digital transformation. And Financial Innovation does not moderate digital banking and digital transformation towards efficiency. This study provides a basis for regulators and bankers to improve efficiency in the banking sector by improving services to customers through the application of digital banking and digital transformation in order to improve banking performance. Originality/value – This paper presents new empirical findings on the state of efficiency of Commercial Banks in Indonesia after using digital banking and digital transformation.