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All Journal Formosa Journal of Multidisciplinary Research (FJMR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Tris Sudarto
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALYSIS OF THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, LEVERAGE RATIO AND PROFIT QUALITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATOR Eko Supriyanto; Joko Setiawan; Tris Sudarto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.618

Abstract

This study aims to analyze the effects of Green Intellectual Capital (GIC), leverage ratio (Debt to Asset Ratio - DAR), and earnings quality on the firm value of palm oil plantation companies listed on the Indonesia Stock Exchange (IDX). Furthermore, it investigates the moderating role of firm size in these relationships. The research employs a quantitative approach using panel data from publicly listed palm oil companies on the IDX from 2017 to 2024. Data were analyzed using panel data regression analysis with the EViews application to test the direct effects and moderating effects. The results indicate that: (1) GIC has a positive and significant effect on firm value; (2) Leverage ratio (DAR) has a negative and significant effect on firm value; (3) Earnings quality has no significant effect on firm value; (4) Firm size does not directly affect firm value but acts as a significant moderator; (5) Firm size weakens the positive effect of GIC on firm value; (6) Firm size strengthens the negative effect of leverage ratio on firm value, turning it less negative or positive in context; and (7) Firm size does not moderate the relationship between earnings quality and firm value. This study provides novel insights into the dual and contrasting moderating role of firm size in an emerging market context, specifically showing how it dampens the value of sustainability disclosures (GIC) while amplifying the acceptability of financial leverage. Managers should strategically disclose GIC to enhance valuation and adopt prudent leverage policies. For larger firms, it is crucial to communicate their sustainability efforts more effectively to maintain their premium, as investors' higher expectations can diminish the marginal value of these disclosures.
Analysis of the Influence of Profitability Performance, Credit Risk, Liquidity Risk and Capital Adequacy on the Value of Banking Sector Companies Listed on the Indonesian Stock Exchange for the Period 2015 – 2021 Siti Safarina; Tris Sudarto
Formosa Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i6.9468

Abstract

The value of a bank can be determined by its level of profitability and risk. Banks also need sufficient capital to continue to develop their business and increase their company value. This research aims to examine and analyze the influence of profitability performance, credit risk, liquidity risk and capital adequacy on the value of banking companies in Indonesia. The population in this research are banking companies listed on the Indonesia Stock Exchange for the period 2015 - 2021. The sampling technique used was the purposive sampling method, while the analysis method used was multiple linear regression analysis using EViews-12. The results of this research show that profitability performance (ROA) and credit risk (NPL) have no effect on company value, while liquidity risk (LDR) and capital adequacy (CAR) have a positive effect on company value.
Co-Authors Eko Supriyanto Joko Setiawan Siti Safarina Siti Safarina