Article Per Year (5 Year)
p-Index From 2021 - 2026
1.955
P-Index
This Author published in this journals
All Journal AJAD : Jurnal Pengabdian kepada Masyarakat Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Sinergi International Journal of Accounting and Taxation Sinergi International Journal of Economics Moneta : Journal of Economics and Finance Commercium: Journal of Business and Management Summa : Journal of Accounting and Tax
Paramita, Veronika Santi
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Green Product and Corporate Social Responsibility Influence Purchasing Decisions Mediated By The Body Shop Consumers' Purchase Interests In Bandung Nasuha, Aufa Fitriannauroh; Paramita, Veronika Santi
Commercium : Journal of Business and Management Vol. 3 No. 3 (2025): August 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v3i3.469

Abstract

This research aimed to determine the effect of green products and corporate social responsibility on purchasing decisions, using intention as a mediating variable of The Body Shop beauty brand in Bandung. This is due to the significant continuous decline in sales results for The Body Shop brand. The sales revenue of the British cosmetics, skincare, and perfume company The Body Shop has tended to decline from 2016 to 2022. The Body Shop has provided environmentally friendly products and always improves the company's quality and value through environmental issues caused by shifts in consumer demand. However, this did not increase revenue from sales made by The Body Shop. The instrument used in this study was carried out after the instrument was declared to have passed. The data is based on the questionnaires distributed and then analyzed using descriptive tests, classical assumption tests, multiple regression tests, Sobel tests, and hypothesis tests. The results of this study state that green products and corporate social responsibility significantly influence purchasing decisions through purchasing interest. It is important to utilize the knowledge that purchasing decisions can be influenced by several variables that influence them. Green products and corporate social responsibility can influence low purchasing decisions. With these variables, it can encourage consumer interest in purchasing products. Therefore, decision-makers at The Body Shop can increase purchasing interest by improving and enhancing the green products they have and the corporate social responsibility programs they carry out.
Profitability's Ability to Moderate the Effect of Carbon Emission Disclosure and Environmental Performance on Firm Value Purnama Sari, Siti Nuralisya; Paramita, Veronika Santi
Moneta : Journal of Economics and Finance Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i3.721

Abstract

This study aims to examine the effect of carbon emission disclosure (CED) and environmental performance on firm value, with profitability acting as a moderating variable. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A quantitative approach using descriptive-causal analysis was applied. The study used secondary panel data obtained from financial and sustainability reports. Thirteen energy companies were selected through purposive sampling. Data were analyzed using panel data regression and moderated regression analysis (MRA). The results show that CED does not significantly affect firm value, while environmental performance has a positive impact. Profitability does not moderate the relationship between CED and firm value but does strengthen the influence of environmental performance on firm value. These findings highlight the importance of environmental initiatives combined with strong financial performance in enhancing firm value. For corporate managers and policymakers, this underscores the need to integrate sustainability practices into strategic decision-making to improve long-term firm valuation.
The Effect of Environmental Social Governance, Cash Holding and Capital Structure on Financial Performance Fauziyah, Rifa; Paramita, Veronika Santi
Commercium : Journal of Business and Management Vol. 3 No. 4 (2025): November 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v3i4.894

Abstract

The study aims to determine the influence of Environmental Social Governance (ESG), cash holding, and capital structure on the financial performance of energy sector companies listed on the Indonesia Stock Exchange. The research method is quantitative with descriptive causality analysis. The population in this study is all 83 energy sector companies listed on the Indonesia Stock Exchange, with purposive sampling criteria, with a sample of 12 companies. The analysis method used is panel data regression. Partially, ESG and DAR do not affect ROA, cash holding has a positive effect on ROA. Simultaneously, all three variables impact ROA (financial performance). Energy sector companies need to re-evaluate their overall performance, such as allocating costs to implement ESG, managing cash optimally and wisely, and using sufficient debt to improve financial performance.
The Effect of Environment Social Governance (ESG) and Financial Performance on Firm Value Moderated by Firm Size Intan, Tamara; Paramita, Veronika Santi
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.468

Abstract

In 2019, a report on GHG emissions in the energy industry sector revealed that the industry was responsible for the highest concentration of such gases and contributed to the decline in the company value of energy sector companies. Environmental Social Governance (ESG), Return on Asset (ROA), and Firm Size are contributing variables to the decline in the value of the firm. This study was conducted to assess whether the value of energy sector companies registered on the IDX in 2019-2023 is affected by ESG, ROA, and company size. A quantitative causality descriptive methodology was applied in this research. The data type uses panel and secondary data sources. Researchers set eighty-three companies in the energy industry registered on the Indonesia Stock Exchange as the population. Purposive sampling is the method employed, which sets the number of samples at 12 energy sector companies. The findings of this study partially reveal that ESG negatively affects firm value. Meanwhile, there is a positive effect between ROA and firm value. ESG and ROA simultaneously impacts firm value. The relationship between ESG and ROA cannot be moderated by firm size.
Co-Authors Adhia, Lusy Laila Adriana, Reyhan Agustin, Fasya Nur Aini Akbar, Tzazkia Febriyana Ari Sri Windyaswari, Ari Sri Fahrauk Faramayuda, Fahrauk Fauziyah, Rifa Hasanah , Nurlaila Luthfiyah Intan, Tamara Ismail, Nursafira Khairunnisa Nasuha, Aufa Fitriannauroh Nurul Sani Purnama Sari, Siti Nuralisya Putri, Alyssa Aulya Putri, Dhiffa Namira Alifia Rama, Mayliesya Hielmy Duisyah Ridwan Ilyas Safitri, Ranisa Nur Siska Lesanuari Zahro, Ardhya Arifah