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All Journal Journal of Economics and Economic Policy Proceeding of International Conference on Social Science and Humanity Journal of Higher Education and Academic Advancement
Maryanti , Eny
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Agriculture, Biological Sciences & Forestry Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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GOOD CORPORATE GOVERNANCE ON CARBON EMISSION DISCLOSURE AND COMPANY PERFORMANCE Maryanti , Eny; Jannah , Etikakhul
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.42

Abstract

General Background: Climate change and carbon emissions have become pressing global concerns, requiring companies to adopt transparent carbon emission disclosure practices. Specific Background: In Indonesia, the impact of such disclosures on corporate financial performance, particularly in the manufacturing sector, is of growing interest. Corporate governance mechanisms, such as institutional ownership, independent boards of commissioners, and nationality diversity, may influence carbon emission disclosure practices. Knowledge Gap: Limited research has explored the combined influence of these governance variables on both carbon emissions disclosure and financial performance in Indonesia's food and beverage manufacturing sector. Aims: This study aims to analyze the effects of institutional ownership, independent boards of commissioners, and nationality diversity on carbon emissions disclosure and financial performance. Results: The results show that while institutional ownership has no significant effect on carbon emission disclosure or financial performance, both independent boards of commissioners and nationality diversity have a positive influence on carbon emission disclosure. Additionally, independent boards positively affect financial performance, while nationality diversity does not. Novelty: This study highlights the pivotal role of board independence and nationality diversity in promoting environmental transparency, revealing that institutional ownership does not play as crucial a role as expected in either carbon emission disclosure or financial performance. Implications: The findings suggest that enhancing board diversity and independence may improve corporate environmental practices, but more strategic oversight is needed to translate these practices into financial performance improvements.
GOOD CORPORATE GOVERNANCE ON CARBON EMISSION DISCLOSURE AND COMPANY PERFORMANCE Jannah , Etikakhul; Maryanti , Eny
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.42

Abstract

General Background: Climate change and carbon emissions have become pressing global concerns, requiring companies to adopt transparent carbon emission disclosure practices. Specific Background: In Indonesia, the impact of such disclosures on corporate financial performance, particularly in the manufacturing sector, is of growing interest. Corporate governance mechanisms, such as institutional ownership, independent boards of commissioners, and nationality diversity, may influence carbon emission disclosure practices. Knowledge Gap: Limited research has explored the combined influence of these governance variables on both carbon emissions disclosure and financial performance in Indonesia's food and beverage manufacturing sector. Aims: This study aims to analyze the effects of institutional ownership, independent boards of commissioners, and nationality diversity on carbon emissions disclosure and financial performance. Results: The results show that while institutional ownership has no significant effect on carbon emission disclosure or financial performance, both independent boards of commissioners and nationality diversity have a positive influence on carbon emission disclosure. Additionally, independent boards positively affect financial performance, while nationality diversity does not. Novelty: This study highlights the pivotal role of board independence and nationality diversity in promoting environmental transparency, revealing that institutional ownership does not play as crucial a role as expected in either carbon emission disclosure or financial performance. Implications: The findings suggest that enhancing board diversity and independence may improve corporate environmental practices, but more strategic oversight is needed to translate these practices into financial performance improvements.
THE ROLE OF PROFITABILITY IN MODERATING THE EFFECT OF LEVERAGE, COMPANY SIZE AND INVESTMENT DECISIONS ON FIRM VALUE Priyantoko, Mochammad Annas Dwi; Maryanti , Eny; Rahmadini, Elvara Rizky; Aprilia, Ayu Dwi
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.392

Abstract

Objective: This study aims to analyze the role of profitability in moderating the influence of leverage, company size, and investment decisions on firm value in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Method: A quantitative with a purposive sampling approach, resulting in 51 company samples from 90 populations. Results: Leverage has no effect on firm value, company size has a significant negative effect on firm value, while investment decisions also have a significant negative effect. Profitability proves unable to moderate the relationship between leverage and investment decisions on firm value, but can moderate the significant negative effect of firm size on firm value. Novelty: The novelty of this study lies in testing the moderation of profitability in the relationship between firm size and firm value in the food and beverage sector. This study highlights that the size of leverage does not affect firm value because companies can rely on other capital, such as retained earnings, while large company size actually tends to reduce operational efficiency and attract less investor interest. High investment decisions are considered risky by investors, resulting in a decrease in firm value. Profitability only effectively moderates the relationship between firm size and firm value, strengthening the negative relationship between the two.
GOOD CORPORATE GOVERNANCE ON CARBON EMISSION DISCLOSURE AND COMPANY PERFORMANCE Jannah , Etikakhul; Maryanti , Eny
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.42

Abstract

General Background: Climate change and carbon emissions have become pressing global concerns, requiring companies to adopt transparent carbon emission disclosure practices. Specific Background: In Indonesia, the impact of such disclosures on corporate financial performance, particularly in the manufacturing sector, is of growing interest. Corporate governance mechanisms, such as institutional ownership, independent boards of commissioners, and nationality diversity, may influence carbon emission disclosure practices. Knowledge Gap: Limited research has explored the combined influence of these governance variables on both carbon emissions disclosure and financial performance in Indonesia's food and beverage manufacturing sector. Aims: This study aims to analyze the effects of institutional ownership, independent boards of commissioners, and nationality diversity on carbon emissions disclosure and financial performance. Results: The results show that while institutional ownership has no significant effect on carbon emission disclosure or financial performance, both independent boards of commissioners and nationality diversity have a positive influence on carbon emission disclosure. Additionally, independent boards positively affect financial performance, while nationality diversity does not. Novelty: This study highlights the pivotal role of board independence and nationality diversity in promoting environmental transparency, revealing that institutional ownership does not play as crucial a role as expected in either carbon emission disclosure or financial performance. Implications: The findings suggest that enhancing board diversity and independence may improve corporate environmental practices, but more strategic oversight is needed to translate these practices into financial performance improvements.
Determination Of Online Learning With It Availability As A Moderating Variable Afridah, Naylatul; Bidur, Sarwenda; Maryanti , Eny
Journal of Higher Education and Academic Advancement Vol. 1 No. 4 (2024): European Journal of Higher Education and Academic Advancement
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ejheaa.v1i4.497

Abstract

This study aims to examine the effect of hybrid learning implementation, attitudes and acceptance behavior of accounting study study students on online learning with introductory accounting courses supported by the availability of technology carried out during the covid-19 pandemic. This research method uses a quantitative approach with primary data obtained through data collection techniques for distributing questionnaires to a sample of students. The data was tested using the SEMPLS 3.0 application. The results show that the implementation of hybrid learning has an effect on online learning in introductory accounting courses, which is supported by the availability of technology. However, the results of research on the attitudes and behavior of students' acceptance of accounting study programs have no effect on online learning in introductory accounting courses which are supported by the availability of technology.
Co-Authors Afridah, Naylatul Aprilia, Ayu Dwi Bidur, Sarwenda Jannah , Etikakhul Priyantoko, Mochammad Annas Dwi Rahmadini, Elvara Rizky