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All Journal Journal of Economic, Bussines and Accounting (COSTING) Ilomata International Journal of Tax and Accounting Al-bank: Journal of Islamic Banking and Finance Jurnal Akuntansi Syariah (JAkSya)
Revi Candra
Universitas Islam Negeri Mahmud Yunus Batusangkar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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AKUNTANSI HIJAU PERUSAHAAN MELALUI PENGUNGKAPAN CORPORATESOCIAL RESPONSIBILITY DAN BIAYA LINGKUNGAN (Studi Kasus PT. Tolan Tiga Tbk dan PT. Evan Indonesia Tbk) Revi Candra; Lidya Rahmi; Kholiza Pesma
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.9433

Abstract

Penelitian ini merupakan field research untuk mengungkapkan Corporate Social Responsibility dan Biaya Lingkungan di Perusahaan perkebunan. Secara garis besar PT Tolan Tiga dan PT MP Evan sudah mengeluarkan biaya untuk CSR dan biaya lingkungan serta telah menerapkan GRI ( Global Reporting Initiative) PT Tolan Tiga dan MP Evan belum melaporkan rincian biaya untuk CSR serta biaya lingkungan dalam laporannya, namun mereka telah menyalurkan dana tersebut sesuai GRI. Kata Kunci: Corporate Social Responsibility, Biaya Lingkungan, Global Reporting Initiative
Behavioral Intention Mahasiswa dalam Menggunakan QRIS Sebagai Alat Pembayaran Digital Dengan Pendekatan UTAUT 2 Rotzami Rotzami; Elfadhli Elfadhli; Izzati Tiara Ramadhani; Fatimah Setia Wardhani; Revi Candra
Al-bank: Journal of Islamic Banking and Finance Vol. 6 No. 2 (2026): July - Desember 2026
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v6i2.16659

Abstract

The research aims to determine the behavioral intention of students in using QRIS as a digital payment tool with the UTAUT 2 approach. The type of research used is field research with quantitative methods. The data collection technique used is a questionnaire by distributing questionnaires via google form to respondents. Sampling was 82 respondents who used QRIS from 119 students who became the population determined by purposive sampling technique. The results showed that partially, hedonic motivation and habit affect students' behavioral intention in using QRIS, while performance expectancy, effort expectancy, social influence, facilitating conditions, and price value have no effect on students' behavioral intention in using QRIS. Simultaneously, the variables of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit affect the behavioral intention of students in using QRIS as a digital payment tool with an influence level of 78.9%
THE EFFECT OF PROFITABILITY ON COMPANY VALUE IN PLANTATION COMPANIES LISTED ON THE IDX IN THE 2022-2024 PERIOD Nurul Nazifah; Revi Candra
Jurnal Akuntansi Syariah (JAkSya) Vol. 6 No. 1 (2026): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

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Abstract

Firm value is an important indicator that reflects market conditions regarding a company's performance and opportunities. One internal factor believed to influence firm value is profitability, but empirical research results show mixed findings. The purpose of this study is to analyze the effect of profitability on firm value in the plantation sector listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. This study uses a quantitative method with a causality approach. Ten plantation companies were sampled in this study, selected using a purposive sampling technique. Panel data regression was used in data analysis, and the Random Effect Model (REM) was the best model for data analysis. This study found that profitability, as proxied by Return on Assets (ROA), has a significant positive effect on firm value, as proxied by Price to Book Value (PBV). This finding aligns with signaling theory, which states that profitability is a positive signal for investors in assessing a company's prospects.
Profitability and Firm Value in the Perspective of Signaling Theory and Stakeholder Theory: The Moderating Role of Sustainability Reporting Revi Candra; Nurul Nazifah; Gampito; Elfadhli; Fatimah Setia Wardani
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2287

Abstract

The increase in profitability does not automatically lead to a higher firm value, indicating that other supporting factors may influence this relationship. One factor frequently associated with strengthening this linkage is sustainability reporting, which reflects a company’s commitment to transparency and responsibility toward its stakeholders. Accordingly, this research investigates how profitability affects firm value and examines whether sustainability reporting moderates this relationship in plantation companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This study differs from prior research in mining or other ESG-sensitive sectors by addressing the unique land-use legitimacy challenges of the plantation industry, where a conditional moderation model is theoretically essential to explain how sustainability disclosure reconfigures the interpretation of financial signals. This research applies a quantitative research design with a causal approach. The population includes 24 plantation sector companies, from which 11 firms that consistently publish sustainability reports were selected using a purposive sampling technique. The data analysis was conducted through classical assumption testing followed by Moderated Regression Analysis (MRA). The findings reveal that profitability and sustainability reporting individually exhibit negative and significant effects on firm value. However, the interaction term shows a positive and significant coefficient, indicating a conditional moderating effect. This suggests that sustainability reporting strengthens the influence of profitability under certain conditions rather than directly increasing firm value. Unlike previous studies that focus solely on the linear relationship between profitability and firm value, this research examines the specific nuances of ESG-sensitive industries through a moderation lens.
Co-Authors Elfadhli Elfadhli Elfadhli Fatimah Setia Wardani Fatimah Setia Wardhani Gampito Izzati Tiara Ramadhani Kholiza Pesma Lidya Rahmi Nurul Nazifah Nurul Nazifah Rotzami Rotzami