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Peran Public Ownership dalam Memoderasi Hubungan Growth Option, Investment Opportunity Set, Corporate Governance dengan Kinerja Keberlanjutan: Studi Empiris pada Sektor Barang Konsumen Primer di Bursa Efek Indonesia Tahun 2019-2023 Wulandari, Fitri; Khotimah, Husnul; Luthfiah, Yussi Dwi; Febriyanto, Muhammad Ikhsan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i1.1032

Abstract

This research examines the influence of growth options on sustainability performance, the influence of investment opportunity sets on sustainability performance, the influence of corporate governance on sustainability performance in primary consumer goods sector companies on the Indonesia Stock Exchange. This research also examines the role of public ownership as a moderator. The research method used in this research is the Quantitative Research Method with Purposive sampling. By using the eviews program, this research has proven that the Investment Opportunity Set has an effect on sustainability performance, while Growth Options and Corporate Governance have no effect on sustainability performance. At the same time, this research also finds that public ownership can weaken the influence of corporate governance on sustainability performance.
Sustainable Growth as a Moderator of the Relationship Between Green Intellectual Capital and Environmental Performance with Financial Performance Luthfiah, Yussi Dwi; Wulandari, Fitri; Rahmadi, Silvi; Agustina, Sri
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Abstract

This study aims to analyze and provide empirical evidence that sustainable growth moderates the relationship between green intellectual capital and environmental performance with financial performance. This research employs a quantitative associative approach using secondary data obtained from the Indonesia Stock Exchange (IDX) website, specifically from the official websites of the listed companies. The population consists of agricultural sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample selection was conducted using a purposive sampling method, resulting in 95 company-year observations that met the specified criteria. The results show that green intellectual capital has a significant effect on financial performance, while environmental performance does not significantly affect financial performance. Regarding the moderation test, the findings indicate that sustainable growth is able to moderate the relationship between green intellectual capital and financial performance. However, sustainable growth does not moderate the relationship between environmental performance and financial performance