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All Journal Atma Jaya Accounting Reseach (AJAR) MARAS : Jurnal Penelitian Multidisplin
Limang, Andrian
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Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Growth sebagai Mediasi Antara Sustainability Report Terhadap Nilai Perusahaan Limang, Andrian; Fonnardy, Brigita Christine; Tansil, Dance; Gunawan, Emylia Kusuma; Yadikarsa, Kevin Indra; Asri, Marselinus
MARAS : Jurnal Penelitian Multidisiplin Vol. 3 No. 1 (2025): MARAS : Jurnal Penelitian Multidisiplin, Maret 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/maras.v3i1.701

Abstract

Penelitian ini membahas bagaimana stakeholder menillai kualitas pengungkapan sustainability repot yang mempengaruhi peningkatan pertumbuhan pendapatan perusahaan sehingga nilai saham perusahaan dapat meningkat. Tujuan Penelitian ini adalah untuk menginvestigasi pengaruh sustainability report terhadap nilai perusahaan yang dimediasi growth. Penelitian ini menggunakan data sekunder. Sumber data dalam penelitian ini adalah laporan tahunan dan laporan keberlanjutan perusahaan dan laporan keberlanjutan perusahaan non keuangan yang terdaftar di Bursa eEfek Indonesia periode 2019 sampai 2022. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel 41 perusahaan non-keuangan. Penelitian ini menggunakan analisis jalur dan uji statistik regresi. Hasil Penelitian ini menunjukkan bahwa sustainabilirt report berpengaruh positif dan signifikan terhadap growth, growth berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, hasil pengujian sobel menunjukkan bahwa growth tidak memediasi antara sustainability report terhadap nilai perusahaan.
The Impact of Environmental Management System on Firm Value Through Carbon Emission Disclosure and Environmental Performance Limang, Andrian; Ng, Suwandi; Tangke, Paulus
AJAR Vol 7 No 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.524

Abstract

The purpose of this study was to examine the impact of environmental management systems on firm value through the mechanism of carbon emission disclosure and environmental performance. This study uses secondary data. The data sources in this study are annual reports and sustainability reports of nonfinancial companies listed on the Indonesia Stock Exchange for the period 2019 until 2022. The sample selection was carried out using a purposive sampling method, with a total sample of 32 non-financial companies. This study uses path analysis and statistical tests of linear regression. The results of this study indicate that the environmental management system has a positive and significant effect on carbon emission disclosure. The environmental management system has a positive and significant effect on environmental performance. Carbon emission disclosure and environmental performance have a positive and significant effect on firm value. In addition, the results of the Sobel test show that carbon emission disclosure and environmental performance can mediate the impact of environmental management systems on firm value.
The Impact of Environmental Management System on Firm Value Through Carbon Emission Disclosure and Environmental Performance Limang, Andrian; Ng, Suwandi; Tangke, Paulus
AJAR Vol. 7 No. 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.524

Abstract

The purpose of this study was to examine the impact of environmental management systems on firm value through the mechanism of carbon emission disclosure and environmental performance. This study uses secondary data. The data sources in this study are annual reports and sustainability reports of nonfinancial companies listed on the Indonesia Stock Exchange for the period 2019 until 2022. The sample selection was carried out using a purposive sampling method, with a total sample of 32 non-financial companies. This study uses path analysis and statistical tests of linear regression. The results of this study indicate that the environmental management system has a positive and significant effect on carbon emission disclosure. The environmental management system has a positive and significant effect on environmental performance. Carbon emission disclosure and environmental performance have a positive and significant effect on firm value. In addition, the results of the Sobel test show that carbon emission disclosure and environmental performance can mediate the impact of environmental management systems on firm value.
Co-Authors Asri, Marselinus Fonnardy, Brigita Christine Gunawan, Emylia Kusuma Suwandi Ng Tangke, Paulus Tansil, Dance Yadikarsa, Kevin Indra