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All Journal Atma Jaya Accounting Reseach (AJAR) MARAS : Jurnal Penelitian Multidisplin
Yadikarsa, Kevin Indra
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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 Board Composition on Firm Value Creation through Carbon Emission Activities Yadikarsa, Kevin Indra; Ng, Suwandi
AJAR Vol. 8 No. 02 (2025): 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/cxv4yw16

Abstract

The purpose of this study was to investigate the effect of board composition on the creation of firm value through carbon emission disclosure. Population used in the whole company non-financial listed in Indonesia Stock Exchange period 2019-2022. Number of sampels are 57 firms, was selected by purposive sampling method. The analytical method used is path analysis and Sobel test for hypothesis mediation analysis. The result of analysis show that board of director size, gender diversity of commissioner, and audit committee have positive and significant effect on carbon emission disclosure. While carbon emission disclosure have positive and significant effect on firm value. This research also show that the carbon emission disclosure do not mediate the effect of board of director size, gender diversity of commissioner, and audit committee on firm value. The implication is the firms should pay more attention to the company activities with the surrounding enviroment through the formation of board composition.
Co-Authors Asri, Marselinus Fonnardy, Brigita Christine Gunawan, Emylia Kusuma Limang, Andrian Suwandi Ng Tansil, Dance