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All Journal Owner : Riset dan Jurnal Akuntansi JURNAL EKSBIS
Maya Kumala Sari, Herlinda
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Economics, Econometrics & Finance

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Carbon Emission Disclosure, Green Intellectual Capital Terhadap Kinerja Maryanti, Eny; Biduri, Sarwenda; Maya Kumala Sari, Herlinda
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2484

Abstract

This study investigates the impact of CED and Green Intellectual Capital (GIC) on financial performance and firm value, which are crucial metrics for assessing a company's sustainability and market reputation. Despite the growing emphasis on environmental responsibility, the adoption of CED and GIC remains inconsistent, particularly in emerging markets like Indonesia. Previous research has shown mixed results on the relationship between these factors and financial outcomes. This study aims to clarify the effects of CED and GIC on financial performance and firm value. The findings reveal that CED positively impacts both financial performance and firm value, while GIC significantly influences firm value but not financial performance. This study uniquely integrates CED and GIC in the context of Indonesian firms. The results underscore the importance of environmental disclosures and intellectual capital in enhancing firm value, offering strategic insights for policymakers and practitioners.
IKN ACCOMPANIES THE PROPERTY INDUSTRY Rosiana Prihandayani, Intan; Maya Kumala Sari, Herlinda; Prapanca, Detak
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

The property sector plays an important role in a country's economy and is an indicator of economic growth. The development of the Indonesian Capital City (IKN) in East Kalimantan is estimated to have a significant impact on the stock prices of the property companies involved. This study aims to analyze the effect of profitability, liquidity, and leverage on the stock prices of the property sector before and after the announcement of the IKN project. The research method used is an event study with a quantitative approach, using data from property companies listed on the Indonesia Stock Exchange (IDX). The results of the analysis show that liquidity and leverage have a significant effect on stock prices, while profitability does not have a significant effect. In addition, there was a change in investor investment strategies after the announcement of the IKN development, where leverage began to become a major consideration in assessing property sector stocks. This study provides insight for investors and stakeholders into the financial factors that influence stock prices in the context of large infrastructure projects.
Co-Authors Detak Prapanca Eny Maryanti Rosiana Prihandayani, Intan Sarwenda Biduri