Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Jurnal Akuntansi Jurnal Manajemen
Christina Juliana
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
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How Sustainability Reporting Strengthens the Profitability – Firm Value Link in Coal Mining Companies Christina Juliana; Venantius Valentino Sembiring
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2590

Abstract

This study investigates whether sustainability reporting can moderate the effect of profitability on firm value. Using a quantitative approach, it examines profitability as the independent variable, firm value as the dependent variable, and sustainability reporting as the moderating variable. The research analyses time series and cross-sectional data for 12 coal mining companies listed on the Indonesia Stock Exchange between 2020 and 2022. The findings reveal that profitability negatively impacts firm value. However, sustainability reporting moderates this relationship, enhancing firm value. This study builds on previous research by demonstrating the importance of sustainability reporting as a non-financial tool in boosting firm value. Focusing on coal mining companies with published financial and sustainability reports during 2020 to 2022, the analysis targets the specific impact of sustainability reporting within this industry.
From Entrepreneurship to Performance: A Capability Chain Perspective in Culinary SMEs Devi Angrahini Anni Lembana; Christina Juliana; Herlin Hidayat
Jurnal Manajemen Vol. 30 No. 1 (2026): February 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v30i1.3717

Abstract

This study investigates the determinants of business performance in the culinary SME sector by developing an integrated capability chain model. The research addresses the challenge of enhancing performance through the interplay of entrepreneurship, human resource quality, networking capability, and management accounting systems, while evaluating sustainability reporting as a potential moderator. Utilizing a quantitative approach, data were gathered from 94 culinary SMEs in the Greater Jakarta area via convenience sampling and analyzed using Partial Least Squares (PLS). Findings reveal a significant sequential pathway where entrepreneurship bolsters HR quality, subsequently driving networking capability and the adoption of management accounting systems to enhance performance. Conversely, sustainability reporting directly impacts performance but not able to moderates the accounting-performance link, suggesting that internal capability development, rather than formal reporting, remains the primary driver of SME success.
Co-Authors Devi Angrahini Anni Lembana Herlin Hidayat Venantius Valentino Sembiring