Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Journal Research of Social Science, Economics, and Management Journal of Ekonomics, Finance, and Management Studies
Riza Reni Yenti
Universitas Andalas
Religion Economics, Econometrics & Finance Environmental Science

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Intellectual Capital Disclosure, Company Size, and Capital Structure on Financial Sustainability with Company Performance as a Mediating Variable M. Syukrihady Irsyad; Riza Reni Yenti
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.830

Abstract

The rapidly growing technology sector in Indonesia faces significant challenges in maintaining financial sustainability amid dynamic market conditions and intense competition. This study addresses the problem of understanding how intellectual capital disclosure, company size, and capital structure influence financial sustainability, particularly examining the mediating role of company performance. The research aims to provide empirical evidence on these relationships using data from 13 technology companies listed on the Indonesia Stock Exchange during 2018–2023. Employing a quantitative approach, path analysis and the Sobel test were used to analyze 68 observations, assessing both direct and indirect effects. Results show that intellectual capital disclosure directly affects financial sustainability but does not significantly influence company performance as a mediator. Conversely, company size and capital structure have both direct and partial indirect effects on financial sustainability mediated by company performance. Fixed asset growth was used as a control variable but showed no significant effect. The findings support signaling and agency theories, emphasizing the importance of managing intellectual assets, firm scale, and capital policies to foster sustainability. These insights offer practical implications for managers and policymakers in Indonesia’s technology sector, highlighting strategies to enhance financial stability and growth in a competitive global environment. Future studies should explore qualitative variables such as leadership, organizational culture, and conduct longitudinal research to capture evolving dynamics.
The Effect of Green Accounting Implementation on Environmental Performance Moderated by Material Flow Cost Accounting Aisyah Mahmud; Riza Reni Yenti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6958

Abstract

Environmental sustainability has become increasingly critical due to global challenges such as climate change, pollution, deforestation, and biodiversity loss. These issues underscore the importance of managing natural resources efficiently to meet human needs while minimizing environmental impact. This study explores the role of Green Accounting and Material Flow Cost Accounting (MFCA) in improving environmental performance, emphasizing their potential to contribute to both sustainability and financial performance. Green Accounting integrates environmental concerns into business strategies, while MFCA focuses on cost-efficient production and waste reduction. The study analyzes secondary data from companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023, using Partial Least Squares (PLS) for data analysis. Findings indicate that Green Accounting significantly enhances environmental performance by promoting resource optimization and waste reduction, which also contributes to financial performance, as reflected in the PROPER program. However, while MFCA supports environmental performance, it does not directly influence the relationship between Green Accounting and environmental outcomes, indicating that the two frameworks, though complementary, serve different purposes. Green Accounting aligns with broader sustainability goals, while MFCA optimizes operational efficiency at the technical level. Together, these approaches provide companies with the tools to balance environmental sustainability and business profitability, ultimately supporting long-term sustainability objectives.
Co-Authors Aisyah Mahmud M. Syukrihady Irsyad