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All Journal Veteran Economics, Management & Accounting Review Jurnal Dinamika Akuntansi
Luthfi Darmawan
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Carbon Emission Disclosure, Carbon Performance, and Firm Value: Exploring Intellectual Capital’s Role Luthfi Darmawan; Amrie Firmansyah
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.19480

Abstract

Purposes: This study investigates the impact of carbon emission disclosure and carbon performance on firm value, with intellectual capital as a moderating variable. The research addresses the increasing importance of sustainability disclosures and their effect on corporate valuation, particularly in the mining sector, which significantly contributes to global carbon emissions. Methods: This research employs a quantitative method by examining data from 63 mining companies listed on the Indonesia Stock Exchange (IDX) for 2020–2023. Through purposive sampling, 34 companies were selected, resulting in 94 observations. The data were analyzed using unbalanced panel data regression with the help of STATA software. Findings: The results show that carbon emission disclosure negatively impacts firm value, while carbon performance positively influences firm value. However, intellectual capital does not moderate the relationship between carbon emission disclosure, carbon performance, and firm value. Novelty: This research highlights the limited role of intellectual capital in enhancing the effects of sustainability practices on firm value, providing new insights into its integration within corporate strategies. It emphasizes the need for companies and policymakers to optimize intellectual capital utilization in sustainability practices to improve corporate value. Future studies could explore other industries or incorporate additional moderating variables for a more comprehensive analysis.
Peran Informasi Akuntansi dalam Pengambilan Keputusan Manajemen Denta Amelia; Syakila Amalia Lihawa; Muahmmad Ridwan; Alvin Franata; Muhammad Zidan Rosyid; Luthfi Darmawan; Fadhil Alfarisi; Lidya Primta Surbakti
Veteran Economics, Management, & Accounting Review Vol 3 No 2 (2025)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v3i2.10072

Abstract

Accounting information plays an important role in supporting managerial decision-making. This research highlights how accounting information helps management make strategic, tactical, and operational decisions. Accounting information not only plays a role in performance evaluation and strategic planning but also in risk management and strengthening organizational transparency. Through literature analysis, this study identifies factors that affect the effective use of accounting information, including information quality, user competence, technology support, and regulation. The results show that optimizing the utilization of accounting information not only improves operational efficiency but also strengthens the competitiveness of organizations in an increasingly competitive market. This study provides important insights into the challenges and opportunities in the application of accounting information for better decision-making. Keywords: accounting information; decision making; financial statements; management accounting     Abstrak Informasi akuntansi memegang peranan penting dalam mendukung pengambilan keputusan manajerial. Penelitian ini menyoroti bagaimana informasi akuntansi untuk membantu manajemen membuat keputusan yang strategis, taktis, maupun operasional. Informasi akuntansi tidak hanya berperan dalam evaluasi kinerja dan perencanaan strategis, tetapi juga dalam pengelolaan risiko dan penguatan transparansi organisasi. Melalui analisis literatur, penelitian ini mengidentifikasi faktor-faktor yang mempengaruhi efektivitas penggunaan informasi akuntansi, termasuk kualitas informasi, kompetensi pengguna, dukungan teknologi, dan regulasi. Hasil penelitian menunjukkan bahwa optimalisasi pemanfaatan informasi akuntansi tidak hanya meningkatkan efisiensi operasional tetapi juga memperkuat daya saing organisasi di pasar yang semakin kompetitif. Studi ini memberikan wawasan penting mengenai tantangan dan peluang dalam penerapan informasi akuntansi untuk pengambilan keputusan yang lebih baik.  Kata Kunci: akuntansi manajemen; informasi akuntansi; pengambilan keputusan; laporan keuangan
Co-Authors Alvin Franata Amrie Firmansyah Denta Amelia Fadhil Alfarisi Lidya Primta Surbakti Muahmmad Ridwan Muhammad Zidan Rosyid Syakila Amalia Lihawa