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All Journal Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Kartika: Jurnal Studi Keislaman Atestasi : Jurnal Ilmiah Akuntansi
Agustinawati, Ni Putu
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Religion Economics, Econometrics & Finance Education Social Sciences

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Modal Intelektual Hijau terhadap Pengungkapan Emisi Karbon pada Perusahaan Manufaktur di Indonesia Yanida, Maria; Fitriasari, Pipin; Agustinawati, Ni Putu
Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Vol 10 No 4 (2025)
Publisher : Konsorsium Dosen Sekolah Tinggi Agama Islam (STAI) Al-Yasini Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55102/alyasini.v10i3.6825

Abstract

Abstract: Climate change is one of the most significant environmental challenges of the 21st century, raising the global urgency of reducing greenhouse gas emissions. In response, new environmental regulations have emerged to encourage transparency and accountability in environmental impact management, particularly in the corporate sector. In this context, attention to carbon emissions disclosure is increasing, especially as an indicator of a company's commitment to sustainability. This study aims to investigate the influence of green intellectual capital (GIC)—which includes green human capital, green structural capital, and green relational capital—on carbon emissions disclosure in annual reports or company sustainability reports. A quantitative approach is used using secondary data from companies listed on the stock exchange, as well as regression analysis to test the relationship between the dimensions of the GIC and the level of carbon emission disclosure. The results of the study are expected to enrich the literature on the role of green intellectual assets in improving sustainable environmental reporting practices. In addition, these findings could provide practical implications for company management in designing knowledge management strategies and external relationships that support sustainability. Thus, this study not only makes a theoretical contribution, but also serves as a reference for stakeholders in driving GIC integration as part of corporate sustainability strategies. Keywords: Green Intellectual Capital, Carbon Emissions
Determinasi Price to Book Value dan Volume Perdagangan terhadap Harga Saham: Studi pada Emiten IDX30 Fitriasari, Pipin; Yanida, Maria; Agustinawati, Ni Putu
Kartika: Jurnal Studi Keislaman Vol. 5 No. 3 (2025): Kartika: Jurnal Studi Keislaman (November)
Publisher : Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59240/kjsk.v5i3.374

Abstract

This study aims to analyze the determinants of stock prices by examining the influence of price to book value (PBV) and trading volume on companies listed in the IDX30 index. The research population includes all issuers consistently included in the IDX30 during the 2021–2023 period. Using a purposive sampling technique, 20 companies were selected, resulting in 60 observational data points. The data were analyzed using multiple linear regression accompanied by classical assumption tests to ensure the validity of the estimated model. The empirical results show that price to book value has a significant positive effect on stock prices, indicating that companies with higher PBV tend to exhibit stronger stock valuations. In addition, trading volume is also found to significantly influence stock prices, implying that increased liquidity and market activity contribute to higher investor demand and subsequent price appreciation. These findings highlight the relevance of fundamental valuation ratios and market activity indicators in explaining stock price movements within highly liquid and large-cap companies included in the IDX30 index.
Ekonomi Makro, Keputusan Investasi Dan Ukuran Perusahaan Pada Earning Management Agustinawati, Ni Putu; Edrick Purnama Putra; San Petro; Aprinansi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2303

Abstract

Tujuan penelitian untuk membuktikan pengaruh ekonomi makro, keputusan investasi dan ukuran perusahaan terhadap earning management pada perusahaan pertambangan periode 2021-2024. Penelitian menggunakan data sekunder berupa laporan keuangan dan analisis regresi berganda dengan sampel yaitu perusahaan pertambangan berjumlah 27 perusahaan. Metode pengambilan sampel menggunakan kriteria sesuai dengan tujuan penelitian. Hasil penelitian, menunjukkan ekonomi makro berpengaruh negatif dan tidak signifikan terhadap earning management. Ukuran perusahaan berpengaruh positif dan tidak signifikan terhadap earning management. Keputusan investasi berpengaruh positif dan signifikan terhadap earning management. Koefisien determinasi (R²) sebesar 0,064 atau 6,4% earning management dipengaruhi oleh ekonomi makro, keputusan investasi dan ukuran perusahaan, sementara sisanya 93,6% dipengaruhi variabel lain tidak diteliti
Co-Authors Aprinansi Edrick Purnama Putra Maria Yanida Pipin Fitriasari, Pipin San Petro