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Can The Sustainable Growth Rate (SGR) Moderate the Impact of ESG Risk Rating and Capital Structure on Firm Value? Hasanah, Zahrotul; Rahmawati, Mia Ika
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6131

Abstract

This research aims to find out the effect of Environmental, Social and Governance (ESG) risk rating and capital structure on the firm value which is moderated by Sustainable Growth rate (SGR). The research applies quantitatively. Furthermore, the data were secondary and in a form of annual reports and financial reports company listed on the ESG Leaders (IDXESGL) The Indonesia Stock Exchange from 2021 until 2023, it was taken from www.idx.co.id and GIBEI STIESIA, also ESG data of Risk Rating. Moreover, the data collection technique used saturated sampling with 90 data samples observed. This hypothesis testing uses multiple linear regression analysis using Moderated Regression Analysis (MRA). The result shows that ESG which is a proxy with risk rating has a negative and significant effect on the firm value. Capital structure which is a proxy with DER has a negative and significant effect on the firm value. Additionally, ESG risk rating which is moderated by sustainable growth rate has a negative and significant effect on the firm value. However, capital structure which is moderated by sustainable growth rate has a negative and insignificant effect on the firm value.
ANALISIS MODEL PEMBELAJARAN PBL TERHADAP KEMAMPUAN KOLABORASI SISWA PADA PEMBELAJARAN IPAS KELAS IV Hasanah, Zahrotul; Destiani, Nisrina; Aprilia, Riska; Suwarma, Dina Mayadiana
Indonesian Journal of Elementary Education (IJOEE) Vol 7, No 1 (2025): Indonesian Journal Of Elementary Education (IJOEE)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/ijoee.v7i1.12951

Abstract

Penelitian terkait implementasi model Problem Based Learning untuk meningkatkan kemampuan kolaborasi siswa telah banyak dilakukan. Penelitian-penelitian tersebut perlu diidentifikasi, dianalisis perkembangannya, dan ditarik kesimpulan secara umum sehingga dapat dimanfaatkan sebagai saran bagi kemajuan peneliti dan praktisi di pendidikan. Penelitian ini bertujuan untuk melihat tren penelitian dan mengidentifikasi dan mengklasifikasikan seluruh hasil penelitian yang berkaitan dengan penerapan model Problem Based Learning untuk meningkatkan kemampuan kolaborasi siswa di Indonesia pada tahun 2019-2024. Penenlitian ini menggunakan metode studi literatur. Terdapat 15 artikel terkait yang dianalisis dalam penelitian ini. Hasil studi literatur menunjukkan implementasi model pembelajaran Problem Based Learning terhadap kemampuan kolaborasi siswa paling banyak dilakukan pada tahun 2023 serta subjek penelitian terbanyak pada siswa SD. Secara umum model Problem Based Learning mampu memberikan dampak positif atau meningkatkan kemampuan kolaborasi siwa. Hasil penelitian ini dapat menjadi pertimbangan bagi para peneliti dalam melakukan penelitian dan bagi guru dalam melaksanakan pembelajaran di kelas.