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All Journal Journal Corner of Education, Linguistics, and Literature
Djajuli, Mohamad
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Humanities Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of Sustainability Report Disclosure on Stock Prices: An Educational Review Maulidya, Putri; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.561

Abstract

This study aimed to examine the effect of sustainability performance disclosure on stock prices in mining sector companies listed on the Indonesia Stock Exchange. The disclosure is assessed through three dimensions: economic, social, and environmental performance, based on the Global Reporting Initiative (GRI) standards. Using multiple linear regression analysis with secondary data from sustainability reports and stock price data, the study evaluates both partial and simultaneous effects of the independent variables. The results show that environmental performance disclosure has a significant negative influence on stock prices, social performance has a weak and marginally significant effect, while economic performance disclosure has no significant impact. However, the overall model is statistically significant, indicating that the combined disclosure of the three dimensions has a strong influence on stock price movements. The coefficient of determination (R²) indicates that 95.85% of stock price variation is explained by the model, highlighting a high explanatory power. From an educational review perspective, the findings emphasize the importance of integrating sustainability reporting into business and financial education curricula. By understanding how environmental, social, and economic disclosures affect investor perceptions and market behavior, students, policymakers, and corporate stakeholders can gain deeper insights into the practical relevance of sustainability in capital markets. This educational lens highlights the need for future leaders to balance short-term financial performance with long-term sustainability goals. The study therefore recommends that companies enhance the quality and transparency of sustainability reporting, especially in environmental aspects, to better align with long-term investor expectations and strategic corporate value creation.
An Evidence-Based Learning Perspective on the Relationship Between Profitability, EVA, and MVA with Stock Returns in Indonesia’s Mining Sector Yulia, Amanda; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.562

Abstract

This study aimed to examine the effect of Profitability, Economic Value Added (EVA), and Market Value Added (MVA) on stock returns in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The data used is secondary data from the financial reports of companies in the mining sector listed on the IDX. The research sample consists of 38 companies with a study period of 4 years, resulting in 152 firm-year observations. The sample was selected using purposive sampling, with data obtained through the official IDX website. Panel data regression analysis and hypothesis testing were conducted using EViews 12SV software.The results show that profitability has a significant positive effect on the stock returns of mining sector companies. EVA has a negative but insignificant effect on stock returns, while MVA has a significant positive effect on stock returns. Simultaneously, profitability, EVA, and MVA have a significant positive influence on stock returns in the mining sector. This empirical evidence not only contributes to the literature on value-based performance measures but also provides a strong foundation for evidence-based learning in higher education. By linking valuation metrics with real-world stock performance, the study supports the teaching of corporate finance, capital markets, and financial literacy in an Indonesian context.
Leverage, Firm Size, and Environmental Performance as Determinants of Carbon Emission Disclosure: An Educational Perspective of Energy and Industrial Sector Firms Listed on the Indonesia Stock Exchange Alamanda, Kartika Inayah; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.563

Abstract

This study examined the influence of leverage, firm size, and environmental performance on carbon emission disclosure among energy and industrial sector firms listed on the Indonesia Stock Exchange during the 2021–2024 period. The analysis reveals that leverage and firm size do not have a significant impact on disclosure, indicating that debt levels and organizational scale are not central determinants of environmental transparency. Conversely, environmental performance—measure through the PROPER rating—exerts a positive and significant influence, suggesting that firms with stronger environmental achievements demonstrate greater commitment to disclosing carbon-related information. Framed within an educational perspective, these findings highlight the critical role of environmental accountability in shaping organizational learning, stakeholder awareness, and the dissemination of sustainability values. The results contribute to both academic and practical knowledge by emphasizing that environmental responsibility, rather than financial or structural attributes, is a more effective driver of carbon disclosure. This reinforces the importance of integrating sustainability and disclosure practices into corporate training, higher education curricula, and professional development initiatives to cultivate long-term awareness and accountability.
The Effect of Financial Performance, Environmental Performance, and Carbon Emission Disclosure on Firm Value: A Cognitive Learning Preferences Perspective Sari, Intan; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examined the effect of financial performance, environmental performance, and carbon emission disclosure on firm value. The research population consists of energy and basic materials sector companies listed on the Indonesian Stock Exchange (IDX) during the period 2021–2023, with a final sample of 33 companies. Data were obtained from financial reports, sustainability reports accessed via IDX and company websites, as well as PROPER KLHK documentation. The study employs a quantitative approach with panel data regression analysis. The findings reveal that financial performance has a significant positive effect on firm value, whereas environmental performance and carbon emission disclosure do not demonstrate significant effects. Beyond its empirical contribution, this study also offers implications for business education, particularly in aligning sustainability and financial analysis with cognitive learning preferences. By integrating these findings into diverse instructional modalities, educators can foster a deeper understanding of the interplay between financial performance, environmental responsibility, and corporate value among future professionals.
Co-Authors Alamanda, Kartika Inayah Azis, Mohammad Taufik Intan Sari Maulidya, Putri Yulia, Amanda