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All Journal JURNAL PENDIDIKAN TAMBUSAI Journal of Applied Accounting and Sustainable Finance
Pratama, Ahmad Zakia Garda
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Sistem Pengendalian Manajemen dan Sistem Informasi Akuntansi terhadap Kinerja Organisasi dengan Motivasi Kerja Sebagai Variabel Moderasi Pratama, Ahmad Zakia Garda; Bastian, Elvin
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Sistem Pengendalian Manajemen dan Sistem Informasi Akuntansi terhadap Kinerja Organisasi dengan Motivasi Kerja sebagai Variabel Moderasi. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang berada di Provinsi Banten. Responden penelitian ini adalah karyawan yang terlibat dalam aktivitas manajerial, dengan jumlah responden sebanyak 54 responden. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data primer diperoleh melalui penyebaran kuesioner. Metode analisis data yang digunakan adalah Structural Equation Modelling (SEM) berbasis Partial Least Square (PLS) dengan menggunakan software SmartPLS versi 4 Hasil penelitian menunjukkan bahwa: (1) Sistem Pengendalian Manajemen berpengaruh positif terhadap Kinerja Organisasi; (2) Sistem Informasi Akuntansi berpengaruh positif terhadap Kinerja Organisasi; (3) Motivasi Kerja memoderasi pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Organisasi; dan (4) Motivasi Kerja memoderasi pengaruh Sistem Informasi Akuntansi terhadap Kinerja Organisasi.
Determinants of Firm Value: Evidence from Carbon Emission Disclosure, Green Innovation, and Cash Holding Isfani, Mutiara Ilmiana Nur; Pratama, Ahmad Zakia Garda
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 3 (2025): December 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i3.126

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of carbon Emission Disclosure, Green Innovation, and Cash Holding on Firm Value. Design/methodology/approach – This study uses quantitative research. The sample in this study consist of 40 companies in the transportation and logistics, and infrastructure sectors listed on Indonesian Stock Exchange from 2021-2024. The analysis technique used to the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study found carbon emission disclosure had a negative and statictically insignificant effect on firm value, while green innovation had a negative and statistically significant effect on firm value, and cash holding had a positive and statistically significant effect on firm value. Research limitations/implications – This study discusses firm value and other such as carbon emission disclosure, green innovation, and cash holding focusing on transportation and logistics, and infrastructure sectros.
Co-Authors Bastian, Elvin Isfani, Mutiara Ilmiana Nur