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Khomsiyah Khomsiyah
Universitas Trisakti, Jakarta Barat, Indonesia
Economics, Econometrics & Finance

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The Effect of Disclosing Sustainability Reports with the Global Reporting Initiative (GRI) G4 and Green Accounting on the Value of Mining Companies on the IDX in 2020-2023 Susilowati Syakur; Khomsiyah Khomsiyah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5651

Abstract

This study aims to investigate the impact that the publication of sustainability reports through the Global Reporting Initiative G4 and green accounting have on the market value of mining firms listed on the Indonesia Stock Exchange (BEI). This study takes a quantitative approach to its investigation. During the year of 2020-2023, the population is comprised of 47 mining businesses that are listed on the Baltic Exchange. The sample includes 26 mining companies. The dependent variable in this study is Market Value, while the independent variables are Sustainability Report Disclosure and Green Accounting. The research utilizes secondary data from annual reports spanning from 2020 to 2023. The analytical technique employed is multiple linear regression. The conclusions drawn from this research are: 1) Sustainability Report Disclosure has a significant and positive impact on Market Value, and 2) Green Accounting has a significant and positive impact on Market Value. Recommendations based on the findings are: 1) Future research should include a broader range of company sectors to avoid limitations to only sanctioned and non-sanctioned companies, and 2) Future studies could employ alternative analytical methods to obtain differing research outcomes.
DO FAMILY OWNERSHIP AND GROWTH OPPORTUNITY AFFECT FIRM VALUE? Nurul Sulistiyani; Khomsiyah Khomsiyah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9452

Abstract

This study investigates the effect of family ownership and growth opportunity on firm value, with female directors serving as a moderating variable. The research is motivated by the increasing dominance of family-controlled firms in emerging markets and the growing attention to gender diversity in corporate governance. The sample consists of consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) over the period 2022–2024. Data are analyzed using Moderated Regression Analysis (MRA) to examine both direct and moderating relationships among the variables. The results indicate that family ownership has a positive influence on firm value, suggesting that concentrated ownership may enhance monitoring effectiveness and long-term strategic orientation. Growth opportunity is also found to positively affect firm value, reflecting the market’s favorable response to firms with strong future growth prospects. Furthermore, the presence of female directors strengthens the relationship between family ownership and firm value, as well as between growth opportunity and firm value. This finding highlights the role of female directors in improving board effectiveness, decision-making quality, and governance transparency. Overall, this study provides empirical evidence that gender diversity on corporate boards contributes to higher firm value, particularly in family-owned firms. The findings imply that integrating female directors into board structures can enhance the positive impact of ownership structure and growth potential on firm performance, offering valuable insights for investors, policymakers, and corporate managers in Indonesia.
Co-Authors Nurul Sulistiyani Susilowati Syakur