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Tantina Haryati
Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya, Indonesia
Economics, Econometrics & Finance

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A Bima Akmal Fatkhurrozi; Tantina Haryati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6028

Abstract

This study investigates the impact of green accounting implementation, carbon emission disclosure, and sustainability report disclosure on firm value among energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research is grounded in stakeholder, legitimacy, and agency theories, which suggest that companies practicing transparency in environmental and sustainability reporting can positively influence their perceived value. Using quantitative methods and Partial Least Squares (PLS) analysis, this study examines how these disclosures contribute to a firm's market value as perceived by investors, especially in a sector significantly contributing to carbon emissions in Indonesia. The findings reveal that while green accounting practices and sustainability report disclosures positively affect firm value by enhancing transparency and credibility, carbon emission disclosures show inconsistent results in influencing firm value.
The Effect of ESG, Human Capital, and Green Innovation Disclosure on Financial Performance Yeny Widya Tuti; Tantina Haryati; Nanda Wahyu Indah Kirana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6310

Abstract

Financial performance is a crucial element for a company's sustainability because it determines its ability to make a profit. However, companies that are members of the SRI-KEHATI index experienced fluctuations in performance based on ROA during 2019–2023. This study focuses on companies in the SRI-KEHATI index listed on the IDX during the period, to empirically examine the influence of ESG, human capital, green process innovation, and green product innovation on financial performance. The analysis used secondary data from financial, annual, and sustainability reports as many as 125 observations were obtained through purposive sampling. This study uses a quantitative approach and SEM-PLS analysis techniques, which results in findings that ESG, human capital, and green process innovation have a positive and significant impact on financial performance, while green product innovation has a non-significant negative influence.
Co-Authors Bima Akmal Fatkhurrozi Nanda Wahyu Indah Kirana Yeny Widya Tuti