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Published by Universitas Cenderawasih
ISSN : 19784848     EISSN : 26216787     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Keuangan Daerah (JAKD) merupakan jurnal peer review (peer-reviewed journal) yang dipublikasi oleh Universitas Cenderawasih, Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi. JAKD merupakan forum informasi dan komunikasi penelitian akuntansi antara komunitas akademisi dan peneliti dengan praktisi akuntansi baik nasional maupun internasional. Terbit dua kali dalam setahun (Mei dan November), JAKD mempublikasikan artikel dalam bidang (namun tidak terbatas pada) akuntansi sektor publik, akuntansi manajemen, auditing, keuangan, dan sistem informasi. Bidang keuangan daerah dalam JAKD dititikberatkan pada praktik akuntansi dan pelaporan keuangan daerah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 192 Documents
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Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Nelly Puspita K. Panjaitan; Meinarni Asnawi; Pascalina Van Sweet Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5614

Abstract

The purpose of this study was to analyze and test the effect of sustainability reporting on firm value and profitability as a moderating variable in the influence of sustainability reporting on firm value. Sustainability Reporting is proxied by SRDI (Sustainability Report Disclosure Index), Firm Value is proxied by PBV (Price to Book Value), and Profitability is proxied by ROA (Return on Assets). The population in this study is 246 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The sample in this study is 16 manufacturing companies. The sample selection method uses a purposive sampling method. The analysis model used is a simple linear regression model and moderated regression analysis. Data processing is done using the Eviews 12 application. The results of hypothesis 1 in this study show that sustainability reporting does not have a significant effect on company value, then the results of hypothesis 2 show that profitability is able to significantly moderate the relationship between sustainability reporting and company value.
Peran Manajerial Dalam Pengelolaan Biaya Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Dimoderasi Good Corporate Governance Admi Hardianti; Adolf Z. D Siahay; Ulfah Rizky Muslimin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5615

Abstract

This study aims to analyze the Managerial Role in Cost Management and Environmental Performance on Financial Performance, moderated by Good Corporate Governance. This study utilizes data from manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) in 2021-2024. This study uses a quantitative approach using secondary data. The sample selection uses purposive sampling. The number of companies used is 11 companies for 4 consecutive years, resulting in 44 samples. The analytical tool used in this study is Eviews 12 software. The results of this study indicate that Environmental Performance has a significant positive impact on Financial Performance, while Environmental Costs have no significant impact. Good Corporate Governance cannot moderate the effect of Environmental Performance and Environmental Costs on Financial Performance. This study emphasizes the importance of environmental management that goes beyond compliance, to increase the legitimacy and attractiveness of companies in the eyes of investors. This study provides insights for companies and stakeholders regarding the importance of sustainability.

Page 20 of 20 | Total Record : 192

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