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PENGARUH GREEN ACCOUNTING DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur yang Terdaftar Indeks Saham Syariah Indonesia Tahun 2019-2024)
No full textABSTRAK
Nilai perusahaan adalah suatu keadaan yang telah dicapai
perusahaan atas pencapaiannya sebagai gambaran kepercayaan
masyarakat luas terhadap perusahaan. Berdasarkan data Otoritas Jasa
Keuangan yang dilansir dalam investasi.kontan.co.id tanggal 03 April
2020 menunjukkan terjadi fenomena penurunan rata-rata nilai
transaksi harian saham di Bursa Efek Indonesia. Sepanjang tahun
2020 rata-rata nilai transaksi harian saham di BEI hanya sebesar Rp
6,96 triliun, dengan menurunnya saham tentu akan berpengaruh
terhadap penurunan nilai perusahaan.
Penelitian ini bertujuan untuk menganalisis pengaruh Green
Accounting dan Environmental Performance terhadap nilai
perusahaan, serta menguji peran kinerja keuangan dalam memoderasi
hubungan tersebut. Populasi penelitian adalah perusahaan manufaktur
yang terdaftar dalam Indeks Saham Syariah Indonesia (ISSI) selama
periode 2019–2024. Teknik pengambilan sampel menggunakan
metode purposive sampling, sehingga diperoleh sebanyak 58
perusahaan dengan periode pengamatan selama enam tahun,
menghasilkan total 348 data observasi. Metode analisis yang
digunakan adalah regresi linear berganda dan Moderated Regression
Analysis (MRA).
Hasil penelitian menunjukkan bahwa Green Accounting
berpengaruh signifikan terhadap nilai perusahaan, dengan nilai
signifikansi sebesar 0,003 (< 0,05). Sementara itu, Environmental
Performance tidak berpengaruh signifikan terhadap nilai perusahaan,
dengan nilai signifikansi sebesar 0,331 (> 0,05). Pengujian variabel
moderasi menunjukkan bahwa kinerja keuangan mampu memoderasi
hubungan antara Green Accounting dan nilai perusahaan, dengan nilai
signifikansi interaksi sebesar 0,021 (< 0,05) dan arah koefisien
negatif, yang mengindikasikan bahwa kinerja keuangan memperlemah
pengaruh Green Accounting terhadap nilai perusahaan. Namun,
kinerja keuangan tidak mampu memoderasi hubungan antara
Environmental Performance dan nilai perusahaan, yang ditunjukkan
oleh nilai signifikansi interaksi sebesar 0,508 (> 0,05). ABSTRACT
Firm value reflects the level of public and investor confidence
in a company’s performance and achievements. Based on data from
the Financial Services Authority (Otoritas Jasa Keuangan) reported
by investasi.kontan.co.id on April 3, 2020, there is a decline in the
average daily stock trading value on the Indonesia Stock Exchange.
Throughout 2020, the average daily stock transaction value amounted
to only IDR 6.96 trillion, and this decline in stock trading activity is
expected to have an impact on the decrease in firm value.
This study aims to analyze the effect of Green Accounting and
Environmental Performance on firm value, as well as to examine the
role of financial performance in moderating these relationships. The
population of this study consists of manufacturing companies listed in
the Indonesia Sharia Stock Index (ISSI) during the 2019–2024 period.
The sampling technique used is purposive sampling, resulting in 58
companies observed over six years, yielding a total of 348
observations. The data ere analyzed using multiple linear regression
and Moderated Regression Analysis (MRA).
The results indicate that Green Accounting has a significant
effect on firm value, with a significance value of 0.003 (< 0.05).
Meanwhile, Environmental Performance does not have a significant
effect on firm value, with a significance value of 0.331 (> 0.05). The
moderating test results show that financial performance is able to
moderate the relationship between Green Accounting and firm value,
with an interaction significance value of 0.021 (< 0.05) and a
negative coefficient direction, indicating that financial performance
weakens the effect of Green Accounting on firm value. However,
financial performance does not moderate the relationship between
Environmental Performance and firm value, as indicated by an
interaction significance value of 0.508 (> 0.05)
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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