Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal International Journal of Trends in Accounting Research International Journal of Trends in Accounting Research
Basyiruddin Noor
STIE Swadaya Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence of Firm Size, Corporate Governance, Green Accounting Disclosure on Sustainability Report Disclosure and Financial Performance and Its Impact on Value Company Karsam Karsam; Jenny Sasmita; Norlaile Salleh Hudin; Bambang Hengky Rainanto; Solihin Solihin; Basyiruddin Noor
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The importance of the company to maintain the continuity of its business in the future becomes a very crucial issue at this time, the Company must pay attention to the planet, people and profit. The purpose of this study was to determine the effect of Company Size, Corporate Governance Disclosure of Sustainability Report and Financial Performance as well as its impact on the Company's Corporate Values in Mining Companies listed on the Indonesia Stock Exchange. Samples are determined based on purposive sampling technique, with a total sample of 15 companies. The study used secondary data obtained from the Indonesia Stock Exchange website in the form of financial statements from 2011-2021. The hypothesis in this study using path analysis with smart pls. The results show that Company Size and Corporate Governance influence the green accounting disclosure and sustainability report disclosure, then sustainability report disclosure influences Financial Performance and has an impact on the Company's Value in Mining Companies listed on the Indonesia Stock Exchange during 2011-2021. This means that the frequent meetings of the board of directors and the audit committee as indicators of Corporate Governance will produce effective decision making in disclosure of sustainability reports and Financial Performance as measured by profitability will provide management motivation in reporting important information for the company's sustainability to increase the company's value.
The Influence of Firm Size, Corporate Governance, Green Accounting Disclosure on Sustainability Report Disclosure and Financial Performance and Its Impact on Value Company Karsam Karsam; Jenny Sasmita; Norlaile Salleh Hudin; Bambang Hengky Rainanto; Solihin Solihin; Basyiruddin Noor
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.309 KB)

Abstract

The importance of the company to maintain the continuity of its business in the future becomes a very crucial issue at this time, the Company must pay attention to the planet, people and profit. The purpose of this study was to determine the effect of Company Size, Corporate Governance Disclosure of Sustainability Report and Financial Performance as well as its impact on the Company's Corporate Values in Mining Companies listed on the Indonesia Stock Exchange. Samples are determined based on purposive sampling technique, with a total sample of 15 companies. The study used secondary data obtained from the Indonesia Stock Exchange website in the form of financial statements from 2011-2021. The hypothesis in this study using path analysis with smart pls. The results show that Company Size and Corporate Governance influence the green accounting disclosure and sustainability report disclosure, then sustainability report disclosure influences Financial Performance and has an impact on the Company's Value in Mining Companies listed on the Indonesia Stock Exchange during 2011-2021. This means that the frequent meetings of the board of directors and the audit committee as indicators of Corporate Governance will produce effective decision making in disclosure of sustainability reports and Financial Performance as measured by profitability will provide management motivation in reporting important information for the company's sustainability to increase the company's value.
Co-Authors Bambang Hengky Rainanto Jenny Sasmita Karsam Karsam Norlaile Salleh Hudin Solihin Solihin