Maria Rosa Kumala Dewi - Academia.edu (original) (raw)
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Papers by Maria Rosa Kumala Dewi
Repository STIE YKPN, 2022
Companies in carrying out their operations certainly have an impact on the environment. Therefore... more Companies in carrying out their operations certainly have an impact on the environment. Therefore, companies must participate in protecting the environment. This study aims to examine environmental disclosure and environmental performance in mediating the effect of profitability on firm value. The companies used as samples in this study are mining companies and agricultural companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. Measurement of environmental disclosure uses a checklist based on the Global Reporting Initiative (GRI). Environmental performance measurement uses the rating of the Company Performance Rating Program in Environmental Management (PROPER). The data used in this study are secondary data obtained from the IDX's official website and the company's website. The data analysis method used in this study is the Partial Least Square (PLS) method using WarpPLS 8.0.
The test results show that profitability has a positive effect on environmental disclosure, environmental performance, and firm value. In addition, environmental disclosure and environmental performance cannot mediate the effect of profitability on firm value.
Companies in carrying out their operations certainly have an impact on the environment. Therefore... more Companies in carrying out their operations certainly have an impact on the environment. Therefore, companies must participate in protecting the environment. This study aims to examine environmental disclosure and environmental performance in mediating the effect of profitability on firm value. The companies used as samples in this study are mining companies and agricultural companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. Measurement of environmental disclosure uses a checklist based on the Global Reporting Initiative (GRI). Environmental performance measurement uses the rating of the Company Performance Rating Program in Environmental Management (PROPER). The data used in this study are secondary data obtained from the IDX's official website and the company's website. The data analysis method used in this study is the Partial Least Square (PLS) method using WarpPLS 8.0. The test results show that profitability has a positive effect on environmental disclosure, environmental performance, and firm value. In addition, environmental disclosure and environmental performance cannot mediate the effect of profitability on firm value.
Akuntansi Dewantara, 2022
We are currently entering the era of the industrial revolution 4.0 which is closely related to te... more We are currently entering the era of the industrial revolution 4.0 which is closely related to technology. Of course, this also requires companies to focus on knowledge. One of the things related to knowledge is intellectual capital. This study aims to examine the effect of leverage, profitability, and firm size on intellectual capital performance. The population used service companies listed on the Indonesia Stock Exchange for the period 2016-2019. The data used from the annual report of service companies obtained through www.idxx.co.id and also from the company's website. Intellectual capital performance calculation uses the VAIC TM formula developed by Pulic (2000). The result showed that leverage had no effect on intellectual capital performance. Two other variables, namely profitability and firm size affect the performance of intellectual capital.
Repository STIE YKPN, 2022
Companies in carrying out their operations certainly have an impact on the environment. Therefore... more Companies in carrying out their operations certainly have an impact on the environment. Therefore, companies must participate in protecting the environment. This study aims to examine environmental disclosure and environmental performance in mediating the effect of profitability on firm value. The companies used as samples in this study are mining companies and agricultural companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. Measurement of environmental disclosure uses a checklist based on the Global Reporting Initiative (GRI). Environmental performance measurement uses the rating of the Company Performance Rating Program in Environmental Management (PROPER). The data used in this study are secondary data obtained from the IDX's official website and the company's website. The data analysis method used in this study is the Partial Least Square (PLS) method using WarpPLS 8.0.
The test results show that profitability has a positive effect on environmental disclosure, environmental performance, and firm value. In addition, environmental disclosure and environmental performance cannot mediate the effect of profitability on firm value.
Companies in carrying out their operations certainly have an impact on the environment. Therefore... more Companies in carrying out their operations certainly have an impact on the environment. Therefore, companies must participate in protecting the environment. This study aims to examine environmental disclosure and environmental performance in mediating the effect of profitability on firm value. The companies used as samples in this study are mining companies and agricultural companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. Measurement of environmental disclosure uses a checklist based on the Global Reporting Initiative (GRI). Environmental performance measurement uses the rating of the Company Performance Rating Program in Environmental Management (PROPER). The data used in this study are secondary data obtained from the IDX's official website and the company's website. The data analysis method used in this study is the Partial Least Square (PLS) method using WarpPLS 8.0. The test results show that profitability has a positive effect on environmental disclosure, environmental performance, and firm value. In addition, environmental disclosure and environmental performance cannot mediate the effect of profitability on firm value.
Akuntansi Dewantara, 2022
We are currently entering the era of the industrial revolution 4.0 which is closely related to te... more We are currently entering the era of the industrial revolution 4.0 which is closely related to technology. Of course, this also requires companies to focus on knowledge. One of the things related to knowledge is intellectual capital. This study aims to examine the effect of leverage, profitability, and firm size on intellectual capital performance. The population used service companies listed on the Indonesia Stock Exchange for the period 2016-2019. The data used from the annual report of service companies obtained through www.idxx.co.id and also from the company's website. Intellectual capital performance calculation uses the VAIC TM formula developed by Pulic (2000). The result showed that leverage had no effect on intellectual capital performance. Two other variables, namely profitability and firm size affect the performance of intellectual capital.