PurposeThe purpose of this paper is to investigate the mediating role of financial performance (FP) in modelling the relationship between green innovation (GI) and firm value (FV), using ASEAN countries as sample with panel analysis.Design/methodology/approachA panel data was collected from 374 publicly traded companies in six ASEAN countries, and was analysed using feasible general least squares (FGLS) to control heteroscedasticity and serial correlation.FindingsThe findings suggest that financial performance, namely return on assets (ROA) and return on equity (ROE), has a significant value in mediating the relationship between GI and FV. This illustrates that investors in the ASEAN region's capital market are more interested in the economic motivation for companies implementing GI. Other findings also provide evidence that ROA and ROE have positive and significant effects on FV. This indicates that the profitability resulting from a firm's ability to continuously innovate has a positive impact on the creation of value by manufacturing companies in the ASEAN region.Research limitations/implicationsThe number of observations is still relatively limited, from manufacturing companies listed on stock exchanges in the ASEAN countries. The total number of samples used in this study was 374 companies with 22.30% of the total population.Originality/valueThis study combines the different types of secondary data to provide panel evidence on the mediating effect of financial performance using ROA and ROE in the relationship between green innovation and firm value, using ASEAN countries as the sample.
Purpose This study aims to investigate the effect of corporate governance (CG) mechanisms (board size, independent commissioner and ownership concentration) on green innovation (GI) in publicly traded companies of Indonesia as an emerging market. Design/methodology/approach Archival data relating to CG and GI were collected for five years (2016–2020). A total of 640 observations were obtained and analyzed using a random effect model. Findings The results indicate that effective governance mechanisms can encourage GI implementation to promote company sustainability. Respectively, the board size, independent commissioner and ownership concentration positively and significantly affect GI. These results imply that the optimal board size will result in effective coordination and cooperation in making GI decisions. Likewise, the proportional independent commissioners in the board structure will serve an effective oversight function. And concentrated ownership can influence executives to prefer innovation policies, such as GI. Research limitations/implications First, only a few CG mechanisms were used in this investigation. Therefore, further research needs to consider other mechanisms such as the number of commissioners, internal and external commissioners. Second, this research focused solely on Indonesia as an emerging market. Future research can be expanded to include countries with other emerging market characteristics. Third, different GI measurements from this study should be considered in future studies. Practical implications Practically, the results of this study are expected to provide policy recommendations, including optimizing the CG mechanisms as a control tool to achieve organizational sustainability through GI according to stakeholder expectations. This can be achieved by optimizing the size of the board of directors. The low value of the board size coefficient implies that optimization of board size is needed to encourage GI. The company can gain directors’ competence, experience and skill to increase innovation performance. In addition, maximizing the role of independent commissioners in overseeing is required for continuous innovation activities. Finally, the control of large shareholders is also necessary to encourage the implementation of GI because they could influence management to make innovative decisions. Originality/value This study extends and contributes to the extant CG and GI literature. There is little evidence that reveals how CG mechanisms affect GI, particularly in emerging market settings. The findings offer some important evidence for improving CG in driving GI implementation.
Intrinsic Value dari Pelaporan Keanekaragaman Hayati. Penelitian ini berusaha untuk memahami model pengungkapan informasi keanekaragaman hayati oleh industri ekstraktif dan mengevaluasi kesesuaian dengan tujuan regulasi yang mendasarinya. Analisis isi berbasis konsep deep ecology digunakan sebagai metode pada laporan berkelanjutan PT ANTAM periode 2006-2017. Hasil penelitian menunjukkan bahwa pelaporan keanekaragaman hayati dapat dievaluasi dalam kategori sasaran, implementasi, dan evaluasi di mana informasi tentang implementasi menjadi fokus pelaporan. Prinsip-prinsip deep ecology sangat relevan bagi korporasi karena memandu pemikiran dan tindakan manusia ke arah hubungan yang lebih harmonis dan konsisten dengan alam.
This study aims to develop a conceptual framework of biodiversity accounting within the frame of intrinsic value using a deep ecological concept approach. This approach views biodiversity has inherent value as an object in the environment. Despite the difficulty to measure the intrinsic value of biodiversity, several studies have developed and used different methods for assessing and unveiling biodiversity in the entity's reports. It has been a challenge for accounting science and the accounting profession in Indonesia to develop biodiversity accounting which can be incorporated into the entity's financial statements. Therefore a conceptual framework is needed to integrate the intrinsic value. The proposed conceptual framework is developed from the first level, which is the policy or regulation as the basis for planning ecological activities. It is followed by the second level, i.e. the implementation process in the form of specific projects. Finally, the third level is the evaluation of the performance of the entity's ecological activities (P3FEA). Mengungkap Nilai Intrinsik ke dalam Akuntansi Biodiversitas: Sebuah Tantangan Bagi Akuntan di Indonesia ABSTRAK Tujuan penelitian ini adalah untuk mengembangkan kerangka konseptual akuntansi biodiversitas dalam bingkai nilai intrinsik dengan pendekatan konsep deep ecology. Pendekatan tersebut memandang biodiversitas memiliki nilai inheren yang melekat pada dirinya sebagai objek dalam lingkungan. Meskipun cukup sulit mengukur nilai intrinsik biodiversitas, beberapa penelitian telah mengembangkan dan menggunakan metode yang berbeda-beda dalam menilai dan mengungkap biodiversitas dalam laporan entitas. Hal ini merupakan tantangan bagi ilmu akuntansi dan profesi akuntan di Indonesia untuk mengembangkan akuntansi biodiversitas sehingga dapat diungkapkan dalam laporan keuangan entitas. Oleh karenanya diperlukan suatu kerangka konsep untuk mengintegrasikan nilai intrinsik tersebut. Kerangka konsep yang dibangun dimulai dari level pertama yaitu kebijakan atau regulasi sebagai basis perencanaan aktivitas ek proses implementasi berupa proyek spesifik dan terakhir level ketiga yaitu evaluasi kinerja aktivitas ekologi entitas.
This research aimed of presented to examine the effect of intellectual intellegence on the performance of educator accountant. Primary data in this research were obtained from the perseption off all lecturers and 76 generation students majoring 2013/2014 in Departement of Accountancy Economy faculty and Business Halu Oleo University. Preceptions in measured by responses to ques tionnaires that uses ordinal measurement with a 5 point Likert scale. The analytical tool used to test the hypotesis is simple linear regression analysis with the help software IBM Statistical Package for Social Sciencess (SPSS) Statistics Versi 22, with comparing the answers of respondents are students and lecturers.The results of this research indicate that intellectual intellegence significantly effect on the performance of educator accountant. The results of the coefficient of determination for intellectual intellegence in R2 = 0,664 dan 0,748. This number can be used to see the contribution of intellectual intellegence on the performance of educator accountant is 66,4% and 74,8%, while the remaining 33,6% and 25,2% was obtained from the contribution of other factors.
Penelitian ini bertujuan untuk mengetahui potensi kecurangan laporan keuangan dengan menggunakan analisis kecurangan pentagon dan melalui moderasi komite audit. Fraud pentagon merupakan konsep yang menjelaskan faktor-faktor yang menyebabkan seseorang melakukan penipuan, yaitu tekanan, kesempatan, rasionalisasi, kemampuan, dan kesombongan. Dalam penelitian ini faktor tekanan diproksikan dengan menggunakan target keuangan (ROA). Faktor peluang diproksi dengan menggunakan pemantauan yang efektif (PLG). Faktor rasionalisasi diproksi dengan menggunakan pergantian auditor (RAS). Faktor kapabilitas diproksi dengan menggunakan pergantian direksi (ABI). Terakhir, faktor arogansi diproksikan dengan menggunakan banyaknya foto CEO (ARO). Penelitian ini menggunakan model F-Score untuk melihat potensi kecurangan laporan keuangan (KLK) dan jumlah komite audit (KAU) sebagai variabel moderasi. Sampel dalam penelitian ini adalah 26 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 yang memenuhi kriteria tertentu. Teknik analisis yang digunakan adalah analisis jalur dan pengujian hipotesis menggunakan uji t. Hasil riset ini menyatakan bahwa peluang dan rasionalisasi berpengaruh terhadap kecurangan laporan keuangan. Tekanan, kemampuan, dan arogansi tidak berpengaruh terhadap kecurangan laporan keuangan. Komite audit mampu memoderasi pengaruh peluang terhadap kecurangan laporan keuangan. Pengaruh tekanan, rasionalisasi, kemampuan dan arogansi tidak dapat dimoderasi dengan komite audit terhadap kecurangan laporankeuangan.
Penelitian ini merupakan penelitian Meta-Analisis yang bertujuan untuk mengetahui besar pengaruh Media Simulasi E-Learning PhET terhadap hasil belajar dalam pembelajaran fisika. Metode penelitian yang digunakan adalah Meta Analisis, dengan populasi dan sampel penelitian adalah artikel ilmiah yang telah dipublikasikan melalui google scholar, berskala nasional membahas Media Simulasi E-Learning PhET terhadap hasil belajar fisika, pada tahun 2016-2022. Hasil penelitian diperoleh: 1) Penerapan media simulasi E-Learning PhET pada jenjang pendidikan diperoleh nilai effect size pada jenjang SMP lebih tinggi dibanding jenjang pendidikan SMA, 2) Penerapan media simulasi E-Learning PhET diperoleh nilai effect size jenis penelitian quasi eksperimen lebih tinggi dibanding true eksperimen 3) Penerapan media simulasi E-Learning PhET terhadap hasil belajar memiliki efek tertinggi pada materi suhu dan kalor.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.