{"id":"https://openalex.org/W2908061103","doi":"https://doi.org/10.21831/nominal.v7i2.21352","title":"PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN YANG BERGABUNG DI ISSI DAN KONVENSIONAL PERIODE 2014-2016","display_name":"PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN YANG BERGABUNG DI ISSI DAN KONVENSIONAL PERIODE 2014-2016","publication_year":2018,"publication_date":"2018-09-25","ids":{"openalex":"https://openalex.org/W2908061103","doi":"https://doi.org/10.21831/nominal.v7i2.21352","mag":"2908061103"},"language":"id","primary_location":{"id":"doi:10.21831/nominal.v7i2.21352","doi":"https://doi.org/10.21831/nominal.v7i2.21352","is_oa":true,"landing_page_url":"https://doi.org/10.21831/nominal.v7i2.21352","pdf_url":null,"source":{"id":"https://openalex.org/S4210188865","display_name":"Nominal Barometer Riset Akuntansi dan Manajemen","issn_l":"2303-2065","issn":["2303-2065","2502-5430"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314918","host_organization_name":"Univerisitas Negeri Yogyakarta","host_organization_lineage":["https://openalex.org/P4310314918"],"host_organization_lineage_names":["Univerisitas Negeri Yogyakarta"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Nominal, Barometer Riset Akuntansi dan Manajemen","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.21831/nominal.v7i2.21352","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043970223","display_name":"Rr. Aurin Wahyu Kusuma","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I127859547","display_name":"Yogyakarta State University","ror":"https://ror.org/05fryw881","country_code":"ID","type":"education","lineage":["https://openalex.org/I127859547"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rr. Aurin Wahyu Kusuma","raw_affiliation_strings":["Prodi Akuntansi Universitas Negeri Yogyakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Prodi Akuntansi Universitas Negeri Yogyakarta","institution_ids":["https://openalex.org/I127859547"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5012122721","display_name":"Denies Priantinah","orcid":"https://orcid.org/0000-0002-3169-8398","observed_orcids":["https://orcid.org/0000-0002-3169-8398"]},"institutions":[{"id":"https://openalex.org/I127859547","display_name":"Yogyakarta State University","ror":"https://ror.org/05fryw881","country_code":"ID","type":"education","lineage":["https://openalex.org/I127859547"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Denies Priantinah","raw_affiliation_strings":["Staf Pengajar Jurusan Pendidikan Akuntansi Universitas Negeri Yogyakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Staf Pengajar Jurusan Pendidikan Akuntansi Universitas Negeri Yogyakarta","institution_ids":["https://openalex.org/I127859547"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I127859547"],"apc_list":null,"apc_paid":null,"fwci":2.3547,"has_fulltext":true,"cited_by_count":36,"citation_normalized_percentile":{"value":0.91107304,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"7","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.011800000444054604,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.492000013589859},{"id":"https://openalex.org/keywords/sustainability-reports","display_name":"sustainability reports","score":0.675000011920929},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9729999899864197},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9819999933242798},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9190000295639038},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9070000052452087},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.7799999713897705},{"id":"https://openalex.org/keywords/corporate-disclosure","display_name":"corporate disclosure","score":0.6869999766349792}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.777580976486206},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6817623376846313}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.21831/nominal.v7i2.21352","doi":"https://doi.org/10.21831/nominal.v7i2.21352","is_oa":true,"landing_page_url":"https://doi.org/10.21831/nominal.v7i2.21352","pdf_url":null,"source":{"id":"https://openalex.org/S4210188865","display_name":"Nominal Barometer Riset Akuntansi dan Manajemen","issn_l":"2303-2065","issn":["2303-2065","2502-5430"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314918","host_organization_name":"Univerisitas Negeri Yogyakarta","host_organization_lineage":["https://openalex.org/P4310314918"],"host_organization_lineage_names":["Univerisitas Negeri Yogyakarta"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Nominal, Barometer Riset Akuntansi dan Manajemen","raw_type":"journal-article"},{"id":"pmh:oai:journal.uny.ac.id:article/21352","doi":null,"is_oa":true,"landing_page_url":"https://journal.uny.ac.id/index.php/nominal/article/view/21352","pdf_url":"https://journal.uny.ac.id/index.php/nominal/article/download/21352/11131","source":{"id":"https://openalex.org/S4210188865","display_name":"Nominal Barometer Riset Akuntansi dan Manajemen","issn_l":"2303-2065","issn":["2303-2065","2502-5430"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314918","host_organization_name":"Univerisitas Negeri Yogyakarta","host_organization_lineage":["https://openalex.org/P4310314918"],"host_organization_lineage_names":["Univerisitas Negeri Yogyakarta"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2303-2065","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:eprints.uny.ac.id:60413","doi":null,"is_oa":false,"landing_page_url":"http://eprints.uny.ac.id/60413/1/Skripsi_Rr.%20Aurin%20Wahyu%20Kusuma_14812141032_Akuntansi.pdf","pdf_url":"http://eprints.uny.ac.id/60413/1/Skripsi_Rr.%20Aurin%20Wahyu%20Kusuma_14812141032_Akuntansi.pdf","source":{"id":"https://openalex.org/S4377196448","display_name":"ePrints - UNY (Yogyakarta State University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I127859547","host_organization_name":"Yogyakarta State University","host_organization_lineage":["https://openalex.org/I127859547"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Thesis"}],"best_oa_location":{"id":"doi:10.21831/nominal.v7i2.21352","doi":"https://doi.org/10.21831/nominal.v7i2.21352","is_oa":true,"landing_page_url":"https://doi.org/10.21831/nominal.v7i2.21352","pdf_url":null,"source":{"id":"https://openalex.org/S4210188865","display_name":"Nominal Barometer Riset Akuntansi dan Manajemen","issn_l":"2303-2065","issn":["2303-2065","2502-5430"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314918","host_organization_name":"Univerisitas Negeri Yogyakarta","host_organization_lineage":["https://openalex.org/P4310314918"],"host_organization_lineage_names":["Univerisitas Negeri Yogyakarta"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Nominal, Barometer Riset Akuntansi dan Manajemen","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2908061103.pdf","grobid_xml":"https://content.openalex.org/works/W2908061103.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W187447394","https://openalex.org/W577714711","https://openalex.org/W1977196980","https://openalex.org/W2607448403","https://openalex.org/W4309385600","https://openalex.org/W7018283195"],"related_works":["https://openalex.org/W2495812505","https://openalex.org/W2883331634","https://openalex.org/W2972079597","https://openalex.org/W7023744875","https://openalex.org/W7204049921","https://openalex.org/W7014373576","https://openalex.org/W7042276860","https://openalex.org/W2921547969","https://openalex.org/W7061073950","https://openalex.org/W4385147096"],"abstract_inverted_index":{"Penelitian":[0],"ini":[1,86,116],"bertujuan":[2],"untuk":[3],"mengetahui":[4],"(1)":[5,119],"pengaruh":[6,14,21,34,147,159],"Pengungkapan":[7,22,48,120,148,166,182],"Sustainability":[8,23,49,121,149,167,183,201],"Report":[9,24,122,150,168],"terhadap":[10,17,25,37,128,139,151,162,176],"Nilai":[11,18,26,38,53,129,140,152,163,177,187,205],"Perusahaan,":[12,19,52,54,130,141,153,164,178,186,188,204,206],"(2)":[13,131],"Ukuran":[15,35,51,132,160,170,185,203],"Perusahaan":[16,27,36,39,133,161,171],"(3)":[20,142],"dengan":[28,40,92],"Profitabilitas":[29,41,56,143,155,190],"sebagai":[30,42],"variabel":[31,43],"pemoderasi,":[32,44],"(4)":[33,154],"(5)":[45,165],"dan":[46,55,63,110,125,136,169,189,197],"perbedaan":[47,181],"Report,":[50,184,202],"antara":[57,191],"perusahaan":[58,79,89,192],"yang":[59,67,90,98,193],"bergabung":[60,194],"di":[61,195],"ISSI":[62,196],"Konvensional.":[64],"Metode":[65],"penelitian":[66,71,76,85,115],"digunakan":[68,99],"adalah":[69,77,100],"metode":[70,93],"kausal":[72],"komparatif.":[73],"Populasi":[74],"dalam":[75],"560":[78],"go":[80],"public":[81],"periode":[82],"2014-2016.":[83],"Sampel":[84],"berjumlah":[87],"45":[88],"diperoleh":[91],"purposive":[94],"sampling.":[95],"Teknik":[96],"analisis":[97,101,104,111],"regresi":[102,105,112],"sederhana,":[103],"uji":[106],"nilai":[107],"selisih":[108],"mutlak,":[109],"berganda.":[113],"Hasil":[114],"menunjukkan":[117],"bahwa":[118],"berpengaruh":[123,134,175],"positif":[124],"tidak":[126,137,144,156,174],"signifikan":[127,138],"negatif":[135],"mampu":[145,157],"memoderasi":[146,158],"secara":[172],"bersama-sama":[173],"(6)":[179],"Terdapat":[180],"konvensional.":[198],"Kata":[199],"kunci:":[200],"Profitabilitas.":[207]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-01-11T00:00:00"}
