{"id":"https://openalex.org/W2998449592","doi":"https://doi.org/10.7176/rjfa/10-24-16","title":"Effect of Corporate Governance Mechanisms on Financial Performance and Firm Value with Green Accounting Disclosure as Moderating Variables","display_name":"Effect of Corporate Governance Mechanisms on Financial Performance and Firm Value with Green Accounting Disclosure as Moderating Variables","publication_year":2019,"publication_date":"2019-12-01","ids":{"openalex":"https://openalex.org/W2998449592","doi":"https://doi.org/10.7176/rjfa/10-24-16","mag":"2998449592"},"language":"en","primary_location":{"id":"doi:10.7176/rjfa/10-24-16","doi":"https://doi.org/10.7176/rjfa/10-24-16","is_oa":true,"landing_page_url":"https://doi.org/10.7176/rjfa/10-24-16","pdf_url":"https://www.iiste.org/Journals/index.php/RJFA/article/download/50971/52667","source":{"id":"https://openalex.org/S2764670906","display_name":"Research Journal of Finance and Accounting","issn_l":"2222-1697","issn":["2222-1697","2222-2847"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4310320723","host_organization_name":"IISTE","host_organization_lineage":["https://openalex.org/P4310320723"],"host_organization_lineage_names":["IISTE"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Research Journal of Finance and Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.iiste.org/Journals/index.php/RJFA/article/download/50971/52667","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062636208","display_name":"Kartika Sari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177671886","display_name":"Mercu Buana University","ror":"https://ror.org/00qjgk605","country_code":"ID","type":"education","lineage":["https://openalex.org/I177671886"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sari Kartika","raw_affiliation_strings":[". Accounting Study Program, Mercu Buana University, Jl. Raya Meruya Selatan Kembangan West Jakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":". Accounting Study Program, Mercu Buana University, Jl. Raya Meruya Selatan Kembangan West Jakarta, Indonesia","institution_ids":["https://openalex.org/I177671886"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5043196095","display_name":"Wiwik Utami","orcid":"https://orcid.org/0000-0002-2313-3346","observed_orcids":["https://orcid.org/0000-0002-2313-3346"]},"institutions":[{"id":"https://openalex.org/I177671886","display_name":"Mercu Buana University","ror":"https://ror.org/00qjgk605","country_code":"ID","type":"education","lineage":["https://openalex.org/I177671886"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wiwik Utami","raw_affiliation_strings":[". Lecturer Faculty of Economics and Business, Mercu Buana University, Jl. Raya Meruya Selatan Kembangan West Jakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":". Lecturer Faculty of Economics and Business, Mercu Buana University, Jl. Raya Meruya Selatan Kembangan West Jakarta, Indonesia","institution_ids":["https://openalex.org/I177671886"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I177671886"],"apc_list":null,"apc_paid":null,"fwci":1.873,"has_fulltext":true,"cited_by_count":25,"citation_normalized_percentile":{"value":0.89692908,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9779999852180481,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.9779999852180481,"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/T10019","display_name":"Corporate Finance and Governance","score":0.01600000075995922,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.00279999990016222,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance-mechanisms","display_name":"corporate governance mechanisms","score":0.9860000014305115},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.9879999756813049},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":1.0},{"id":"https://openalex.org/keywords/audit-committee-meetings","display_name":"audit committee meetings","score":0.7699999809265137},{"id":"https://openalex.org/keywords/foreign-ownership","display_name":"foreign ownership","score":0.9900000095367432},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":1.0},{"id":"https://openalex.org/keywords/hospitality-firms","display_name":"hospitality companies","score":0.7910000085830688},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9100000262260437}],"concepts":[{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7737001180648804},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7528926134109497},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6998535394668579},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6852214932441711},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.6339889168739319},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6295126080513},{"id":"https://openalex.org/C82793941","wikidata":"https://www.wikidata.org/wiki/Q1046024","display_name":"Path analysis (statistics)","level":2,"score":0.5709636211395264},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.5233653783798218},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4123554527759552},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.3699248433113098},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.09029588103294373},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.7176/rjfa/10-24-16","doi":"https://doi.org/10.7176/rjfa/10-24-16","is_oa":true,"landing_page_url":"https://doi.org/10.7176/rjfa/10-24-16","pdf_url":"https://www.iiste.org/Journals/index.php/RJFA/article/download/50971/52667","source":{"id":"https://openalex.org/S2764670906","display_name":"Research Journal of Finance and Accounting","issn_l":"2222-1697","issn":["2222-1697","2222-2847"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4310320723","host_organization_name":"IISTE","host_organization_lineage":["https://openalex.org/P4310320723"],"host_organization_lineage_names":["IISTE"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Research Journal of Finance and Accounting","raw_type":"journal-article"},{"id":"pmh:oai:ojs.localhost:article/50971","doi":null,"is_oa":true,"landing_page_url":"https://iiste.org/Journals/index.php/RJFA/article/view/50971","pdf_url":null,"source":{"id":"https://openalex.org/S4306401197","display_name":"Journals & Books Hosting (International Knowledge Sharing Platform)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Research Journal of Finance and Accounting; Vol 10, No 24 (2019); 150-158","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.7176/rjfa/10-24-16","doi":"https://doi.org/10.7176/rjfa/10-24-16","is_oa":true,"landing_page_url":"https://doi.org/10.7176/rjfa/10-24-16","pdf_url":"https://www.iiste.org/Journals/index.php/RJFA/article/download/50971/52667","source":{"id":"https://openalex.org/S2764670906","display_name":"Research Journal of Finance and Accounting","issn_l":"2222-1697","issn":["2222-1697","2222-2847"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4310320723","host_organization_name":"IISTE","host_organization_lineage":["https://openalex.org/P4310320723"],"host_organization_lineage_names":["IISTE"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Research Journal of Finance and Accounting","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/W2998449592.pdf","grobid_xml":"https://content.openalex.org/works/W2998449592.grobid-xml"},"referenced_works_count":33,"referenced_works":["https://openalex.org/W36492820","https://openalex.org/W72383108","https://openalex.org/W119158887","https://openalex.org/W1029375421","https://openalex.org/W1485302091","https://openalex.org/W1518305282","https://openalex.org/W1518589546","https://openalex.org/W1707485538","https://openalex.org/W1725440136","https://openalex.org/W1888483031","https://openalex.org/W1889724797","https://openalex.org/W2016175389","https://openalex.org/W2070809099","https://openalex.org/W2120444650","https://openalex.org/W2172340592","https://openalex.org/W2187748010","https://openalex.org/W2193663805","https://openalex.org/W2268639535","https://openalex.org/W2564859389","https://openalex.org/W2566156138","https://openalex.org/W2609231871","https://openalex.org/W2614550102","https://openalex.org/W2740768509","https://openalex.org/W2762732195","https://openalex.org/W2794851870","https://openalex.org/W2894583547","https://openalex.org/W3120829071","https://openalex.org/W3122715301","https://openalex.org/W4206446804","https://openalex.org/W4231687318","https://openalex.org/W4285719527","https://openalex.org/W4391691234","https://openalex.org/W7136107438"],"related_works":["https://openalex.org/W7151037774","https://openalex.org/W6894222027","https://openalex.org/W3071417348","https://openalex.org/W2566156138","https://openalex.org/W4410103253","https://openalex.org/W4393303400","https://openalex.org/W4386431313","https://openalex.org/W6999857867","https://openalex.org/W6888456347","https://openalex.org/W4410130946"],"abstract_inverted_index":{"This":[0],"study":[1,29],"aims":[2],"to":[3,109,121,135,148,157,162],"examine":[4],"and":[5,16,61,87,96,112,132],"analyze":[6],"the":[7,20,33,39,44,69,72,93,142],"effect":[8,74,108,120],"of":[9,46,68,101,144],"corporate":[10,78,166],"governance":[11,79,167],"mechanisms":[12,80],"on":[13,38],"financial":[14,94,110,125,160,169],"performance":[15,95,111,116,126,139,161],"firm":[17,97,113,122,136,149,163,171],"value":[18],"with":[19],"green":[21,173],"accounting":[22,152,174],"disclosure":[23,175],"as":[24],"a":[25,106,118],"moderating":[26],"variable.":[27],"The":[28,54,66,99,124],"was":[30],"conducted":[31],"at":[32],"hospitality":[34],"sub-sector":[35],"companies":[36],"listed":[37],"Indonesia":[40],"Stock":[41],"Exchange":[42],"for":[43],"period":[45],"2013-2017.":[47],"Sampling":[48],"is":[49],"done":[50],"by":[51,84],"purposive":[52],"sampling.":[53],"analytical":[55],"methods":[56],"used":[57],"are":[58,82],"path":[59],"analysis":[60,64],"moderated":[62],"regression":[63],"(MRA).":[65],"results":[67],"research":[70],"in":[71],"direct":[73],"test":[75],"show":[76],"that":[77,81],"proxy":[83],"foreign":[85,130],"ownership":[86,89,131,134],"institutional":[88,133],"do":[90],"not":[91,128],"affect":[92],"value.":[98,114,123,137,150,164],"frequency":[100,143],"audit":[102,145],"committee":[103,146],"meetings":[104,147],"has":[105,117],"significant":[107,119],"Financial":[115,138],"can":[127,140],"mediate":[129,141],"Green":[151],"disclosures":[153],"have":[154],"been":[155],"proven":[156],"moderate":[158],"(weaken)":[159],"Keywords:":[165],"mechanisms;":[168],"performance,":[170],"value,":[172],"DOI":[176],":":[177],"10.7176/RJFA/10-24-16":[178],"Publication":[179],"date:":[180],"December":[181],"31":[182],"st":[183],"2019":[184]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":6}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2020-01-10T00:00:00"}
