{"id":"https://openalex.org/W4387816012","doi":"https://doi.org/10.25105/jet.v3i2.18059","title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI PROFITABILITAS","display_name":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI PROFITABILITAS","publication_year":2023,"publication_date":"2023-09-25","ids":{"openalex":"https://openalex.org/W4387816012","doi":"https://doi.org/10.25105/jet.v3i2.18059"},"language":"id","primary_location":{"id":"doi:10.25105/jet.v3i2.18059","doi":"https://doi.org/10.25105/jet.v3i2.18059","is_oa":true,"landing_page_url":"http://dx.doi.org/10.25105/jet.v3i2.18059","pdf_url":"https://e-journal.trisakti.ac.id/index.php/jet/article/download/18059/10278","source":{"id":"https://openalex.org/S4387279238","display_name":"Jurnal Ekonomi Trisakti","issn_l":"2339-0840","issn":["2339-0840"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekonomi Trisakti","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://e-journal.trisakti.ac.id/index.php/jet/article/download/18059/10278","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5108872100","display_name":"Hiemelda Gunawan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hiemelda Gunawan","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Trisakti"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Trisakti","institution_ids":["https://openalex.org/I147337026"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060530906","display_name":"Susi Dwi Mulyani","orcid":"https://orcid.org/0000-0002-3952-0105","observed_orcids":["https://orcid.org/0000-0002-3952-0105"]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Susi Dwi Mulyani","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Trisakti"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Trisakti","institution_ids":["https://openalex.org/I147337026"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I147337026"],"apc_list":null,"apc_paid":null,"fwci":4.419,"has_fulltext":true,"cited_by_count":30,"citation_normalized_percentile":{"value":0.94249956,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":98,"max":100},"biblio":{"volume":"3","issue":"2","first_page":"3523","last_page":"3532"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9907000064849854,"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":0.9907000064849854,"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":0.006000000052154064,"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/T13509","display_name":"Accounting and Financial Management","score":0.0015999999595806003,"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/corporate-social-responsibility","display_name":"corporate social responsibility","score":1.0},{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":1.0},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.984000027179718},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9399999976158142},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8970000147819519},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.7860000133514404},{"id":"https://openalex.org/keywords/energy-companies","display_name":"energy companies","score":0.9350000023841858},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9909999966621399}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.7821946144104004},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6574368476867676},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.6077449917793274},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.43991512060165405},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.36386561393737793},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.10312062501907349},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.09146922826766968},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.06304335594177246},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.05727127194404602},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.25105/jet.v3i2.18059","doi":"https://doi.org/10.25105/jet.v3i2.18059","is_oa":true,"landing_page_url":"http://dx.doi.org/10.25105/jet.v3i2.18059","pdf_url":"https://e-journal.trisakti.ac.id/index.php/jet/article/download/18059/10278","source":{"id":"https://openalex.org/S4387279238","display_name":"Jurnal Ekonomi Trisakti","issn_l":"2339-0840","issn":["2339-0840"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekonomi Trisakti","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.25105/jet.v3i2.18059","doi":"https://doi.org/10.25105/jet.v3i2.18059","is_oa":true,"landing_page_url":"http://dx.doi.org/10.25105/jet.v3i2.18059","pdf_url":"https://e-journal.trisakti.ac.id/index.php/jet/article/download/18059/10278","source":{"id":"https://openalex.org/S4387279238","display_name":"Jurnal Ekonomi Trisakti","issn_l":"2339-0840","issn":["2339-0840"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekonomi Trisakti","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4387816012.pdf","grobid_xml":"https://content.openalex.org/works/W4387816012.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W2912078576","https://openalex.org/W2953095670","https://openalex.org/W3015084989","https://openalex.org/W3036493640","https://openalex.org/W3111598679","https://openalex.org/W3117125593","https://openalex.org/W3124380308","https://openalex.org/W3132036938","https://openalex.org/W3135755897","https://openalex.org/W4283016132","https://openalex.org/W4288987761","https://openalex.org/W4381046531","https://openalex.org/W6800970406","https://openalex.org/W7061144403"],"related_works":["https://openalex.org/W7162199721","https://openalex.org/W7221510883","https://openalex.org/W7051491716","https://openalex.org/W7217445344","https://openalex.org/W4402377762","https://openalex.org/W7070110399","https://openalex.org/W7132850740","https://openalex.org/W7162404300","https://openalex.org/W7014440302","https://openalex.org/W7166359626"],"abstract_inverted_index":{"Dalam":[0],"penelitian":[1,35],"ini":[2],"akan":[3],"diteliti":[4],"pengaruh":[5,84,93],"CSR":[6],"dan":[7,17,71,90],"Green":[8,72,85],"Accounting":[9,73,86],"terhadap":[10,68,76,87,98],"nilai":[11],"perusahaan,":[12],"profitabilitas":[13],"sebagai":[14,20,26],"variabel":[15,21,62],"moderasi,":[16],"ukuran":[18],"perusahaan":[19,44],"kontrol.":[22],"Purposive":[23],"sampling":[24],"digunakan":[25,39],"teknik":[27],"pengambilan":[28],"sampel,":[29],"sehingga":[30],"menghasilkan":[31],"sampel":[32],"180":[33],"untuk":[34],"ini.":[36],"Data":[37],"yang":[38,47],"berasal":[40],"dari":[41],"laporan":[42],"tahunan":[43],"sektor":[45],"energi":[46],"terdaftar":[48],"di":[49],"Bursa":[50],"Efek":[51],"Indonesia":[52],"tahun":[53,57],"2019":[54],"sampai":[55],"dengan":[56],"2021.":[58],"Berdasarkan":[59],"temuan":[60],"penelitian,":[61],"Corporate":[63,95],"Social":[64,96],"Responsibility":[65,97],"berpengaruh":[66,75],"positif":[67,94],"Nilai":[69,77,88,99],"Perusahaan":[70,89],"tidak":[74,81],"Perusahaan.":[78,100],"Variabel":[79],"Profitabilitas":[80],"mampu":[82,91],"memoderasi":[83],"memperkuat":[92]},"counts_by_year":[{"year":2026,"cited_by_count":14},{"year":2025,"cited_by_count":10},{"year":2024,"cited_by_count":6}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-10-21T00:00:00"}
