Author

Umiaty Hamzani

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Open access Oct 2026

Pengaruh Climate Change Disclosure dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Moderasi Kepemilikan Institusional

This study examines the effects of Climate Change Disclosure (CCD) and Green Intellectual Capital (GIC) on firm value, as well as the role of institutional ownership as a moderating variable, among companies in the basic materials sector listed on the Indonesia Stock Exchange during the 2021 to 2025 period. This study...

Reihanna Reihanna, Umiaty Hamzani, Gita Desyana · Jurnal Mutiara Ilmu Akuntans... · 0 citations

Open access Aug 2026

Green Accounting, Corporate Social Responsibility and ESG Performance as Determinants of Firm Value: Empirical Evidence from Indonesia Energy Sector Firms

This study examines the relationships between green accounting, corporate social responsibility, environmental, social, and governance performance, and firm value among energy-sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. Using purposive sampling, the study analyses 120 firm-year observatio...

Fellisha Rulytha Br Butar Butar, Umiaty Hamzani, Sari Rusmita · Journal of Accounting and Fi... · 0 citations

Open access Sep 2026

Do Corporate Governance and Ownership Structure Influence Environmental, Social, and Governance (ESG) Decoupling? Evidence from Indonesian Energy Companies

This study examines the effects of independent commissioners, board gender diversity, and institutional ownership on ESG decoupling among energy sector firms listed on the Indonesia Stock Exchange from 2020 to 2024. Data were collected from annual reports, sustainability reports, Bloomberg ESG disclosure scores, and Re...

Salman Abizar, Syarbini Ikhsan, Umiaty Hamzani · Jurnal Ekonomi Manajemen dan... · 0 citations