The research aims to analyze the effect of green industry strategy on firm value by leverage and profitability as a moderating variable. Green strategies are widely seen as being able to direct industries and corporations to increase productivity and competitiveness. In addition, this strategy can help the industry promote economic value. In this study, an empirical examination of the green strategy is assessed from the implementation of ISO-14001 as an important consideration in interpreting green practice in industry. Specifically, the variables used to measure it are using eco-efficiency proxies as independent variables with a dummy with ISO-14001, the dependent variable of firm value with Tobin-Q, and using moderating variables of leverage and profitability with Return on Assets (ROA). Using the purposive sampling method on 74 companies and 222 samples listed on the Jakarta Composite Index (JCI) in 2016-2018, the research results underline the important role of eco-efficiency in promoting firm value. This shows that the implementation and proactiveness of management in the green industry through ISO-14001 is an important consideration for investors and stakeholders and ensures the sustainability of the company in the long term. Practically, recommendations need to be made regarding the role of corporations and sectoral industries in dealing with issues of sustainability, environmental pollution, environmental degradation, and deforestation. This paper proposes an empirical innovation in examining how the adoption of environmental standards by companies can be useful for increasing manufacturing company profitability. This study has limitations on the object of research which only examines the manufacturing industry. Therefore, further studies are expected to investigate the role ISO-14001 in other industries with high environmental risks.

“Program Kesehatan” tidak hanya menjadi milik, apalagi hanya ditandatangai oleh sektor kesehatan saja. Program kesehatan harus menjadi milik masyarakat, karena telah menjadi kebutuhan dasar. Program kesehatan harus dapat dilaksanakan masyarakat sendiri dengan kemandiriannya; advocasy , fasilitasi, dan technical assistant di bantu oleh multi sektoral termasuk masyarakat bisnis. Selain itu, di sektor kesehatan upaya yang dilakukan harus mampu lebih bersifat preventif dan promotif, tanpa meninggalkan upaya kuratif dan rehabilitatif. Dasar pandang dalam pembangunan seperti ini dikenal dengan paradigma sehat. “Pembangunan berwawasan kesehatan merupakan hak asasi manusia”. Pembangunan yang tidak mengindahkan dampak positif dan dampak negatif terhadap kesehatan manusia, lingkungan, sosial, dan budaya merupakan bentuk dari pelanggaran hak asasi manusia.

This research focuses on investor decision making on information provided by the company. Belief-adjustment models emphasize the order of presentation of information. Order effects occur when decisions made by individuals differ after receiving evidence in a different order. In order of evidence, the characteristics of the evidence are mixed between confirmative (positive) information and unconfirmed (negative) information.The participants of this study are investors who have investment accounts. The design of the 2x4 experimental method is divided into analysis of factor 2 (presentation pattern) x 4 (information value), which aims to test that the presentation of information in step by step (SBS) will have a better impact than end of sequence (EOS). There are 8 combinations of instruments contain patterns and information values that are used as a source of stock valuation. ANOVA analysis is used for this study. The results showed that there was an effect of the pattern of information delivery in investment decision making when the SBS and EOS disclosure patterns in hypothesis 1 and hypothesis 2. The results of hypothesis 3 did not support the belief adjustment model theory.

The purpose of this study was to examine the effect of Islamic work ethics on perceptions of fraud. This research has an important meaning because it was conducted directly on the government auditors at the Inspectorate of South Kalimantan Province. The questionnaire instrument was used in data collection with the research sample being auditors at the Inspectorate, especially those who were Muslim. Samples were taken as many as 100 respondents for analysis. Linear regression analysis was used to prove the hypothesis. The results showed that Islamic work ethics can influence the perception of fraud in a positive direction