Author

Umiaty Hamzani

2 papers indexed here

We haven’t gathered this author’s papers yet. Follow them and we’ll fetch their work.

Not the right person? Other researchers publish under this name.

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, S. 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