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All Journal Journal of Social Research Eduvest - Journal of Universal Studies
Ni Made Dwi Ratnadi
Universitas Udayana, Indonesia
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Neuroscience Social Sciences

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The Influence of Corporate Governance Components on Banking Company Value with Disclosure in Sustainability Reports as a Mediating Variable Ayu Intan Sari; Ni Made Dwi Ratnadi
Journal of Social Research Vol. 4 No. 10 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i9.2745

Abstract

The value of banking companies in Indonesia has fluctuated despite consistent efforts to implement corporate governance principles. Furthermore, increasing pressure for transparency and accountability through disclosure in sustainability reports has become a key focus in assessing the impact of corporate governance practices on company value. This study aims to analyze the influence of corporate governance components on disclosure in sustainability reports and the value of banking companies. Furthermore, this study also analyzes the influence of corporate governance components on the value of banking companies, with disclosure in sustainability reports acting as a mediating variable. This study uses an associative quantitative approach, targeting banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The variables studied include institutional ownership, board of commissioners, audit committee, company size, sustainability report disclosure, and company value. Sampling was conducted using a purposive sampling technique, with a total of 95 observations. Data were collected through documentation and analyzed using path analysis to identify direct and indirect relationships between variables. The results of the study indicate that the audit committee has a positive and significant effect on sustainability report disclosure, while the board of commissioners, institutional ownership, and company size do not show a significant effect on the disclosure. Furthermore, institutional ownership and sustainability report disclosure variables have a positive and significant effect on firm value, while the board of commissioners, audit committee, and company size do not have a significant effect. The Sobel test results indicate that disclosure in the sustainability report does not significantly mediate the relationship between institutional ownership, the board of commissioners, and the audit committee on firm value. This finding indicates that the influence of corporate governance components on firm value is largely direct and is not effectively mediated by sustainability disclosure.
The Effect of Women Proportion in Board of Commissioners, Board of Directors, and Audit Committee on Earnings Management Ni Made Pradnya Indira Swari; Ni Made Dwi Ratnadi; I Nyoman Wijana Asmara Putra; Ni Putu Sri Harta Mimba
Eduvest - Journal of Universal Studies Vol. 6 No. 1 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i1.52077

Abstract

Earnings management remains a relevant research issue due to the separation of ownership and control, which creates agency conflicts. Earnings management can be reduced by implementing effective corporate governance. One of its aspects is governance structure, which includes the board of commissioners, board of directors, and audit committee. This study aims to examine the effect of the proportion of women on the board of commissioners, board of directors, and audit committee on earnings management. The sample includes 363 non-financial companies listed on the Indonesia Stock Exchange, with an observation period from 2016 to 2023; these were selected using purposive sampling and analyzed through panel data regression. This study shows that the proportion of women on the board of directors and audit committee has a negative effect on earnings management, while the proportion of women on the board of commissioners does not affect earnings management. The presence of women comprising at least 35% on the combined board of directors and audit committee negatively affects earnings management. However, this study does not find any significant effect of the presence of women comprising at least 35% in a single position or in combined positions on earnings management. These findings provide practical implications for company management to enhance women's representation, especially on the board of directors and audit committee, thereby reducing the likelihood of earnings management.
Co-Authors Ayu Intan Sari I Nyoman Wijana Asmara Putra Ni Made Pradnya Indira Swari Ni Putu Sri Harta Mimba