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All Journal Jurnal Kajian Akuntansi Jurnal Social Society Hikamatzu Journal of Multidisciplinary Research
Yane Devi Anna
Universitas Ekuitas Indonesia
Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Pengaruh Arus Kas Bebas (Free Cash Flow) Dan Ukuran Dewan Komisaris Independen Terhadap Kebijakan Pembayaran Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2022-2024 Sarah Siti Zahroh; Susan Kurniawati; Yane Devi Anna
Hikamatzu | Journal of Multidisciplinary Vol. 3 No. 1 (2026): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

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Abstract

This study aims to analyze the effect of free cash flow and the size of the independent board of commissioners on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This study used a sample of 25 manufacturing companies selected using a purposive sampling method over three years of observation, resulting in 75 observations. Using multiple linear regression, the analysis showed that, partially, free cash flow had no effect on dividend policy because companies prioritized liquidity for post-pandemic recovery. The size of the independent board of commissioners was also found to have no effect, indicating that the agreement remains limited to administrative regulations. However, both variables simultaneously had a significant effect on dividend policy. These results suggest that companies maintain consistency in profit distribution, investors should pay more attention to capital expenditure plans than board composition, and future researchers should add other variables to broaden the scope of the analysis
Studi Empiris : Analisis Penerapan Sustainability Reporting di Negara-Negara Asia Astri Della Puspita; Sifa Tresna Solihat; Yane Devi Anna
Journal Social Society Vol. 6 No. 1 (2026): Januari - Maret 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.1.2026.1073

Abstract

Urgensi penelitian ini yaitu mengingat tekanan global terhadap transparansi ESG di Asia yang semakin ketat, sehingga analisis empiris penerapan sustainability reporting di berbagai negara Asia diperlukan untuk mengidentifikasi kesenjangan pelaporan, menyelaraskan standar seperti GRI dan TCFD, serta mendukung strategi keberlanjutan perusahaan menghadapi risiko iklim dan ekspektasi investor. Penelitian ini bertujuan untuk menganalisis penerapan Sustainability Reporting (SR) di sepuluh negara Asia dan mengidentifikasi faktor-faktor yang mempengaruhi tingkat pengungkapannya. Metode yang digunakan dalam kajian ini adalah studi literatur terhadap berbagai jurnal dan laporan penelitian yang diterbitkan pada tahun 2015-2025 yang membahas pelaksanaan SR di sepuluh negara. Dengan kriteria literatur iklusi dengan kata kunci Sustainability Reporting. Termasuk Indonesia, Vietnam, Singapura, Malaysia, Filipina, Jepang, dan India. Hasil menunjukkan bahwa penerapan SR di Asia masih beragam, yang dipengaruhi oleh kekuatan regulasi, dukungan pemerintah, dan kesadaran perusahaan terhadap prinsip keberlanjutan. Tingkat penerapan tertinggi terlihat di negara seperti Singapura dan Thailand, yang telah mewajibkan pelaporan keberlanjutan berdasarkan standar internasional seperti GRI dan ISSB, dengan laporan yang berkualitas tinggi dan konsisten. Sebaliknya, Pakistan dan Vietnam memiliki tingkat penerapan terendah karena belum memiliki regulasi wajib dan masih terbatas pada inisiatif sukarela. Temuan ini menegaskan perlunya penyelarasan kebijakan, peningkatan kapasitas institusional, serta penelitian lebih mendalam mengenai pengaruh SR terhadap transparansi, kinerja perusahaan, dan pencapaian tujuan pembangunan berkelanjutan.
Pengaruh Pengungkapan Sustainability Reporting Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2024 Daris Aviceena; Rahmat Hidayat; Reksa Arya Wardhana; Yane Devi Anna
Hikamatzu | Journal of Multidisciplinary Vol. 3 No. 1 (2026): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

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Abstract

This study aims to analyze the effect of sustainability reporting disclosure on firm value, with firm size as a moderating variable. The sample in this study consists of 20 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, selected using a purposive sampling method. Data analysis was conducted using moderated regression analysis within a panel data regression framework. The results show that sustainability reporting disclosure has a significant negative effect on firm value. Furthermore, firm size is found to positively moderate the relationship between sustainability reporting disclosure and firm value, indicating that larger firms are able to mitigate the negative effect of sustainability reporting disclosure on firm value.
KINERJA ESG PADA PERUSAHAAN KELUARGA: PERAN FOUNDER DOMINATION, RISIKO PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL Yane Devi Anna; Feby Astrid Kesaulya
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.11428

Abstract

This study analyzes the effect of founder domination and firm risk on Environmental, Social, and Governance (ESG) performance, and examines the role of institutional ownership as a moderating variable. The research was conducted on family firms in the Indonesian manufacturing sector with a total sample of 83 companies observed over two years. Data were analyzed using moderated regression analysis. The results show that founder domination does not affect ESG performance, reflecting the diminishing influence of founders as control shifts to subsequent generations. Firm risk has a significant positive impact on ESG performance, suggesting that companies facing higher risk tend to strengthen their sustainability practices to enhance legitimacy and transparency. Institutional ownership is found to moderate the relationships between founder domination, firm risk, and ESG performance, confirming its role as an external governance mechanism that enhances monitoring quality and promotes more substantial sustainability commitments. These findings enrich the literature on family firms and ESG, particularly regarding the importance of ownership structure in shaping sustainability outcomes. Furthermore, the study confirms that improving ESG performance is not merely a compliance activity but an effective strategic response to the risks companies face.   Keywords: Corporate Risk; ESG Performance; Founder Domination; Institutional Ownership.  
Co-Authors Astri Della Puspita Daris Aviceena Feby Astrid Kesaulya Rahmat Hidayat Reksa Arya Wardhana Sarah Siti Zahroh Sifa Tresna Solihat Susan Kurniawati