Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan Journal of Accounting and Finance Management (JAFM)
Juanda Astarani
Universitas Tanjungpura, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Komisaris Independen dan Ukuran Dewan Komisaris terhadap Leverage Perusahaan Sektor Kelapa Sawit di Indonesia Natasya Natasya; Haryono Haryono; Juanda Astarani
Journal of Accounting and Finance Management Vol. 7 No. 3 (2026): Journal of Accounting and Finance Management (July - August 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i3.3514

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komisaris independen dan ukuran dewan komisaris terhadap leverage perusahaan yang diproksikan dengan Debt to Equity Ratio pada perusahaan sektor kelapa sawit yang terdaftar di Bursa Efek Indonesia periode 2021–2024, dengan ukuran perusahaan sebagai variabel kontrol. Penelitian menggunakan pendekatan kuantitatif dengan data panel terhadap 17 perusahaan sehingga diperoleh 68 unit observasi. Pemilihan model dilakukan melalui Uji Chow dan Uji Hausman, yang menunjukkan bahwa Random Effect Model merupakan model terbaik. Permasalahan autokorelasi diatasi menggunakan estimator Heteroskedasticity and Autocorrelation Consistent Newey-West. Hasil penelitian menunjukkan bahwa komisaris independen dan ukuran dewan komisaris tidak berpengaruh signifikan terhadap leverage perusahaan. Temuan ini mengindikasikan bahwa mekanisme tata kelola perusahaan pada aspek pengawasan dewan komisaris belum terbukti secara langsung memengaruhi kebijakan leverage pada perusahaan sektor kelapa sawit di Indonesia.
Analyzing the Influence of Financial Performance on CSR Expenditure: The Mediating Role of Sales Growth in Indonesia’s Mining Sector Verbie; Ika Nur Azmi; Juanda Astarani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3640

Abstract

This study empirically examines the influence of financial performance measured by profitability and leverage on Corporate Social Responsibility (CSR) expenditure among mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. In addition to examining the direct relationships, the study also tests the mediating role of the sales growth rate (SGR) in bridging the effect of profitability and leverage on CSR expenditure. The data used are secondary data obtained from companies’ annual and sustainability reports, comprising a total of 54 observations over three years. The analysis employed multiple linear regression and the Sobel test to assess the effects of variables. The findings reveal that both profitability and leverage have a significant negative effect on CSR expenditure, while sales growth does not mediate these relationships. These results underscore that financial pressures during and after the COVID-19 pandemic have led companies to prioritize financial efficiency over CSR allocation, even when experiencing sales growth. By adopting agency theory as the conceptual framework, this study contributes to the advancement of sustainability accounting literature, both in academic discourse and corporate practice, particularly within the mining sector, which is highly vulnerable to global economic fluctuations and environmental regulatory pressures.
Co-Authors Haryono Haryono Ika Nur Azmi Natasya Natasya Verbie