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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Islamic Economics and Business Jurnal Ilmu Pendidikan dan Sains Islam Interdisipliner
Marlina
Universitas Jenderal Achmad Yani
Religion Humanities Economics, Econometrics & Finance Library & Information Science Social Sciences

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PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Jimmy Sanjaya; Ali Rahman Reza Zaputra; Marlina
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/9h14z544

Abstract

Penelitian ini menelaah pengaruh struktur modal dan profitabilitas terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan sektor kesehatan yang tercatat di Bursa Efek Indonesia selama 2021-2023. Struktur modal diukur dengan Debt to Equity Ratio (DER), profitabilitas diproksikan menggunakan Return on Assets (ROA), sedangkan tingkat pengungkapan CSR dinilai melalui Corporate Social Responsibility Disclosure Index (CSRDI). Pendekatan yang digunakan bersifat kuantitatif dengan analisis regresi linear berganda serta teknik purposive sampling, sehingga diperoleh 54 observasi. Hasil penelitian memperlihatkan bahwa DER dan ROA sama-sama berpengaruh positif dan signifikan terhadap pengungkapan CSR, baik ketika diuji secara parsial maupun simultan. Temuan tersebut menunjukkan bahwa kemampuan menghasilkan laba serta pengelolaan pendanaan yang akuntabel cenderung mendorong perusahaan memperluas pelaporan sosial untuk menjaga kepercayaan para pemangku kepentingan.
Pengaruh Pemahaman Standar Akuntansi Pemerintah Dan Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Negara Pada Satuan Kerja Di Lingkungan Kodam XVII/Cenderawasih Rudityana Danang Priatomo; Ali Rahman Reza Zaputra; Marlina
Jurnal Ilmu Pendidikan dan Sains Islam Interdisipliner Vol. 5 No. 3 Agustus 2026: Jurnal Ilmu Pendidikan dan Sains Islam Interdisipliner
Publisher : Yayasan Azhar Amanaa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59944/jipsi.v5i3.1216

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman Standar Akuntansi Pemerintahan (SAP) dan pengendalian internal terhadap akuntabilitas pengelolaan keuangan negara pada satuan kerja di lingkungan Kodam XVII/Cenderawasih, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan metode survei melalui kuesioner skala Likert 1–5 yang disebarkan kepada 50 responden aparatur pengelola keuangan yang dipilih secara purposive sampling. Data dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS, meliputi evaluasi model pengukuran (outer model) dan model struktural (inner model), serta pengujian hipotesis melalui teknik bootstrapping. Hasil penelitian menunjukkan bahwa seluruh indikator penelitian valid dan reliabel. Pemahaman SAP terbukti berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan negara (koefisien jalur 0,535; T-statistik 8,152; p 0,000), demikian pula pengendalian internal (koefisien jalur 0,553; T-statistik 8,402; p 0,000). Kedua variabel secara simultan mampu menjelaskan 77,6% variasi akuntabilitas pengelolaan keuangan negara (R² = 0,776). Temuan ini menegaskan bahwa peningkatan kompetensi aparatur dalam memahami SAP berbasis akrual serta penguatan Sistem Pengendalian Intern Pemerintah (SPIP) merupakan dua faktor kunci yang saling melengkapi dalam mewujudkan akuntabilitas keuangan yang optimal, termasuk pada organisasi militer yang memiliki karakteristik komando dan kompleksitas anggaran khusus
The Impact of Board Diversity on Sustainability Finance: The Mediating Role of Green Intellectual Capital in Indonesian Manufacturing Firms Siti Kustinah; Novi Susyani; Marlina
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i1.49231

Abstract

This research examines the influence of board diversity on sustainability finance with green intellectual capital as a mediating variable. This topic is important because it supports companies' efforts to achieve sustainable development goals (SDGs) through a financial approach that considers environmental and social aspects. The main issue being examined is whether board diversity affects sustainable finance, and whether green intellectual capital can mediate that relationship. This research offers a new contribution by integrating three main concepts board diversity, green intellectual capital, and sustainability finance within the context of manufacturing companies in Indonesia, which have not been simultaneously studied in the previous literature. This research uses a quantitative method with a verification approach. The sample consists of 20 manufacturing companies purposively selected from the IDX for the period 2018–2022. Data analysis was conducted using Partial Least Square (PLS). The results show that board diversity has a significant negative impact on green intellectual capital, but does not have a significant impact on sustainability finance. GIC also does not mediate that relationship. The diversity of the board needs to be managed strategically to avoid conflicts that could hinder the company's sustainable financial performance.
The Influence of Board of Commissioners’ Compensation, Human Capital, and Green Innovation on Sustainability Reporting Ratings: Evidence from Indonesia Dwi Jayanti; Marlina
Journal of Islamic Economics and Business Vol. 6 No. 1 (2026): JIEB: Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v6i1.53899

Abstract

Sustainability reporting has become an important mechanism for demonstrating corporate accountability and transparency. However, maintaining high sustainability reporting ratings requires more than formal compliance and may depend on governance incentives, organizational capabilities, and substantive environmental initiatives. This study examines the influence of board compensation, human capital, and green innovation on sustainability reporting ratings among companies participating in the Asia Sustainability Reporting Rating (ASRRAT) in Indonesia. Using a quantitative approach, this study analyzes 69 firm-year observations from 23 companies that consistently participated in ASRRAT during 2021–2023. Data were obtained from annual reports and sustainability reports and analyzed using ordinal logistic regression. The results show that board compensation has a positive and significant effect on ASRRAT ratings. Human capital also has a positive and significant effect, while green innovation demonstrates a positive and significant effect. These findings indicate that stronger governance incentives, greater investment in human capital, and substantive green innovation are associated with a higher likelihood of achieving superior sustainability reporting ratings. The study contributes to the sustainability reporting literature by integrating governance incentives, organizational capabilities, and green innovation within a single empirical framework. The findings suggest that companies can strengthen sustainability reporting performance by aligning board incentives with responsible oversight, developing human capital capabilities, and implementing measurable environmental innovations.
Co-Authors Ali Rahman Reza Zaputra Dwi Jayanti Jimmy Sanjaya Novi Susyani Rudityana Danang Priatomo Siti Kustinah