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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi Kompetif
Indarti Indarti
Sekolah Pasca Unilak
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN KEBERLANJUTAN SEBAGAI PENENTU NILAI PERUSAHAAN: ANALISIS MODERASI KEPEMILIKAN INSTITUSIONAL Zidani Arhandi Rahmana; Jeni Wardi; Indarti Indarti
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Akuntabilitas Keuangan, Tata Kelola Perusahaan, dan Transformasi Akuntansi Berk
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2796

Abstract

This study aims to analyze the influence of sustainability disclosure, the proportion of independent commissioners, institutional ownership, and the interaction between sustainability disclosure and institutional ownership on firm value in plantation companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative panel data regression approach with purposive sampling, the findings reveal that sustainability disclosure positively influences firm value, while independent commissioners and institutional ownership show no significant effect. Moreover, institutional ownership does not moderate the relationship between sustainability disclosure and firm value. A key contribution of this research is the evidence that the combination of sustainability disclosure and institutional ownership has not yet generated tangible added value, highlighting that governance effectiveness depends on disclosure quality and industry sensitivity. The study underscores the importance of enhancing sustainability disclosure, strengthening the role of independent commissioners, and engaging institutional ownership in strategic oversight to foster legitimacy and stakeholder trust.
ANALISIS POTENSI KEBANGKRUTAN MENGGUNAKAN MODEL ALTMAN’S Z-SCORE, MODEL ZMIJEWSKI X-SCORE, DAN MODEL SPRINGATE SERTA PENGARUH KINERJA CAMEL TERHADAP MODEL ALTMAN’S Z-SCORE, MODEL ZMIJEWSKI X-SCORE, DAN MODEL SPRINGATE PADA BANK KONVENSIONAL SWASTA YANG TE Rizki Harianda; Jeni Wardi; Indarti Indarti; Agus Seswandi
Jurnal Daya Saing Vol. 12 No. 1 (2026): Manajemen dan Transformasi Organisasi di Era Digital: Perspektif Sumber Daya M
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i1.2678

Abstract

In business and commercial activities, risks are inevitable, particularly the risk of bankruptcy. This risk is especially critical in the banking sector, which functions as a financial intermediary that collects funds from third parties (investors), including the public, companies, and government or private institutions, and redistributes these funds to parties in need of financing. Banks also engage in investment activities such as real estate and other sectors. Consequently, banks face potential risks in both the short and long term, particularly the risk of bankruptcy. Bankruptcy risk may arise from various factors, both internal and external. This risk applies to all sectors, whether managed by the government or private entities. In the private sector, indications of bankruptcy risk can significantly affect investor confidence in investing in bank shares, while the public may also become reluctant to deposit funds in such banks. Therefore, it is important to detect and minimize bankruptcy risk by analyzing financial conditions using bankruptcy prediction models such as the Altman Z-Score, Springate, and Zmijewski X-Score, as well as by examining the influence of CAMEL-based financial performance on these three models. This study employs a quantitative research approach using secondary data obtained from the financial statements of the sampled banks. The analysis aims to identify bankruptcy risk indicators in bank financial reports through the calculation of bankruptcy scores and multiple linear regression analysis. The results of the study indicate that CAMEL performance has a significant effect on the indication of bankruptcy risk, although the level of significance varies across banks and prediction models. These findings provide valuable evaluations and contributions for bank management and investors, and also offer theoretical and practical insights for academics conducting further research or collaborative studies to develop new scholarly work.
Co-Authors Agus Seswandi Jeni Wardi Rizki Harianda Zidani Arhandi Rahmana