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Ni Gusti Putu Wirawati
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Good Corporate Governance, Disclosure of Corporate Social Responsibility, Company Size and Company Value Ni Ketut Pradnyasari Kartika; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p04

Abstract

Company value is the perception of the company's level of success in improving shareholder welfare. A high company value will make the market believe in its current and future prospects. This research aims to examine the influence of GCG, CSR Disclosure, and Company Size on Company Value. This research was conducted on mining companies listed on the IDX in 2018-2020. The sample was determined using a purposive sampling technique which then obtained a sample of 74 samples. The analysis technique used is a multiple linear analysis technique. The results of the analysis of each variable show that the managerial ownership, institutional ownership and company size variables have a positive effect on company value, while the CSR disclosure variable has no significant effect on company value
Effect of Green Accounting Implementation, Profitability, Leverage, Board of Commissioners Size, and Media Disclosure on CSR Disclosure Agnes Monika Febrianti Kondo; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Corporate Social Responsibility (CSR) is a form of corporate responsibility to stakeholders and the community because of the damage caused by the company's operations. The purpose of this study is to empirically prove the effect of the application of green accounting, profitability, leverage, size of the board of commissioners, and media disclosure on CSR disclosures in mining companies which successively during the 2016-2020 period received PROPER awards from the Ministry of Environment and Forestry with 40 samples. Data collection is done by literature study. The data collected were analyzed using multiple linear regression analysis. The results show that green accounting and media disclosure have a significant positive effect on CSR disclosure, profitability and leverage have a negative effect on CSR disclosure, the size of the board of commissioners has no significant effect on CSR disclosure.
Principles of Good Corporate Governance, Tri Hita Karana Culture, and LPD Financial Performance Ni Putu Eka Tunasti Purnama; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study was to analyze the effect of the principles of good corporate governance and the tri hita karana culture on the financial performance of the Village Credit Institutions (LPD) in Karangasem Regency. The population used in this study were all Village Credit Institutions in Karangasem Regency, amounting to 190 LPD. The sample in this study was 20 LPD. The method of determining the sample used is purposive sampling method with multiple linear regression analysis technique. The results showed that the principles of good corporate governance consisting of transparency, accountability, responsibility, independence, fairness and tri hita karana culture had a significant positive effect on the financial performance of the Village Credit Institution. The results of this study can provide benefits as input in decision making considerations and can implement the principles of good corporate governance and the tri hita karana culture at the Village Credit Institution, Karangasem Regency.
Co-Authors Agnes Monika Febrianti Kondo Ni Ketut Pradnyasari Kartika Ni Putu Eka Tunasti Purnama