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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Anis Chariri
Universitas Diponegoro, Semarang, Indonesia.
Economics, Econometrics & Finance

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The Effect of Corporate Social Responsibility on Firm Value: Does the Independent Commissioner Matter? Maesy Nur Anjani; Anis Chariri
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7206

Abstract

The purpose of this study is to analyze the effect of Corporate Social Responsibility disclosure on firm value and the moderating role of Independent Commissioners in energy sector companies listed on the Indonesia Stock Exchange for the 2023–2025 period. The increasing demand for business sustainability encourages companies, particularly in the mining sector, to demonstrate their social and environmental accountability. This study uses a quantitative method with moderated regression analysis using Eviews 12 software, with a sample of 91 companies selected through purposive sampling. Firm value is measured using Tobin's Q, Corporate Social Responsibility disclosure is measured using the GRI Standards index, and Independent Commissioners are measured based on their proportion of the total board of commissioners. The results show that CSR has a negative and significant effect on firm value indicating that investors in the mining sector tend to view Corporate Social Responsibility expenditures as a cost burden. In addition, Independent Commissioners are not proven to moderate the relationship between Corporate Social Responsibility and firm value reflecting that the existence of independent commissioners is still formal and ineffective as a monitoring mechanism.
Fraud Tendency: The Role of Financial Pressure and Permissive Organizational Culture Maya Robiatul Adawiyah; Anis Chariri
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 4 (2026): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i4.7392

Abstract

This study analyzes the effects of financial pressure and permissive organizational culture on the tendency toward fraud, specifically asset misappropriation, among Zakat Management Organizations (ZMOs) in Central Java, Indonesia. The study employs a quantitative approach with a cross-sectional survey design. Data were collected through questionnaires distributed to employees of ZMOs affiliated with the Zakat Forum (FOZ) in Central Java. Using purposive sampling with a minimum employment tenure of six months as the eligibility criterion, 102 respondents met the research criteria. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that financial pressure positively and significantly affects fraud tendency, with a path coefficient of 0.337 and a p-value of 0.004. Permissive organizational culture also positively and significantly affects fraud tendency, with a path coefficient of 0.332 and a p-value of 0.003. The R-square value of 0.324 indicates that financial pressure and permissive organizational culture jointly explain 32.4% of the variance in fraud tendency. This implies that ZMOs should reduce employees' financial pressures and strengthen an organizational culture that does not tolerate unethical behavior to prevent fraud more effectively. This study extends the application of Fraud Pentagon Theory to faith-based nonprofit organizations, particularly those involved in zakat fund management.
Co-Authors Maesy Nur Anjani Maya Robiatul Adawiyah