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Eka Ardhani Sisdyani
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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The Effect of Environmental, Social, Governance Disclosure and Intellectual Capital on Profitability Ni Made Widiani; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p05

Abstract

Increased stakeholder demands for information transparency and social responsibility have prompted companies to disclose information related to environmental, social, and governance issues and to consider intellectual capital as a strategic asset in increasing profits. The objective of this study is to analyze the impact of Environmental, Social, and Governance (ESG) disclosure and intellectual capital on the profitability of the energy sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2023. The sample was selected using a purposive sampling approach and resulting in 146 observations from 42 companies. Data analysis was conducted using panel data regression techniques through STATA-17 software. The research findings indicate that only governance disclosure and intellectual capital have a positive impact on profitability. Keywords: Environmental Disclosure; Social Disclosure; Governance Disclosure; Intellectual Capital; Profitability
Strategic Correlation between Good Corporate Governance, Intellectual Capital, and Corporate Social Responsibility with Financial Performance Ni Putu Pratiwi Ika Dharma Lestari; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p07

Abstract

Financial performance reflects a company’s overall financial condition. The growth of modern enterprises has intensified business competition, thereby necessitating the establishment of robust governance systems. Intellectual capital, as an intangible asset, plays a critical role in enhancing a company’s ability to generate competitive advantage. In parallel, companies are obligated to implement Corporate Social Responsibility (CSR) initiatives as part of their commitment to sustainable development. The novelty of this research lies in its approach to variable measurement. This study aims to examine the correlation between Good Corporate Governance (GCG), Intellectual Capital (IC), and CSR with financial performance in the banking sector. The sample was selected using a non-probability sampling approach with a purposive sampling technique. Secondary data were sourced from the official website of the Indonesia Stock Exchange and the financial reports of listed banking companies. Data analysis was conducted using STATA. The findings indicate that GCG and CSR do not exhibit a significant correlation with financial performance in the banking sector. Conversely, intellectual capital demonstrates a positive and significant correlation with bank financial performance.
The Influence of Knowledge and Investment Risk on Student Interest to Invest with Investing Attitudes as Mediating Variable Nicholas Arvin Ompusunggu; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The research focuses on the interests of students, especially the younger generation who already have an interest in investing in the capital market. This study aims to analyze and provide empirical evidence regarding the effect of knowledge and investment risk on student interest in investing mediated by investment attitudes. The research population is students of the Accounting Department, Faculty of Economics and Business, Udayana University. The sample collection method was probability sampling with a simple random sampling technique and 156 students were selected as research samples. Data were analyzed using multiple linear regression analysis techniques and Sobel test as a mediation test. The results of the study found that investment knowledge had no effect on student interest in investing in the capital market, while investment risk had a positive effect on student interest in investing in the capital market, in addition to investing attitudes had a positive effect on student investment interest. The results of this study also prove that investment attitudes are not able to mediate the effect of knowledge and investment risk on student interest in investing in the capital market.
The Effect of Profitability, Leverage, and Firm Size on Corporate Social Responsibility Disclosure Aflahalqie Zain; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p02

Abstract

Corporate social responsibility (CSR) disclosure has become a regulatory obligation for public companies to report their social and environmental performance. Nevertheless, the level of CSR disclosure among manufacturing companies in Indonesia remains relatively low. This research aims to obtain evidence on how factors such as firm size, profitability, and leverage affect CSR disclosure. Utilizing multiple linear regression analysis, a total of 511 observations were gathered from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The results indicate that CSR disclosure is positively influenced by profitability and firm size, whereas leverage has no effect on CSR disclosure. This study contributes to the application of stakeholder theory and provides practical insights for relevant parties, particularly companies and their stakeholders.
Budgetary Participation and Budget Emphasis on Budgetary Slack with Internal Locus of Control as Moderator Ni Kadek Sintya Julia; Eka Ardhani Sisdyani
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 find out the effect of budgetary participation and budget emphasis on budgetary slack and to find out the ability of the internal locus of control in moderating the influence of independent variables on budgetary slack. This research was conducted in Denpasar City with a total sample of 102 respondents who were determined using a purposive sampling technique. Data collection was carried out using a questionnaire, while the data analysis technique used was Moderated Regression Analysis. Based on the results of the analysis, it is known that budgetary participation has a negative effect on budgetary slack, while budget emphasis has a positive effect on budgetary slack. The existence of an internal locus of control strengthen the effect of budgetary participation and weaken the effect of budget emphasis on budgetary slack.
Co-Authors Aflahalqie Zain Ni Kadek Sintya Julia Ni Made Widiani Ni Putu Pratiwi Ika Dharma Lestari Nicholas Arvin Ompusunggu