Article Per Year (5 Year)
p-Index From 2021 - 2026
1.8
P-Index
This Author published in this journals
All Journal Jurnal Mahasiswa Jurusan Arsitektur Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo SOLUSI Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Mizania : Jurnal Ekonomi dan Akuntansi Jurnal Ekonomi Bisnis dan Kewirausahaan Journal of Islamic Contemporary Accounting and Business JIMEKA
Khomsatun, Siti
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Pengaruh Corporate Governance, Ukuran Perusahaan, dan Kinerja Keuangan terhadap Pengungkapan Corporate Social Responsibility Perusahaan Indeks ESG Quality 45 IDX Marhamah, Siti; Khomsatun, Siti; Ersyafdi, Ilham Ramadhan
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 2 (2025): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v5i2.1828

Abstract

This study aims to obtain empirical evidence and analyze the influence of corporate governance, firm size, and financial performance on corporate social responsibility (CSR) disclosure. The research population consists of companies listed on the ESG Quality 45 IDX KEHATI Index. Using a purposive sampling technique, 21 companies were selected as the research sample for the 2021–2022 period. The independent variables examined in this study include board of directors size, board of commissioners size, audit committee, managerial ownership, firm size, liquidity, and profitability. This study adopts a quantitative-associative research design, employing panel data regression analysis as the analytical technique. The findings reveal that CSR disclosure is significantly influenced by managerial ownership—as a proxy for corporate governance—and liquidity—as a proxy for financial performance. In contrast, other corporate governance proxies (board of directors size, board of commissioners size, and audit committee), as well as firm size and profitability, are found to have no significant effect on CSR disclosure.
Exploring the Influence of Executive Demographics on Risk Disclosure in Islamic Banks: The Governance Role of Audit Committee Expertise Sulhani, Sulhani; Khomsatun, Siti
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB (Article in Press)
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aims to obtain evidence and analyze the influence of top management demographics on the disclosure of Islamic banking risk and the moderating role of the audit committee's expertise. Using purposive sampling, this study obtained a sample of 77 observations for the period 2014 – 2019. The first results of the study show that the demographics of top management do no effect on the disclosure of Islamic banking risk, except for the age demographics and experience in Islamic banking of top management. The second results are that the expertise of the audit committee plays a role in strengthening the influence of top management demographics such as age, education background, Islamic banking experience on risk disclosure of Islamic banking. The implications of this study emphasize the importance of the audit committee's expertise, especially those gained from its experience as an internal audit, which can support in complementing top management's performance in risk disclosure. It is considered by the board of commissioners in selecting of the audit committee team in order to achieve transparency in risk information.
Co-Authors Agung Murti Nugroho Ahmadi, Lusiana Putri Aryani, Habsyah Fitri Ersyafdi, Ilham Ramadhan Fauziyyah, Nurul Fikry, Rifqi Roushan Fitri, Habsyah Ginanjar, Sunandie Eko Hasim, Fitria Muhammad Aras Prabowo Munir, Ahmad Misbakhul Novia Lestari Saputri, Anjeli Saputri, Pelangi Angga Saufanny, Annisa Difa Siti Marhamah, Siti Sulhani, Sulhani Taufik Hidayadi Ulfa, Fitria Yapono, Dania Amani Zakiyatun, Amita