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KINERJA KEUANGAN SEBAGAI MEDIASI PENGARUH GCG DAN CSR TERHADAP NILAI PERUSAHAAN PADA SEKTOR INDUSTRI BARANG KONSUMSI Suharningsih, Ririn; Hariyanti, Widi; Harjito, Yunus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on firm value by mediating financial performance. Company value is proxied using the Tobin's Q ratio. The GCG variable is measured by five indicators, namely the Board, Audit Committee, Independent Commissioner, Managerial Ownership, and Institutional Ownership. CSR variable is measured using indicators issued by Global Reporting Initiatives version G4 with a total of 91 items. Meanwhile, the Financial Performance variable is proxied by Return On Assets. The sample in this study was obtained by 33 companies in the consumer goods industry sector with a research period of 3 years (2017-2019). Data analysis using Structural Equation Modeling with Smart PLS 3.3.3 program. The results showed that GCG proved to have a significant effect on Financial Performance and Firm Value. However, CSR is not proven to have an effect on Financial Performance and Firm Value. Meanwhile, Financial Performance is expected to mediate the relationship between GCG and CSR to Company Value, but the results will not be proven.
Ethical Leadership in the Sharia Perspective: The Role of Foreign CEOs and Female CEOs in the Profitability of Mining Companies Harjito, Yunus; Nurhaliza, Fadilla; Hariyanti, Widi; Suhardjanto, Djoko
EQUILIBRIUM Vol 13, No 2 (2025): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v13i2.33882

Abstract

This study examines whether the presence of foreign CEOs and female CEOs influences the profitability of mining companies listed on the Indonesia Stock Exchange (IDX). Prior research on CEO characteristics has demonstrated mixed results, particularly in emerging markets. However, limited studies integrate the analysis of CEO characteristics with Islamic business ethics, creating a research gap this study seeks to address. Using panel data from 68 mining companies over the period 2020–2024 (340 observations), this study employs a common effect model to analyze the effect of foreign CEOs, female CEOs, and leverage on profitability. The results indicate that foreign CEOs positively and significantly affect company profitability, while female CEOs do not exhibit a significant impact. This study contributes to the Islamic economics literature by discussing how leadership characteristics align with principles of amanah, professionalism, fairness, and organizational accountability in the mining sector. The implications suggest that leadership selection aligned with Islamic ethical principles may enhance organizational value and sustainability.
Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia Tahun 2012-2016 Retnaningsih, Susi; Hariyanti, Widi; Astuti, Titiek Puji
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.5850

Abstract

This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this research is financial performance measured by Return on Asset (ROA) and Return on Equity (ROE). The independent variable in this research is The Islamic Social Reporting (ISR). This study uses firm size as a control variable. The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2016. The sample in this research is 10 Sharia banks chosen by using a purposive sampling method. This study uses a simple linear regression analysis as an analytical tool. The results showed that: (1) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Assets (ROA). (2) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Equity (ROE).