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All Journal Riset Manajemen dan Akuntansi Jurnal Ilmiah Edunomika (JIE)
Suwasono, Heru
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORTING DITINJAU DARI MEKANISME CORPORATE GOVERNANCE, TIPE INDUSTRI, AKTIVITAS PERUSAHAAN, KONFLIK KEPENTINGAN, SLACK RESOURCES Suwasono, Heru; Purwaningsih, Endang
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12241

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris serta menganalisis pengungkapan sustainability reporting ditinjau dari mekanisme corporate governance, tipe industri, aktivitas perusahaan, konflik kepentingan, slack resources. Populasi dalam penelitian ini adalah perusahaan consumer cyclicals, non consumer cyclicals, dan sektor financial yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan tahun 2022. Pemilihan sampel penelitian dengan metode purposive sampling, yaitu pemilihan sampel berdasarkan kesesuaian karakteristik dengan kriteria sampel yang telah ditentukan sebelumnya. Penelitian ini menggunakan teknik analisis regresi data panel. Sampel yang memenuhi kriteria untuk perusahaan sektor consumer cyclicals 51, sektor non consumer cyclicals 41, dan sektor financial 75, total sampel 167 perusahaan. Hasil pengujian hipotesis dengan menggunakan T statistik menunjukkan bahwa variabel mekanisme corporate governance, tipe industri, aktivitas perusahaan, konflik kepentingan, berpengaruh positif terhadap pengungkapan sustainability report dan variabel slack resources tidak berpengaruh terhadap pengungkapan sustainability report.
Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Diversitas Gender Direksi Terhadap Financial Distress (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Viansyah, Muhammad Ananda Putra; Suwasono, Heru
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.498

Abstract

This study aims to determine the effect of Good Corporate Governance (GCG), company size, and board gender diversity on financial distress in property and real estate companies in Indonesia during 2020-2024. The study sample consisted of 185 data from 37 companies selected through purposive sampling from the population of property and real estate companies listed on the Indonesia Stock Exchange during 2020-2024. This study used a quantitative approach and secondary data, namely time series data, analyzed using multiple linear regression to examine the effect of good corporate governance, company size, and board gender diversity on financial distress. The results of this study differ from the research hypothesis, which stated that the independent variables have a negative effect on the dependent variable. The results indicate a positive and significant effect of institutional ownership and board gender diversity on financial distress. Meanwhile, board size and company size did not significantly influence financial distress.
Pengaruh Kepemilikan Institusional, Risiko Keuangan, Nilai Perusahaan, Dan Ukuran Perusahaan Terhadap Perataan Laba Prasetya, Muh Afilza; Suwasono, Heru
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.499

Abstract

This study aims to determine the effect of institutional ownership, financial risk, firm value, and firm size on income smoothing in the healthcare and industrial sectors in Indonesia during 2020-2024. The research sample consisted of 38 companies from 18 companies in the healthcare sector and 65 companies from 41 companies in the industrial sector, selected through purposive sampling from the population of companies listed on the Indonesia Stock Exchange during 2020-2024. This study uses quantitative data analyzed using multiple linear regression methods to examine the effect of institutional ownership, financial risk, firm value, and firm size on income smoothing. The results indicate that institutional ownership and financial risk have no effect on income smoothing. Firm value has a positive effect on income smoothing, while firm size has a negative effect on income smoothing.
Co-Authors Endang Purwaningsih Prasetya, Muh Afilza Viansyah, Muhammad Ananda Putra