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<![CDATA[ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN DAN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT ]]>
<![CDATA[Krisyadi, Robby]]>;
<![CDATA[Elleen, Elleen]]>
<![CDATA[ Global Financial Accounting Journal Vol 4 No 1 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v4i1.753
<![CDATA[The objective of this study is to examine and analyze the correlation of company characteristics and corporate governance towards sustainability report disclosure. The company characteristics mentioned before consist of company size, leverage level, profitability level, and liquidity level, while the corporate governance consist of the board of directors?s meeting frequency and audit committee?s meeting frequency. Companies listed in the Indonesia Stock Exchange from 2014 to 2018 are the objects of this research. Data that needs to be collected are financial reports, annual reports, and sustainability reports if available. Purposive sample is the sampling technique used in this study by establishing certain characteristics that are in line with the objectives of the study. There are 301 companies used as samples. The data that has been collected will then be processed with a software called SPSS Version 22 which is analyzed with the logistic regression model. The test results in this study explain that company size, profitability, and the board of directors have a positive effect on sustainability report disclosure, while leverage and the audit committee don?t have any significant effects on the sustainability report disclosure. In addition, there are also significant negative results indicated by the liquidity variable on the sustainability report disclosure. This is triggered by the company's poor financial condition, so companies with low liquidity tend to disclose more additional information such as sustainability reports so that investors will continue to invest in the company.]]>
<![CDATA[ANALISIS PENGARUH PENGHINDARAN PAJAK, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Krisyadi, Robby]]>;
<![CDATA[Angery, Evi Yessy]]>
<![CDATA[ ]]>
Publisher : <![CDATA[ ]]>
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DOI: 10.31955/mea.v5i3.1460
<![CDATA[Penelitian yang dilakukan ialah guna melakukan studi dampak penghindaran pajak, likuiditas, ukuran perusahaan pada nilai perusahaan dengan leverage dan industry type selaku variabel kontrolnya. Data perusahaan terdaftar di BEI digunakan sebagai objek penelitian dari tahun 2016-2020 dengan sampel sebanyak 401 perusahaan berdasarkan metode purposive sampling. Melalui penelitian didapati hasil yang memperlihatkan kalau penghindaran pajak dan ukuran perusahaan mempunyai dampak relevan positif pada nilai perusahaan, likuiditas dan leverage terdapat dampak signifikansi negatif pada nilai perusahaan, dan industry type tidak terdapat dampak pada nilai perusahaan.]]>
<![CDATA[PENGARUH EFISIENSI MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI ]]>
<![CDATA[Krisyadi, Robby]]>;
<![CDATA[Hendi, Hendi]]>;
<![CDATA[Chairika, Saltycia]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (2024): Performance: Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v14i1.3109
<![CDATA[This study aims to investigate the impact of intellectual capital on the performance of companies listed on the Indonesia Stock Exchange with the moderation of company size. The research focuses on the use of quantitative data, including the annual reports of companies listed on the IDX from 2018 to 2022. The sample was collected using purposive sampling method, comprising a total of 166 company samples. The analytical methods employed include classic assumption testing, multiple linear regression analysis, and hypothesis testing using the F-test (for overall influence) and the t-test (for partial influence) at a significance level of 0.05. The results of this study reveal an insignificant relationship between intellectual capital (MVAIC) and company performance (ROA) as well as company size gives insignificant to the relationship. This finding provides valuable insights for stakeholders in the Indonesian stock market and companies listed on the Indonesia Stock Exchange in managing their intellectual capital.]]>
<![CDATA[Hubungan penghindaran pajak dan tanggung jawab sosial perusahaan pada perusahaan di Bursa Efek Indonesia ]]>
<![CDATA[Susanti, Susanti]]>;
<![CDATA[Hendi, Hendi]]>;
<![CDATA[Krisyadi, Robby]]>;
<![CDATA[Fathia, Yenny]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2077
<![CDATA[This study aims to determine the relationship between tax avoidance and corporate social responsibility in companies on the IDX. In this study, tax avoidance, family ownership, foreign ownership, and public ownership are independent variables. CSR with the GRI 91 proxy is the dependent variable in this study. Companies listed on the Indonesia Stock Exchange (IDX) on the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020 were used in the study. The method used in sampling is purposive sampling method. The data used is the company's annual report that has been audited. Analysis of the data in this study used Eviews10 to perform an analysis that began with descriptive statistical tests, then continued with panel regression analysis and hypotheses. This study shows that tax avoidance with the ETR proxy is proven to have a positive and significant relationship to CSR. The variables of family ownership and foreign ownership are proven to have a public ownership relationship showing a negative coefficient. Firm size, firm profit, and leverage which are control variables in this study are also related to CSR.]]>
<![CDATA[Pengaruh MVAIC Terhadap Efisiensi Operasional Perusahaan Keuangan di BEI Periode 2018-2022 ]]>
<![CDATA[Springer, Andriano Excelt]]>;
<![CDATA[Krisyadi, Robby]]>;
<![CDATA[Chandra, Budi]]>
<![CDATA[ Jambura Accounting Review Vol. 5 No. 1 (2024): Jambura Accounting Review - February 2024 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo ]]>
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DOI: 10.37905/jar.v5i1.111
<![CDATA[Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Modified Value Added Intellectual Capital (MVAIC) terhadap efisiensi operasional perusahaan keuangan di Indonesia. Penelitian ini menggunakan metode kuantitatif. Sampel penelitian yang digunakan adalah perusahaan keuangan yang terdaftar di BEI periode 2018-2022. Sampel berjumlah 105 perusahaan dengan menggunakan Teknik purposive sampling. Dalam menghitung variabel dependen menggunakan metode SFA (Stochastic Frontier Analysis). Peneliti menggunakan aplikasi SPSS untuk pengujian outlier dan aplikasi Eviews dalam pemilihan model terbaik dan pengujian hipotesis. Hasil penelitian menunjukkan MVAIC memiliki pengaruh signifikan positif terhadap efisiensi operasional. Variabel utama yang memberikan kontribusi terbesar adalah HCE (Human Capital Efficiency). RCE (Relational Capital Efficiency) dan PCE (Process Capital Efficiency) memiliki korelasi signifikan negatif, sedangkan CEE (Capital Employed Efficiency) memiliki pengaruh tidak signifikan terhadap efisiensi operasional. Nilai MVAIC yang besar akan meningkatkan efisiensi dan berinvestasi pada sumber daya manusia juga dapat terjadi kenaikan efisiensi operasional serta menciptakan keunggulan kompetitif yang sejalan dengan teori resource-based view.]]>
<![CDATA[The Role of Celebrity CEO in Enhancing Corporate ESG Performance ]]>
<![CDATA[Chandra, Budi]]>;
<![CDATA[Krisyadi, Robby]]>;
<![CDATA[Anita]]>;
<![CDATA[Jessica]]>
<![CDATA[ Global Financial Accounting Journal Vol. 8 No. 2 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v8i2.10137
<![CDATA[This study examines the impact of celebrity CEOs on corporate ESG (Environmental, Social, and Governance) performance in publicly listed manufacturing companies in Indonesia from 2018 to 2022. Leveraging stakeholder and legitimacy theories, the research explores how the public visibility and media influence of celebrity CEOs drive corporate sustainability. A quantitative approach was employed, utilizing regression analysis to test the hypothesis. The findings reveal a significant positive relationship between celebrity CEOs and ESG performance, with high-profile leaders enhancing corporate transparency, accountability, and sustainability practices. The study highlights the theoretical implications by expanding the understanding of celebrity CEOs within corporate governance frameworks and practical implications for policymakers and corporate boards. However, the study is limited to Indonesia's manufacturing sector and a specific timeframe, suggesting the need for further research across diverse industries and regions. The results underscore the importance of leadership visibility in advancing corporate sustainability, offering valuable insights for stakeholders aiming to align corporate strategies with societal expectations.]]>
<![CDATA[PERAN MODAL INTELEKTUAL DAN KERAGAMAN JENIS KELAMIN DALAM KINERJA PERUSAHAAN ]]>
<![CDATA[Krisyadi, Robby]]>;
<![CDATA[Lee, Kaoling]]>
<![CDATA[ JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sultan Agung ]]>
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DOI: 10.37403/financial.v8i2.474
<![CDATA[Modal intelektual adalah aset yang berbasis pada pengetahuan dan merupakan sumber daya terpenting dalam penciptaan keunggulan kompetitif. Keragaman jenis kelamin adalah salah satu mekanisme dan bagian integral dari tata kelola perusahaan yang baik. Peristiwa ekonomi seperti krisis ekonomi, inovasi yang berkelanjutan, dan perkembangan ekonomi di abad ini mengindikasikan adanya keperluan investasi pada modal intelektual sementara tata kelola perusahaan yang baik berkaitan dengan pengembangan mekanisme dan praktik yang memastikan akuntabilitas manajemen perusahaan dan meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui peranan modal intelektual dan keragaman jenis kelamin dalam kinerja perusahaan. Purposive sampling method digunakan dalam penentuan sampel penelitian dan melalui metode ini diperoleh data observasi sebanyak 1.202 data. Perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia periode 2017-2021 adalah populasi dari penelitian. Metode analisis data yang diaplikasikan dalam penelitian ini adalah metode regresi panel. Variabel-variabel yang digunakan dalam penelitian ini terdiri dari modal intelektual dan keragaman jenis kelamin sebagai variabel independen, kinerja perusahaan yang diukur dengan tingkat pengembalian aset, tingkat pengembalian ekuitas, laba bersih, dan margin keuntungan sebagai variabel dependen dan ukuran perusahaan, usia perusahaan, dan leverage sebagai variabel kontrol. Hasil penelitian ini menunjukkan bahwa modal intelektual memiliki pengaruh signifikan positif dalam kinerja perusahaan sedangkan keragaman jenis kelamin tidak memiliki pengaruh signifikan dalam kinerja perusahaan.Kata kunci: Modal Intelektual, Keragaman Jenis Kelamin, Kinerja Perusahaan.]]>
<![CDATA[Do Effectiveness Board Affect Sustainability Performance? Evidence from Indonesia ]]>
<![CDATA[Krisyadi, Robby]]>;
<![CDATA[Chandra, Budi]]>;
<![CDATA[Angraini, Juli]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/marginal.v4i3.1800
<![CDATA[Many Indonesian companies struggle with limited board effectiveness and inadequate corporate governance structures, which in turn impede their sustainability performance. Instead of prioritizing sustainability as a strategic goal, most firms in Indonesia view it as just a compliance obligation. The main objective of this study is to analyze the influence of board size, board independence, meeting frequency, and meeting attendance rate on sustainability performance. Information for this research was gathered from the yearly and sustainability reports of firms listed on the Indonesia Stock Exchange between the years 2018 and 2022. Companies that released sustainability reports during this time frame were chosen for the sample using purposive sampling method. The analysis of data utilized the panel regression technique in conjunction with the Eviews tool for analysis. The results from the regression analysis indicate a clear and positive impact of board independence and attendance rate at meetings on sustainability performance. On the other hand, the size of the board and the frequency of meetings do not seem to have a significant impact on sustainability performance. This research can be a reference for future researchers and for companies to evaluate and optimize corporate governance so as to increase transparency and support the achievement of sustainability performance. The novelty of this article lies in the research focus on companies that publish sustainability reports in developing countries, namely Indonesia as a form of transparency of sustainability performance.]]>
<![CDATA[Do Executive Incentives Drive Performance? A Study of Manufacturing Firms in Indonesian ]]>
<![CDATA[Chandra, Budi]]>;
<![CDATA[Mardianto, Mardianto]]>;
<![CDATA[Krisyadi, Robby]]>;
<![CDATA[Christina, Claudia]]>
<![CDATA[ Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 1 (2026): Februari ]]>
Publisher : <![CDATA[Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo ]]>
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DOI: 10.32500/jematech.v9i1.10253
<![CDATA[The growing disparity between executive compensation (EXECOMP) and employee wages, along with increasing concerns over the effectiveness of incentive structures, highlights the urgency of understanding how executive pay influences firm performance (FP). This study investigates whether well-aligned compensation schemes can effectively motivate executives and enhance firm value, particularly under conditions of public scrutiny and regulatory pressure. Grounded in agency theory, the study analyzes 264 observations from manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022. Using Ordinary Least Squares (OLS) regression analysis, the results reveal a statistically significant positive relationship between EXECOMP and FP. These findings underscore the importance of performance-based incentives in driving executive behavior and improving financial outcomes. The study contributes to the literature by offering updated empirical evidence from an emerging market context, reinforcing the strategic role of EXECOMP in promoting sustainable corporate growth.]]>
