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All Journal Riset Akuntansi dan Keuangan Indonesia Journal Corner of Education, Linguistics, and Literature Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi, Perpajakan dan Auditing
Maulidya, Putri
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ZOMBIE COMPANY AND CSR PERFORMANCE WITH CORPORATE GOVERNANCE AND OWNERSHIP AS MODERATOR VARIABLES Madyan, Muhammad; Sasikirono, Nugroho; Maulidya, Putri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11756

Abstract

This study aims to determine the relationship between zombie companies and the performance of corporate social responsibility, with corporate governance and ownership as moderator variables. A zombie company is a near-insolvent firm due to inefficiency and low profitability but still survive with external support from the government or bank (Kane, 1987). The determination of the sample is done by a purposive sampling method, with OLS and Moderated Regression Analysis methods. The number of research samples is 288 companies with a total of 1865 observations for the period 2010-2017. The analysis shows that CSR performance in zombie companies is lower than that of non-zombies. The moderator variable of corporate governance is proxied by board composition, while ownership is proxied by family ownership and institutional ownership. The board composition and institutional ownership variables do not moderate the negative effects of zombie companies on CSR performance, while the family ownership variable worsens the relationship between zombie companies and CSR performance. The research control variables are financial leverage, a dummy of state-owned enterprise, and firm size. While financial leverage has no effect on the CSR performance, the state-owned enterprise and firm size are positively related to that performance.
Pengaruh Leverage dan Likuiditas terhadap Financial Distress dengan Profitabilitas sebagai Pemoderasi Maulidya, Putri; Rida Prihatni; Indah Muliasari
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.12

Abstract

This study aims to determine the effect of leverage and liquidity on financial distress with profitability as a moderation. The population of this study is consumer cyclicals companies listed on IDX during the 2019-2021 period. The sampling method used purposive sampling. The analysis techniques used descriptive statistics, multicollinearity tests, logistic regression, and moderated regression analysis. The results show that leverage has a significant positive effect on financial distress, while liquidity has no effect on financial distress. In addition, profitability is able to moderate the effect of liquidity on financial distress, but unable to moderate the effect of leverage on financial distress.
Zombie Company and CSR Performance with Corporate Governance and Ownership as Moderator Variables Madyan, Muhammad; Sasikirono, Nugroho; Maulidya, Putri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11756

Abstract

This study aims to determine the relationship between zombie companies and the performance of corporate social responsibility, with corporate governance and ownership as moderator variables. A zombie company is a nearinsolvent firm due to inefficiency and low profitability but still survive with external support from the government or bank (Kane, 1987). The determination of the sample is done by a purposive sampling method, with OLS and Moderated Regression Analysis methods. The number of research samples is 288 companies with a total of 1865 observations for the period 2010-2017. The analysis shows that CSR performance in zombie companies is lower than that of nonzombies. The moderator variable of corporate governance is proxied by board composition, while ownership is proxied by family ownership and institutional ownership. The board composition and institutional ownership variables do not moderate the negative effects of zombie companies on CSR performance, while the family ownership variable worsens the relationship between zombie companies and CSR performance. The research control variables are financial leverage, a dummy of state-owned enterprise, and firm size. While financial leverage has no effect on the CSR performance, the state-owned enterprise and firm size are positively related to that performance.
The Effect of Sustainability Report Disclosure on Stock Prices: An Educational Review Maulidya, Putri; Azis, Mohammad Taufik; Djajuli, Mohamad
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.561

Abstract

This study aimed to examine the effect of sustainability performance disclosure on stock prices in mining sector companies listed on the Indonesia Stock Exchange. The disclosure is assessed through three dimensions: economic, social, and environmental performance, based on the Global Reporting Initiative (GRI) standards. Using multiple linear regression analysis with secondary data from sustainability reports and stock price data, the study evaluates both partial and simultaneous effects of the independent variables. The results show that environmental performance disclosure has a significant negative influence on stock prices, social performance has a weak and marginally significant effect, while economic performance disclosure has no significant impact. However, the overall model is statistically significant, indicating that the combined disclosure of the three dimensions has a strong influence on stock price movements. The coefficient of determination (R²) indicates that 95.85% of stock price variation is explained by the model, highlighting a high explanatory power. From an educational review perspective, the findings emphasize the importance of integrating sustainability reporting into business and financial education curricula. By understanding how environmental, social, and economic disclosures affect investor perceptions and market behavior, students, policymakers, and corporate stakeholders can gain deeper insights into the practical relevance of sustainability in capital markets. This educational lens highlights the need for future leaders to balance short-term financial performance with long-term sustainability goals. The study therefore recommends that companies enhance the quality and transparency of sustainability reporting, especially in environmental aspects, to better align with long-term investor expectations and strategic corporate value creation.
Co-Authors Azis, Mohammad Taufik Djajuli, Mohamad Indah Muliasari Muhammad Madyan, Muhammad Rida Prihatni Sasikirono, Nugroho