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All Journal Measurement : Jurnal Akuntansi DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Eksos Penamas: Journal of Community Service Jurnal Ilmiah Pengabdian dan Inovasi Kapuas
Cahyowati, Anik
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Journal : Eksos

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The Influence of Good Corporate Governance, Return on Assets and Financial Distress with Firm Size as a Moderating Variable on the Integrity of Financial Reports Triani, Merry; Cahyowati, Anik; Andjioe, Oscar Rynandi
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.776

Abstract

Quality financial reports are financial reports that are equipped with complete reports. To protect the rights of stakeholders. This research aims to see which is proxied by the audit committee, Return On Assets (ROA) and Financial Distress and to find out whether Firm Size is a Moderating Variable the influence of Good Corporate Governance on the Integrity of Financial Reports partially. This research uses quantitative research known as associative research. For the population, financial report data from companies in the manufacturing industry for 2018-2020 were used and a purposive sample was used. This study are multiple regression analysis and path analysis with Eviews 10 software for data analysis tools. The results of the research show that Good Corporate Governance as proxied by the audit committee, Return On Assets (ROA), and Financial Distress does not partially result the Integrity of Financial Reports, on the contrary Companies can weaken the affect of the audit committee on the integrity of financial reports and strengthen the influence ROA and financial distress on the integrity of financial reports.
PENGARUH PENGUNGKAPAN ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Nugroho, Yohanes Adi; Widodo, Agus; Cahyowati, Anik
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.926

Abstract

The aim of this research is to look for the influence of Environmental, Social, Governance (ESG) on financial performance (ROA), the influence of Environmental, Social, Governance (EGS) on Company value (Tobin) as well as the influence of Environmental, Social, Governance (ESG) and financial performance ( ROA) on company value (Tobin). Using a sample of public companies listed on the Indonesia Stock Exchange in 2023. The sample was selected based on purposive sampling criteria and obtained a total sample of 66 companies that reported Environmental, Social, Governance (ESG) in 2023. This research also used a control variable, namely Size ( Total Assets) and Leverage. The analytical tool used is multiple regression using SPSS version 25. The research results show that there is no influence between ESG and financial performance (ROA) with a sig value. 0.264. ESG has no effect on company value (Tobin) with sig. 0.396. ESG and financial performance (ROA) have no effect on company value (Tobin) sig. 0.417 and 0.879.
Co-Authors AGUS WIDODO Agus Widodo Andjioe, Oscar Rynandi B2092151009, PERDHIANSYAH Cahyowati, Perdhiansyah Fiorintari, Fiorintari Fiorintari, Fioritari Ida Ayu Putu Sri Widnyani Ika Kurnia Indriani Indriani, Ika Kurnia Irawati, Rika Kartawati Mardiah Lestari, Melati Pramudita Mahyus Mahyus, Mahyus Merry Triani Murti Puspita Rukmi Nur, Uray M. Prasetyo, Henri Sari, Arindya Sari, Wida Arindya Soraya Soraya Soraya Wana, Desty Yani Riyani Yohanes Adi Nugroho