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Determinants of Corporate Social Responsibility disclosure in State-owned Enterprises: Moderating role of government regulation and organizational slack Rupilu, Wilsna; Tanan, Eugenia Hendrini P.
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5iSpecial-Issue-2.8223

Purpose — This study aimed to examine the effects of Green Accounting, Good Corporate Governance (GCG), Financial Performance, and Leverage on Corporate Social Responsibility (CSR) Disclosure, with Government Regulation and Organizational Slack as moderating variables in State-Owned Enterprises (SOEs).Method — This research was quantitative, employing hypotheses and statistical tools for analysis. The population in this research is limited to manufacturing companies, specifically in the mining, energy, and oil and gas sectors of State-Owned Enterprises listed on the Indonesia Stock Exchange. The sample size consisted of 40 companies with an observation period from 2018 to 2022. The research process began with descriptive statistical analysis, classical assumption tests, and hypothesis testing. Hypothesis testing in this study involved multiple regression analysis to incorporate moderating variables (MRA).Result — The results of the study indicated that Green Accounting, Good Corporate Governance, Financial Performance, and leverage variables had an impact on Corporate Social Responsibility, while government regulation and organizational slack did not moderate the relationship between Green Accounting, Good Corporate Governance, Financial Performance, and leverage with Corporate Social Responsibility.Contribution — This study stands out with its unique approach. It focuses on state-owned companies in mining, energy, and oil and gas over five years (2018-2022), including the COVID-19 period, shedding light on its impact on CSR reporting. The study also uses new variables, giving us fresh insights into CSR practices in these industries. In summary, it provides valuable new information about CSR in state-owned enterprises in these sectors.

Determinants of Sharia Bank Firm Value with Financial Performance as a Moderating Variable Rupilu, Wilsna; Tanan, Eugenia Hendrini P.; Mudamakian, Agnes Kidi Beda
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v6.i1.p135-154

This study examines the impact of Islamic Good Corporate Governance, Islamic Corporate Social Responsibility, Intellectual Capital, and Firm Size on Firm Value. Using a causal quantitative approach, the study analyzed 13 Islamic banking companies registered with the Indonesian Financial Services Authority (OJK) from 2019 to 2023. A purposive sampling technique resulted in a sample of 45 companies. Hypothesis testing was conducted using multiple linear regression and moderated regression analysis (MRA). The findings show that all independent variables influence Firm Value. Additionally, ROA moderates the relationship between Islamic Good Corporate Governance, Islamic Corporate Social Responsibility, and Firm Size with Firm Value but does not moderate the relationship between Intellectual Capital and Firm Value.

Determinants of Corporate Social Responsibility disclosure in State-owned Enterprises: Moderating role of government regulation and organizational slack Rupilu, Wilsna; Tanan, Eugenia Hendrini P.
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5iSpecial-Issue-2.8223

Purpose — This study aimed to examine the effects of Green Accounting, Good Corporate Governance (GCG), Financial Performance, and Leverage on Corporate Social Responsibility (CSR) Disclosure, with Government Regulation and Organizational Slack as moderating variables in State-Owned Enterprises (SOEs).Method — This research was quantitative, employing hypotheses and statistical tools for analysis. The population in this research is limited to manufacturing companies, specifically in the mining, energy, and oil and gas sectors of State-Owned Enterprises listed on the Indonesia Stock Exchange. The sample size consisted of 40 companies with an observation period from 2018 to 2022. The research process began with descriptive statistical analysis, classical assumption tests, and hypothesis testing. Hypothesis testing in this study involved multiple regression analysis to incorporate moderating variables (MRA).Result — The results of the study indicated that Green Accounting, Good Corporate Governance, Financial Performance, and leverage variables had an impact on Corporate Social Responsibility, while government regulation and organizational slack did not moderate the relationship between Green Accounting, Good Corporate Governance, Financial Performance, and leverage with Corporate Social Responsibility.Contribution — This study stands out with its unique approach. It focuses on state-owned companies in mining, energy, and oil and gas over five years (2018-2022), including the COVID-19 period, shedding light on its impact on CSR reporting. The study also uses new variables, giving us fresh insights into CSR practices in these industries. In summary, it provides valuable new information about CSR in state-owned enterprises in these sectors.

The Influence of Good Corporate Governance, Corporate Social Responsibility, and Return on Assets on the Value of Islamic Banks Gah, Tiffany Natalia Petronela; Wulandari, Agusta Amanda; Rupilu, Wilsna; Poeh, Melda Mariana
Journal of Social Commerce Vol. 5 No. 2 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i2.162

This paper examines the process by which Islamic commercial banks in Indonesia create firm value via the interaction of governance mechanisms, moral signaling, as well as, financial performance. Based on more or less numerous forms of multiple linear regression analyses in 12 Sharia compliance banking institutions between 2019 and 2022, the study will investigate the corresponding influence of Islamic Good Corporate Governance (IGCG), Islamic Corporate Social Responsibility (ICSR), and Return on Assets (ROA) on investor-scape perceived value reflecting through Earnings per Share (EPS). The results indicate a strong divergence between the formal systems of governance and market-imposed judgments. IGCG, although institutionally mandated, does not play any significant role in creating firm value, which implies that the current practice of governance is not publicly credible. Comparatively, ICSR has proven to be the most influential predictor representing that the stakeholders give more importance on ethical transparency rather than procedural compliance. ROA is an influential albeit minor element, which supports the idea that profitability is essential but not sufficient by itself to keep valuation trust. Such outcomes must herald a transformation in the vision of value in an Islamic finance context; in other words, how compliance is measured and appropriately valued financially is no longer an internalized affair because such reality is more seen in terms of filming the veracity of a financial institution publicly.

Kinerja Pendapatan Asli Daerah; Analisis Efektivitas Dan Kontribusi Pajak Daerah Pada Badan Pendapatan Daerah Kabupaten Kupang Rupilu, Wilsna; Nggelan, Thereza Julita; Mudamakin, Agnes Kidi; Tanan, Eugenia H P.
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 10 No. 02 (2025): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v10i02.132384

Abstract This study aims to determine the effectiveness and contribution of regional taxes as a source of Regional Original Revenue (PAD) at the Kupang Regency Regional Revenue Agency (BAPBD). This study employed qualitative methods. The types and sources of data used in the study were primary and secondary data. Data collection techniques employed were interviews and documentation. Data analysis techniques using effectiveness ratios were used to determine the region's ability to realize targets, while contribution ratios were used to determine the contribution of regional taxes as a source of regional original revenue. The results showed that the level of effectiveness of regional taxes in Kupang Regency fell into the less effective category with an average percentage of 84.98%. Meanwhile, the contribution of regional taxes as a source of regional original revenue at the Kupang Regency Regional Revenue Agency averaged 28.90%, a percentage that falls within the moderate category. The regional government is expected to further improve its performance in regional tax collection in Kupang Regency and to further explore the potential of existing taxes. Keywords: Regional Original Revenue, Effectiveness, Regional Taxes

Analisis Pengaruh Pertumbuhan Pendapatan Asli Daerah dan Pertumbuhan Belanja Modal Terhadap Fiscal Stress Rupilu, Wilsna; Tanan, Eugenia Hendrini P.; Lakusa, Marthini
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v4.i1.p47-63

This study aims to find out how the growth of PAD and capital expenditure of the regional government on the mainland of Timor Island are affected by budget pressure (fiscal stress). Quantitative research methods and statistical analysis were used in this study. The data used is secondary data in the form of document data as the main means of data collection. Some common methods used to analyze data are linear regression analysis, hypothesis testing, and the use of classical assumptions. The results showed that the growth of PAD PEMDA mainland island of Timor had a positive effect on fiscal stress, besides that the results also showed that capital expenditure had a negative effect on fiscal stress and simultaneously or simultaneously PAD and capital expenditure had an effect on fiscal stress.

The Role of Corporate Governance in Mediating the Effect of Corporate Social Responsibility and Green Innovation on the Business Performance of the Ikait Woven Fabric Creative Industry Rupilu, Wilsna; Wulandari, Agusta Amanda; Gah, Tiffany Natalia Petronela
Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i1.2743

The purpose of this study is to examine the role of corporate governance in mediating the effect of corporate social responsibility and green innovation on the business performance of the Ikat woven fabric creative industry in East Nusa Tenggara (NTT). The findings are expected to help the creative industry enhance its competitiveness by not only focusing on business sustainability and profitability through Good Corporate Governance (GCG) and Green Product Innovation (GPI), but also by considering the surrounding community through Corporate Social Responsibility (CSR). This study employed a quantitative explanatory research design. The data source consisted of primary data. The population included creative industry actors in the Ikat woven fabric sector across Flores Island, specifically in West Manggarai Regency, Manggarai, Sikka, and Ende. The sample was selected using quota and purposive sampling techniques, resulting in 55 creative industry actors. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results indicate that corporate social responsibility has a positive and significant effect on business performance. Green innovation also has a positive and significant effect on business performance. Furthermore, corporate social responsibility has a positive and significant effect on business performance through good corporate governance as a mediating variable. Similarly, green innovation has a positive and significant effect on business performance through good corporate governance.

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