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Journal : Study of Scientific and Behavioral Management (SSBM)

Pengaruh Kepemilikan Manajemen dan Good Corporate Governance terhadap Penerapan Triple Bottom Line dengan Kinerja Keuangan sebagai Pemoderasi pada Perusahaan Sektor Perkebunan yang Terdaftar di Bursa Efek Indonesia Anggraeni, Anggraeni; Indriyani MS, Eka; Raprayogha, Rusdi
Study of Scientific and Behavioral Management Vol 5 No 3 (2024): Digital Culture Nowadays
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v5i3.49217

Abstract

This study aims to examine the effect of managerial ownership and good corporate governance on the triple bottom line, with financial performance as a moderator. The plantation sub-sector industry in Indonesia has contributed 54.99% of total GDP. This study uses moderated regression analysis. The sampling technique used is purposive sampling with a sample size of 10 companies for 3 years with a reporting period of 2020-2022. The results of the study partially show that management ownership has a positive and significant effect, while good corporate governance with the independence of commissioners, the board of commissioners has a positive and significant effect, while the audit committee, the board of directors has a negative and significant effect on the implementation of the triple bottom line. Simultaneously, the variables of management ownership and good corporate governance have a significant effect on the implementation of the triple bottom line. The results of the MRA financial performance study do not moderate the variables of management ownership and the Good Corporate Governance variable. This study still has shortcomings such as the research period, the minimum number of samples so that it is less able to provide the actual condition of the company.
Co-Authors Abdullah, Made Dwi Abdullah, Made Dwi Agung Puji Haryanto Amalia, Eka Lailin Amri, Muhammad Faisal Lutfi Amrullah Amrullah Andi Agusniatih Anggoda, Talia Angelin Arrozain, M. Dziyaul F. Burhanudin Malik Burhanudin Malik Cece Sumantri Chatarina Umbul Wahyuni Citra, Munica Ade damayanti, febi Darojah, Citra Iqliyah Dede Kardaya Deden Sudrajat Dewi Wahyuni Dian Yuni Pamuji DIMYATI, AKHMAD Dyah Prasetiani Elis Dihansih Fauziyah, Zaenab fitrah, reza Furqoni, Muhammad Iqbal Hanafi Nur harahap, finsa dwinanda Hidayatullah, Wildan Widya Ikhsan, Haerul Ilham, Al Indriyani MS, Eka Indriyani, Dwi Mei Indry Cahya Iriawati Iriawati Jahratul, Nada Juarsa, Akhmad Juni Isnanto lukmana, candra lukmana, candra Madaniah, Anisa Mahirta Mahirta Mala Nurilmala Malik, Burhanudin Nandi, Febbi Julia Novi Sidroh Farida Nurindah, Nita Nurindah, Nita Pangestika, Sandra Dwi Paryanta, Paryanta Pramudita, Ratri Prayoga Nugraha, Prayoga Raden Mohamad Herdian Bhakti Rahman, Andin Audina Dwiutami Rahmat, Nur Ramadhani, Gina Dhea ramdani, ilham ramdani, ilham Raprayogha, Rusdi Rina Rina Ristika Handarini rokhmania, nur'aini Rozi, Ahmad Fahrul Rozi, Ahmad Fahrul Rukmiasih Rukmiasih Sadiyah, Halimatul Sadiyah, Halimatul saeful amin, nandang saeful amin, nandang Sambu, Abdul Haris Sanches, Patrecia Yosefani Brigita Sektiadi, Sektiadi Shabirah, Fauziyah Shofiyanti Nur Zuama Siahaan, Syailendra Syahputra Sihotang, Ellen Theresia sirad, La Ode Sonandi, Alfius Strawberry, Vivy Supriatman, Pepi Supriatman, Pepi Suryanah Suryanah Suryati Suryati Syahir, Sarfin Syawaluddin Soadiq, Syawaluddin T. Suryati Tri Sugiarti, Tri Viona Oktavia Wahab, Nurhalisa Wahid, Taufik Nur Widiyantoro, Shena Wira Fadillah Suroso Yoga Yuniadi Yohana Agustina