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All Journal Al-Mustashfa Prosiding Seminar Nasional IPTEK Terapan (SENIT) 2016 Pengembangan Sumber Daya Lokal Berbasis IPTEK Monex: Journal of Accounting Research Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Balance Vocation Accounting Journal Journal of Contemporary Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Dharma Bhakti Ekuitas International Journal of Business, Economics, and Social Development Indonesian Journal of Business Analytics (IJBA) Journal Research of Social Science, Economics, and Management Indonesian Journal of Advanced Research (IJAR) Journal of Sustainable Community Service Jurnal Pintar Pengabdian dan Pemberdayaan Masyarakat Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah
Siti Nur Hadiyati
Universitas Swadaya Gunung Jati
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Determinants of environmental, social, and governance (ESG) disclosure in Indonesian banking sector Silvia, Anis; Hadiyati, Siti Nur
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss1.art9

Abstract

This study intends to investigate the influence of corporate governance systems on the level of Environmental, Social, and Governance (ESG) Disclosure in the banking industry listed on the Indonesia Stock Exchange. The variables analyzed include Independent Board of Commissioners, Board Size, Audit Committee Expertise, Independent Audit Committee, and Institutional Ownership. This research takes a quantitative method with secondary data acquired from annual reports and sustainability reports over a three-year period. The research sample consists of 39 banks that match the sample selection criteria. Multiple linear regression was used to analyze the data. The research findings indicate that an Independent Board of Commissioners, Board Size, an Independent Audit Committee, and Institutional Ownership exert a positive and significant influence on ESG Disclosure. Meanwhile, Audit Committee Expertise has a positive but insignificant impact on ESG Disclosure. These results suggest that how a company is managed, particularly through careful oversight and pressure from outside sources, is important for improving transparency in ESG Disclosure in the banking industry.
PENGARUH NET PROFIT MARGIN, DEBT TO EQUITY RATIO DAN EARNING PER SHARE TERHADAP RETURN SAHAM Moh Yudi Mahadianto; Siti Nur Hadiyati; Astri Harfiandita
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 5 No. 2 (2020)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v5i2.7404

Abstract

AbstractThe study aims to examine the effect of Net Profit Margin, Debt to Equity Ratio and Earning Per Share on stock returns in consumer goods industry sector companies listed in Indonesia Stock Exchange (IDX) period 2014-2018. The type of research used is basic research using quantitative methods. The population in this study consumer goods industry sector companies amounted to 51 companies listed in Indonesia Stock Exchange (IDX). The sampling selection used purposive sampling technique, the sample are 115 samples. Statistical methods this study used to descriptive statistical analysis, the classic assumption in the from of normality test, multicolinearity test, heteroscedaticity test and autocorrelation test, multiple regression analysis, coefficient of determination test (R2) and hypothesis testing conducted with t (partial). The result of this study indicate that EPS has an effect on stock returns, while NPM and DER do not effect stock returns on the consumption sector companies listed in Indonesia Stock Exchange (IDX) period 2014-2018
Detecting Financial Statement Fraud Using the Hexagon Fraud Theory Approach in Financial Sector Companies Khoyumi Khoyumi; Adistya Puspa Inggani; Siti Nur Hadiyati
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i2.695

Abstract

Good companies do not commit fraud and provide accurate and relevant information. Therefore, financial reports must be made as well as possible in order to provide accu-rate information to its users. This research is quantitative in nature to analyze the influence of the Fraud Hexagon Theory which is proxied by sixteen variables, consist-ing of four variables from the stimulus element (financial targets, external pressure, financial stability, personal financial needs), three variables from the opportunity ele-ment (supervision ineffectiveness, auditor quality and nature of the industry), two variables from the rationalization element (auditor turnover and value accruals), two variables from the capability element (director turnover and CEO education), two variables from the ego element (CEO duality and the number of CEO photos in the annual report), and three variables from collusion elements (political connections, audit fees and collaboration with government projects) on fraudulent financial statements. This research uses secondary data with purposive sampling. In 2019-2022, there are 63 financial sector companies listed on the Indonesian Stock Exchange. The results of this research prove that financial targets, financial stability, supervisory ineffective-ness, nature of industry and CEO duality influence financial report fraud.
Co-Authors Acep Komara Adistya Puspa Inggani Agung Yulianto Annagayatul Husna Arif Badrulhuda Astillero, Marlon Rael Astri Harfiandita Bayu Saputra Dewi Sulistyowati DYAH Permata PERMATA SARI Herdiyono, Riefqi Dwinanda Hesti Widianti Ida Rosnidah Indah Febriani Indah Nuraini, Indah Ine Saraswati Irwan Sutirman Wahdiat Juwenah Juwenah Khoyumi Khoyumi Krisdiyawati Krisdiyawati Kusnendi, Kusnendi Lulu Nofitasari Moh Yudi Mahadianto Monica, Nadila Putri Nujannah, Intan Nurjanah, Dina Luthfiyah Nurlita, Syalmah Puspamidya, Reva Putri Aulia Zabinazeta Rachmawati Resmilia Ratna Linar Sumiartini Rina Destiana Robil Irawan Saputra, Firmansyah Aditya Silvia, Anis Siska Ernawati Fatimah Srisuk, Prattana Tri Milanti Yusup, Junaedi