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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Dinamika Akuntansi El Dinar Proceeding SENDI_U Monex: Journal of Accounting Research Jurnal Ilmu dan Riset Akuntansi Jurnal Studi Manajemen dan Bisnis Journal of Accounting Science Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Media Mahardhika Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Bilancia : Jurnal Ilmiah Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DEDIKASI PKM Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Pengabdian Masyarakat Indonesia Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi, Audit dan Aset (AAA) Jurnal Abdi Masyarakat Indonesia Riset Akuntansi (RISTANSI) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Neo Journal of economy and social humanities Lead Journal of Economy and Administration Journal of Social Commerce ARMADA : Jurnal Penelitian Multidisiplin Journal Community Service Consortium International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economics, Management and Accounting Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Analisa: Jurnal Manajemen dan Akuntansi E-JURNAL AKUNTANSI Summa : Journal of Accounting and Tax Jurnal Ekonomi, Manajemen, dan Bisnis
Wahidahwati Wahidahwati
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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KRITIK TERHADA P CORPORATE SOCIAL RESPONSIBILITY SEBAGAI STRATEGI KEKUASAAN: SYSTEMATIC LITERATURE REVIEW Lilik Pujiati; Nur Fadjrih; Wahidahwati; Nur Anisah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1566

Abstract

Corporate Social Responsibility (CSR) is widely understood as a form of corporate moral responsibility towards society and the environment. However, from a critical perspective, CSR can be understood not merely as an ethical practice but as an instrument of power that reproduces corporate dominance in the socio-economic order. This conceptual paper aims to examine CSR through a power theory approach, particularly drawing on Michel Foucault's thinking on power relations and discourse, and Antonio Gramsci's on hegemony. The paper's central argument is that CSR functions as a mechanism for legitimizing, normalizing, and depoliticizing structural conflicts between corporations and society. CSR is not merely a practice of philanthropy or regulatory compliance, but rather part of a hegemonic strategy that shapes public perception, manages resistance, and maintains the stability of the global capitalist system. This paper offers a conceptual framework for interpreting CSR as a practice of symbolic and structural power.
UKURAN PERUSAHAAN SEBAGAI FAKTOR PENENTU KINERJA KEUANGAN DAN GCG DALAM PENGUNGKAPAN ESG DI PERUSAHAAN MANUFAKTUR BEI Sri Yaumi; Nur Fadjrih Asyik; Wahidahwati Wahidahwati
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 1 (2026): April 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i1.941

Abstract

Penelitian ini menganalisis pengaruh kinerja keuangan (diukur dengan profitabilitas) dan Good Corporate Governance (GCG), yang diwakili oleh dewan komisaris independen (DKI), terhadap pengungkapan Environmental, Social, and Governance (ESG) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini juga mengkaji peran ukuran perusahaan sebagai variabel moderasi yang dapat memperkuat atau memperlemah hubungan antara profitabilitas, GCG, dan pengungkapan ESG. Menggunakan pendekatan kuantitatif, penelitian ini menganalisis data sekunder dari 55 perusahaan yang menerbitkan laporan tahunan dan laporan keberlanjutan selama periode 2022–2024. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif terhadap pengungkapan ESG, sementara DKI berpengaruh positif signifikan. Selain itu, ukuran perusahaan memperlemah hubungan antara profitabilitas dan DKI terhadap pengungkapan ESG. Temuan ini menunjukkan bahwa meskipun perusahaan besar memiliki lebih banyak sumber daya, mereka cenderung lebih fokus pada keuntungan jangka pendek daripada kebijakan keberlanjutan jangka panjang, yang mengurangi efektivitas GCG dalam mendorong transparansi. Penelitian ini menekankan pentingnya memperkuat GCG dan transparansi pengungkapan ESG untuk meningkatkan kepercayaan investor dan keberlanjutan jangka panjang di sektor manufaktur Indonesia. Keterbatasan penelitian ini adalah fokus pada perusahaan manufaktur dan periode yang terbatas.
Determinants of Audit Delay in Banking Companies on the Indonesia Stock Exchange Muhammad Adam Rizky Putra; Wahidahwati
Summa : Journal of Accounting and Tax Vol. 4 No. 3 (2026): July 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i3.1555

Abstract

This research is designed to evaluate the specific factors driving audit delays within banking institutions traded on the Indonesia Stock Exchange (IDX) from 2020 to 2024. In this context, audit delay represents the duration separating the close of the fiscal year from the signing date of the independent auditor's report, acting as a key metric for financial disclosure punctuality. Promptly published statements remain critical for stakeholder investment evaluations, particularly given the strict compliance requirements of the financial services industry. This study examines the effect of the Debt-to-Equity Ratio (DER), Public Accounting Firm (KAP) size, client business complexity, Dividend Payout Ratio (DPR), and operating cash flow on audit delay. This study employed a quantitative approach using logistic regression analysis and purposive sampling techniques. The data used were secondary data in the form of annual financial reports from 40 selected banking companies, resulting in 230 total observations. The results of the study indicate that DER has a positive and significant effect on audit delay, while DPR has a negative and significant effect. Meanwhile, the size of the accounting firm, the complexity of the client's business, and operating cash flow do not significantly affect audit delay. These findings indicate that leverage level and dividend policy are the main factors influencing the timeliness of audit completion in banking companies.
Sharia Compliance and Islamic Good Corporate Governance: Evidence from BMH East Java Abdan Syakura; Fidiana Fidiana; Wahidahwati Wahidahwati
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 5 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i5.355

Abstract

Zakat institutions play a strategic role in socio economic empowerment by collecting and distributing Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) funds to assist underprivileged communities. This study investigates the implementation of Islamic Good Corporate Governance (IGCG) and Sharia compliance at Baitul Maal Hidayatullah (BMH) East Java, focusing on their influence on institutional performance. Adopting a qualitative descriptive approach, data were collected through semi structured in depth interviews with key stakeholders, observations, and document analysis. Findings indicate that Sharia compliance constitutes the core pillar of IGCG, ensuring transparency, accountability, and ethical fund management. Despite minor operational challenges, such as administrative hurdles for certification and variable supervisory engagement, BMH East Java demonstrates robust governance practices that reinforce public trust and improve zakat distribution efficiency. This study provides empirical evidence that IGCG serves not only as a governance framework but also as a strategic tool for enhancing credibility, operational effectiveness, and social impact, offering practical implications for zakat institutions in Indonesia.
The Effect Of Good Corporate Governance On Firm Value With Financial Performance As An Intervening Variable Agung Kurniawan; Wahidahwati; Titik Mildawati
Lead Journal of Economy and Administration Vol 2 No 1 (2023): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v2i1.119

Abstract

This study aimed to find out either the direct or indirect effect of the board of directors, independent commissioners, and audit committees on firm value, with financial performance as the intervening variable. Furthermore, the population was State-Owned Enterprises that were listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The data collection technique used purposive sampling, which used two criteria for the sample. In line with that, there were 20 companies as the samples which required to be observed. Moreover, the data analysis technique used Path analysis with SPSS. As the result, it concluded that (1) the Board of Directors did not affect the financial performance, (2) Independent Commissioners had a positive effect on financial performance, (3) Audit Committees did not affect the financial performance, (4) the Board of Directors had a positive effect on firm value, (5) Independent Commissioners did not affect firm value, (6) Audit Committees did not affect firm value, (7) Financial Performance had a positive effect on firm value, (8) Financial Performance could not mediate the Board of Directors on firm value, (9) Financial Performance could mediate Independent Commissioners on firm value, and (10) Financial Performance could mediate audit committee on firm value.
The Effect of EMA and CSR Costs on BOPO Mediated by GRI 11-Based CSR Disclosure: Pertamina Group 2020–2025 Endang Kusmana; Nur Fadjrih Asyik; Wahidahwati Wahidahwati
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.823

Abstract

This study investigates the impact of Environmental Management Accounting (EMA) and CSR Cost Allocation on BOPO Efficiency, with GRI 11 Disclosure acting as a mediating variable, at the Pertamina Group during the 2020–2025 period. The analysis method employed is Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings from the empirical investigation indicate that the integration of EMA and CSR Cost Allocation is accountable for 63.8% of the variation in GRI 11 Disclosure, as indicated by R² = 0.638. This integration exhibited positive and statistically significant direct effects, β = 0.521 (p = 0.000) and β = 0.348 (p = 0.000), respectively. . In contrast, the direct impact of CSR Cost Allocation on the BOPO ratio was found to be relatively robust (β = -0.214, p = 0.023). The findings of the mediation test demonstrated that GRI 11 Disclosure functions as a complete mediator in the association between EMA and BOPO, with an indirect effect coefficient of β = -0.303 (p = 0.000). Meanwhile, in the relationship between CSR Cost Allocation and BOPO, GRI 11 Disclosure acts as a partial mediator, with an indirect effect coefficient of β = -0.202 (p = 0.000). These findings serve to reinforce the theoretical integration between the Resource-Based View and Legitimation Theory, affirming that transparency in sector-based reporting has the capacity to transform internal capabilities and social expenditures into key drivers of long-term operational efficiency.
ESG Disclosure, Intellectual Capital, and Firm Value: Moderating Role of Board Independence Mujiono; Wahidahwati
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i2.6940

Abstract

This study aims to examine the effect of ESG Disclosure and Intellectual Capital on firm value, as well as the moderating role of Board Independence on both relationships. The study is grounded in Stakeholder Theory and Agency Theory, with a sample of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2017–2024. Analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. Results indicate that ESG Disclosure does not significantly affect firm value, suggesting that the Indonesian capital market has yet to fully incorporate sustainability information into equity valuation. In contrast, Intellectual Capital measured through the Value Added Intellectual Coefficient (VAIC) is confirmed as the dominant and significant predictor of firm value. Board Independence fails to strengthen the effect of either ESG Disclosure or Intellectual Capital on firm value, indicating that the numerical proportion of independent commissioners does not adequately reflect substantive board oversight. The overall model explains 57.2% of the variance in firm value. These findings underscore the importance of intellectual capital investment as a value creation strategy, while highlighting the need for improved ESG reporting quality and board competency in emerging markets.
Co-Authors Abdan Syakura Abdan Syakura Abdan Syakura Abdul Handi Adilla Nanda Citra Fauzi Agung Kurniawan Agung Kurniawan Agustin, Yuliana Agustin, Yuliana Alvin Herlandy Lazuardi Ardilla Ayu Kirana Arip Budiman, Arip Arrahman, Suhaimi Asriati, Dona Asy?ari, Asy?ari Asy’ari Asy’ari Aulia Rezy Fany Ayuningrum, Imang Indah Bambang Suryono Bambang Suryono Bambang Suryono, Bambang Berty Ismainingtyas Cahyadini, Erymesha Putri Da Rato, Elisabeth Dewi Maryam Dewi Maryam Dian Palupi Elisabeth Da Rato Emeralda Ayu Kusuma Endang Kusmana Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Fadjrih, Nur Fatmawati, Amelia Fauzi, Adilla Nanda Citra Fidiana, Fidiana Heni Triwulan, Heni Heryanti, Chrisna Dwi Ikhsan Budi Raharjo ISNAWATI Istikasari, Nia Jamilah Jamilah Josep Manek, Kristo Kotim Kotim Kotim, Kotim Kristo Josep Manek Lailatul Amanah Lazuardi, Alvin Herlandy Lilik Pujiati Linda Fransisca Lomanto, Lusiana Mahwiyah Mahwiyah Mahwiyah Mahwiyah Mahwiyah, Mahwiyah Mar'atus Zahro Maswar Patuh Priyadi Mayangtari Libyanita, Mayangtari Melani, Sulistia Mildawati, Titik Mirna Arsita Anugrawati, Mirna Arsita Moh. Faisol Muhammad Adam Rizky Putra Muhammad, Mazlina Mujiono Ni Putu Radita Audi Audi Nia Istikasari Ningdiyah, Endra Wahyu Ningsih, Rusiati Nur Anisah Nur Fadjrih Nur Fadjrih Asyik Nur Handayani Oktaviana, Leska Lely Oktaviani, Mei Dia Orien Natalia, Orien Oyong Lisa Palupi, Dian Palupi, Dian Peny Prastiwi Rahayu Perdana, Taufan Aditya Pramitasari, Windy Priyadi , Maswar Patuh Priyadi, Maswar Patuh Putri Wijayaningtyas, Putri Rahayu, Rika Ratna Wati Retno, Diajeng Rika Rahayu Rika Rahayu Rusfika Rusfika Rusfika, Rusfika Setyabud, Teguh Gunawan Sisca May Retta Siahaan, Sisca May Retta Sri Suwanti, Sri Suhaimi Arrahman Surya Adi Wicaksono Suwardi Bambang Suwitho, Suwitho Syaidhatus Zuhriya, Syaidhatus Taufan Aditya Perdana Taufiq, Rahmat Teguh Gunawan Setyabudi Thoharo, Ainun Titik Mildawati Titik Mildawati Tri Winarsih Tri Wulan Sari, Tri Wulan Ulfah Setia Iswara Weka Natasia, Weka Wicaksono, Surya Adi Yaumi, Sri Yuliana Anggreani Dua Delang Kolit Zahro, Maratus Zahro, Mar’atus Zahro, Mar’atus Zahrotun Nisa Zainal Fadri Zooana Farida Panjaitan, Zooana Farida