Article Per Year (5 Year)
p-Index From 2020 - 2025
4.445
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Gaussian Diponegoro Journal of Management Proceeding Fakultas Ekonomi Gema Stikubank JDM (Jurnal Dinamika Manajemen) Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Journal of Economics, Business, & Accountancy Ventura Jurnal Penelitian Ekonomi dan Bisnis Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat AFRE Accounting Financial Review AFEBI Management and Business Review Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) International Journal of Social Science and Business Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Aptisi Transactions on Technopreneurship (ATT) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi LAWSUIT JURNAL PERPAJAKAN Journal of Accounting Research, Organization and Economics (JAROE) Research Horizon IIJSE
Hersugondo Hersugondo
Economic Management Laboratory, Faculty of Economy, Stikubank University, Jl. Kendeng V Bendhan Ngisor Semarang
Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : IIJSE

 1 
The Role of Financial Performance in Moderating the Impact of Good Corporate Governance on Corporate Social Responsibility Naufal, Muhammad Heru; Hersugondo, Hersugondo
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3660

Abstract

This study examines the effect of Good Corporate Governance (GCG) which is proxied by managerial ownership, institutional ownership, public ownership, and the board of commissioners on Corporate Social Responsibility (CSR) which is proxied by the ESG Disclosure score, and also examines the role of the moderating variable Financial Performance which is proxied by Tobin’s Q on the relationship between GCG and CSR towards companies listed on the Indonesia Stock Exchange (IDX). The sample data obtained is from 87 companies during the 2017-2021 period. The method used in model A is multiple linear regression, while the effect of the moderating variable in model B is tested by using multiple regression analysis. The results of model A show that managerial ownership and institutional ownership have a significant negative impact on CSR, but public ownership does not have any effect. Meanwhile, the board of commissioners has a significant positive impact on CSR. The analysis results of model B show that financial performance can moderate the negative relationship between GCG and CSR. These results can broaden knowledge and provide practical benefits for companies and the academic community in management, financial accounting, and marketing, especially regarding GCG and CSR activities.
Ownership Structure and Company Value's Impact on Corporate Social Responsibility (CSR) Listianawati, Listianawati; Hersugondo, Hersugondo
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4385

Abstract

The study's key objective is to explore how ownership structure and company values impact CSR implementation in listed Indonesian non-financial enterprises from 2019 to 2022. Research data was obtained from secondary data such as Bloomberg and company annual reports, then studied using the multiple linear regression method using SPSS software. The ownership structures studied include managerial, institutional, and foreign ownership. Meanwhile, company values are proxied by Tobin's Q. Meanwhile, Corporate Social Responsibility (CSR) is measured through ESG scores from Bloomberg. The findings show that management and institutional ownership negatively influence CSR, but the company's value has a considerable beneficial impact. However, foreign ownership does not have an impact on CSR. These findings indicate that CSR practices in Indonesian companies tend to be influenced by ownership structure and company values. These findings have practical consequences for regulators and business executives interested in increasing CSR operations.
Co-Authors 08.05.52.0043 Handy Setyo Tamtomo 08.05.52.0127 George Agust Hermianto 09.05.51.0116 Dody Wijaya__ 09.05.52.0074 Deasy Purnamasari Abi Kumalasari, Irmadela Amie Kusumawardhani, Amie Anam, M. Khairul Ardira, Givantoro Agma Augusty Tae Ferdinand Azzahra, Widad Nabila Catur Kepirianto Cipto, Noventinus Surya DAVID SANTOSO Deby Fakhriyana, Deby Deni Sunaryo, Deni Dianitasari, Nadya Dihardjo, Jason Ferdianto Etty Puji Lestari Euis Soliha Fathin, Nadime Abiyyu Fatima, Dahniar Fara Figosutansyah, Atev Firdauzi, Annisa Ghofur, Azizul Mukminun Haerani, Ega Devana Hermin Pancasakti Kusumaningrum Idris Idris Irene Rini Demi Pangestuti Kartika Andi Kinasih, Raras Sekar Krismonika Kristyaningrum, Agatha Canonia Lesticya, Widya Lilis Sugiarti Listianawati, Listianawati Majid, Muhammad Abdul Maula, Innany Mirrahmatikal Maulana, Bachtiar Rifqi Muhammad Zainuri Naufal, Muhammad Heru Nurahman, Dany Perdanaputra, Mahardika Rahardian, Tito S, Ruth Dwijayanti Sa'adah, Ardiana Alifatus Saadah, Ardiana Alifatus Saadiya, Audrey Lize Salsabilla, Talitha Sahda Santoso, Balqis Salsabila Sidabutar, Maxsuel Herianto Siska Nofita Ana Pertiwi, 14.05.51.0203 Siska Nofita Ana Pertiwi, 14.05.51.0203 SITI PURYANDANI Sunarto Sunarto Syarifah, Putri Nur Wafdayanti, Haasya Widyaningsih, Novita Yuliastuti, Nur Rachmalina