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All Journal Jurnal Akuntansi Multiparadigma Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Wahana Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Abdi: Media Pengabdian Kepada Masyarakat Jurnal Ilmiah ASET Jurnal Kolaboratif Sains Abimanyu: Journal of Community Engagement Jurnal Akuntansi dan Keuangan Gemilang: Jurnal Manajemen dan Akuntansi Indonesian Journal of Multidisciplinary on Social and Technology Dharma Ekonomi Jurnal Riset Ekonomi dan Akuntansi FINANCE : International Journal Of Management Finance Kajian Ekonomi dan Akuntansi Terapan Global Leadership Organizational Research in Management Jurnal Ekonomi dan Bisnis Indonesian Journal of Innovation Multidisipliner Research
Ambar Kusumaningsih
Universitas Negeri Surabaya
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Karakteristik Komite Audit terhadap Kecurangan Laporan Keuangan Perusahaan Properti dan Infrastruktur Indonesia Bintang Yoga Ramadhani; Ambar Kusumaningsih
Dharma Ekonomi Vol. 33 No. 1 (2026): Mei: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v33i1.433

Abstract

This study aims to investigate the influence of audit committee characteristics—including the proportion of independent audit committee members, audit committee size, and the frequency of audit committee meetings—on the risk of financial statement fraud in companies in the real estate and infrastructure sectors listed on the Indonesia Stock Exchange from 2020 to 2024. This study is grounded in agency theory and signaling theory. The sample was selected using purposive sampling, involving 62 companies or 310 observations. Data analysis was conducted using multiple linear regression via SPSS version 27. The findings of the study indicate that, collectively, the three audit committee characteristic variables, along with the control variables, have a significant impact on financial statement fraud risk. However, when examined individually, the proportion of independent audit committee members, the size of the audit committee, and the frequency of audit committee meetings do not show an influence. Meanwhile, the profitability control variable (ROA) showed an influence on financial statement fraud risk. This study concludes that the extent to which an audit committee can prevent fraud depends not only on quantitative factors such as the number of members or meeting frequency, but is also more influenced by the quality of the audit committee members’ capabilities and commitment in carrying out their oversight duties.
Peran Corporate Governance sebagai Mekanisme Pencegahan Greenwashing dalam Pelaporan ESG pada Perusahaan Sektor Pertambangan dan Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024 Novita Riyanti Triastuti; Faza Atika Lestari; Shafira Sabitah Wanda; Tabitha Davu Aurellia Nugroho; Hanny Nailussyifa Zahara; Eky Julia Sabrina; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1904

Abstract

Penelitian ini bertujuan menganalisis peran corporate governance sebagai mekanisme pencegahan greenwashing dalam pelaporan ESG pada perusahaan sektor pertambangan dan energi yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Peningkatan praktik pelaporan keberlanjutan menimbulkan kekhawatiran terhadap greenwashing, terutama pada sektor yang memiliki risiko lingkungan tinggi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif kausal dan data panel. Populasi penelitian mencakup perusahaan sektor pertambangan dan energi yang terdaftar di Bursa Efek Indonesia, sedangkan sampel ditentukan menggunakan purposive sampling sehingga diperoleh 30 perusahaan dengan 120 observasi perusahaan-tahun. Data diperoleh dari laporan tahunan, laporan keberlanjutan, laporan keuangan, dan data PROPER. Instrumen penelitian menggunakan metode dokumentasi dan content analysis berdasarkan standar Global Reporting Initiative. Teknik analisis data menggunakan regresi data panel dengan Fixed Effect Model dan robust standard error HC3. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris, komisaris independen, komite audit, dan kepemilikan institusional tidak berpengaruh signifikan terhadap greenwashing. Temuan penelitian menunjukkan bahwa struktur formal corporate governance belum cukup efektif untuk menekan praktik greenwashing. Kesimpulan penelitian menunjukkan bahwa efektivitas corporate governance dalam mencegah greenwashing lebih ditentukan oleh kualitas dan substansi pengawasan dibandingkan keberadaan struktur tata kelola secara formal.
Pengaruh ESG Disclosure dan Profitabilitas terhadap Nilai Perusahaan Sektor Kesehatan di Bursa Efek Indonesia Periode 2023-2024 Christina Auqwinry Sarania Watat; Puspita Novianti Ningrum; Revaline Aurellia Putri; Yemima Narwastu Krissanti; Zamrotus Syukriya Anwar; Laura Deswita Arfiandini; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1930

Abstract

Meningkatnya kesadaran global terhadap keberlanjutan mendorong perusahaan meningkatkan transparansi melalui pengungkapan Environmental, Social, and Governance (ESG) sebagai strategi dalam meningkatkan nilai perusahaan. Penelitian ini bertujuan menganalisis pengaruh ESG disclosure dan profitabilitas terhadap nilai perusahaan pada sektor kesehatan yang terdaftar di Bursa Efek Indonesia periode 2023–2024. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan metode analisis regresi linear berganda. Populasi penelitian adalah seluruh perusahaan sektor kesehatan di Bursa Efek Indonesia, dengan sampel sebanyak 32 perusahaan yang dipilih menggunakan purposive sampling sehingga diperoleh 64 observasi. Data penelitian berasal dari laporan tahunan, laporan keberlanjutan, dan laporan keuangan perusahaan. ESG disclosure diukur menggunakan GRI Standards 2021, profitabilitas diproksikan dengan Return on Assets (ROA), sedangkan nilai perusahaan diukur menggunakan Tobin’s Q. Teknik analisis data meliputi statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji t, uji F, dan koefisien determinasi menggunakan IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa ESG disclosure dan profitabilitas secara simultan memengaruhi nilai perusahaan, meskipun secara parsial hanya satu dimensi ESG yang berpengaruh positif signifikan. Penelitian ini menyimpulkan bahwa transparansi keberlanjutan dan kinerja keuangan berkontribusi dalam meningkatkan kepercayaan investor serta memperkuat nilai perusahaan jangka panjang pada sektor kesehatan.
Pengaruh Governance terhadap Firm Value dengan Institutional Ownership sebagai Variabel Moderasi pada Perusahaan Cyclicals dan Non-Cyclicals di BEI 2021-2023 Elda Furi Lestari; Ambar Kusumaningsih
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i1.3975

Abstract

The study investigates the impact of governance on firm value, along with the moderating role of institutional ownership, among companies operating in the consumer cyclicals and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) over the 2021-2023 period. Drawing on a sample of 42 companies and 126 observations, a quantitative panel data approach was adopted, with data gathered through purposive sampling. The Bloomberg Governance Score was used to measure governance, Tobin's Q served as a proxy for firm value, institutional ownership was the moderating variable, and firm size, leverage, and profitability were included as control variables. Model selection was conducted using the Chow and Hausman Tests in EViews 14, which indicated that the Random Effects Model (REM) was the most suitable estimation approach. The findings reveal that governance does not exert a significant influence on firm value. Furthermore, institutional ownership is unable to strengthen the relationship between governance and firm value. These results suggest that ESG-based governance signals have not yet been optimally absorbed by investors in the Indonesian capital market; hence, reinforcing governance reporting standards and enhancing investor ESG literacy are considered essential steps toward integrating non-financial information into investment decision-making.
Pengaruh Kinerja ESG terhadap Nilai Perusahaan: Analisis Komparatif Sektor Barang Konsumen Primer dan Sekunder di Bursa Efek Indonesia 2021-2023 Nadia Alifya Zahra; Ambar Kusumaningsih
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i2.3993

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) performance on firm value in the Consumer Staples and Consumer Discretionary sectors listed on the Indonesia Stock Exchange during 2021–2023. The study is motivated by inconsistent empirical findings regarding the relationship between ESG and firm value, as well as differences in sectoral characteristics that may influence ESG effectiveness. The objective of this study is to analyze the impact of ESG on firm value in both sectors and compare the differences between them. This research employs panel data analysis using samples of 23 Consumer Staples companies and 19 Consumer Discretionary companies over a three-year period, resulting in 69 and 57 observations respectively. The Fixed Effect Model was applied to the Consumer Staples sector based on the Hausman test result, while the Consumer Discretionary sector used the Random Effect Model. Firm value was measured using Tobin’s Q, ESG performance was proxied by Bloomberg ESG Score. The findings indicate that ESG has no significant effect on firm value in the Consumer Staples sector, while ESG has a significant negative effect in the Consumer Discretionary sector. These results suggest that the relevance of ESG depends on sector characteristics and market perceptions of ESG investment in Indonesia.
Pengaruh Good Corporate Governance Dan Whistleblowing System Terhadap Kinerja Keuangan Perusahaan Wa Ode Anagata Talitha Ibrahim; Nabilah Khairina Zahro; Safina Naja Fauzi; Mila Roifatul Jannah; Brisani Elmiga Kareri; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.9598

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan Whistleblowing System (WBS) terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2025. Kinerja keuangan diproksikan menggunakan Return on Assets (ROA), sedangkan GCG diukur melalui proporsi komisaris independen dan WBS diukur menggunakan variabel dummy berdasarkan kelengkapan mekanisme pelaporan pelanggaran. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Sampel penelitian ditentukan menggunakan metode purposive sampling sehingga diperoleh 114 perusahaan dengan total 452 observasi. Analisis data dilakukan menggunakan regresi linier berganda yang didukung oleh analisis statistik deskriptif, uji asumsi klasik, uji koefisien determinasi, uji t, dan uji F. Hasil penelitian menunjukkan bahwa Good Corporate Governance tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan dengan nilai signifikansi sebesar 0,283. Demikian pula, Whistleblowing System tidak berpengaruh signifikan terhadap kinerja keuangan dengan nilai signifikansi sebesar 0,439. Secara simultan, GCG dan WBS juga tidak menunjukkan pengaruh yang signifikan terhadap ROA dengan nilai signifikansi uji F sebesar 0,412. Selain itu, nilai koefisien determinasi sebesar 0,004 menunjukkan bahwa kemampuan kedua variabel dalam menjelaskan variasi kinerja keuangan masih sangat rendah. Temuan ini mengindikasikan bahwa penerapan GCG dan WBS pada perusahaan manufaktur selama periode penelitian belum mampu memberikan kontribusi yang signifikan terhadap peningkatan kinerja keuangan, sehingga faktor lain seperti efisiensi operasional, struktur modal, kondisi industri, dan faktor ekonomi makro diduga memiliki peran yang lebih dominan dalam memengaruhi kinerja keuangan perusahaan.
Mengkritisi Paradigma Konvensional Corporate Governance: Studi Kasus PT Paragon Technology And Innovation Dalam Mewujudkan Tata Kelola Yang Etis Dan Berkelanjutan Muhammad Aqil Sirojuddin; Ahmad Hanif Setiawan; Rameyza Elya Ibnaty; Noor Imamah Jayanti Taufiqs; Geoffrey Cliff Hartono; Rifki Aditya Wicaksono; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.665

Abstract

Penelitian ini bertujuan untuk mengkritisi paradigma konvensional corporate governance yang didominasi oleh teori agensi, serta menganalisis bagaimana praktik tata kelola yang lebih etis dan berkelanjutan dapat diwujudkan melalui studi kasus PT Paragon Technology and Innovation. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus deskriptif-analitis. Data dikumpulkan melalui studi dokumentasi terhadap laporan tahunan, laporan keberlanjutan, profil perusahaan, serta literatur terkait teori agensi, stakeholder theory, etika bisnis, dan konsep common good. Teknik analisis data dilakukan melalui analisis tematik yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa paradigma corporate governance berbasis teori agensi memiliki keterbatasan karena terlalu menekankan kepentingan pemegang saham dan mekanisme kontrol. Sebaliknya, praktik tata kelola yang diterapkan oleh PT Paragon Technology and Innovation menunjukkan pendekatan yang lebih humanistik melalui penerapan nilai etika, kepemimpinan berbasis nilai, tanggung jawab sosial perusahaan, serta komitmen terhadap keberlanjutan. Penelitian ini menyimpulkan bahwa telah terjadi pergeseran paradigma corporate governance dari pendekatan yang berorientasi shareholder menuju pendekatan yang lebih inklusif, etis, dan berkelanjutan berbasis stakeholder dan prinsip ESG.
Analisis Penerapan Good Corporate Governance Dalam Menangani Kasus Abnormal Studi Kasus: Lonjakan Arus Mudik Lebaran 2026 Pada PT Pelabuhan Indonesia (Pelindo) Abidah Adelya; Loucha Noveratissahaladifa Putri; Ishma Nihayatul Mahmudah; Selliya Fuji Destari; Revany Chaila Syam; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.829

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Good Corporate Governance (GCG) dalam menghadapi kondisi abnormal berupa lonjakan arus mudik Lebaran 2026 pada PT Pelabuhan Indonesia (Pelindo). Pendekatan yang digunakan adalah kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam dan data primer perusahaan, kemudian dianalisis secara deskriptif melalui teknik analisis tematik. Hasil penelitian menunjukkan bahwa prinsip-prinsip GCG, yaitu transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran telah diterapkan, namun belum optimal dalam kondisi lonjakan operasional. Kendala utama terletak pada keterbatasan informasi real-time, lambatnya pengambilan keputusan, serta ketidakseimbangan layanan. Meskipun demikian, penerapan GCG terbukti berperan penting dalam menjaga stabilitas operasional, meningkatkan respons terhadap risiko, serta mempertahankan kepercayaan publik. Penelitian ini memberikan kontribusi dalam memperkaya literatur mengenai penerapan GCG dalam kondisi abnormal serta menjadi bahan evaluasi bagi perusahaan dan regulator dalam meningkatkan kesiapan menghadapi krisis operasional.  
Pengaruh Mekanisme Good Corporate Governance terhadap Potensi Manipulasi Laporan Keuangan yang diukur dengan Beneish M-Score pada Perusahaan Sektor Healthcare di Bursa Efek Indonesia Periode 2023-2024 Qurrotul Aini; Zahra Nazila Faiza; Farichatur Rizkiyah; Rafael Dian Omega; Felisha Berliana Putri; Rohmawati Kusumaningtias; Ambar Kusumaningsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1534

Abstract

This study examines the effect of Good Corporate Governance mechanisms on the potential for financial statement manipulation in healthcare companies listed on the Indonesia Stock Exchange during the 2023–2024 period. Financial statement manipulation remains a serious issue because it reduces the reliability of financial reporting and may mislead investors and other stakeholders. This research focuses on three governance mechanisms, namely audit committee, managerial ownership, and institutional ownership, while the potential manipulation of financial statements is measured using the Beneish M-Score model. The study applies a quantitative approach with an associative research design. The sample was selected using purposive sampling and consists of 22 healthcare companies, resulting in 44 observations. Data analysis was conducted through descriptive statistics, classical assumption tests, and multiple linear regression analysis. The findings indicate that managerial ownership has a significant negative effect on the potential for financial statement manipulation, suggesting that higher managerial share ownership can reduce opportunistic behavior by management. Institutional ownership does not show a significant influence on financial statement manipulation. Meanwhile, the audit committee variable could not be analyzed further because it lacked sufficient data variation among the observed companies.
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Sektor Healthcare di BEI Tahun 2020-2024 Azzahra Keisha Ramadhani; Maylinda Awalin; Aprilia Saputri; Muhammad Faris Ghozi; Ma’rifatul Ummah; Tiara Salsabila; Rohmawati Kusumaningtias; Ambar Kusumaningsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1538

Abstract

This study investigates the influence of Good Corporate Governance (GCG) on the financial performance of healthcare companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The healthcare sector faces increasing demands for transparency, accountability, and effective governance in the post-pandemic era, making financial performance an important issue for corporate sustainability. This research aims to examine the effect of independent commissioners and institutional ownership as proxies of GCG on financial performance measured by Return on Assets (ROA). The study employs a quantitative approach using panel data regression analysis with a purposive sampling technique. The sample consists of healthcare companies that consistently published complete financial reports during the observation period. The results indicate that independent commissioners have a positive and significant effect on ROA, reflecting the importance of effective supervisory functions in improving operational efficiency and corporate performance. Meanwhile, institutional ownership shows a positive but insignificant effect on ROA, indicating that institutional investors have not fully contributed to strengthening managerial monitoring. Simultaneously, both variables significantly affect financial performance. These findings highlight the importance of implementing effective corporate governance practices in the healthcare sector.
Co-Authors Abidah Adelya Ahmad Baihaqi Ahmad Hanif Setiawan Alexa Joy Valerie Alima Putri Rahayu Aminah Imro’atus Sholiha Aprilia Saputri Ardillah Putra Ari Widayanti Arik Triarso Artika Ratna Sari Devi Asyifa Putry Fadhilla Athifa Aswa Ramadhani Aulia Putri Dewi Kartika Sari Azzahra Keisha Ramadhani A’isyah Hani Agustin Bintang Yoga Ramadhani Brisani Elmiga Kareri Cantika Sari Siregar Carissa Diastri Nari Ratih Carmelita Endera Christina Auqwinry Sarania Watat Dandy Christian Vieri Dias Permata Ukir Purbo Nata Eky Julia Sabrina Elda Furi Lestari Eny Sulistyowati Erlina Sari Erly Rahmawati Farichatur Rizkiyah Faza Atika Lestari Felicia Artamevia Felisha Berliana Putri Fifi Dwi Rahmah Septianingrum Firdausi Arrayyan Saputra Geoffrey Cliff Hartono Halil Paino Hanny Nailussyifa Zahara Ishma Nihayatul Mahmudah Isnaylah Cahyani Janet Trineke Manoy Kinanti Putri Rosalina Dewi Laili Dhurrotun Nafisa Laura Deswita Arfiandini Leny Yuanita Lola Putri Kalita Loucha Noveratissahaladifa Putri LUCKY RACHMAWATI M. Zainul Abidin Made Dudy Satyawan Maylinda Awalin Ma’rifatul Ummah Merlyana Dwinda Yanthi Mila Roifatul Jannah Muhammad Aqil Sirojuddin Muhammad Faris Ghozi Nabila Putri Andriawan Nabilah Khairina Zahro Nadia Alifya Zahra Nadine Mutiara Hartono Naila Putri Amanda Naurah Alifia Putri Wicaksono Nazwa Salsa Safira Mayani Ni Nyoman Alit Triani Ni Nyoman Alit Triani Noor Imamah Jayanti Taufiqs Nova Ajika Firmansyah Novita Riyanti Triastuti Nur Kummala Prahasti Parisya Muthi Pasa Puspita Novianti Ningrum Qurrotul Aini Rafael Dian Omega Rameyza Elya Ibnaty Revaline Aurellia Putri Revany Chaila Syam Rifki Aditya Wicaksono ROHMAWATI KUSUMANINGTIAS Safania Anindya Safina Naja Fauzi Selliya Fuji Destari Shafira Sabitah Wanda Shella Nur Afifah Tabitha Davu Aurellia Nugroho Tiara Dwi Rizqianti Tiara Salsabila Vega Candra Dinata Wa Ode Anagata Talitha Ibrahim Wahyu Budi Sabtiawan Witis Anggraito Yemima Narwastu Krissanti Zahra Nazila Faiza Zamrotus Syukriya Anwar