Article Per Year (5 Year)
p-Index From 2021 - 2026
1.259
P-Index
This Author published in this journals
All Journal PROSIDING SEMINAR NASIONAL PERMANA JDM (Jurnal Dinamika Manajemen) Martabe : Jurnal Pengabdian Kepada Masyarakat Performance Masyarakat Berdaya dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Academia Open
Amirah Amirah
Universitas Pancasakti Tegal
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : performance

 1 
Determinants of Corporate Social Responsibility Disclosure: The Moderating Role of Good Corporate Governance Nida Aufa Al 'Asya; Yuni Utami; Amirah Amirah
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 33 No 1 (2026): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jp.2026.33.1.20990

Abstract

This study aims to analyze the impact of leverage, ability to earn profits, and ecological performance on corporate social responsibility disclosure (CSRD) with good corporate governance (GCG) as moderation variable. Research subjects include entities in the basic materials, energy, industrials, and consumers non cyclicals sectors listed on the lndonesia stock exchange or IDX for 2021–2025 periods. Research sample was determined using using the purposive sampling method and obtaining 24 entities with total of 120 panel data observation data. Analysis data was carried out using a random effect model or REM approach with robust standard error cluster estimation to overcome autocorrelation problems. Research outputs show that leverage then profitability have no significant influence on CSRD, while ecological performance has a positive and significant influence on the level of corporate social responsibility disclosure. Testing the impact of moderation suggests that GCGs proxied using institutional ownership can moderate the linkage of leverage to CSRD in a negative direction, thereby weakening the relationship. On the other hand, GCG has not been proven to moderate the relationship between profitability and environmental performance to CSRD. This finding suggests that ecological performance is a crucial element in driving increased transparency from disclosing corporate social responsibility while the effectiveness of GCG as mechanism is more visible in condition of companies facing leverage pressure.
Co-Authors Aditya Kusuma Wardani Agus Prasetyono Agustina Handayani Anggra, Eva Balqis, Mrs. Briliani Dwi Hapsari Cinti Rahayu Eva Anggra Yunita Gunistiyo Gunistiyo Indah Sri Lestari Indah Sri Lestari, Indah Sri Indi Kaeza Zulfa Lukman Abdul Azis Mei Rani Amalia Mohammad Arridho Nur Amin Muchamad Sukron Nida Aufa Al 'Asya Rahayu, Cinti Siti Subaedah Sri Murdiati Sujarwo, Makmur Susilawati, Agnes Dwita Teguh Budi Raharjo Tri Sulistyani Wardani, Aditya Kusuma Yuni Utami Yuniarti Herwinarni