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All Journal SEGMEN Jurnal Manajemen dan Bisnis Jurnal Studi Manajemen Organisasi ProBank: Jurnal Ekonomi dan Perbankan Diponegoro Journal of Management Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Media Ekonomi dan Manajemen Riset Manajemen dan Akuntansi Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen & Keuangan JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Perisai : Islamic Banking and Finance Journal Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Organisasi Dan Manajemen AFEBI Management and Business Review Praxis : Jurnal Sains, Teknologi, Masyarakat dan Jejaring Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Surya Masyarakat Surya Abdimas Ekonomi dan Bisnis Performance Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ekonomi Dan Bisnis Jurnal Akuntansi dan Manajemen Jurnal Ekonomi Pembangunan Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Surya Masyarakat Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Jurnal Bisnis dan Kewirausahaan Jurnal Visi Manajemen (JVM) IIJSE
Hersugondo
Departemen Manajemen Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
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Journal : Diponegoro Journal of Management

 1 
CORPORATE GOVERNANCE DAN PROFITABILITAS: PERAN BIAYA MODAL SEBAGAI VARIABEL MEDIASI Eka Febiyanti; Hersugondo Hersugondo
Diponegoro Journal of Management Volume 11, Nomor 3, Tahun 2022
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

This study aims to analyze the effect of the internal mechanism of corporate governance consisting of the size of the board of directors and the size of the board of commissioners empirically on profitability as measured by return on assets (ROA). This study uses the cost of capital to be tested as a mediating variable between the independent and dependent variables. The study used companies listed on the Indonesia Stock Exchange during the period 2015 to 2020.This study uses secondary data collected from Bloomberg financial data and the company's annual report. A total of 807 companies as a population by sampling with purposive sampling method in order to obtain 300 companies from various sectors. This research combines time series data with cross section. The analysis method uses multiple regression analysis and path analysis to see the influence between the independent and dependent variables and the role of the mediating variable. Based on the hypothesis testing regression analysis, the research results show that corporate governance which consists of the size of the board of directors has a significant negative effect on the cost of capital and the size of the board of commissioners has a positive and insignificant effect on the cost of capital. The cost of capital has no significant positive effect on ROA while the size of the board of directors and commissioners has a positive and significant effect on ROA. Then the cost of capital cannot mediate the effect of the size of the board of directors and the size of the board of commissioners on the company's profitability as measured by return on assets (ROA).
PERAN MEDIASI INTELLECTUAL CAPITAL DALAM CORPORATE GOVERNANCE TERHADAP KINERJA DAN NILAI PERUSAHAAN DI INDONESIA Sheila Adriani; Hersugondo Hersugondo
Diponegoro Journal of Management Volume 11, Nomor 4, Tahun 2022
Publisher : Faculty of Economics and Business Diponegoro University

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This study aims to examine the mediating role of Intellectual Capital in Corporate Governance and Performance of Companies listed on the Indonesia Stock Exchange. The sample of this study is LQ45 companies listed on the IDX in 2015-2019, which were determined using the purposive sampling method. This study uses 75 observations from 15 companies. The data used in this study is secondary data taken from the official website of the Indonesia Stock Exchange, the company's financial and annual reports, and the Bloomberg database. The analytical technique used in this research is SEM analysis using AMOS SPSS 24 software. The results of this study indicate that only Board Size can be bridged by VAIC to influence Tobin's Q, with varying results of the effect between variables.
PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN DENGAN KENDALA KEUANGAN SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020) Lola Rizky Bunga Pertiwi; Hersugondo Hersugondo
Diponegoro Journal of Management Volume 12, Nomor 1, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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ABSTRACT The purpose of this study was to know and analyze the effect of environmental, social, governance performance or ESG performance on firm performance with financial constraints as moderating variable (studies of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020). Firm performance is proxied by Return on Assets and Return on Sales, financial constraints proxied by Altman’s Z-score. This study uses secondary data obtained from the Bloomberg Database and the Company's Annual Report published in the Indonesia Stock Exchange (IDX). The population in this study is a manufacturing companies listed on the Indonesian Stock Exchange in 2016-2020. The sampling technique used is purposive sampling, so that the samples obtained were 23 companies. This study uses qualitative methods, using panel data regression analysis techniques and Random Effect Model (REM) with Eviews 9 program. The result of this study indicates that ESG performance has a positive and insignificant effect on firm performance. Financial constraints are able to moderate the effect of ESG performance on firm performance in positive and significant. Then it can be conclude that the higher value of ESG performance is not able to improve firm performance. And financial constraints can increase the effect of ESG performance on firm performance.
Co-Authors Abdul Karim Abdul Rouf Achmad, Fariz Afifah Wanda Inas Asputri Ahyar Yuniawan Alexander Natanael Silaban Alhiqni Raya Aufa Annisa Puspa Wicitra Ardiana Alifatus Sa’adah Bangkit Amukti Barraq Mellina Zahroh Catur Kepirianto Chessa F. Puspitaningrum Cholimatul Sadiyah Citra Sari Daryono Daryono Desty Dwi Lestari Desy Febriana Sari Dian Farhana Eka Febiyanti Eka Febiyanti Eka Febiyanti Samhudi Eka Handriani Farrell E. Kairupan Febrian Ahmad Sulton Fiskia Syafa'ati Givantoro Agma Ardira Hana Nabilah Rahma Hananta Awang Budiman Hermin Pancasakati K Herry Subagyo I Idris Idris Idris Idris Idris Idris Idris Ilyasa Deva Wirabuana James Andrew Hadiprajitno Khrisna G. Dhaniswara Krismonika Hidayat Laksana, Rio Dhani Lola Rizky Bunga Pertiwi Malinda Amelia Kusuma Mayasari, Viviana Muhammad Heru Naufal Nabila Anjani Naufal Adi Nugroho Nesya Q. Nafisa Novita Widyaningsih Rio Dhani Laksana Rivan Dwi Aghnitama Rizka Yulia Shafira Sheila Adriani Sigit Febrianto Sih Darmi Astuti Sri Supriyati Sugeng Wahyudi Sugeng Wahyudi, Sugeng Suharnomo Taurisia Dinda Herfanti Tito Rahardian Universe Universe wahyu irawan Yatazya Muzamil ZAMAN, Badrus