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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Dinamika Pendidikan Akuisisi : Jurnal Akuntansi Economic Education Analysis Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Business and Behavioural Entrepreneurship JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Aplikasi Akuntansi Indonesian Journal of Advocacy and Legal Services Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Jurnal Ekonomi Dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah ASET Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Riset Akuntansi dan Keuangan Indonesian Journal of Devotion and Empowerment (IJDE) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif Indonesian Journal of Advocacy and Legal Services Prosiding Seminar Nasional Pengabdian Masyarakat
Maylia Pramono Sari
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The The Influence of Good Corporate Governance on Financial Performance with Company Size as a Moderating Variable Noviani, Noviani Wulan Safitri; Sari, Maylia Pramono
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.12321

Abstract

Financial performance is a key indicator of a company’s success in managing resources and achieving business objectives. Effective corporate governance mechanisms are essential in supporting improved financial performance. This study aims to examine the effect of the board of directors, managerial ownership, and the audit committee on corporate financial performance, with firm size as a moderating variable and capital structure as a control variable. The research population consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using purposive sampling, 87 companies were selected, resulting in 261 observations. Secondary data were obtained from annual reports and financial statements accessed through the official website of the Indonesia Stock Exchange and the respective company websites. The data were analyzed using descriptive analysis and panel data regression with a fixed effect model, processed using EViews 10 software. The results indicate that the board of directors has a positive and significant effect on financial performance. In contrast, managerial ownership and the audit committee do not have a significant effect on financial performance. Furthermore, firm size is found to weaken the influence of the board of directors and the audit committee on financial performance, while it does not moderate the relationship between managerial ownership and financial performance. This study concludes that financial performance is influenced not only by internal operational factors but also by the effectiveness of corporate governance mechanisms. Firm characteristics, particularly firm size, play an important role in determining the effectiveness of corporate governance in enhancing financial performance.
Determinants of Sustainability Assurance Level: Evidence from Energy Companies in Asia Saprida Khoirotunnisa; Maylia Pramono Sari
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.12396

Abstract

This research highlights the elements that impact corporate decision-making pertaining to the degree of sustainability assurance among enterprises operating within the Asian energy sector. In light of the escalating demands for the enhancement of transparency and accountability within sustainability disclosures has led to the identification of the assurance level as a crucial instrument for enhancing the veracity of environmental, social, and governance (ESG) disclosures. Utilizing panel data derived from energy firms monitored throughout the duration of the study, this investigation employs panel data regression analysis, specifically estimated via Panel Least Squares methodology. The extent of sustainability assurance—delineated into no assurance, limited assurance, and reasonable assurance—operates as the dependent variable within the analytical framework, the independent variables are constituted by the attributes of the assurance provider, the extent of media pressure, various dimensions of board size, and the independence of the audit committee, with profitability, operationalized through return on assets (ROA), the inclusion of a control variable is warranted. The empirical results suggest that the characteristics of assurance providers, the degree of media pressure, and profitability have a positive and statistically significant effect on the assessment of the level of sustainability assurance. Corporations that engage the services of Big Four assurance firms, experience intensified media scrutiny, and demonstrate superior financial performance are more predisposed to opt for a reasonable assurance level. In contrast, the dimensions of the board and the autonomy of the audit committee do not demonstrate a statistically significant association with the selection of assurance level. These findings indicate that external pressures and financial capacity are more influential drivers of higher sustainability assurance levels than internal governance attributes. Overall, this study offers relevant insights for firms, regulators, and stakeholders seeking to strengthen sustainability assurance practices and enhance the legitimacy and credibility of ESG reporting.
Co-Authors Agus Wahyudin Ahmad Nurkhin Anggareta, Dhela Septian Aniah, Anggun Anita, Nur Ardina, Ayu Martaning Yogi Budiantoro, Risanda Chatila Maharani D. A. Rahmawati Febrianti, Agita Dini Halimah, W. N. Henny Murtini Heri yanto Heryana, Toni Ida Maftukhah Ilmiyana, Wina Istanti, Fredianaika Jati, Kuat Waluyo Jurica Lucyanda Lucyanda, Jurica Mahfirah, Titis Fatarina Mohidin, Rosle MONICA DEWI Nafiatus Sakinah, Nafiatus Nanik Sri Utaminingsih Nicholas, Jayson Novi Wijayaningsih Noviani, Noviani Wulan Safitri Nurul Fibrianti Paramita, Niken Diah Paulus Basuki Hadiprajitno Prabowo, Gregorius Permana Wahyu Pudji Pradana, P. T. Putra, Tegar Islami Raharja, Surya - Richatul Jannah Risanda A. Budiantoro Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi Saprida Khoirotunnisa Sri Komariyah Subowo Subowo Suherman, Suherman Sukirman - Sukirman Sukirman Surya Raharja Surya Raharja Trisni Suryarini Ulya, Laila Llistiana Umi Widyastuti Valentino Omega Gandi, Valentino Omega Gandi Viana, Anisa Okta Wastuti, Wahyu