Article Per Year (5 Year)
p-Index From 2021 - 2026
6.565
P-Index
This Author published in this journals
All Journal Cakrawala Pendidikan Jurnal Pendidikan Akuntansi Indonesia Jurnal Administrasi Bisnis Niagawan JAKPI Jurnal Pendidikan Ekonomi (JUPE) Jurnal Pendidikan Akuntansi (JPAK) JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Abdimas JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Manajemen & Keuangan IJBE (Integrated Journal of Business and Economics) SAR (Soedirman Accounting Review): Journal of Accounting and Business LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Jurnal Samudra Ekonomi dan Bisnis GERVASI: Jurnal Pengabdian kepada Masyarakat JCRS (Journal of Community Research and Service) Jurnal Aplikasi Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Dinamika Manajemen Pendidikan (JDMP) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Prima Ekonomika : Jurnal Ekonomi dan Bisnis ASEAN Journal of Community Engagement EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Randwick International of Social Science Journal JURNAL PENDIDIKAN SAINS SOSIAL DAN AGAMA JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Dharmas Education Journal (DE_Journal) Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Jurnal Kajian Ilmu Pendidikan (JKIP) Jurnal Ilmu Pendidikan dan Sosial JURNAL MUARA PENDIDIKAN QISTINA: Jurnal Multidisiplin Indonesia IIJSE RESLAJ: Religion Education Social Laa Roiba Journal Indonesian Journal of Education and Learning Jurnal Standardisasi AR-RUMMAN: Journal of Education and Learning Evaluation Jurnal VARIDIKA Edumaspul: Jurnal Pendidikan
Andri Zainal
Department Of Accounting Education, Faculty Of Economics, Universitas Negeri Medan, Medan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

Published : 83 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : IIJSE

 1 
The Impact of Sustainability Reporting and Corporate Social Responsibility Implementation on Financial Performance with Corporate Governance as an Intervening Variable in Infrastructure Sector Companies on the Indonesia Stock Exchange in 2021–2024 Moulinda Dora; Andri Zainal; Azizul Kholis
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8438

Abstract

This study analyzes the Effect of the Implementation of Sustainability Reporting and Corporate Social Responsibility on Financial Performance with Corporate Governance as an Intervening Variable in Infrastructure Sector Companies on the Indonesia Stock Exchange in 2021-2024. The research sample is infrastructure companies listed on the IDX for the 2021-2024 period, totaling 45 companies with 180 observations. The data analysis technique uses panel data regression equations with path analysis. This study obtains several empirical evidences, namely, first, sustainability reporting directly has a negative and significant effect on financial performance. Second, corporate social responsibility directly provides a positive and significant influence on financial performance. This result can be interpreted based on stakeholder theory that companies that pay attention to CSR disclosure and already have corporate social responsibility reporting standards can increase stakeholder trust. Third, corporate governance does not moderate the relationship between sustainability reporting and financial performance. A large percentage of management ownership, and it is estimated that there will be an increase in management performance by creating innovation, new ideas obtained from employee resource skills and knowledge, and managerial ownership follows its control rights more than alignment of interests. Fourth, corporate governance moderates the influence of corporate social responsibility on financial performance. The results of this study are based on resource-based theory, that the existence of concern for the environment owned by the company is supported by the company's good intellectual ability, proving that the company is able to manage its intellectual resources effectively and efficiently, and indicates increasingly high financial performance and gets a positive response from investors.
Co-Authors A.W., Jumiadi Adek Cerah Kurnia Azis Afrida, Fenny Akmal Huda Nasution, Akmal Huda Ali Fikri Hasibuan Ani Sutiani Apira, Nadia Aqilah, Jihan Ayu, Putri Azizul Kholis Azizul Kholis, Azizul Barasa, Andhika Leonardo Br Sinuhaji, Yuli Anastasya Budiarta, Kustoro Budiarta, Kustoro Chairian Tomy Chairina Rizkianda Charles Fransiscus Ambarita Choms Gary Ganda Tua Sibarani Dadang Mulyana, Dadang Dede Ruslan Duma, Yesika Dwi Nur Indah Sari, Dwi Nur Indah Dwi Putra, Pasca Endang Pratiwi Erny Luxy D Purba Farza, T. Citra Nisa Farza, Tengku Citra Nisa Gaffar Hafiz Sagala Gaffar Hafz Sagala Ganda Tua Sibarani, Choms Gary Gaol, Yosepin Emeliani Lumban Gary Ganda Tua Sibarani , Choms Gary Ganda Tua Sibarani, Choms Gracela, Angelia Gultom, Anastasya Tifani Mutiara Hanu, La Harahap, Khairunisa Harahap, Khairunnisa Haryadi Haryadi - Haryadi Haryadi Haryadi Haryadi Haryani Pratiwi Sitompul Hasibuan, Novita Indah Hendra Saputra Hutabarat, Citra Yohana Ikhsan, Arfan Iskandar Muda Isti Maunida Hanum Isti Maunida Hanum Ivo Selvia Agusti Jabal Ahsan Jailani, Dahliana Jufri Darma Jumiadi A.W. Kartika, Venny Tritara Khairunnisa Harahap Khairunnisa Harahap La Hanu Lingga, Marni Lisyanto . Lubis, Rizky Amelia Zahrah Manalu, Ivana Thesa Navratilova Martin Yehezkiel Sianipar Marto Silalahi Maulana, Bagoes Miranda, Tengku Moulinda Dora Mubarok, Al Munawir Mulyana, Dadang Nainggolan, Felisha Patricia Nasirwan Nasirwan Nasirwan Nasirwan Ningsih, Ririn Setia Novita Indah Hasibuan Nugrahaningsih Nugrahaningsih Nurhayani, Ulfa Nurhayati Simatupang Nurwendari, Weny Pane, Miftah Kharidah Parinduri, Ahmad Buchari Pasca Dwi Putra Pasca Dwi Putra Pasca Dwi Putra Pratiwi Sitompul, Haryani Pratiwi, Haryani Putra, Pasca Dwi Putri Rahmadani Sitorus Putri, Wildanin Haurin R. H. D. Nugrahaningsih Rahel May Carry Sibuea Ramdhansyah Ramdhansyah Ramdhansyah Ramdhansyah Ramdhansyah Rini Heriliani Rini Herliani Ritonga, Aslam Naufal Arrahman Rizkianda, Chairina Safira, Naisyadia Sagala, Gaffar Hafz Samosir, Adelina Mutiara Shah Zada, T. Muhammad Siagian, Akbar Nugraha Sibarani, Choms Gary Ganda Tua Sibarani, Choms Gary GT Sibuea, Rahel May Carry Sihombing, Lady Monalisa Silaban, Parida Simanjuntak, Ade Santa Simarmata, Laura Elsa Simatupang, Nurhayati Sitepu, Marrysabell Natalita Sitompul, Andreas Jones R Sitorus, Putri Rahmadani Sondang Aida Silalahi Sriwedari, Tuti Sriwedari, Tuti Suharianto , Joko Suhariyanto, Joko Sutiani, Ani Syahri, Fanny Nurhalyssa T. Muhammad Shah Zada Tarigan, Frinanta Taufik Hidayat Tengku Citra Nisa Farza Thohiri, Roza Tondang, Cicih Kurnia Wati triadiarti, yulita Tua Sibarani, Choms Garry Ganda Tuti Sriwedari Wahyuni, Noven Lisa Sri Welly, Yerisma Weny Nurwendari Yusuf Jaya Sumantri