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All Journal PROSIDING SEMINAR NASIONAL Economic Journal of Emerging Markets Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Dayasaing Riset Akuntansi dan Keuangan Indonesia AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Jurnal STIE Semarang (Edisi Elektronik) JIFA (Journal of Islamic Finance and Accounting) Majalah Ilmiah Bijak International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Perspektif Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) PROFETIK: Jurnal Mahasiswa Pendidikan Agama Islam Abdi Psikonomi Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Bisnis dan Kewirausahaan prosiding seminar nasional Jurnal Lemhannas RI Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Review of Applied Accounting Research Urecol Journal. Part F: Community Development Prosiding University Research Colloquium Review of Accounting and Business Unisia International Journal of Economics and Management Research KENDALI: Economics and Social Humanities Journal Research of Social Science, Economics, and Management Duconomics Sci-meet (Education & Economics Science Meet) Paradoks : Jurnal Ilmu Ekonomi PROSIDING SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT (SNPPM) UNIVERSITAS MUHAMMADIYAH METRO Majapahit Journal of Islamic Finance and Management E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting) International Journal of Economics and Management Research
Rina Trisnawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Journal Research of Social Science, Economics, and Management

 1 
Impact of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Earning Quality with Capital Structure as a Moderating Variable Maryunda, Monic Anastasya; Trisnawati, Rina; Setiawati, Erma
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i04.566

Abstract

Purpose: This research aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure, managerial ownership, board of commissioners, on earnings quality with capital structure as moderating variables. Managerial ownership and the board of commissioners are proxies for Good Corporate Governance (GCG). Methodology: This research used secondary data which can be accessed in the Indonesia Stock Exchange (IDX) website (www.idx.co.id). The sampling method used a purposive sampling technique and data processing in this research used SPSS 24 software. Results: The results of in this research show that disclosure of Corporate Social Responsibility (CSR), managerial ownership, and the board of commissioners had significant effect on earnings quality. Capital structure strengthens the relationship between Corporate Social Responsibility (CSR) disclosure and earnings quality. Besides that, capital structure strengthens the relationship between managerial ownership and earnings quality. The relationship between the board of commissioners and earnings quality is also strengthened by the capital structure. Applications/Originality/Value: The implication of this research which to improve earning quality, companies must disclose more Corporate Social Responsibility (CSR) and strengthen Good Corporate Governance (GCG) in managing the company so that the company can achieve its goals.
The Effect of Good Corporate Governance (GCG) on Financial Performance with Company Size as a Moderating Variable Ningsih, Wiwit Indah Lestari; Setiawati, Erma; Trisnawati, Rina
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i04.570

Abstract

Purpose: This research aims to analyze the effect of insider share ownership, board size, independent board of commissioners, audit committee on financial performance with Company Size as a moderating variable. Insider share ownership, board size, independent board of commissioners and audit committee are proxies for Good Corporate Governance (GCG). Methodology: The Indonesia Stock Exchange (IDX) website provides access to secondary data used in this study. Information about businesses listed on the IDX is included in this data. Purposive sampling was used to choose the sample, which implies the researcher purposefully chose businesses that matched the study's criteria. Eviews 9 software was used for data analysis. Results: The study's conclusions provide the following details: The size of the board of commissioners (Board Size), the number of directors on the board of directors (Board Size), and the existence of an independent board of commissioners (Independent Board of Commissioners) have little impact on the company's financial success. The size of the board of directors (Board Size) has a significant impact on the financial performance of the company. This may be proof that management and decision-making within the corporation are impacted by the size of the board of directors. The size of the organization modifies the relationship between the audit committee and financial performance. As a result, the size of the audit committee determines how much it influences financial performance. 
The Role of Corporate Governance in Moderating the Influence of Corporate Social Responsibility Disclosure, Investment Risk and Firm performance in Manufacturing Companies Listed on the Indonesian Stock Exchange 2018-2022 Rohmah, Baety Nur; Setiawati, Erma; Trisnawati, Rina
Journal Research of Social Science, Economics, and Management Vol. 3 No. 5 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i5.591

Abstract

Purpose: This study aims to analyze the impact of Corporate Social Responsibility Disclosure (CSRD) and investment risk on firm performance with CEO integrity, ownership concentration, and independent board as moderating variables. CEO integrity, concentrated ownership, and an independent board of directors are hallmarks of Good Corporate Governance (GCG). Methodology: This study uses manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022. The total sample for this study included 107 dates. Purposive sampling technique was used for the sampling method and SPSS 24 software was used for data processing in this study. Results: The results of in this research show that CSR disclosure does not have a significant impact on firm performance. Investment risk has a positive and significant impact on a company's performance. CEO integrity does not moderate the effect of his CSR disclosure on firm performance, but ownership concentration and independent board of directors moderate the effect of her CSR disclosure on firm performance. Although CEO and independent board integrity do not moderate the effect of investment risk on firm performance, ownership concentration does moderate the effect of investment risk on firm performance. Applications/Originality/Value: Even if an organization makes CSR disclosures, it does not directly impact its financial performance. Companies must understand and carefully manage investment risk to maintain and improve performance. Additionally, this study shows how ownership concentration and independent boards moderate the impact of CSR disclosure, it shows that highlighting the importance of corporate structure in optimizing corporate sustainability impact.
Co-Authors - Wiyadi Adhitya Taufik Nugraha Adityarini, Hepy Adityarini Aflit Nuryulia Praswati Agustin, Dika Mardova Ahmad Mardalis, Ahmad Ahyani, Fatchan Andinia, Ventama Aniesta Andy Dwi Bayu Bawono Angghraeni, Shindi Anggraini, Nuke Anggun Siska Putri Utami Aninda Ayu Utama ANINDA AYU UTAMA Anis Nur Wulandari Apriyani, Afifah Nurul Arief Budhi Dharma Aryanti, Rahmi Ayunda Putri Nilasari Azizah, Nurma Indah Azmi, Nada Alya Bika Juwanto Cancera, Radita Chuzaimah Chuzaimah Daffa Ulhaq Damayanti, Risma Alfian Dewi Pramesti Kusumaningrum Dewi, Elfa Retta Kiky Rosanna Diana, Ulfi Duke, Dianliska Istanto Dzikriya Syukriyana Ecclisia Sulistyowati Edy Priyono Effendi, R.Y. Eka Retno Agustin Eko Sugiyanto Eko Sugiyanto Elfa Retta Kiky Rosanna Dewi ENI SETYOWATI Eny Kusumawati Eny Kusumawati Erma Setiawati Erma Setyowati Erna Widyanti Eskasari Putri Evi Dewi Kusumawati Fajar Kholillulloh Fatchan Achyani Fatchan Ahyani Fatchan, Fuad Hudya Fauziah, Nur Ismiyati Firlina Rizky Ramadhina Fitri Kurniawati Fitria Novita Sari, Fitria Novita GALUH CANDRA KIRANA Hafia'annida Firdaus Az-zahra Handy Nugraha Happy Purbasari Hasna Isnabella Husna, Aufi Muaddibah Ilham Nugrahanto Raharjo Ilham Nugrahanto Raharjo Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Indah Permata Dewi Indrawati, Lykna Irmanidar, Rifani Nasrullah Irza Mahfud Nasirudin Ismi Nur Halimah Ivana Cahyaningrum Junifa Wijinurtini Puspita Sari Karinda, Marcella keisha Jenny Maulida Nugraha Khoirun Nisa' Nur Hasanah Kholifah Rizkia Syahfitri Khotimah, Laillatul Kumalasari, Rania Hasna Kumara, Nyoman Sekar Perwita Ari Kusuma Putri, Annisa Kusumaningrum, Dewi Pramesti Laillatul Khotimah Lutfi Refia Anandarin Luthfi Aulia Rachmawati Maharani Maharani Maharani, Risda Lalita Marceolla Suryana Mardayaningrum Mardayaningrum Mardayaningrum, Mardayaningrum Maryunda, Monic Anastasya Masyian, Syamsu Rijal Meisa Widhaningrum Meliana Rahmawati Mugi Handayani Muhammad Isya Cholillah Mujiyati Mujiyati Mulato, Febry Yuni Najwan Malika Nashirotun Nisa Nurharjanti Nasution, Siska Angreyani Nevada, Zona Nikano Ridho Handoko Utomo Ninda Asmi Wardani Ningsih, Wiwit Indah Lestari Nisa Nafisa Sholikhah Nisa Nurharjanti, Nashirotun Noer Sasongko Nono Wibisono Nono Wibisono Noormawanti, Noormawanti Novandito, Lucky Nur Amalina Nur Amalina Nur Ismiyati Fauziah Nur Ulifiati Nurma Indah Azizah Nuwun Priyono Permata Dewi , Indah Petrus Dala Wolo Pramessita Berliany Pramudya, Prasetyo Panji Purbasari, Happy Pusparini, Nandya Octanti Putri, Silvy Agustina Putri Putri, Tri Asti Sari Rahmitha, Nadilla Cahya Retno Susanty, Theresia Novie Rifani Nasrullah Irmanidar Rifany, Risty Riffo Erlina Rima Endah Pratiwi Ristina Fauzia Bastiarso Putri Rohmah, Baety Nur Rohmah, Rizqi Nur Rohmah, Sholikhah Nur Safari Dwi Wardati Salma Alfian Dita Salma Fauziyah Sana Salsabila Saputra, Winandra Adhi Sarbini Sarbini Sasmita, Annri Sayekti Endah Retno Meilani Setyowati, Erma Shindi Angghraeni Sholikhah Nur Rohmah Silvia Wulandari Siti Aisyah Sonia Murti Sri Fitriani Sri Fitriani, Sri Subagyo, Daryono Sulistyowati, Ecclisia Susilaningdyah Mustikawati Swastika, Hildha Regiana Arya Tiara Tiara Tiara, Tiara Tsany, Afifah Mutiara Ulfi Diana Ulfiati, Nur Ulifiati, Nur Utami, Adhira Utami, Anggun Siska Putri Utomo, Nikano Ridho Handoko Ventama Aniesta Andinia W Wiyadi Wardani, Ninda Asmi Wardati, Safari Dwi Wardhani, Widia Pangesti Cahya Wi yadi Widia Senalasari Widyanti, Erna Wiyadi Wiyadi Wiyadi Wiyadi Wiyadi, W Wolo, Petrus Dala Yoga Gunadarma Yoga Kesuma Yoga Kesuma Zona Nevada