Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Bisnis Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Proceeding of National Conference on Accounting & Finance The Indonesian Journal of Accounting Research Jurnal Ilmiah ASET Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Warastuti, Yusni
Dosen Akuntansi Universitas Katolik Soegijapranata Semarang
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
PENGARUH TATA KELOLA, CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BEI Gevino, Felicia; Warastuti, Yusni
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i1.2420

Abstract

ABSTRAKTata kelola dan CSR semakin menjadi perhatian terutama dalam upaya pencapaian kinerja keuangan keberlanjutan, Dalam era sekarang perusahaan selain dituntut untuk mengejar keuntungan mereka juga dituntut untuk mengelola Tata kelola dan CSR dengan efektif untuk menjaga kinerja supaya berjangka panjang, maka penting untuk dapat memahami kedua aspek tersebut dalam berkontribusi terhadap kinerja keuangan yang berkelanjutan. Tujuan dari penelitian ini adalah untuk menguji pengaruh tata kelola dan corporate social responsibility (CSR) terhadap kinerja keuangan perusahaan yang tercatat di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diambil dari laporan keuangan perusahaan manufaktur selama periode 2020–2023. Teknik pengambilan sampel dilakukan dengan metode purposive sampling, dan analisis data menggunakan regresi linier berganda. Data awal yang digunakan berjumlah 440 perusahaan, namun setelah dilakukan uji normalitas, data yang memenuhi kriteria berjumlah 236 perusahaan. Uji sensitivitas dilakukan untuk menganalisis pengaruh variabel kepemilikan manajerial, dengan Model 1 menggunakan persentase kepemilikan manajerial, dan Model 2 menggunakan variabel dummy sebagai indikator keberadaan kepemilikan manajerial. Hasil penelitian menunjukkan bahwa baik Model 1 maupun Model 2 — yang mencakup komite audit, dewan direksi, komisaris independen, dan CSR — secara signifikan berpengaruh terhadap kinerja keuangan yang diukur dengan Return on Assets (ROA).  Hasil dari model 1 komite audit, dewan direksi, komisaris independen, kepemilikan manajerial, CSR menunjukkan hasil yang signifikan terhadap ROA, sedangkan dalam model 2 semua variabel berpengaruh positif kecuali kepemilikan manajerial. Dari hasil ini uji sensitivitas menunjukkan bahwa pengukuran variabel kepemilikan manajerial berpengaruh terhadap ROA.ABSTRACTCorporate governance and CSR are increasingly becoming a focus, especially in efforts to achieve sustainable financial performance. In today's era, companies are not only required to pursue profits but also to effectively manage corporate governance and CSR to maintain long-term performance. Therefore, it is important to understand both aspects in contributing to sustainable financial performance. The objective of this study is to examine the influence of corporate governance and corporate social responsibility (CSR) on the financial performance of companies listed on the Indonesia Stock Exchange (IDX). This study employs a quantitative approach using secondary data extracted from the financial reports of manufacturing companies during the period 2020–2023. The sampling technique utilized purposive sampling, and data analysis was conducted using multiple linear regression. The initial dataset comprised 440 companies, but after conducting a normality test, only 236 companies met the criteria. A sensitivity test was conducted to analyze the influence of managerial ownership, with Model 1 using the percentage of managerial ownership and Model 2 using a dummy variable as an indicator of managerial ownership. The results of the study indicate that both Model 1 and Model 2—which include the audit committee, board of directors, independent commissioners, and CSR—significantly influence financial performance as measured by Return on Assets (ROA).  The results of Model 1, which includes the audit committee, board of directors, independent commissioners, managerial ownership, and CSR, show significant effects on ROA, while in Model 2, all variables have positive effects except managerial ownership. From these results, the sensitivity test indicates that the measurement of the managerial ownership variable affects ROA
DAMPAK ESG DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN, DIMODERASI KEPEMILIKAN ASING Sitinjak, Elizabeth Lucky Maretha; Warastuti, Yusni; Djati Sasmito, Y. Wisnu
Bina Ekonomi Vol. 29 No. 2 (2025): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/q0292343

Abstract

ESG dimensions and recognizing the strategic role of foreign ownership in shaping market perceptions. This study aims to examine the effect of Environmental, Social, and Governance (ESG) scores and financial performance on value of the firm, and to assess the moderating role of foreign ownership in Indonesian capital market. The sample consists of 80 publicly listed companies in Indonesia Capital Market that have ESG scores available for the period 2021 to 2023. Firm valuation is measured by Price to Book Value (PBV), while the independent variables include Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and ESG components: Environmental Score (ENV), Social Score (SOC), and Governance Score (GOV), along with the aggregated ESG Score. The analysis was conducted using EViews-13 and panel data regression models, including both Fixed Effect and Moderated Regression Analysis. The findings indicate that ROA, ENV, SOC, and GOV scores have a positive and significant effect on firm value. Interestingly, the aggregated ESG Score shows a significant negative effect on PBV, suggesting possible distortion when sustainability dimensions are not assessed individually. CR has a negative significant effect, while DER shows a positive significant effect before moderation. After including foreign ownership as a moderating variable, the influence of CR, DER, and ESG Score becomes statistically insignificant, indicating that foreign investors tend to neutralize the effect of liquidity, leverage, and overall ESG disclosures. This study highlights the importance of disaggregating
DAMPAK ESG DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN, DIMODERASI KEPEMILIKAN ASING Sitinjak, Elizabeth Lucky Maretha; Warastuti, Yusni; Djati Sasmito, Y. Wisnu
Bina Ekonomi Vol. 29 No. 2 (2025): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/q0292343

Abstract

ESG dimensions and recognizing the strategic role of foreign ownership in shaping market perceptions. This study aims to examine the effect of Environmental, Social, and Governance (ESG) scores and financial performance on value of the firm, and to assess the moderating role of foreign ownership in Indonesian capital market. The sample consists of 80 publicly listed companies in Indonesia Capital Market that have ESG scores available for the period 2021 to 2023. Firm valuation is measured by Price to Book Value (PBV), while the independent variables include Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and ESG components: Environmental Score (ENV), Social Score (SOC), and Governance Score (GOV), along with the aggregated ESG Score. The analysis was conducted using EViews-13 and panel data regression models, including both Fixed Effect and Moderated Regression Analysis. The findings indicate that ROA, ENV, SOC, and GOV scores have a positive and significant effect on firm value. Interestingly, the aggregated ESG Score shows a significant negative effect on PBV, suggesting possible distortion when sustainability dimensions are not assessed individually. CR has a negative significant effect, while DER shows a positive significant effect before moderation. After including foreign ownership as a moderating variable, the influence of CR, DER, and ESG Score becomes statistically insignificant, indicating that foreign investors tend to neutralize the effect of liquidity, leverage, and overall ESG disclosures. This study highlights the importance of disaggregating
PENGARUH CORPORATE GOVERNANCE DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2016-2022 Bimasakti, Yohanes Kartika; Warastuti, Yusni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3733

Abstract

Tujuan dilakukannya penelitian ini untuk mengetahui pengaruh dewan direksi,dewan komisaris, komite audit, kepemilikan institusional dan modal intelektual terhadap kinerja keuangan perusahaan keuangan perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia tahun 2016-2022. Teknik pengumpulan data menggunakan dokumentasi. Teknik pengambilan sampel menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2016-2022 yang berjumlah 47 perusahaan dengan data awal sejumlah 329,di uji normalitas terdapat pengurangan data dikarenakan data tidak normal,sehingga menjadi 155 data. Teknik analisis data dalam penelitian ini menggunakan Analisis Regresi Linier Sederhana dan Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh positif terhadap kinerja keuangan, dewan komisaris berpengaruh negatif terhadap kinerja keuangan, komite audit tidak berpengaruh terhadap kinerja keuangan, kepemilikan institusional berpengaruh positif terhadap kinerja keuangan dan modal intelektual berpengaruh positif terhadap kinerja keuangan
Co-Authors Ang Prisila Kartin Bimasakti, Yohanes Kartika Djati Sasmito, Y. Wisnu Elizabeth Lucky Maretha Elizabeth Lucky Maretha Sitinjak Gevino, Felicia Heribertus Sri Sulistyanto Heribertus Sri Sulistyanto, Heribertus Sri Maretha, Elizabeth Lucky Sanny Sanny St. Vena Purnamasari Stefanus Ronie Kristiawan Stefanus Ronie Kristiawan, Stefanus Ronie Triani Sri Rejeki Triani Sri Rejeki, Triani Sri Widuri Kurniasari