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All Journal Owner : Riset dan Jurnal Akuntansi
Taufeni Taufik
Universitas Riau, Indonesia
Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Good Governance dengan Sumber Daya Manusia sebagai Variabel Moderasi Sally Edinov; Taufeni Taufik; Yesi Mutia Basri; Novita Indrawati; Emrinaldi Nur DP
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1192

Abstract

This study aims to find the empirical evidence of the influence about the Government's of Internal Control System, Fixed Assets Administration, Organizational Culture, Organizational Commitment and Information Technology on Good Governance with Human Resources as the moderating variable. This research was conducted in the work unit of Directorate General of Natural Resources and Ecosystem Conservation, the Ministry of Environment and Forestry. The sampling technique used is the census d method by sending a questionnaire to the Nation Civil Apparatus using the application of Financial Accounting System at the agency level. Of the 225 questionnaires distributed, 218 were processed using WarpPLS 7.0 analysis. The results of the study prove that there is an influence of the Government's Internal Control System and Fixed Assets Administration on Good Governance. Meanwhile, Organizational Culture, Organizational Commitment and Information Technology cannot affect Good Governance. Human Resources are only able to moderate the relationship between the Government's Internal Control System and Fixed Assets Administration with Good Governance but are not able to moderate the relationship between Organizational Culture, Organizational Commitment, Information Technology and Good Governance.
Do Sustainability Practices Drive Financial Performance? Evidence from Indonesia’s Energy Sector (2022-2024) Lathifa Adilla Salsa; Taufeni Taufik; Riska Natariasari
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3388

Abstract

The relationship between sustainability practices and financial performance remains an important issue, particularly in the energy sector, which is associated with high environmental risks. However, previous studies have reported inconsistent findings, especially in developing countries. This study aims to examine whether sustainability practices influence the financial performance of energy sector companies in Indonesia. The study employs secondary data obtained from energy companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, with a sample of 37 companies selected using purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 27. The results indicate that environmental performance has a significant positive effect on financial performance, whereas green strategy and corporate social responsibility do not have a significant effect. This study contributes to the literature by demonstrating that not all sustainability practices lead to improved financial performance. The findings imply that companies should prioritize enhancing their environmental performance as a strategic effort to improve financial performance.
Co-Authors Emrinaldi Nur DP Indrawati, Novita Lathifa Adilla Salsa Riska Natariasari Sally Edinov Yesi Mutia Basri