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All Journal IJBE (Integrated Journal of Business and Economics) Syntax Idea International Journal of Education, Social Studies, And Management (IJESSM)
Rindu Rika Gamayuni
University of Lampung, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Education Social Sciences Other

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Pengaruh Kinerja Lingkungan, Leverage, Ukuran Perusahaan, Dan Profitabilitas Terhadap Pengungkapan Lingkungan Pada Perusahaan BUMN Aldi Haslanu; Rindu Rika Gamayuni; Ade Widiyanti
Syntax Idea Vol 4 No 8 (2022): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v4i8.1878

Abstract

Environmental Disclosure is a form of corporate social responsibility that includes regulations, policies, environmental effects, and applicable legal aspects. This study aims to determine the effect of environmental performance, leverage, firm size, and profitability on environmental disclosure in state-owned companies listed on the Indonesia Stock Exchange (IDX) during 2016-2020. The research method used in this study is a descriptive method with a quantitative approach. While the data used in this study is secondary data obtained from the IDX website (www.idx.com) and the websites of each company. This research uses multiple linear regression analysis model. This study obtained results that prove that environmental performance and firm size have a significant positive effect on environmental disclosure; leverage has a significant negative effect on environmental disclosure; profitability has no effect on environmental disclosure. The coefficient of determination analysis shows that the adjusted value of R squared in the coefficient of determination test is 31.6%, where the remaining 68.4% is influenced by other variables. This shows that the independent variable in this study does not have enough effect on the dependent variable because there are other variables that have a major influence on environmental disclosure.
Do ISO-Based Management Systems and Board Gender Diversity Enhance ESG Performance? Evidence from ASEAN Banks Duwi Agustina; Rindu Rika Gamayuni; Agrianti Komalasari
Integrated Journal of Business and Economics (IJBE) Vol 10, No 2 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i2.1609

Abstract

The increasing pressure for sustainable business practices has encouraged banking firms in the ASEAN region to strengthen their environmental, social, and governance (ESG) performance. This study aims to examine the effect of ISO-based management systems (MS) and board gender diversity (BGD) on the ESG performance of ASEAN banks during the 2018–2023 period. Using a quantitative approach with panel data analysis, this study employed balanced panel observations from banking companies listed in five ASEAN countries. The estimation was conducted using the panel estimated generalized least squares (EGLS) method with the random effect model selected through several model specification tests. The findings reveal that ISO-based management systems have a positive and significant effect on ESG performance, indicating that the adoption of international management standards contributes to improving sustainability performance in the banking sector. In contrast, board gender diversity does not show a significant effect on ESG performance, which may be due to the relatively low proportion of female directors that has not yet reached the critical mass required to influence strategic decision-making effectively. The study concludes that ISO certification serves as an effective governance mechanism in promoting sustainability practices within ASEAN banking firms. 
Analysis of Factors Affecting Financial Performance in Local Governments with Community Participation as a Moderating Variable Yogga Yerriandha; Rindu Rika Gamayuni; Saring Suhendro
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i1.1005

Abstract

This research seeks to provide empirical evidence regarding the influence of local own-source revenue and capital expenditure on the financial performance of local governments, as well as to analyze the moderating role of community participation in these relationships. The study population comprises all regency and municipal governments in Indonesia for the fiscal years 2022–2023. A census (total sampling) approach was employed by utilizing all available observations, yielding 1,016 data points from regency and city governments over the two-year period. The data were sourced from Budget Realization Reports and Operational Reports as presented in the Local Government Financial Statements. The empirical results indicate that local own-source revenue exerts a positive and statistically significant effect on local government financial performance. Likewise, capital expenditure is found to have a positive and significant impact on financial performance. Community participation is shown to significantly weaken the relationship between local own-source revenue and financial performance. Conversely, community participation strengthens the effect of capital expenditure on financial performance; however, this moderating effect is not statistically significant.
Co-Authors Ade Widiyanti Agrianti Komalasari Aldi Haslanu Duwi Agustina Saring Suhendro Yogga Yerriandha