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All Journal El Dinar Journal of Management and Innovation Entrepreneurship (JMIE)
Mukhzarudfa Mukhzarudfa
Jambi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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THE EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE: CORPORATE SOCIAL RESPONSIBILITY AS A BUFFER Musdalifa Musdalifa; Mukhzarudfa Mukhzarudfa; Ratih Kusumastuti
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 10, No 2 (2022): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v10i2.17254

Abstract

This study aims to demonstrate the role of CSR in moderating the influence of corporate governance on financial performance. Furthermore, the researchers compared the corporate governance of Islamic banks in Indonesia and Malaysia. Data analysis used Moderate Regression Analysis and independent t-test analysis. The research data is the financial statements of each Islamic bank in Indonesia and Malaysia from 201 to 2020. This study shows that CSR cannot moderate the financial performance of Indonesian and Malaysian Islamic companies. Another result states that there is no difference in the implementation of corporate governance in Indonesian and Malaysian Islamic banks. CSR is becoming an important aspect of the business community. But does not support the company's financial performance. Nevertheless, this remains a common concern because of the importance of natural sustainability and a balanced economy.
SUSTAINABILITY REPORTING QUALITY IN THE HEALTHCARE SECTOR OF IDX-LISTED COMPANIES Sri Widiyati; Wiwik Tiswiyanti; Ratih Kusumastuti; Mukhzarudfa Mukhzarudfa
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3628

Abstract

This study aims to examine the quality of sustainability reporting through an analysis of Environmental, Social, and Governance (ESG) risk scores and their relationship to financial performance in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the period of 2020-2024. This study uses a descriptive quantitative method with a benchmarking approach. This study selected a sample of 7 companies through a purposive sampling technique, resulting in a total of 35 observations during the observation period. The results show significant variations in ESG risk management across companies. Private companies such as PT Mitra Keluarga Karyasehat Tbk. (MIKA) and PT Kalbe Farma Tbk. (KLBF) have successfully demonstrated a consistent trend of increasing risk, achieving a low-risk category. In contrast, state-owned enterprises such as PT Indofarma Tbk. (INAF) remain trapped in the severe-risk category, accompanied by significant financial performance challenges. The study concludes that transparency and success in ESG risk mitigation are positively associated with financial stability and market confidence, especially during critical times such as the pandemic. ESG disclosure has proven to be more than just an administrative obligation, but also a strategic instrument to ensure long-term business sustainability and competitiveness in the capital market.
Co-Authors Musdalifa Musdalifa Ratih Kusumastuti Sri Widiyati Wiwik Tiswiyanti