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This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Research of Accounting and Governance Research of Business and Management Research of Finance and Banking Research of Islamic Economics (RIE) Taxation and Public Finance
Sovi Ismawati Rahayu, Sovi Ismawati
Unknown Affiliation
Economics, Econometrics & Finance

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Journal : Research of Accounting and Governance

 1 
The Influence of Corporate Social Responsibility (CSR) Disclosures, Accounting Conservatism, and Leverage on Earnings Response Coefficient (ERC) Aprilia, Nur Indriyani; Rahayu, Sovi Ismawati
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.022 KB) | DOI: 10.58777/rag.v1i1.14

Abstract

This study aims to examine the effect of Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, Leverage, Earnings Response Coefficient (ERC) partially or simultaneously. The research method used is a quantitative research method and uses secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 34 companies in 2015-2019 whose acquisitions used the purposive sampling method. The analytical method used is multiple linear regression analysis technique. The results of this study, partially, Disclosure of Corporate Social Responsibility (CSR) and Accounting Conservatism affect the Earnings Response Coefficient (ERC). Meanwhile, Leverage has no effect on the Earnings Response Coefficient (ERC). Simultaneously, Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, and Leverage affect the Earnings Response Coefficient (ERC).
Improving Financial Stability: How Good Corporate Governance Can Prevent Financial Distress Angraini, Fadila; Rahayu, Sovi Ismawati
Research of Accounting and Governance Vol. 3 No. 1 (2025): JANUARY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i1.280

Abstract

This research aims to examine the influence of Good Corporate Governance as proxied by the size of the Board of Directors, Independent Commissioners, Audit Committee and Institutional Ownership on Financial Distress partially or simultaneously. The research method used is quantitative and uses secondary data, namely service firms, one of which is the transportation sector, which is listed on the Indonesia Stock Exchange. The sample used was 7 issuers and the results were obtained using a purposive sampling method. The analytical method used is multiple linear regression analysis techniques. The results of this research show that overall, the size of the Board of Directors, Independent Commissioners, Audit Committee and Institutional Ownership variables partially or simultaneously influence Financial Distress. Managerial Implications for the study on the effect of good corporate governance on financial distress highlight the critical role of robust governance practices in mitigating financial risks and ensuring organizational stability. Implementing strong governance mechanisms such as effective board oversight, transparent financial reporting, and adherence to regulatory requirements can significantly reduce the likelihood of financial distress.
Co-Authors Angraini, Fadila Aprilia, Nur Indriyani Choirunnisa Choirunnisa, Choirunnisa Farawansyah, Nur Indah Martua Eliakim Tambunan Perdana Wahyu Santosa Puspitasari, Inggit Dwi Subagio, Sidiq Zainal Zawir Simon, Zainal Zawir Zhafiraah, Nazma Riska