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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi UNEJ e-Proceeding Jurnal Penelitian Pendidikan IPA (JPPIPA) Gorontalo Accounting Journal Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal GeoEkonomi Abdimas Universal Jurnal Darma Agung International Journal of Environmental, Sustainability, and Social Science Perspektif Akuntansi Jurnal Bisnis, Ekonomi, dan Sains MEDIA RISET EKONOMI Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) JAS (Jurnal Akuntansi Syariah)
Wiwik Saraswati, Wiwik
Fakultas Ekonomi Universitas Balikpapan
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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The Influence Of CSR And Political Connections On Company Performance By Moderating Governance Mechanisms Saraswati, Wiwik; Makherta, Ika; Nurlia, Nurlia
Perspektif Akuntansi Vol 8 No 2 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i2.p140-160

Abstract

This study aims to determine and analyze the influence of sustainability reporting practices and the quality of CSR disclosures as well as political connections to company performance, either directly or indirectly, by involving governance mechanisms as mediators. This study uses secondary data on banking companies listed on the Indonesia Stock Exchange from 2013 to 2021. The sample selection method uses a purposive sampling method with several criteria to produce 383 observations. The analysis technique used is simple and multiple linear regression analysis using STATA 12 application and Sobel test for mediation test. The results of this study provide empirical evidence that the practice of reporting on the sustainability of banking companies cannot improve the company's performance, this is because banks have not fully prepared sustainability reports and used insurance services, while the quality of CSR disclosure and political connections can improve company performance. The results also show that the practice of sustainability reporting and the quality of CSR disclosure as well as political connections can improve company performance through governance mechanisms.
Pengaruh Return on Equity, Debt to Equity Ratio, dan Corporate Social Responsibility terhadap Nilai Perusahaan Inas, Dhiya Hanun Azhar; Atmojo, Purwo; Sutadji, Ika Makherta; Saraswati, Wiwik
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4036

Abstract

This study aims to determine the effect of Return On Equity, Debt to Equity Ratio, and Corporate Social Responsibility on firm value. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. Data collection using documentation techniques. Sample selection using purposive sampling method. The sample of this study consisted of 32 companies during the 2021-2023 period. Data collection is based on the company's annual report and sustainability report and after data outliers, the total sample in this study amounted to 66 samples.  The analysis method used in this study is multiple linear regression analysis, classical assumption test, and hypothesis testing using SPSS 26. The results of this study indicate that return on equity affects firm value, corporate social responsibility affects firm value, while debt to equity ratio has no effect on firm value. Simultaneously, return on equity, debt to equity ratio, and corporate social responsibility affect firm value.
The Role of Natural Science in HRM at Industry 4.0 Era Hadiyatno, Didik; Rohman, Dwi Taufik; Yuliani, Tutik; Saraswati, Wiwik
Jurnal Penelitian Pendidikan IPA Vol 10 No 12 (2024): December
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i12.9557

Abstract

Natural sciences—particularly psychology and biology—can be applied to better understand human behavior, cognitive processes, stress responses, and other factors influencing workplace dynamics and employee well-being. Natural science relies on empirical evidence gathered through observation, experimentation, and data analysis. It aims to formulate theories and laws that explain the natural world and predict future outcomes. The emergence of Industry 4.0 has transformed the landscape of Human Resource Management (HRM) by introducing advanced technologies, including artificial intelligence (AI), machine learning, and big data analytics. These innovations have enhanced HRM processes such as recruitment, training, performance evaluation, and employee engagement. Natural sciences play a critical role in understanding the dynamics of these technological advancements, offering insights into human behavior, cognitive processes, and organizational ecosystems. This article explores how principles of natural science, including biology, psychology, and neuroscience, integrate with modern HRM practices in the 4.0 era. Through a qualitative approach, we examine case studies to illustrate the application of natural science in HR strategies, highlighting the advantages and challenges of adopting a scientifically-informed HRM framework.
Co-Authors *, Nurlia Amelia Dwi Anita Amir Iskandar Andi Hidayatul Fadlilah Arum Prastiwi Atmojo, purwo Azizil Yudaruddin, Yanzil Chuarajab, Tawakkal Didik Hadiyatno Dimas Rama Pramudia Dwi Anita, Amelia Dwi Susilowati Dwi Susilowati Eko Ganis Sukoharsono Erwin Saraswati Fajar, Ichsan Firdaus, Dzaky Firdaus, Muhammad Dzaky Hairul Anam Hairul Anam Hendrawan, Yudhi Henny Oktapiyani Hermawansyah , Adi Hernadi Moorcy, Nadi Ika Makherta Sutadji Inas, Dhiya Hanun Azhar Irdawati Juwari Karlinda Sari, Dika Khofifah Oktavia Makherta, Ika Mercy Kadang Bombing Miawaty Misna Ariani Miswaty Miswaty Munawaroh - Nadi Hernadi Moorcy Natha Symha Murti, Sonya Nazila Hakil Udhma, Ziad Nely Tangke Rante Nina Indriastuty Novianti, Putri Ramadya Nurlia Nurlia Olbaroh Nikida Romadhoni Pramudia, Dimas Rama PURWO ATMOJO Rahajeng Cahyaning Putri Cipto Rama Pramudia, Dimas Rebeka Imaculata Sianturi Rihfenti Ernayani Rohman, Dwi Taufik Sari, Dika Karlinda Satriawaty Migang Suratman Suratman Sutadji, Ika Makherta Tamzil Yusuf Tamzil Yusuf Tamzil Yusuf tutik yuliani Tutik Yuliani Tutik Yuliani, Tutik Umi Kasanah Winda Lestari Yanzil Azizil Yudaruddin Yuni Kartika, Ita Ziad Nazila Hakil Udhma