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All Journal Jurnal Akuntansi Indonesia IJIBE (International Journal of Islamic Business Ethics) Indonesian Journal of Community Services Journal of Advanced Multidisciplinary Research Journal of Social Research Jurnal Manajemen Perbankan Keuangan Nitro Balance : Jurnal Akuntansi dan Manajemen Journal of Accounting and Finance Management (JAFM) Jurnal Sosial dan Sains Majapahit Journal of Islamic Finance dan Management Journal of Law & Policy Review Majapahit Journal of Islamic Finance dan Management
Indri Kartika, Indri
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Religion Aerospace Engineering Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Physics Public Health Social Sciences

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Good Corporate Governance, Firm Size dan Financial Leverage sebagai Determinan Integrated Reporting dan Konsekuensinya Terhadap Firm Value Anindya Rahmasari, Meutia; Kartika, Indri
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2173

Abstract

Dengan menggunakan pelaporan terintegrasi sebagai penghubung, tujuan dari penelitian ini adalah untuk mengetahui bagaimana GCG, ukuran perusahaan, dan leverage memengaruhi firm value. Objek penelitian terdiri dari perusahaan-perusahaan yang akan masuk dalam indeks BEI LQ-45 dari tahun 2020 hingga 2023. Delapan puluh perusahaan dipilih sebagai sampel dengan menggunakan metode purposive sampling. Gagasan tersebut diuji dengan analisis regresi linier dan uji Sobel. STATA versi 17 digunakan untuk melakukan pengujian. Hasil penelitian menunjukkan  tata kelola perusahaan yang baik membuat pelaporan terintegrasi menjadi lebih baik, ukuran perusahaan memperburuknya, dan leverage keuangan membuatnya menjadi lebih baik tetapi tidak banyak. Penelitian ini juga menemukan  tata kelola perusahaan yang baik meningkatkan firm value, ukuran perusahaan menurunkan nilainya, leverage keuangan meningkatkan nilainya, dan pelaporan terintegrasi menurunkan nilainya. Keterkaitan antara GCG, ukuran perusahaan, dan leverage keuangan serta firm value tidak dapat dimediasi oleh pelaporan terintegrasi.
The Impact of Board Characteristics and Audit Committee on Tax Avoidance: Empirical Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021–2023 Putri, Dwi Nika; Kartika, Indri
Journal of Advanced Multidisciplinary Research Vol 6, No 1 (2025): July 2025
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.6.1.53-69

Abstract

Tax avoidance is a common strategy used by companies to reduce their tax burden, which may affect government revenue and reflect the effectiveness of corporate governance. In this context, the role of the board of commissioners and the audit committee is crucial in supervising management decisions related to tax planning. Several studies have investigated the effect of corporate governance mechanisms on tax avoidance, but there is limited evidence regarding specific board characteristics such as gender diversity and meeting frequency. This study aims to examine the influence of board size, board independence, board meeting frequency, board gender diversity, and the audit committee on tax avoidance. The sample of this research consisted of 100 observations from manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period, selected through purposive sampling. The data were analyzed using Multiple Linear Regression Analysis. The results show that board independence and board gender diversity have a negative and significant effect on tax avoidance, while the audit committee has a positive and significant effect. Meanwhile, board size and board meeting frequency do not have a significant effect. These findings suggest that a stronger presence of independent and female commissioners contributes to more transparent and compliant tax behavior.
The Impact of ESG Program Implementation on Company Performance in the Hospital Sector of Companies Listed on the IDX in 2021–2024 Indrawati, Indrawati; Kartika, Indri
Journal of Social Research Vol. 4 No. 10 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i9.2777

Abstract

Hospitals, as providers of public healthcare services, view ESG as crucial for business sustainability, survival under any circumstances, and gaining stakeholder trust. The implementation of environmental, social, and governance programs is increasingly under scrutiny in assessing company performance. This study will examine how environmental, social, and governance aspects will affect company performance in the hospital sector. The population of this study was hospital sector companies listed on the Indonesia Stock Exchange (IDX) in 2021–2024. The sampling method was purposive sampling, resulting in 10 research samples. Hypothesis testing was conducted using the Pls-Sem approach using the SmartPLS application to examine the relationship between variables. The results showed that environmental factors had a significant positive effect on company performance, social factors had a significant negative effect on company performance, and governance factors had a significant negative effect on company performance. This research can be expanded by using samples from other industries or adding moderating or mediating variables. Companies should comply with ESG regulations. Furthermore, the government can use the results of this study to improve ESG regulations.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON CORPORATE SOCIAL RESPONSIBILITY Ainun Soraya, Munawaroh; Kartika, Indri
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) on Corporate Social Responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The variables studied include board of commissioner activity, audit committee activity, environmental performance, and the number of directors. This study used quantitative methods with secondary data obtained from companies' annual reports. The research sample was selected using a purposive sampling technique, resulting in 59 companies with a total of 177 observations. Data analysis was performed using multiple linear regression with SPSS 25. The results show that Board of Commissioners activity has no effect on Corporate Social Responsibility (CSR) disclosure. Audit Committee activity has a significant positive effect on CSR. Environmental performance has a significant positive effect on CSR. The number of directors has no effect on CSR. These findings imply that the larger the company and the stronger its external oversight mechanisms, the higher the company's level of transparency in disclosing CSR information.
The impact of family control and CEO duality on earning management: The mediating role of corporate commitment to business ethics Kartika, Indri; Kartikasari, Lisa
Journal of Advanced Multidisciplinary Research Vol 4, No 2 (2023): December 2023
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.4.2.46-67

Abstract

Earnings management is a practice that often occurs in companies, especially in family companies where most stakeholders focus more on profit information. Management always tries to maintain consistent profit figures to gain positive perceptions from stakeholders. Companies controlled by families can take riskier business decisions to maintain the family business socio-emotionally, such as being able to manage and maintain the image well, even though this affects business management. Some studies have examined earnings management in family companies, but only a few have examined the role of corporate commitment to business ethics in creating ethical financial reporting behavior in companies. The sample of this research was 541 manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021 which were analyzed using Multiple Linear Regression Analysis. The research results showed that family ownership and CEO duality have a positive effect on earnings management, but the family members on board have no effect on earnings management. Corporate commitment to business ethics can moderate by strengthening the relationship between family ownership and CEO duality on earnings management, but cannot moderate the relationship between family members on board on earnings management. Investors need to consider aspects of family ownership concentration and CEO duality to see the potential for earnings management.
The Effect of Good Corporate Governance (GCG), Green Accounting, And Environmental Performance on Corporate Social Responsibility (CSR) (Study of Manufacturing Companies Listed on the IDX in 2021-2023) Nadhifah, Nafisatun; Kartika, Indri
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.432

Abstract

This study aims to obtain empirical evidence on the influence of good corporate governance (GCG), green accounting, and environmental performance on corporate social responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A total of 139 companies were selected using a purposive sampling technique and analyzed through multiple linear regression. The results reveal that good corporate governance and environmental performance each exert a significant positive influence on CSR disclosure, reinforcing the role of internal control and sustainability practices in promoting transparency. In contrast, green accounting was found to have no significant effect. This non-significant result may stem from variations in the adoption and maturity of green accounting practices across firms, or potential inconsistencies in how green accounting is defined and measured within the Indonesian context. Therefore, future research should consider refining the operationalization of green accounting to capture its potential impact more effectively. Overall, the findings underscore the importance of robust governance and environmental strategies in improving CSR disclosure quality and provide meaningful insights for both corporate management and stakeholders.
The Effect of Environmental Performance, Media Exposure, and Corporate Governance on Corporate Social Responsibility Disclosure Nala Rizka Kamalia; Kartika, Indri
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.435

Abstract

Corporate Social Responsibility (CSR) reflects a company’s ethical responsibility in managing environmental and social impacts as part of sustainable governance. This study examines the influence of Environmental Performance, Media Exposure, Independent Board of Commissioners, and Audit Committee on CSR disclosure. The research uses 189 manufacturing company samples listed on the IDX during 2021–2023, selected through purposive sampling. Data were analyzed using Multiple Linear Regression. Results show that Environmental Performance, Media Exposure, and Audit Committee positively affect CSR disclosure, while Independent Commissioners have a negative effect. The limited timeframe and sampling method may restrict generalizability. Future research should consider longitudinal data and broader variables such as firm growth. Companies are encouraged to adopt global standards like GRI to enhance CSR quality beyond reputational concerns.
Peningkatan Nilai Perusahaan Melalui Green Accounting dan Good Corporate Governance: Kinerja Keuangan sebagai Variabel Mediasi Fairus Yumna, Uli; Kartika, Indri
Jurnal sosial dan sains Vol. 5 No. 2 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i2.32047

Abstract

Nilai suatu perusahaan mencerminkan tingkat kepercayaan pemangku kepentingan, yang tercermin dalam harga saham perusahaan, terutama melalui kepercayaan para investor. Berbagai faktor yang memengaruhi nilai perusahaan antara lain kinerja keuangan, penerapan konsep akuntansi hijau, serta pelaksanaan tata kelola perusahaan yang efektif. Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi hijau dan tata kelola perusahaan yang optimal terhadap kinerja keuangan sebagai variabel mediasi. Objek penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Pendekatan penelitian menggunakan metode kuantitatif dengan teknik analisis regresi linier berganda dan Partial Least Squares (PLS). Pemilihan sampel dilakukan melalui teknik purposive sampling dengan total sampel sebanyak 437 perusahaan. Analisis data menggunakan perangkat lunak Partial Least Squares (PLS) versi 4.1.0.9. Hasil penelitian menunjukkan bahwa penerapan akuntansi hijau berpengaruh positif terhadap kinerja keuangan perusahaan. Sebaliknya, praktik tata kelola perusahaan yang baik tidak menunjukkan pengaruh signifikan terhadap kinerja keuangan. Selain itu, akuntansi hijau cenderung memberikan dampak negatif terhadap nilai perusahaan, sedangkan tata kelola perusahaan yang efektif dan kinerja keuangan memiliki pengaruh positif terhadap nilai perusahaan. Kinerja keuangan tidak berperan sebagai mediator dalam hubungan antara akuntansi hijau, tata kelola perusahaan yang baik, dan nilai perusahaan. Temuan ini menegaskan pentingnya penerapan prinsip good corporate governance untuk meningkatkan nilai perusahaan, meskipun kinerja keuangan bukan selalu menjadi penghubung yang efektif dalam relasi tersebut.
Pengaruh Mediasi Kinerja Keuangan Terhadap Hubungan Good Corporate Governance dan Kinerja Lingkungan dengan Harga Saham Agustina, Tiara Bulan; Kartika, Indri
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.727

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance (GCG) dan kinerja lingkungan terhadap harga saham, dengan kinerja keuangan sebagai variabel mediasi. Penelitian ini mengisi kesenjangan riset dengan menyajikan pendekatan komprehensif yang mempertimbangkan aspek keberlanjutan (environmental performance) dalam sektor energi yang memiliki dampak signifikan terhadap persepsi pasar modal. Sampel penelitian terdiri dari 54 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama 2018–2023, dipilih menggunakan purposive sampling. Data diperoleh dari laporan tahunan dan dianalisis menggunakan uji statistik deskriptif dan regresi. Hasil penelitian menunjukkan bahwa GCG tidak berpengaruh signifikan terhadap kinerja keuangan maupun harga saham. Sebaliknya, kinerja lingkungan berpengaruh signifikan terhadap kinerja keuangan, namun tidak langsung terhadap harga saham. Kinerja keuangan berperan sebagai mediator dalam hubungan antara kinerja lingkungan dan harga saham, namun tidak dalam hubungan antara GCG dan harga saham. Temuan ini menekankan pentingnya peran kinerja lingkungan sebagai faktor tak langsung dalam membentuk nilai pasar melalui jalur keuangan.   This study investigates the impact of good corporate governance (GCG) and environmental performance on stock prices, with financial performance as a mediating variable. Addressing a critical research gap, this study offers a comprehensive view of how sustainability dimensions affect market valuation in Indonesia's energy sector. The sample consists of 54 energy companies listed on the Indonesia Stock Exchange from 2018 to 2023, selected through purposive sampling. Secondary data from annual reports were analyzed using descriptive statistics and regression models. The findings reveal that GCG does not have a significant impact on either financial performance or stock prices. In contrast, environmental performance significantly influences financial performance, though its direct effect on stock prices is not significant. Financial performance mediates the relationship between environmental performance and stock prices, but not between GCG and stock prices. These results highlight the importance of environmental performance in enhancing firm value indirectly through financial performance.  
Co-Authors Agustina, Tiara Bulan Ainun Soraya, Munawaroh Anggi, Olivia Anindya Rahmasari, Meutia Cahyani, Habibah Inas Cahyaningtyas, Rahayu Nur Chrisna Suhendi Fairus Yumna, Uli Herdiansyah, Habib Akbar Indah Yuliana Indrawati Indrawati Ivanna, Julia Kiryanto Kiryanto Lailatul Elvia, Trisna Maya Indriastuti Mutamimah Mutamimah Nadapdap, Yaser Pareak Sentosa Nadhifah, Nafisatun Najihah, Naila Nala Rizka Kamalia Nugrahini, Dian Essa Purba, Sri Damar Wulan Yasinta Putri, Dwi Nika Saragih, Johan Perdana Simanjuntak, March Kevin Sitanggang, David Christian Sitorus, Novandiwan Sitorus, Nurqowwiyani Zulnun