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All Journal Journal of Management and Creative Business Equity
Dian Indri Purnamasari
Faculty Of Economics Of Business, Universitas Pembangunan Nasional “Veteran” Yogyakarta, Sleman, Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengungkapan Corporate Social Responsibility Berbasis Tri Hita Karana terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi Gst. Ayu Rara Martia Damayanti; Dian Indri Purnamasari; Retno Yuliati
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8064

Abstract

This study aims to analyze the effect of Tri Hita Karana-based Corporate Social Responsibility (CSR) disclosure on firm value, the effect of Good Corporate Governance (GCG) on firm value, and the role of GCG in moderating the relationship between Tri Hita Karana-based CSR and firm value. This study employed a quantitative approach using a survey method. The research population consisted of all 30 employees of Villa Bugis, and the entire population was used as the sample through a saturated sampling technique. Data were collected through questionnaires and analyzed using validity tests, reliability tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA) with the assistance of SPSS software. The results indicate that Tri Hita Karana-based Corporate Social Responsibility has a positive and significant effect on firm value. Good Corporate Governance also has a positive and significant effect on firm value. However, Good Corporate Governance is unable to moderate the relationship between Tri Hita Karana-based Corporate Social Responsibility and firm value. The findings suggest that the implementation of CSR based on local wisdom values and the application of Good Corporate Governance can enhance firm value.
The PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSAEFEK INDONESIA PERIODE 2018-2021: PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI Dian Indri Purnamasari; Angel Tashya
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5566

Abstract

This research aims to empirically examine the impact of managerial ownership, leverage, financial distress, and profitability on accounting conservatism in mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The data used in this study is obtained from secondary data sources accessed through the company's annual reports and other websites. The research population consists of mining sector companies listed on the Indonesia Stock Exchange during the period of 2018-2021. The sampling technique used in this study is the purposive sampling method, which resulted in 24 out of the total 49 mining companies that have managerial ownership. A total of 24 companies were selected as samples over a period of 4 years, resulting in 96 financial report data samples. The data was processed using the IBM SPSS Statistic 24 application. The results of this study indicate that managerial ownership, leverage, financial distress, and profitability have an impact on accounting conservatism. Therefore, further studies are needed to expand these factors so that the findings can be more comprehensive. As a recommendation from this study, it is expected that companies can maintain and enhance the principle of accounting conservatism to reduce information asymmetry among shareholders, investors, or creditors. Keywords: Managerial Ownership, Leverage, Financial Distress, Profitability, Accounting Conservatism.
Co-Authors Angel Tashya Gst. Ayu Rara Martia Damayanti Retno Yuliati