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All Journal Juara: Jurnal Riset Akuntansi Jurnal ASET (Akuntansi Riset) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Applied Research in Management and Business Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Accounting Analysis Journal E-JURNAL AKUNTANSI
Ayu Sarah Sulistyawati
Universitas Nasional Karangturi, Semarang
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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DAMPAK PENGUNGKAPAN ESG, KOMITE AUDIT DAN PENGALAMAN KERJA TERHADAP KINERJA KEUANGAN PERUSAHAAN Teddy Gunawan; Melisa Anggraini; Ayu Sarah Sulistyawati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7218

Abstract

Pengungkapan Environmental, Social, and Governance (ESG) serta keberadaan komite audit yang efektif semakin dipandang sebagai mekanisme penting dalam meningkatkan kinerja keuangan dan akuntabilitas perusahaan, khususnya di negara berkembang. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan ESG dan komite audit terhadap kinerja keuangan perusahaan serta menilai apakah pengalaman kerja komite audit memoderasi hubungan tersebut. Dengan menggunakan pendekatan kuantitatif, penelitian ini menganalisis data panel dari 84 perusahaan di negara-negara berkembang di Asia Tenggara selama periode 2015–2023. Analisis regresi berganda digunakan dengan bantuan STATA untuk menguji hipotesis yang diajukan. Hasil penelitian menunjukkan bahwa pengungkapan ESG dan komite audit berpengaruh positif namun tidak signifikan terhadap kinerja keuangan, sedangkan pengalaman kerja komite audit berpengaruh positif dan signifikan. Namun demikian, pengalaman kerja komite audit tidak memoderasi hubungan antara pengungkapan ESG, komite audit, dan kinerja keuangan. Penelitian ini menyimpulkan bahwa peningkatan pengalaman kerja anggota komite audit merupakan hal yang penting untuk memperbaiki kinerja keuangan perusahaan serta berkontribusi pada literatur tata kelola perusahaan melalui penyediaan bukti empiris dari negara-negara berkembang di Asia Tenggara.
Enhancing Firm Value : The Role of Profitability as Moderation Sulistyawati, Ayu Sarah; Ratmono, Dwi
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.52310

Abstract

Financial conditions are insufficient to guarantee the firm value to grow and develop in a sustainable method. If the corporation also considers the social and environmental aspects of life, its sustainability will be ensured. This research aims to analyze the effect of environmental social governance (ESG) and dividend policy on firm value with profitability as a moderating variable in 31 companies with 186 annual report data of Indonesian companies listed on Bloomberg in 2015-2020. All data were analyzed using SEM-PLS (Structural Equation Modeling based on Partial Least Square) with SmartPLS 3.0 application. The results proved that ESG has a significant negative effect on firm value. On the contrary, dividend policy gradually improved firm value. Another finding showed that The impact of the dividend policy on firm value could be mitigated by profitability, while profitability was not capable to moderate the effect of ESG on firm value. The research implication for the company is to increase the firm value. Therefore, The industry orientation emphasizes both financial and non-financial success. This research develops previous research with several differences. First, adds the independent variable, namely the dividend policy, Second, adding the profitability variable as research moderating variable and proxies used in firm value are the PBV research
Co-Authors Agnes Ivena Engracia Ahmad Bebin Najmuddin Dian Prasetyo Widyaningtyas Dwi Hayu Estrini Dwi Hayu Estrini Dwi Hayu Estrini Dwi Ratmono Lea Charenina Budiani Melisa Anggraini Najmuddin , Ahmad Bebin Santoso, Tiara Rani Saputra, Ilham Fajar Eko Teddy Gunawan Tiara Rani Santoso Widihardimas, Tarcisius Jassien