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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi Eduvest - Journal of Universal Studies International Journal of Management Research and Economics
Wahyu Purbo Santoso
Universitas Siber Asia
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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IMPLICATIONS OF MULTIPLE POSITIONS OF THE BOARD OF DIRECTORS ON GOOD CORPORATE GOVERNANCE: RISK AND SUSTAINABILITY PERSPECTIVES Wahyu Purbo Santoso; Siti Nurhasanah; Pustika Ayuning Puri; Nita Sentia Purba
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

The Board of Directors has a key role in making strategic decisions and carrying out the oversight function within the company. However, the phenomenon of multiple positions, in which one individual holds several positions on the Board of Directors or other corporate boards, can cause a conflict of interest and affect the overall effectiveness of Good Corporate Governance. This study aims to investigate the implications of concurrent positions on the Board of Directors for Good Corporate Governance from a risk and sustainability perspective. This research uses a qualitative approach with descriptive methods. The results of the study show that the practice of holding multiple positions on the board of directors has negative implications for Good Corporate Governance (GCG), including the risk of conflict of interest, lack of transparency, and a decrease in the company's operational efficiency. This threatens accountability, transparency and independence in managing the company. To overcome this impact, companies need to separate positions, increase independent oversight, and increase transparency through clear reporting. Thus, the implementation of good and sustainable GCG can be guaranteed, and the company's reputation as an entity with responsibility and integrity can be strengthened.
DAMPAK KEBIJAKAN EKONOMI PEMERINTAH TERHADAP KEPUTUSAN PENDANAAN PERUSAHAAN (10 PERUSAHAAN FMCG TERBESAR DI INDONESIA) Pustika Ayuning Puri; Wahyu Purbo Santoso
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14106

Abstract

Perusahaan FMCG memainkan peran penting dalam memenuhi kebutuhan sehari-hari masyarakat dan menyumbang signifikan terhadap pertumbuhan ekonomi negara. Oleh karena itu, menjadi sangat penting untuk memahami dampak kebijakan ekonomi yang ditetapkan pemerintah terhadap Keputusan pendanaan perusahaan FMCG di Indonesia. Penelitian ini menggunakan metode kuantitatif yang akan mengidentifikasi hubungan antara kebijakan ekonomi yang diproksikan oleh kebijakan moneter dan kebijakan fiskal yang diterapkan oleh pemerintah dan dampaknya terhadap keputusan pendanaan (financing decision) menggunakan regresi data panel dengan menggabungkan data silang yaitu, terdiri dari 10 perusahaan FMCG dengan periode selama tiga tahun dan data runtut waktu terdiri dari suku bunga, pajak dan DER. metode yang biasa digunakan dalam mengestimasi model regresi dengan data panel, di antaranya: Common Effect Model (CEM), Fixed Effect Model (FEM), Random Effect Model (REM). Hasil penelitian menunjukkan kebijakan moneter tidak berpengaruh dan tidak signifikan terhadap keputusan pendanaan. Dan kebijakan fiskal juga tidak berpengaruh dan tidak signifikan terhadap keputusan pendanaan. Hal ini disebabkan Perusahaan FMCG adalah produsen makanan, minuman, dan kebutuhan rumah tangga merupakan barang yang esensial bagi konsumen. Permintaan terhadap produk ini tidak terlalu dipengaruhi oleh perubahan harga akibat kenaikan atau penurunan suku bunga dan pajak. Dengan demikian, perusahaan dapat mempertahankan pendapatan yang stabil tanpa memerlukan perubahan signifikan pada struktur modal.
The Effect of Investment Income and Underwriting Results on Company Value with Profitability as a Mediating Variable in General Insurance Companies in Indonesia in 2020-2024 Pristiwanto Bani; Wahyu Purbo Santoso; Ruswiati Suryasaputra; Pustika Ayuning Puri
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.52933

Abstract

The general insurance industry has a strategic role in the national financial system through its risk management and public fundraising functions. This study aims to analyze the influence of underwriting results and investment income on profitability and company value, as well as examine the role of profitability as a mediating variable in general insurance companies in Indonesia. This study uses a quantitative method with secondary data obtained from the annual financial statements of general insurance companies for the period 2020–2024. The research sample consisted of general insurance companies selected through purposive sampling techniques. The analysis technique used was panel data regression with data processing using EViews software. The results show that underwriting results have a positive and significant effect on profitability, while investment income does not have a significant effect on profitability. Simultaneously, underwriting results and investment income have a significant effect on profitability. Furthermore, underwriting results and profitability do not have a significant effect on the company's value, while investment income has a positive and significant effect on the company's value. The results of the mediation test showed that profitability did not mediate the effect of underwriting results or investment income on the company's value. These findings indicate that underwriting performance plays a more role in determining profitability, while investment income is more directly considered by the market in assessing the value of the company.
How Financial Literacy Enhances Financial Well-Being Among Generation Z: The Mediating Roles of Self-Efficacy and Locus of Control Silvana Syah; Wahyu Purbo Santoso; Pustika Ayuning Puri; Goklas Siahaan; Annisa Dhamayanty
International Journal of Management Research and Economics Vol. 4 No. 3 (2026): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v4i3.4695

Abstract

Generation Z in Bekasi City faced challenges in personal financial management due to a consumptive lifestyle and easy access to financial technology, which could lead to financial instability if not balanced with adequate financial literacy and self-control. This study aimed to analyze the effect of financial literacy on personal financial management among Generation Z, with locus of control and self-efficacy as mediating variables. The research used a quantitative approach with the Structural Equation Modeling Partial Least Squares (SEM-PLS) method on Generation Z respondents in Bekasi City. The results showed that financial literacy had a significant effect on personal financial management, as well as on locus of control and self-efficacy. Self-efficacy had a significant effect on personal financial management and acted as the main mediating variable, while locus of control did not show a significant direct effect but still contributed to the mediation pathway. These findings confirmed that financial literacy was a dominant factor in shaping personal financial management behavior, with self-efficacy serving as a key reinforcement in improving financial decision-making among Generation Z. The implications of this study supported the importance of strengthening financial literacy and financial confidence in financial education programs for young people.
Co-Authors Annisa Dhamayanty Goklas Siahaan Nita Sentia Purba Pristiwanto Bani Pustika Ayuning Puri Pustika Ayuning Puri Ruswiati Suryasaputra Silvana Syah Siti Nurhasanah