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All Journal JIIP (Jurnal Ilmiah Ilmu Pendidikan) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
I Gusti Ayu Nyoman Budiasih
Universitas Udayana, Indonesia
Humanities Economics, Econometrics & Finance Education Mathematics Other

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Pengaruh Ukuran Perusahaan, Profitabilitas dan Mekanisme Good Corporate Governance pada Nilai Perusahaan Ni Kadek Nadia Putri Padmayuni; I Gusti Ayu Nyoman Budiasih
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 10 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/jiip.v6i10.3013

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas dan mekanisme GCG secara parsial terhadap nilai perusahaan food and beverages di BEI. Populasi dalam penelitian ini adalah perusahaan food and beverages yang terdafar di BEI periode 2015-2021 sejumlah 18 perusahaan, dengan Teknik penentuan sampel purposive sampling dan diambil total perusahaan amatan sebanyak 126 perusahaan. Hasil penelitian adalah: (1) ukuran perusahaan, komite audit, dan proporsi dewan komisaris tidak berpengaruh terhadap nilai perusahaan; (2) profitabilitas, kepemilikan manajerial, dan kepemilikan institusional berpengaruh positif pada nilai perusahaan. Saran yang dapat diberikan peneliti adalah (1) perusahaan memaksimalkan profitabilitasnya dengan ROA dan memperhatikan GCG karena keduanya meningkatkan nilai perusahaan.
The Influence of Corporate Governance on the Disclosure of Sustainability Reports with Profitability as a Moderating Variable A. A. Sri Pramita; I Gusti Ayu Nyoman Budiasih
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3660

Abstract

This study aims to examine the influence of corporate governance on sustainability report disclosure, with profitability as a moderating variable. The sample for this study consists of Indonesian companies listed in the ASRRAT rankings for the 2018-2023 period. The sample was selected using the purposive sampling method, resulting in 22 companies with a total of 132 observations. Data were analyzed using moderated regression analysis. The findings of this study indicate that the independent board of commissioners does not affect sustainability report disclosure. The audit committee has a positive influence on sustainability report disclosure. Meanwhile, profitability does not moderate the effect of the independent board of commissioners and the audit committee on sustainability report disclosure.
Co-Authors A. A. Sri Pramita Ni Kadek Nadia Putri Padmayuni