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All Journal Jurnal Dinamika Akuntansi Jurnal Akuntansi Manado (JAIM)
ARMADANI ARMADANI
Universitas Airlangga
Economics, Econometrics & Finance Social Sciences

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Quality of Sustainability Disclosure, Foreign Board, and Firm Performance? Evidence from Indonesia ARMADANI ARMADANI; ARUMEGA ZAREFAR
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i2.40138

Abstract

Purpose: This study intends to investigate the impact of sustainability disclosure and foreign board quality on firm performance. This research also analyzes the impact of each category of sustainability disclosure quality on company performance.Method: General Least Square (GLS) is the analytic method used to test the hypothesis. 315 observations from 46 chemical and basic industries compose the sample.Findings: This study reveals that the quality of sustainability disclosure and the presence of foreign boards have a considerable favorable impact on the performance of companies. Then, the additional study revealed that the social and environmental categories had a considerable positive impact on the organization’s success. In addition, there is no correlation between the economic category and the company’s performance. Novelty: To the author’s knowledge, this is the first study to examine Indonesia’s chemical and basic industrial sectors. This research is distinctive in that it employs a more thorough sustainability disclosure quality measurement, namely developing a measuring instrument with analysis content based on GRI Guidance. Then, this study examines the relationship between the quality of sustainability disclosure and firm performance.
Direktur Perempuan dan Kinerja Perusahaan di Indonesia: Peran Moderasi Kepemilikan Asing Prima wada sari Diaz; Armadani Armadani
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8523

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh gender dewan direksi terhadap kinerja perusahaan dengan mempertimbangkan kepemilikan asing sebagai variabel moderasinya. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di BEI periode 2018-2022 dengan total observasi 752. Pendekatan yang digunakan adalah general least square (GLS) untuk menguji hipotesis penelitian ini. Hasil penelitian menunjukkan bahwa gender dewan direksi berpengaruh positif terhadap kinerja perusahaan. Di samping itu, kepemilikan asing memperkuat pengaruh positif dewan direksi terhadap kinerja perusahaan. Hasil penelitian ini dapat menjadi bahan pertimbangan bagi investor dalam membuat keputusan investasinya dan bahan menyusun strategi bagi manajer perusahaan untuk mencapai kinerja yang lebih baik.
Co-Authors Prima wada sari Diaz Zarefar, Arumega