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<![CDATA[Mekanisme Corporate Governance pada Sustainability Reporting ]]>
<![CDATA[Ni Kadek Riska Santika Dewi]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 3 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2024.v34.i03.p07
<![CDATA[This research aims to determine the influence of corporate governance mechanisms on the intensity of sustainability reporting. This research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. Sample selection was carried out using a purposive method. There were 14 companies that met the criteria as research samples so that the research data amounted to 42 observations. This research uses panel data regression analysis. The research results show that the board of directors has a positive effect on sustainability reporting. This is in accordance with agency theory which shows that the involvement of the board of directors is able to have an impact on the company's management function, including sustainability reporting, and the proportion of institutional ownership shows a positive influence, which means that institutional share ownership is able to strengthen the supervisory function of company management so that performance is optimal, while independent commissioners and committees audit, managerial ownership has no effect on sustainability reporting. Keywords: Corporate Governance Mechanism; Sustainability Reporting]]>
<![CDATA[Evaluasi Investasi Pendirian Cabang Usaha Dagang Lilin Bersinar ]]>
<![CDATA[Devina Danayanti]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 9 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i09.p17
<![CDATA[The purpose of this study is to determine the real performance of Antasura outlets in accordance with an investment feasibility study by reassessing ongoing projects to be able to determine the accuracy of past estimates, and to ensure that the company's economic resources are used as well as possible. This research was conducted at UD. Lilin Bersinar. The type of data used in this study is qualitative in the form of company history, company organizational structure, and business license and quantitative in the form of proceeds and initial investment value of the company. The analysis technique used is comparing the feasibility study report and post audit using the capital budgeting method. The results of the analysis show the realization of a payback period of 2,362 years, ARR of 22.32 persent, NPV of Rp.887,136,380, IRR of 13.21 Persent of feasibility study report at UD. Lilin Bersinar. Keywords: Investment; Post-audit; Capital Budgeting.]]>
<![CDATA[Sustainability Reporting dan Pandemi Covid-19 ]]>
<![CDATA[Ni Putu Yunita Dewi]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 9 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i09.p02
<![CDATA[This study aims to determine the level of compliance with PT Perusahaan Gas Negara Tbk's Sustainability Reporting. (PGN) to the latest standards issued by the Global Reporting Initiative, namely the GRI Standards. Another objective is to find out the activities and costs of environmental social responsibility (TJSL) before and during the CoronaVirus Disease-2019 (Covid-19) pandemic. This research is a descriptive qualitative research with a case study approach at SR PT. Perusahaan Gas Negara Tbk. (PGN) in 2016-2020. The results of the study show that the percentage level of compliance of PGN's SR to GRI Standards has increased over the last 5 years. There is a change in the focus of TJSL activities at PGN in 2020, namely the focus on preventing and overcoming the Covid-19 pandemic. Due to the impact of the Covid-19 pandemic and the case of PGN's tax dispute with the Directorate General of Taxes, costs for TJSL activities decreased by 38% in 2020. Keywords: Sustainability Reporting; Covid-19 pandemic; GRI Standard, Case Study.]]>
<![CDATA[Good Corporate Governance and Corporate Social Responsibility Disclosure: Before and During The Covid-19 Pandemic ]]>
<![CDATA[Ni Made Sandyarani Dwi Nantari]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 4 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2024.v34.i04.p10
<![CDATA[Penelitian bertujuan untuk mengetahui pengaruh Good Corporate Governance (GCG) melalui ukuran dewan komisaris, proporsi dewan komisaris independen, proporsi kepemilikan manajerial, dan proporsi kepemilikan institusional pada Corporate Social Responsibility Disclosure (CSRD) saat sebelum dan pada masa pandemi Covid-19. CSRD diukur berdasarkan GRI Standards. Sampel yang digunakan adalah perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021 dengan 104 amatan. Data dianalisis menggunakan regresi data panel dengan software Eviews. Hasil penelitian menunjukkan ukuran dewan komisaris berpengaruh positif pada CSRD saat sebelum dan pada masa pandemi Covid-19 yang mendukung teori keagenan dan economics of information, sementara proporsi dewan komisaris independen, proporsi kepemilikan manajerial, dan proporsi kepemilikan institusional tidak berpengaruh pada CSRD saat sebelum dan pada masa pandemi Covid-19. Perusahaan perlu meningkatkan intensitas CSRD, khususnya pada topik ekonomi, lingkungan, dan sosial. Kata Kunci: Corporate Social Responsibility; Pengungkapan; Good Corporate Governance; GRI Standards.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR DENGAN PROFILE PERUSAHAAN SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Asri Suryaputri Sudjana]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 3 (2017) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[Pengungkapan Corporate Social Responsibility merupakan proses pengkomunikasian dampak sosial dan lingkungan dari kegiatan ekonomi yang dilakukan oleh suatu perusahaan. Aktivitas ini dapat memberikan kontribusi positif kepada masyarakat dan ikut aktif dalam menjaga kelestarian lingkungan sehingga tidak mengorbankan kemampuan dan kebutuhan generasi muda dimasa datang. Penelitian ini bertujuan untuk mengkaji faktor-faktor yang mempengaruhi pengungkapan CSR dengan profile perusahaan sebagai variabel pemoderasi. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Sampel penelitian dipilih dengan metode purposive sampling. Teknik analisis data yang digunakan adalah Moderated Regression Analysis. Hasil uji statistik t menunjukkan bahwa profile perusahaan mampu memperkuat pengaruh ukuran perusahaan, profitabilitas, proporsi dewan komisaris independen pada pengungkapn CSR sedangkan profile perusahaan memperlemah pengaruh leverage pada pengungkapn CSRTingkat intensitas pengungkapan CSR ditentukan oleh ukuran perusahaan, profitabilitas, leverage, proporsi dewan komisaris independen, dan profile perusahaan.]]>
<![CDATA[CORPORATE GOVERNANCE DAN PROFITABILITAS PERUSAHAAN ]]>
<![CDATA[I Nyoman Amertha Brahmanda Deva]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/
<![CDATA[Profitabilitas adalah kemampuan perusahaan dalam melaksanakan strategi bisnis yang dilihat pada aspek pertumbuhan dan tingkat keuntungan suatu perusahaan. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh corporate governance dengan profitabilitas. Penelitian dilakukan pada sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023. Studi ini menggunakan nonprobability sampling dengan pendekatan purposive sampling diterapkan untuk menentukan jumlah sampel, yaitu memperoleh 80 perusahaan dengan 172 observasi. Data dikumpulkan melalui metode observasi non-partisipan dengan mengakses website BEI serta situs resmi perusahaan. Analisis data dilakukan dengan regresi berganda yang menggunakan aplikasi SPSS. Temuan dari studi ini mengindikasikan bahwa ukuran dewan dan keberagaman dewan memberikan dampak positif terhadap profitabilitas. Dewan independen dan komposisi dewan tidak berpengaruh pada profitabilitas. Implikasi teori dari penelitian ini yaitu mampu mendukung terkait penerapan teori agensi dan teori ketergantungan sumber daya. Sementara itu, implikasi praktis yaitu perusahaan perlu penyesuaian dalam penerapan prinsip-prinsip corporate governance agar lebih adaptif pada profitabilitas perusahaan. Profitability is a company's ability to implement a business strategy seen from the growth and profit level aspects of a company. The purpose of this study is to obtain empirical evidence regarding the influence corporate governance with profitability. The study was conducted in the energy sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. In this study, nonprobability sampling with a purposive sampling approach was applied to determine the number of samples, namely obtaining 80 companies with 172 observations. Data were collected through non-participant observation methods by accessing the IDX website and the company's official website. Data analysis was carried out using multiple regression using the SPSS application. The findings of this study indicate that board size and board diversity have a positive impact on profitability. Independent boards and board composition have no effect on profitability. The theoretical implications of this study are that they are able to support and related to the application of agency theory and resource dependence theory. Meanwhile, the practical implications are that companies need to adjust the application of corporate governance principles to be more adaptive to company profitability.]]>
<![CDATA[Profitability, Institutional Ownership, Size of the Board of Commissioners and Disclosure of Corporate Social Responsibility ]]>
<![CDATA[Ni Putu Widya Adnyani]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2024.v34.i01.p08
<![CDATA[Corporate social responsibility disclosure is a way for companies to communicate with stakeholders regarding social and environmental impacts.This study aims to determine the effect of profitability, institutionalownership and board size on CSR disclosure. Stakeholder salience theory as the foundation in this study, indicates that stakeholders who have power can influence company activities, including in making CSR disclosures. The number of samples that met the criteria using the purposive sampling method were 132 observations of companies in the basic and chemical industry sectors listed on the IDX for the 2018-2021 period. The collected data were analyzed with multiple linear regression. The results of this study indicate that institutional ownership and profitability have no effect, while the size of the board of commissioners has an effect on CSR disclosure. The implications of this study show that of all stakeholders' salience, it was found that only the board of commissioners played an important role in influencing CSR disclosure.]]>
<![CDATA[Corporate Governance Mechanisms and Carbon Emission Disclosure ]]>
<![CDATA[Ferina Khusumadewi Yasa]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 12 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i12.p17
<![CDATA[Carbon emission disclosure is one of the material topics in sustainability report. The research was conducted to determine the impact of corporate governance mechanisms on carbon emission disclosure among energy sector companies listed on the Indonesia Stock Exchange. The analysis is based on 183 sustainability reports from the 2020–2023 period. Data were collected using the documentation method, and multiple linear regression analysis was conducted using SPSS software. The findings indicate that board size and audit committee have a positive influence on carbon emission disclosure, aligning with agency theory and corporate governance principles. Conversely, institutional ownership, managerial ownership, and the proportion of independent commissioners do not exhibit a significant effect on carbon emission disclosure.]]>
<![CDATA[Good Corporate Governance and Corporate Social Responsibility Disclosure: Before and During The Covid-19 Pandemic ]]>
<![CDATA[Ni Made Sandyarani Dwi Nantari]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 34 No. 4 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This research aims to determine the effect of Good Corporate Governance (GCG) through the board of commissioners, the board of independent commissioners, managerial ownership, and institutional ownership on Corporate Social Responsibility Disclosure (CSRD) before and during the Covid-19 pandemic. CSRD is measured based on GRI Standards. The sample used is Energy sector companies listed on Indonesia Stock Exchange (IDX) in 2018-2021 with 104 observations. Data were analyzed using panel data regression with Eviews software. The research results show that the board of commissioners has a positive effect on CSRD before and during the Covid-19 pandemic which supports agency theory and the economics of information, while the board of independent commissioners, managerial ownership, and institutional ownership have no effect on CSRD before and during the Covid-19 pandemic. Practically, companies need to increase CSRD intensity, especially on economic, environmental and social topics.]]>
