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p-Index From 2020 - 2025
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All Journal EKONOMIS : Journal of Economics and Business E-JURNAL AKUNTANSI
Meiliana Meiliana
Fakultas Bisnis dan Manajemen, Universitas Internasional Batam
Economics, Econometrics & Finance

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Pengaruh Latar Belakang Pendidikan Direksi dan Struktur Kepemilikan terhadap Pengungkapan Keberlanjutan pada Perusahaan Agrikultur Indonesia: Peran Hilirisasi dan Sertifikasi sebagai Variabel Moderasi Iwan Suhardjo; Meiliana Meiliana; Fransiska Fransiska; Angelica Lee; Gary Gary
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1664

Abstract

This research aims to determine the influence of the educational background of the board of directors and ownership structure, as well as downstreaming and certification as a moderation of sustainability disclosure in agricultural companies in Indonesia. Sustainability Disclosure is the process of providing information regarding a company's commitment to social, environmental and economic aspects. The research method used is quantitative by collecting data from the financial reports of agricultural sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The number of companies used was 10 agricultural companies. This research contributes to the literature on corporate sustainability, especially in the agricultural sector, by broadening understanding of the factors that significantly influence sustainability disclosure, namely ownership structure and certification can weaken the relationship between board of directors' educational background and sustainability disclosure.
Analisis Pengungkapan Sustainable Development Goals dan Tata Kelola Perusahaan di Perusahaan Financial Technology Iwan Suhardjo; Meiliana Meiliana; Meiviana Meiviana; Fanny Derista; Vivian Frederica; Riris Sulistiyowati
E-Jurnal Akuntansi Vol 34 No 2 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i02.p10

Abstract

The research aims to investigate the impact of Disclosure of Sustainable Development Goals (SDGs) and Corporate Governance on the performance of FinTech companies in Indonesia. This research took the population of FinTech companies on the Indonesia Stock Exchange (BEI) that published sustainability reports for 2020-2022, namely 7 companies. Tests using the multiple regression method as research results show that SDGs disclosure has a negative impact on company performance in the short term because switching to sustainable practices requires significant initial investment. In addition, corporate governance has a positive impact on company performance because good governance is believed to increase operational efficiency thereby increasing profits for the company. Keywords:Sustainable Development Goals; Corporate Governance; Company Performance
Peran Pengungkapan Aset Biologis dalam Memediasi Hubungan Profitabilitas, Ukuran Perusahaan, dan Penilaian Perusahaan Egnes Egnes; Mavrict Josephino; Sudirman Sudirman; Jecelyn Angelica; Iwan Suhardjo; Meiliana Meiliana
E-Jurnal Akuntansi Vol 33 No 12 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i12.p03

Abstract

The aim of the research is to empirically prove the influence of profitability, company size, and disclosure of biological assets on company valuation. The method used in research is a quantitative method. The sample in this research was 96 observations of agricultural companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. Research testing and analysis uses descriptive analysis methods and analytical analysis with multiple linear regression. Based on the test results, profitability has no effect on company assessment. Meanwhile, company size and disclosure of biological assets influence company valuation. Testing the role of biological asset disclosure as a mediating variable found that biological asset disclosure was able to mediate the relationship between company size and company valuation but was unable to mediate the relationship between profitability and company assessment. Keywords: Profitability; Firm Size; Biological Asset; Firm Valuation; PSAK 69
Co-Authors Angelica Lee Egnes Egnes Fanny Derista Fransiska Fransiska Gary Gary Iwan Suhardjo Iwan Suhardjo Jecelyn Angelica Mavrict Josephino Meiviana Meiviana Riris Sulistiyowati Sudirman Sudirman Vivian Frederica