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All Journal Journal of Enterprise and Development (JED) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Tanan, Eugenia Hendrini P.
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science

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Determinants of Corporate Social Responsibility disclosure in State-owned Enterprises: Moderating role of government regulation and organizational slack Rupilu, Wilsna; Tanan, Eugenia Hendrini P.
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5iSpecial-Issue-2.8223

Abstract

Purpose — This study aimed to examine the effects of Green Accounting, Good Corporate Governance (GCG), Financial Performance, and Leverage on Corporate Social Responsibility (CSR) Disclosure, with Government Regulation and Organizational Slack as moderating variables in State-Owned Enterprises (SOEs).Method — This research was quantitative, employing hypotheses and statistical tools for analysis. The population in this research is limited to manufacturing companies, specifically in the mining, energy, and oil and gas sectors of State-Owned Enterprises listed on the Indonesia Stock Exchange. The sample size consisted of 40 companies with an observation period from 2018 to 2022. The research process began with descriptive statistical analysis, classical assumption tests, and hypothesis testing. Hypothesis testing in this study involved multiple regression analysis to incorporate moderating variables (MRA).Result — The results of the study indicated that Green Accounting, Good Corporate Governance, Financial Performance, and leverage variables had an impact on Corporate Social Responsibility, while government regulation and organizational slack did not moderate the relationship between Green Accounting, Good Corporate Governance, Financial Performance, and leverage with Corporate Social Responsibility.Contribution — This study stands out with its unique approach. It focuses on state-owned companies in mining, energy, and oil and gas over five years (2018-2022), including the COVID-19 period, shedding light on its impact on CSR reporting. The study also uses new variables, giving us fresh insights into CSR practices in these industries. In summary, it provides valuable new information about CSR in state-owned enterprises in these sectors.
Determinants of Sharia Bank Firm Value with Financial Performance as a Moderating Variable Rupilu, Wilsna; Tanan, Eugenia Hendrini P.; Mudamakian, Agnes Kidi Beda
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v6.i1.p135-154

Abstract

This study examines the impact of Islamic Good Corporate Governance, Islamic Corporate Social Responsibility, Intellectual Capital, and Firm Size on Firm Value. Using a causal quantitative approach, the study analyzed 13 Islamic banking companies registered with the Indonesian Financial Services Authority (OJK) from 2019 to 2023. A purposive sampling technique resulted in a sample of 45 companies. Hypothesis testing was conducted using multiple linear regression and moderated regression analysis (MRA). The findings show that all independent variables influence Firm Value. Additionally, ROA moderates the relationship between Islamic Good Corporate Governance, Islamic Corporate Social Responsibility, and Firm Size with Firm Value but does not moderate the relationship between Intellectual Capital and Firm Value.
Determinants of Corporate Social Responsibility disclosure in State-owned Enterprises: Moderating role of government regulation and organizational slack Rupilu, Wilsna; Tanan, Eugenia Hendrini P.
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5iSpecial-Issue-2.8223

Abstract

Purpose — This study aimed to examine the effects of Green Accounting, Good Corporate Governance (GCG), Financial Performance, and Leverage on Corporate Social Responsibility (CSR) Disclosure, with Government Regulation and Organizational Slack as moderating variables in State-Owned Enterprises (SOEs).Method — This research was quantitative, employing hypotheses and statistical tools for analysis. The population in this research is limited to manufacturing companies, specifically in the mining, energy, and oil and gas sectors of State-Owned Enterprises listed on the Indonesia Stock Exchange. The sample size consisted of 40 companies with an observation period from 2018 to 2022. The research process began with descriptive statistical analysis, classical assumption tests, and hypothesis testing. Hypothesis testing in this study involved multiple regression analysis to incorporate moderating variables (MRA).Result — The results of the study indicated that Green Accounting, Good Corporate Governance, Financial Performance, and leverage variables had an impact on Corporate Social Responsibility, while government regulation and organizational slack did not moderate the relationship between Green Accounting, Good Corporate Governance, Financial Performance, and leverage with Corporate Social Responsibility.Contribution — This study stands out with its unique approach. It focuses on state-owned companies in mining, energy, and oil and gas over five years (2018-2022), including the COVID-19 period, shedding light on its impact on CSR reporting. The study also uses new variables, giving us fresh insights into CSR practices in these industries. In summary, it provides valuable new information about CSR in state-owned enterprises in these sectors.
Analisis Pengaruh Pertumbuhan Pendapatan Asli Daerah dan Pertumbuhan Belanja Modal Terhadap Fiscal Stress Rupilu, Wilsna; Tanan, Eugenia Hendrini P.; Lakusa, Marthini
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v4.i1.p47-63

Abstract

This study aims to find out how the growth of PAD and capital expenditure of the regional government on the mainland of Timor Island are affected by budget pressure (fiscal stress). Quantitative research methods and statistical analysis were used in this study. The data used is secondary data in the form of document data as the main means of data collection. Some common methods used to analyze data are linear regression analysis, hypothesis testing, and the use of classical assumptions. The results showed that the growth of PAD PEMDA mainland island of Timor had a positive effect on fiscal stress, besides that the results also showed that capital expenditure had a negative effect on fiscal stress and simultaneously or simultaneously PAD and capital expenditure had an effect on fiscal stress.
Co-Authors Lakusa, Marthini Mudamakian, Agnes Kidi Beda Rupilu, Wilsna