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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal GeoEkonomi
Dimas Rama Pramudia
Universitas Balikpapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH GENDER, PERSEPSI MANAJEMEN DAN PROFITABILITAS PADA PENCAPAIAN SDGS MELALUI SUSTAINABILITY REPORTING Wiwik Saraswati; Dwi Susilowati; Juwari Juwari; Dimas Rama Pramudia; Amelia Dwi Anita
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.327

Abstract

Public awareness of the environment caused by the industrial activities of large companies, makes the public need information about the extent to which companies are responsible for the damage. SDGS voiced by the UN to be carried out in all countries, including Indonesia, must declare SDGS. This study seeks to find how women's representation in the leadership of a company can be one of the drivers of companies to be more concerned with voluntary disclosure, managerial roles and profitability in achieving Sustainable Development Goals (SDGs) in companies that are reflected in Sustainability Reporting (SR). The results showed that the presence of women on the board of directors did not affect the disclosure of SDGs. While managerial roles and profitability had a significant effect on the disclosure of SDGs.
PENGARUH GOOD GOVERNANCE DAN PROFITABILITAS TERHADAP TOBIN Q DENGAN ENVIRONMENTAL DISCLOSURE SEBAGAI MODERASI wiwik saraswati; Tutik Yuliani; Dimas Rama Pramudia; Tawakkal Chuarajab
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.361-373

Abstract

This study aims to examine and analyze the effect of environmental disclosure in mediating the relationship between governance and profitability on corporate value. The population in this study is all companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2022. The sample used in this study was 540 data. The results of this study show that governance and profitability mechanisms increase company value, meaning that investors tend to see governance mechanisms and profitability as signals in determining investment decisions. Environmental disclosure cannot increase the value of the company, investors do not view and environmental disclosure as an attractive issue and are considered to have no information content. The results of this study also prove that governance and profitability cannot increase corporate value through environmental disclosure. Keywords: environmental disclosure, corporate value, governance mechanism, profitability.
PENGARUH KONEKSI POLITIK, MEKANISME TATA KELOLA, UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN SEKTOR PERBANKAN YANG TERCATAT DI BURSA EFEK PERIODE (2021-2023) Dimas Rama Pramudia; Hairul Anam; Yanzil Azizil Yudaruddin; Wiwik Saraswati
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.403-410

Abstract

The aim of this research is to find out whether political connections, governance mechanisms, company size influence the performance of banking sector companies listed on the IDX for the 2021-2023 period. The population used in this research was 141, which was obtained from the BEI website itself. In this research, it is known that political connections do not have a significant effect on company performance. which means political connections have no signal on company performance. However, it is different from the governance mechanism and company size. Governance mechanisms and company size have a significant effect on company performance, which means that governance mechanisms and company size have a positive signal on the performance of banking sector companies.
Co-Authors Amelia Dwi Anita Dwi Susilowati Hairul Anam Juwari Tawakkal Chuarajab Tutik Yuliani Wiwik Saraswati, Wiwik Yanzil Azizil Yudaruddin