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All Journal Journal of Accounting, Management and Economics Research Taxation and Public Finance
Sovi Ismawati Rahayu
Faculty of Economics and Business, YARSI University, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Mekanisme GCG, Anti-Fraud Awareness, Sistem Pengendalian Internal, dan Peran Audit Internal terhadap Pencegahan Fraud Nurul Lailati Mubarokah; Sovi Ismawati Rahayu
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 2 (2024): JANUARY 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i2.152

Abstract

The purpose of this study is to investigate how internal audit, internal control systems, anti-fraud awareness, and good corporate governance mechanisms affect PT. Bank Mandiri Jakarta Cikini Area's ability to prevent fraud. By distributing questionnaires, primary data for the study was obtained. 41 members of an internal auditing team participated in this study as respondents. Non-probability sampling is used in this sampling technique. The findings of the study demonstrate that internal audit, internal control systems, anti-fraud awareness, and good corporate governance practices all significantly impact PT. Bank Mandiri Jakarta Cikini Area's ability to prevent fraud. The research's managerial implications include enhancing internal audit's function, bolstering internal control systems, raising anti-fraud awareness across the organization, and fortifying Good Corporate Governance (GCG) mechanisms as a means of preventing fraud. It is imperative that managers give particular attention to the implementation and upkeep of GCG practices, the creation of thorough anti-fraud training programs, the reinforcement of internal control infrastructure, and the allocation of sufficient resources to the internal audit function.
Corporate Governance, Ownership Structure, CSR, and Firm Performance: Empirical Evidence from Indonesian Mining Firms Fakhri Maulidi; Sovi Ismawati Rahayu
Taxation and Public Finance Vol. 3 No. 2 (2026): JUNE 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i2.462

Abstract

This study examines the influence of the independent board of commissioners, managerial ownership structure, firm size, and corporate social responsibility (CSR) on the performance of mining firms listed on the Indonesia Stock Exchange during 2017–2021. The study is grounded in agency theory, which explains the relationship between principals and agents in achieving effective corporate governance and organizational performance. Previous studies have reported inconsistent findings regarding the effects of governance mechanisms, ownership structure, firm size, and CSR on firm performance, particularly in the mining sector, creating a research gap that motivates this study. Using a quantitative approach, this study employs secondary data obtained from annual reports and financial statements of 14 mining firms selected through purposive sampling. Multiple linear regression analysis was used to examine the relationships among variables. The findings indicate that firm size significantly influences firm performance, whereas the independent board of commissioners, managerial ownership structure, and CSR do not have significant effects. This study contributes to the corporate governance and performance literature by providing empirical evidence from the Indonesian mining sector. The results offer practical implications for management in enhancing asset efficiency, governance quality, and long-term business sustainability.
Di Luar Keuntungan: Bagaimana Struktur Modal, Profitabilitas, dan Pelaporan Keberlanjutan Membentuk Nilai Perusahaan dengan Efek Moderasi Tata Kelola Perusahaan yang Baik Firra Nurisma; Sovi Ismawati Rahayu; Hestin Agus Tantri Ningsih
Journal of Accounting, Management, and Economics Research (JAMER) Vol 5 No 1 (2026): JULI 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v5i1.453

Abstract

This study examines the influence of capital structure, profitability, and sustainability reporting on firm value, with the independent board of commissioners as a moderating variable. The phenomenon underlying this research is the fluctuation in firm value among companies listed in the LQ45 Index during 2019–2024 despite their strong market capitalization and liquidity. The study uses secondary data obtained from annual reports and sustainability reports of 14 companies selected through purposive sampling, resulting in 84 data observations. Capital structure is measured by Debt-to-Equity Ratio (DER), profitability by Return on Assets (ROA), sustainability reporting by Sustainability Report Disclosure Index (SRDI), and firm value by Price to Book Value (PBV). Data was analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that profitability has a positive and significant effect on firm value, while capital structure and sustainability reporting do not significantly affect firm value. Furthermore, the independent board of commissioners strengthens the relationship between profitability and firm value but does not significantly moderate capital structure and sustainability reporting. These findings suggest that effective corporate governance enhances the contribution of financial performance to firm value and provides managerial insight for companies in improving investor confidence through stronger governance practices
Co-Authors Fakhri Maulidi Firra Nurisma Hestin Agus Tantri Ningsih Nurul Lailati Mubarokah