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All Journal International Journal of Application on Economics and Business
Sriwati Sriwati
Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF CORPORATE GOVERNANCE AND BOARD CHARACTERISTICS ON CSRD IN SRI-KEHATI INDEX FOR 2018-2022 Amelia Amelia; Hendro Lukman; Sriwati Sriwati
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.463-474

Abstract

The Good Corporate Governance can ensure that the company is managed in a responsible and transparent manner, including Corporate Social Responsibility (CSR). Several companies have expressed a form of Social Responsibility towards all stakeholders, including society, the environment and workers. One of the parties responsible for CSR disclosure is the board of directors. The characteristics possessed by directors can influence the company's commitment to CSR and the company's desire to disclose CSR information to the public. This research aims to analyze the influence of corporate governance and directors' characteristics on CSR disclosure in the Sri-Kehati Index for the 2018-2022 period. This research was analysed using multiple regression method which processed using SPSS 25. The data used in this research was secondary data from annual reports. This research used purposive-sampling technique with sample of 70 data observations. The results of this research show that the audit committee, independent commissioner, institutional ownership, managerial ownership, age of directors, gender of directors have no influence on CSR Disclosure. It can be concluded that the CSR information in the CSR Disclosure has been prepared without interference from the Board of Directors, Shareholders and Supervision of the Commissioners. The implications of this research show that CSR information which aims to provide CSR information in the context of sustainability, should be prepared professionally with adequate corporate governance.
THE EFFECT OF ACTIVITY, PROFITABILITY, LIQUIDITY, AND SALES GROWTH ON THE FINANCIAL DISTRESS OF PROPERTY AND REAL ESTATE COMPANIES Herni Kurniawati; Sriwati Sriwati; Verawati Verawati
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.595-607

Abstract

The property crisis in China brings various complex impacts for Indonesia. From the reduction of foreign investment, the decline in commodity demand, to financial market instability, all of this requires Indonesia to be prepared and adaptive in facing changes. The government and business actors need to take strategic steps to mitigate the negative impacts and seize the opportunities that arise amidst these challenges. Therefore, initial steps are needed to detect financial distress in Indonesian property and real estate companies using financial ratios. Financial ratios are indicators of financial performance that can predict companies experiencing a decline in financial performance, which tend to face financial distress. The objective of this research is to empirically examine how activity ratio, profitability ratio, liquidity ratio, and sales growth ratio can affect the financial distress condition of companies in the property and real estate sector for the period 2019-2024The utilized research design is descriptive, incorporating a quantitative method through panel data regression analysis. The findings indicate that the activity and profitability ratios negatively influence financial distress, whereas the liquidity ratio positively impacts financial distress for property and real estate firms. Additionally, the sales growth ratio does not adversely affect the financial distress situation of property and real estate firms.
Co-Authors Amelia Amelia Hendro Lukman Herni Kurniawati Verawati Verawati