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All Journal Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa
Hermie Hermie
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media

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Pengaruh Good Corporate Governance, Firm Size, dan Independensi Auditor terhadap Integritas Laporan Keuangan Deski Arivan; Hermie Hermie
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1879

Abstract

Management of a business must always be carried out with the aim of advancing the interests of the company, and this is what is meant by "good corporate governance". There are three sizes of business: large conglomerates, large corporations, and small businesses. Large companies are often more profitable than small companies due to the high operating costs associated with managing revenue and large asset bases. This research uses quantitative methods with a sample of 72 mining companies listed on the Indonesia Stock Exchange (BEI) which then carries out multiple regression analysis. The results conclude that Institutional Ownership has an effect on the Integrity of Financial Reports, the Proportion of Independent Commissioners has an effect on the Integrity of Financial Reports, Firm Size has an effect on the Integrity of Financial Reports, and Auditor Independence has a positive and significant effect on the Integrity of Financial Reports.
Pengaruh Sustainability Reporting Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Pengungkapan Pengendalian Internal Sebagai Moderasi Parade Natama; Hermie Hermie
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 2 No. 2 (2024): APRIL: JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v2i2.1528

Abstract

This research aims to examine the influence of sustainability reports and corporate social responsibility in influencing company value by moderating internal control disclosures. This research uses a population consisting of companies that are part of the SRI-KEHATI Index in the period 2018 - 2022. The data taken from this sample is secondary data in the form of sustainability report disclosures in accordance with the 17 SDGS points, the amount of costs incurred for environmental development, disclosure Internal Control and net profit after tax obtained from the Company's Sustainability Report and Annual Report as well as share market value obtained through the IDX website (www.idx.co.id). Data was collected from 27 different companies with a total sample of 101 data using purposive sampling techniques. Data processing was carried out using the SPSS version 27 application and using the multiple regression analysis method. Based on the results of the analysis that has been carried out, it is concluded that the sustainability report has a significant positive effect and corporate social responsibility has a non-significant positive effect on company value, while environmental control moderation has a significant positive strengthening effect on the sustainability report and a non-significant weakening effect on corporate social responsibility.
Co-Authors Deski Arivan Parade Natama