Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal Online Manajemen ELPEI (JOMEL)
Salim, Ema Sapira
Unknown Affiliation
Decision Sciences, Operations Research & Management

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Financial Distress Memoderasi Pengaruh Antar Pengungkapan Sustainability Report Dan Konservatisme Pada Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2019-2022 Junaid, Asriani; Wahyuni, Nur; Kahfi, Zul; Salim, Ema Sapira
Jurnal Online Manajemen ELPEI Vol 4 No 1 (2024)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v4i1.255

Abstract

The aim of this research is to determine whether financial distress moderates the influence between sustainability report disclosure and conservatism. Meanwhile, financial distress is measured using the Altman Z-score proxy and sustainability reporting is measured using the SRDI proxy, and conservatism is measured using the CONACC proxy. The research population is banking companies listed on the Indonesia Stock Exchange for the period 2019 - 2022. The research sample was 14 banking companies. Data analysis uses path analysis. Data processing uses the SmartPLS 4 program. The research results show that (1) sustainability reports have a negative and insignificant effect on conservatism. and (2) sustainability reports have a positive and insignificant effect on conservatism, moderated by financial distress
Co-Authors Junaid, Asriani Nur Wahyuni Zul Kahfi