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All Journal Jurnal EMT KITA Jurnal Akuntansi dan Keuangan Governors
Putri, Shara Amelia
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Talent Management dan Knowledge Management Terhadap Employee Retention pada Millennials Workforce yang di Moderasi oleh Employee Engagement Nasruddin; Putri, Shara Amelia
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1559

Abstract

Human Resources (HR) is a strategic element of an organization to achieve its mission, where HR plays a role as a reference point in determining policies that align with the organization's goals. The aim of this research is to determine whether talent management and knowledge management have a partial effect on employee retention in the millennial workforce and to examine whether employee engagement can moderate the relationship between talent management and knowledge management on employee retention in the millennial workforce. The sampling technique employed the Lemeshow method, resulting in a sample of 96 individuals. The study focused on a dynamic, boundaryless, digitally connected workforce that eschews conventional boundaries, namely the millennial workforce. The data used consisted of both primary and secondary data, collected through Likert scale questionnaires. Data analysis was conducted using the Multiple Regression Analysis approach. The research findings indicate that talent management does not have an impact on employee retention, while knowledge management does have an impact on employee retention. Employee engagement is found to moderate the relationship between talent management, knowledge management, and employee retention.
Pengaruh Corporate Social Responsibility, Executive Characteristic, Family Ownership, Profitabilitas dan Corporate Governance Terhadap Tax Aggressiveness Putri, Shara Amelia; Nasruddin
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1602

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure, executive characteristics, family ownership, profitability, corporate governance toward tax aggressiveness. Corporate governance is proxied with institutional ownership, the size of the board of commissioners and the audit committee on tax aggressiveness. The research data uses the companies’ annual financial statements during the period 2017-2021. The data were analyzed by using multiple linear regression. The result of the research indicates that the exposure of corporate social responsibility and the size of the board of commissioners have a negative effect on tax aggressiveness, executive characteristics and independent commissioners have no effect on tax aggressiveness, while family ownership, profitability and audit committee have a positive effect on tax aggressiveness.
Green Credit, Bank Social Responsibility Dan Kinerja Keuangan Perbankan di Indonesia Mustika, Venna Maulida; Putri, Shara Amelia; Wahyuni, Sri; Sari, Dewi Maya
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.18170

Abstract

The study aims to examine the relationship between green credit, bank social responsibility, and the financial performance of banks in Indonesia. Green credit refers to loans provided by banks to sectors that contribute to sustainable development and the environment. Bank social responsibility includes activities conducted by banks to support social and environmental sustainability. This research involves collecting secondary data from banking financial statements and sustainability reports of banks in Indonesia for the year 2022. The data is analyzed using Multiple Regression Analysis. The results show that green credit, proxied by CAR (Capital Adequacy Ratio) and LDR (Loan to Deposit Ratio), is found to affect the financial performance of banks, while ROA (Return on Assets) does not have an effect. Meanwhile, bank social responsibility, proxied by IER (Investment Efficiency Ratio), is found not to affect the financial performance of banks in Indonesia.
Sustainability Reporting And Assurance Statement Quality: Analysis of Reporting Practices And Standards Wahyuni, Sri; Intan Maulida; Nasruddin; Putri, Shara Amelia
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6432

Abstract

The global issue of sustainability in business and corporate social practices has grown in importance and relevance. Sustainability reports serve as a primary communication tool for companies to inform stakeholders such as investors, consumers, government entities, and the general public about their sustainability practices. However, trust in the believability of sustainability reports is often contested, and many stakeholders doubt the information disclosed in these reports. Thus, the value of assurance in sustainable reporting has been acknowledged in order to check credibility of the data. This research used content analysis technique to review the quality of assurance statement of the assurance providers on sustainability reports of mining sector companies listed at BEI, taking into consideration the types of assurors and various standards used The findings showed that non-accounting assurors offered the highest quality of assurance when compared to its accounting counterparts. Although ISAE 3000 is more dominant as an assurance standard, it still has many limitations compared to AA1000 and GRI, as it does not focus on stakeholder inclusivity, materiality, and responsiveness, which affects the quality of assurance statements.
Co-Authors Dewi Maya Sari Intan Maulida Mustika, Venna Maulida Nasruddin Sri Wahyuni