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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JURNAL AKUNTANSI Nusantara Science and Technology Proceedings Aktsar: Jurnal Akuntansi Syariah
Silviani, Amanda Agnes
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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KUALITAS AUDIT INTERNAL UNTUK KINERJA PERUSAHAAN: TINJAUAN LITERATUR SISTEMATIKA Silviani, Amanda Agnes; Gusnardi, Gusnardi; Andreas, Andreas
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3456

Abstract

Identifying weak points in financial management and control systems as well as potential opportunities to improve company performance is the responsibility of an internal auditor. Independent, professional, and competent internal auditors are able to make a positive contribution to operational efficiency, risk management, and corporate accountability. In addition, the internal auditor's objectivity in providing improvement recommendations can improve management's follow-up on audit findings. This study aims to explore the factors that influence the quality of internal audit to improve company performance.  The research method in this study is in the form of a literature review. Seven journals were obtained that became literature fists using VOSviewer and Publish or Perish software. The results showed that there are several internal factors and external factors that affect the quality of internal audit. The findings of this study provide practical implications for companies in improving the quality of their internal audits as a means to improve company performance. Company management is expected to provide adequate support to the internal audit function and ensure internal auditors have sufficient skills and resources to perform their duties properly.
The Effect of Muslim CEO, Women on Board and Profitability on Corporate Social Responsibility Disclosure Silviani, Amanda Agnes; Nasrizal; Wiguna, Meilda; Indrawati, Novita
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4117

Abstract

Corporate Social Responsibility (CSR) disclosure has attracted considerable attention from practice and academia. Corporate Social Responsibility (CSR) is an obligation that needs to be considered by the company to the environment around the company that contributes to the welfare of the community. In addition to the factors of profits obtained by the company (profitability) and gender diversity on the board of directors that affect corporate social responsibility. Islamic principles have actually taught business ethics that are seen as closely related to Corporate Social Responsibility (CSR), namely humans as caliphs (khalifah) and an approach consisting of three relationships (ukhuwwah), namely with the lord, with humans and with the environment. Thus, the purpose of this study is to determine the influence of Muslim CEO, women on board, and profitability on corporate social responsibility disclosure. The population in this study are banking companies listed on the Indonesia stock exchange for the period 2016-2019. The sampling technique in this study used purposive sampling techniques and obtained samples of 20 companies, so the amount of data processed was 80 companies. The data analysis used was multiple linear regression using SPSS version 25. The findings of this study show that Muslim CEO (? = 0.009) and women on board (? = 0.020) have an influence on corporate social responsibility disclosure, while profitability (? = 0.072) does not influence corporate social responsibility disclosure. Because of the fact, companies will focus more on allocating profits for investment or business continuity rather than spending costs on corporate social responsibility. We suggest that the profits earned by the company can be used for CSR disclosure programs, not just to reinvest capital for product development and company sustainability.
THE MODERATION EFFECT OF BOARD DIVERSITY: ESG DISCLOSURE AND FINANCIAL PERFORMANCE IN INDONESIAN Wiguna, Meilda; Silviani, Amanda Agnes; Hardi, Hardi; Hariyani, Eka; Supriono, Supriono; Natariasari, Riska
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.14932

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) on financial performance in Indonesian non-financial companies, with board diversity as a moderating variable. ESG has emerged as a critical factor affecting investor perception and business operations amid growing environmental and social concerns. However, its effectiveness depends on company structure, particularly employee alignment. Using quantitative methods, the study analyzes non-banking firms listed on the Indonesian Stock Exchange through multiple and moderated regressions. Results show ESG positively impacts financial performance, further amplified by board diversity in gender, age, and professional background. This underscores the role of diverse leadership in maximizing ESG benefits. Companies are encouraged to enhance diversity to improve ESG effectiveness, driving stronger financial outcomes and advancing sustainable business practices.
Pengaruh ESG Disclosure Terhadap Kinerja Keuangan Perusahaan: Sustainability Committee Sebagai Pemoderasi Silviani, Amanda Agnes; Kamaliah, Kamaliah; Wiguna, Meilda
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.29027

Abstract

Environmental, Social, and Governance (ESG) disclosure has become increasingly important in recent years as investors become more aware of the company's impact on society and the environment. Sustainability committees play a crucial role in this process as they are responsible for ensuring that a company's ESG practices are transparent and aligned with its overall strategy. This research examines the relationship between ESG disclosure and company financial performance, with the Sustainability Committee as a moderating variable.  The study focuses on 205 non-financial public companies listed on the Indonesia Stock Exchange from 2019 to 2023, using panel data analysis with STATA version 17. The findings reveal a positive correlation between ESG disclosure and financial performance, where higher levels of ESG transparency lead to better financial results. The Sustainability Committee strengthens this relationship, pointing out that its presence significantly affects the impact of ESG disclosures on financial performance.
Co-Authors Andreas Andreas Eka Hariyani Gusnardi, Gusnardi Hardi Hardi, Hardi Kamaliah Kamaliah, Kamaliah Meilda Wiguna Nasrizal Novita Indrawati Riska Natariasari Supriono Supriono