Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi AKUNESA
Zega, Euriver
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS PENGARUH PENGUNGKAPAN CSR DAN GCG TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI DI INDONESIA PADA MASA PANDEMI COVID-19 Halim, Muhammad Irsyad; Zega, Euriver
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7346

Abstract

Tujuan dari penelitian ini ialah agar mengetahui pengaruh dari Corporate Social Responsibility (CSR) serta Good Corporate Governance (GCG) yang diukur dengan kepemilikan manajerial, kepemilikan institusional, komite audit, serta dewan komisaris independen, terhadap nilai perusahaan. Sampel yang digunakan merupakan perusahaan-perusahaan sektor energi yang telah terdaftar di Bursa Efek Indonesia pada tahun 2020-2021, yang merupakan masa terjadinya pandemi Covid-19. Teknik penentuan sampel adalah teknik purposive sampling, dimana 15 perusahaan dari sektor energi memenuhi persyaratan. Dengan ini, jumlah data selama 2 tahun pengamatan adalah sebanyak 30. Pengujian yang dilakukan antara lain uji statistik deskriptif, uji asumsi klasik, serta uji hipotesis. Berdasarkan hasil penelitian, diperoleh hasil CSR, Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit, serta Dewan Komisaris Independen tidak berpengaruh terhadap nilai perusahaan.
Analysis of Factors Influencing Corporate Social Responsibility Disclosure moderated by Profitability in Energy Companies Zega, Euriver; Satriawan, Bambang; Robin
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to assess the contribution of company size, Good Corporate Governance, and leverage to Corporate Social Responsibility practices, as well as evaluate the role of profitability as a moderator. A total of 11 energy sector companies were used as observation units in this study that have gone public and registered on the IDX from 2019 to 2023, with a total of 55 observations. The analysis was carried out through the application of panel data regression analysis and moderation interaction tests. Data analysis in this study shows that the size of the company, the portion of shares owned by the institution and management, and the role of the audit committee do not contribute significantly to CSR disclosure. On the contrary, the board of commissioners and leverage have proven to have a significant positive effect. Profitability acts as a moderator that weakens the influence of business scale aspects, managerial shareholding, and board of commissioners' authority, but strengthens the impact of the existence of an audit committee on corporate social responsibility disclosure. No moderation effect was found on the relationship between institutional ownership and leverage and CSR. The findings of this study indicate that the role of profitability moderation is selective, depending on the aspects of corporate governance and financial structure.
Co-Authors Halim, Muhammad Irsyad Robin Satriawan, Bambang