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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Journal of Applied Sciences in Accounting, Finance, and Tax
Meilansari, Selvita
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Economics, Econometrics & Finance

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ANALISIS PENGARUH E, S, DAN G TERHADAP KINERJA PERUSAHAAN Tiara Nurpratiwi; Syafitri, Twenty Mariza; Meilansari, Selvita; Anggreni, Meilinda
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 2 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i2.834

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Environmental, Social, dan Governance (ESG) terhadap kinerja perusahaan (ROA) pada perusahaan perbankan yang terdaftar di bursa efek Indonesia periode 2018-2022. Data sekunder skor ESG dan ROA diperoleh dari Thomson Reuters dan dianalisis menggunakan regresi linier data panel dengan pendekatan Common Effect Model. Hasil penelitian menunjukkan bahwa variabel Environmental, Social, dan Governance berpengaruh signifikan terhadap kinerja perusahaan (ROA). Artinya, penerapan prinsip-prinsip ESG secara keseluruhan dan parsial (lingkungan, sosial, dan tata kelola) memiliki dampak positif terhadap profitabilitas perusahaan perbankan di Indonesia. Penelitian ini mendukung Stakeholder Theory yang menekankan pentingnya perusahaan memperhatikan kepentingan seluruh pemangku kepentingan untuk mencapai keberlanjutan dan profitabilitas.
Determinants of accounting fraud with unethical behavior as an intervening variable in OPD Palembang city government Meilansari, Selvita; Ofasari, Dian; Nurpratiwi, Tiara
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 2 (2025): October 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i2.62-74

Abstract

This study focuses to analyze the effect of internal control, conformity of compensation, information asymmetry and compliance to accounting standards on accounting fraud with unethical behavior as intervening variable in Palembang. This study uses 253 employees of government agencies in Palembang. Primary data is used and processed through structural equation model (SEM) using smartPLS.The result shows that internal control and conformity of compensation have negative and significant effect on unethical behavior, information asymmetry and compliance to accounting standard have positive effect on unethical behavior. However information asymmetry is found to be insignificant. Furthermore, conformity of compensation, information asymmetry and compliance to accounting shows negative and significant effect on accounting fraud meanwhile internal control have positive and insignificant effect. Unethical behavior is found to have positive and significant effect on accounting fraud. The result of sobel test shows that unethical behavior cannot mediate the relationship between internal control, conformity of compensation and compliance to accounting standards on accounting fraud while unethical behavior is also find cannot mediate the effect between information asymmetry on the accounting fraud.
Co-Authors Anggreni, Meilinda Judijanto, Loso Nurpratiwi, Tiara Ofasari, Dian Syafitri, Twenty Mariza Tiara Nurpratiwi