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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Bisnis dan Ekonomi
Ryad, Ahmad Muhammad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MEDIASI Ryad, Ahmad Muhammad; Syahrul, Muhammad; Istiqomah, Iin; Febriyanti, Rahma; Silpiani, Epi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4392

Abstract

Financial reporting standards have flexibility in determining the methodology and accounting principles of each company, but there are vulnerabilities in the methodology and principles that can be manipulated to obtain various profits. The purpose of this study is to determine whether earnings management is influenced by corporate governance moderated by the value of the company in telecommunications companies during the period 2017 to 2022. The samples in this study were 15 telecommunications companies listed on the IDX during the period 2017 to 2022. The data used is panel data, which is a combination of time series and cross section data. The software used is Smart-PLS 04 using path analysis partial least square (PLS) technique outer model for model testing and inner model for structural model testing. The results obtained are that corporate governance has no effect on earnings management. Corporate governance has no effect on firm value, firm value has no effect on earnings management. And company value does not mediate the effect of corporate governance on earnings management.
Good Corporate Governance Mechanism in Increasing Firm Value with Corporate Social Responsibility Disclosure and Green Intellectual Capital as Mediating Variables Ryad, Ahmad Muhammad; Widyastuti, Tri; Darmansyah; Thaib, Danial
Jurnal Bisnis dan Ekonomi Vol 2 No 3 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i3.41

Abstract

Many factors influence Firm Value in a company, including good corporate governance, corporate social responsibility disclosure, green intellectual capital, economic, social and environmental. This research aims to analyze and evaluate empirically the influence of good corporate governance factors on Firm Value with corporate social responsibility and green intellectual capital as mediating variables. Research data was taken from telecommunications companies listed on the BEI (2017 -2022) based on the purposive sampling method. The research results prove that good corporate governance (GCG) has a positive effect on corporate social responsibility dislosure (CSRD), green intellectual capita (GIC), and firm value (FV). Corporate social responsibility dislosure and green intellectual capital indirectly mediate the influence of corporate governance on firm value, although the indirect influence is smaller than the direct influence of GCG on FV. This is because management cannot invest appropriately in developing the company's resources and social environment.
Co-Authors DANIAL THAIB Darmansyah Febriyanti, Rahma Istiqomah, Iin Silpiani, Epi syahrul, muhammad Tri Widyastuti