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All Journal Jurnal Akuntansi Multiparadigma JBMR: Journal of Business and Management Review
Chasanah, Solichatun
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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CSR, GCG, Profitability and Firm value: Evidence Form Indonesia’s Energy Sector Susilawati, Susi; Chasanah, Solichatun; Suryaningsih, Maria; Ramdany
Journal of Business and Management Review Vol. 5 No. 12 (2024): (Issue-December)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr.v5i12.1202

Abstract

Research Aims: This study aims to analyze the role of social responsibility and good corporate governance in increasing firm value with profitability as an intervening. Design/methodology/approach: The method used in analyzing data is multiple linear regression and intervening variables using the sobel test. The population in this study used energy sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The amount of data used is 90 observation data. Research Findings: The findings in this study indicate that the implementation of corporate social responsibility affects profitability, while good corporate governance has no effect on profitability. The implementation of corporate social responsibility has no effect on firm value, but good corporate governance and profitability affect firm value. Profitability can be an intervening relationship on corporate social responsibility and good corporate governance on firm value. The implementation of corporate social responsibility and good corporate governance is considered very important by companies because it not only has an influence on company profits but is also very important to increase firm value and company sustainability in the future. Theoretical Contribution/Originality: This research contributes to the literature in the implementation of social, environmental and governance activities in energy sector companies without neglecting the company's objectives to earn profits and increase firm value.
ENHANCING CORPORATE FINANCIAL PERFORMANCE THROUGH TRANSPARENCY AND GOVERNANCE Susilawati, Susi; Saleh, Ridwan; Ibrahim, Luckman; Ramdany, Ramdany; Chasanah, Solichatun
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.15

Abstract

Abstrak – Meningkatkan Kinerja Keuangan Perusahaan melalui Transparansi dan Tata Kelola Tujuan Utama -  Penelitian ini bertujuan untuk menguji pengaruh transparansi ESG dan tata kelola perusahaan terhadap kinerja perusahaan dengan peran moderasi leverage keuangan.Metode – Penelitian ini menggunakan moderated regression analysis. Penelitian ini menggunakan perusahaan sektor non keuangan yang tercatat pada saham IDX-IC selama periode 2021-2023 sebagai sampel. Temuan Utama – Penelitian ini menemukan bahwa transparansi keberlanjutan dantata kelola perusahaan berpengaruh terhadap kinerja Perusahaan. Adapun leverage keuangan mampu menjadi pemoderasi. Keberadaan komisioner independen sebagai pengawas perusahaan telah dapat meningkatkan kinerja perusahaan.Implikasi Teori dan Kebijakan – Penelitian ini mendukung relevansi teori agensi stakeholders dalam tata kelola perusahaan. Selain itu, penelitian ini menunjukkan perlunya pengungkapan akuntansi yang andal untuk mendukung kinerja keuangan perusahaan yang berkelanjutan.  Kebaruan Penelitian – Penelitian ini menggambarkan perspektif baru mengenai komitmen transparansi, yaitu tidak hanya didasarkan pada konsistensi pengungkapannya saja tetapi juga mempertimbangkan perubahan tingkat kedalaman pengungkapan. Abstract – Enhancing Corporate Financial Performance through Transparency and Governance Primary Purpose - This study aims to examine the effect of ESG transparency and corporate governance on company performance with the moderating role of financial leverage.Method – This study utilises moderated regression analysis. This study utilises a sample of non-financial sector companies listed on the IDX-IC stock exchange from 2021 to 2023. Main Findings – This study found that sustainability transparency and corporate governance have a significant impact on company performance. Financial leverage can be a moderating factor. The presence of independent commissioners as company supervisors has been able to improved company performance.Theory and Practical Implications - This study supports the relevance of stakeholder agency theory in corporate governance. Furthermore, this study highlights the importance of reliable accounting disclosures in supporting sustainable corporate financial performance.Novelty - This study presents a new perspective on transparency commitments, which are not only based on the consistency of disclosure but also consider changes in the depth of disclosure.
Co-Authors Ibrahim, Luckman Ramdany Ramdany, Ramdany Ridwan Saleh, Ridwan Suryaningsih, Maria Susi Susilawati SUSILAWATI, SUSI