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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Akuntansi Kesatuan
Prastio, Ridho
Unknown Affiliation
Economics, Econometrics & Finance

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Kinerja Keberlanjutan Perusahaan dan Kinerja Keuangan: Dampak Pengunggkapan Environmental, Social and Governance (ESG) Dalam Mempengaruhi Leverage Pada Perusahaan Sektor Transportasi dan Logistik Tahun 2021-2023 Brilliant, Aulia Beatrice; Prastio, Ridho; Wijaya Z, Rico; Malinda, Istiqomah
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 9 No 3 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i3.39893

Abstract

This study aims to analyze corporate sustainability performance and financial performance, focusing on the impact of Environmental, Social, and Governance (ESG) disclosure on leverage in the transportation and logistics sector during the 2021-2023 period. The method used in this research is Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of WarpPLS software. The data analyzed were obtained from sustainability reports and annual reports of companies listed on the Indonesia Stock Exchange (IDX). The findings indicate that environmental disclosure does not have a significant effect on financial performance measured by leverage. On the contrary, social disclosure has a significant negative impact on financial performance, while governance disclosure has a significant positive effect on financial performance. These findings provide valuable insights for companies in managing ESG disclosures to enhance financial performance and contribute to the literature on the relationship between sustainability and financial performance in the transportation and logistics sector.
The Role of Intellectual Intelligence and Corporate Governance on Earnings Quality: A Company Size as Moderator Approach Wijaya, Rico; Murnidayanti, Scheilla Aprilia; Purba, Marissa Rebecca Gabriella; Prastio, Ridho
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3527

Abstract

This study aims to examine the effect of intellectual capital and corporate governance on earnings quality, with firm size as a moderating variable. The sample in this study consists of 47 companies included in the LQ45 index during the 2021–2023 period. Data were analyzed using a quantitative approach with WarpPLS 8.0 software. The results show that intellectual capital and the audit committee have a significant effect on earnings quality, while the independent board of commissioners and joint board meetings do not have a significant effect. The moderation test indicates that firm size does not moderate the relationship between intellectual capital, independent commissioners, audit committees, or joint board meetings and earnings quality. These findings highlight the importance of intellectual capital and the audit committee in improving earnings quality, while firm size does not strengthen these relationships. This study provides implications for company management and stakeholders to pay more attention to intellectual aspects and internal supervision in maintaining the integrity of financial reporting.
Co-Authors Istiqomah Malinda Purba, Marissa Rebecca Gabriella Rico Wijaya Z Scheilla Aprilia Murnidayanti