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All Journal Jurnal Ilmiah Akuntansi Kesatuan Research Horizon
Ananda, Emmaculata Sac Cid
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Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Leverage and GCG Effects on Financial Performance Moderated by Firm Size Yudhanto, Wildan; Sadewo, Satrio Tegar; Giovanni, Axel; Sijabat, Yacobo P.; Ananda, Emmaculata Sac Cid
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.737

Abstract

This research aims to empirically analyze the influence of leverage and Good Corporate Governance (GCG) on financial performance, with firm size functioning as a moderating variable, specifically within the hospitality industry in a Regency. The hospitality sector is a crucial part of the service industry that needs to be developed to foster new opportunities and enhance performance through competitive advantages. Employing a mixed methods approach, the study utilized purposive sampling to select a total of 117 industry units. Data analysis was conducted using the Moderated Regression Analysis (MRA) method. The results reveal that firm size does not moderate the effect of leverage on financial performance. Nonetheless, the GCG components namely the size of the board of directors, board of commissioners, and institutional ownership demonstrate a significant impact on financial performance when firm size is used as a moderating factor. Based on these findings, it can be concluded that effective implementation of GCG elements, supported by firm size, can strengthen financial performance in the hospitality industry. However, firm size alone is insufficient to influence the relationship between leverage and performance in this sector.  
The Effect of Audit CSR, Board of Directors Meeting, and Reputation on CSR Disclosure with Audit Committee as Moderation Ananda, Emmaculata Sac Cid
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3192

Abstract

This study aims to examine the effect of CSR audits, frequency of board of directors meetings, and corporate reputation on the dissemination of corporate social responsibility (CSR Disclosure), with the audit committee as a moderating variable. This study was conducted on 146 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The approach used is quantitative with panel data regression using EViews 12 software. CSR analysis disclosure is measured based on the 2021 GRI Standards checklist, while the independent and moderating variables are measured through annual reports and company desire reports. The results of the study indicate that CSR audits, frequency of board of directors meetings, and corporate reputation do not have a significant effect on CSR disclosure. In addition, the audit committee does not strengthen the relationship between CSR audits and CSR disclosure. However, the audit committee is able to strengthen the relationship between the frequency of board of directors meetings and CSR disclosure, as well as between corporate reputation and CSR disclosure. These findings indicate that the effectiveness of the audit committee plays an important role in increasing the transparency and accountability of CSR disclosure when actively involved in corporate governance practices. This study contributes to the development of corporate governance and sustainability literature, especially regarding the role of audit mechanisms in encouraging CSR information disclosure in manufacturing companies in Indonesia.
Co-Authors Axel Giovanni Satrio Tegar Sadewo Sijabat, Yacobo P. Wildan Yudhanto