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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN ACTIVITY TERHADAP KINERJA PERUSAHAAN Anabella, Anabella; Siregar, Anitaria
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3327

Abstract

The purpose of this research is to investigate the the influence of economic, environment and social part of sustainability report disclosures, leverage and activity towards the firm performance. The sample of this research is 15 company with sub- sector mining, agricultural and energy which registered in Indonesia Stock Exchange from period 2017 – 2019. This research uses IBM SPSS 27. The result shown that social part of sustainability report disclosures and activity influence the firm performance. Economic and environment part of sustainability report disclosures and leverage do not influnce the firm performance.
The Influence of Good Governance on the Financial Performance of the Central Government Suprianto, Agung; Saputri, Yulia; Anabella, Anabella; Setyaningrum, Wahyuni Dwi Febriana; Aulia, Cika
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Abstract

This study examines the influence of Good Governance on the financial performance of the central government in Indonesia. Good Governance, emphasizing transparency, accountability, participation, and responsibility, is believed to enhance the effectiveness and efficiency of public financial management. The study’s findings indicate that government institutions that consistently apply Good Governance principles tend to achieve better financial performance, particularly through more efficient and effective budget management. Furthermore, active public participation in decision-making processes is shown to strengthen public trust, positively influencing financial outcomes. The study highlights the critical role of Good Governance in optimizing public sector financial management. It recommends enhancing government employee competencies through training and capacity building in Good Governance practices. Additionally, it stresses the importance of formulating policies that encourage greater public involvement in governance processes. By applying these recommendations, it is expected that the financial performance of the central government will continue to improve, supporting broader objectives of accountability and public service quality. The study’s findings are intended to serve as a valuable reference for policymakers committed to strengthening financial governance and ensuring more sustainable and transparent public financial management in Indonesia.