Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Dinamika Akuntansi
Rita Rosalina
Universitas Islam Sultan Agung, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of Triple Bottom Line in Improving Firm Value through Good Corporate Governance Rita Rosalina; Muhammad Ja'far Shodiq
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.17792

Abstract

Purposes: This study analyzes the influence of good corporate governance on company value, using the triple bottom line as an intervening variable.Methods: This study uses a quantitative approach, using research data in the form of secondary data from annual reports and sustainability reports. The population is companies with the Kompas 100 index for the 2020-2023 period . The sampling technique used is non-random sampling with a purposive sampling method. The data analysis technique is multiple linear regression analysis.Findings: This study’s results indicate that the independent board of commissioners and the audit committee positively and significantly affect Firm Value. The triple bottom line can mediate this relationship.Novelty: This study is unique in adding a new variable, the triple bottom line, as a mediating variable between good corporate governance and firm value. Previous studies have yet to examine the variables of good corporate governance, triple bottom line, and Firm Value directly. Therefore, this study wants to explore the three variables together.
Co-Authors Muhammad Ja'far Shodiq