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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Manajemen Kreatif dan Inovasi
Ardi Subakti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Ardi Subakti; Subakti, Ardi; Rofiqoh, Ifah
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v8i2.6973

Abstract

This study aims to examine the effect of sustainability report disclosure, which includes economic, environmental, and social performance, on financial performance as proxied by Return on Assets (ROA) in companies listed on the LQ45 Index for the 2020-2023 period. The data used are secondary data obtained from financial reports and sustainability reports. The sampling technique employed is purposive sampling, with a final sample size of 88 for the 2020-2023 period. The data analysis method in this research is moderation regression analysis with panel data using Eviews 12. The results show that the disclosure of sustainability reports covering economic, environmental, and social performance has no significant partial effect on financial performance (ROA). Managerial ownership can moderate the influence of environmental performance disclosure on financial performance (ROA) but cannot moderate the influence of economic and social performance disclosure on financial performance (ROA). The implication of this research is that companies may consider increasing managerial ownership to encourage sustainable practices, as managers who are also owners of the company tend to have a direct interest in achieving positive financial performance.
Analisis Penyebab Turnover Intention Karyawan Pada Perusahaan Dalam Novel Resign Karya Almira Bastari Ardi Subakti; Adam Irnandito Syahrizal; Eva Dwi Kurniawan
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari: Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2187

Abstract

A good company is one that takes care of its employees. If employees feel uncomfortable working in the company, it can cause the risk of employee turnover intention in a company. A high turnover intention rate can hinder the achievement of company goals. Supriadi, Trang, and Rogi (2021:1217) explain that turnover intention is a situation where employees of an organization have plans to leave their jobs, or the tendency for employees to voluntarily stop working from their jobs according to their own choice. In the novel Resign by Almira Bastari tells the story of an employee who is tired of working from a company and wants to Resign from the company immediately. From the novel, the researcher aims to analyze the factors that cause the turniver intention of company employees in the novel using qualitative descriptive methods. Qualitative descriptive method is a research procedure that can produce descriptive data in the form of written or spoken words of people and behavior that has been observed (Moleong, 2018: 4). The results of the analysis that has been carried out by researchers found that there are 4 factors that cause turnover intention in the novel, namely workload, job satisfaction, unsupportive leadership style, and compensation. The conclusion of this study is that a company cannot run without employees, therefore to achieve the goals of the company, it is important for companies to pay attention to the condition of their employees so that employees can work as much as possible and reduce the risk of turnover intention in the company.
Co-Authors Adam Irnandito Syahrizal Eva Dwi Kurniawan Ifah Rofiqoh Subakti, Ardi