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The Effect of Good Corporate Governance on Sustainability Reporting: Evidence from Bank and Non-Bank Reza Amanda Bahtiari; Agus Kurniawan; Gustika Nurmalia
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 1 (2025): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i1.2640

Abstract

Purpose – The objective of this inquiry is to determine the impact of corporate governance on the level of sustainability report disclosure, with industry type as a control variable. Methodology – This study employs quantitative research methodologies. The company’s official website serves as a primary source of data for financial statements and sustainability reports, which are integral to the data collection process. Regression analysis of panel data utilizing Eviews 13 constitutes one of the employed data analysis techniques. Purposive sampling is the sampling method employed for the data collection process. After a five-year monitoring period, the sample comprised 14 companies that demonstrated exemplary corporate governance practices during the 2019-2023 timeframe. Findings – The investigation revealed that the board of directors and independent commissioners exerted no influence on the level of disclosure in the sustainability report. Conversely, the audit committee had a negative impact, while industry-specific control variables exhibited a positive impact. Consequently, based on the findings of the investigation, all three components of effective corporate governance—independent commissioners, directors, and audit committees—exert influence on the level of disclosure in sustainability reports. Implications – The outcomes of the inquiry provide investors with a comprehensive understanding of a company’s sustainability, enabling them to make informed investment decisions. These insights highlight the crucial role of high-quality sustainability report disclosures in fostering effective corporate governance and ensuring long-term sustainability. Originality – This inquiry stands out as it analyzes the impact of the pandemic from 2019 to 2023, utilizing CGPI-rated businesses as the primary subjects and incorporating industry types as control variables.
Analisis Rasio Keungan Untuk Mengukur Kinerja Keuangan: Studi Pada Pt Semen Indonesia , Tbk Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2023 Reza Amanda Bahtiari; Puput Anggreani; Novita Damayanti; Revina Rahma Sari; Widia Puspita Sari
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 2 (2024): April: 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.v2i2.3000

Abstract

The aim of this research is to determine and assess the level of health of the company PT Semen Indonesia TBK as one of the companies in Indonesia and to measure its overall performance, so that the company can shine and be useful improve its quality. This research uses quantitative methods. This assessment tool is an adaptation of the Liquidity Ratio, Solvency Ratio, Profitability Ratio methods.The object of this research is the company PT Semen Indonesia TBK. This research method uses a quantitative descriptive method. The results of the research found that there was a decline in 2023 in the Quick ratio which decreased on a scale below 1, namely 0.949, which means that the company is considered unable to fulfill or pay debts smoothly in the cycle operational, the solvency ratio is in a stable condition because the company can demonstrate its ability to pay its obligations, the profitability ratio is considered very small because the profit received is still far from the 5% scale and it can be said that the profit value is not healthy. It is hoped that PT. Semen Indonesia Tbk can pay attention to and analyze the financial ratios produced based on periodic financial reports, so that PT. Semen Indonesia Tbk can improve its finances significantly