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All Journal Indonesian Journal of Sustainability Accounting and Management
Endang Dwi Amperawati
Universitas Primagraha, Banten, Indonesia

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The Effect of CSR Disclosure and Profitability on Firm Value in Food and Beverage Sub Sector Marlina Nur Achyani; Rahmawati Rahmawati; Endang Dwi Amperawati
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.936

Abstract

This study aims to obtain empirical evidence related to the effect of Corporate Social Responsibility (CSR) disclosure and profitability on the value of food and beverage subsector companies. The research population is a food and beverage subsector manufacturing company listed on the Indonesia Stock Exchange from 2019 to 2021. This study used a purposive sampling technique in sampling and obtained a sample of 48 companies with a total of 130 observational data. CSR disclosure in research is measured using GRI Standards, and profitability is proxied by Return on Equity (ROE). Firm value is proxied by Tobin's Q with period t + 1, the use of periods in firm value is a novelty in research. The analysis technique used is multiple linear regression analysis. The results showed that CSR disclosure has a significant negative effect on firm value. While profitability has a significant positive effect on firm value. This study contributes to the literature by introducing a temporal perspective in firm value measurement, highlighting the delayed impact of CSR disclosure and profitability on firm performance.
What Does the Board of Directors Do About Corporate Financial Reporting Through the Internet in Indonesia? Djuminah Djuminah; Rahmawati Rahmawati; Endang Dwi Amperawati; Kiswanto Kiswanto
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.1153

Abstract

The aim of this study is to examine the influence of the Board of Directors’ characteristics on corporate financial reporting through the Internet. The research employs multiple regression analysis to analyze the data. The findings indicate that gender, education level, educational background, and political connections significantly influence corporate financial reporting through the Internet among companies in Indonesia. However, the tenure of the Board of Directors does not have a significant impact. This study highlights the importance of the Board of Directors’ characteristics in corporate disclosure practices in Indonesia. Specifically, gender, education level, educational background, and political connections should be considered in the composition of the Board of Directors. Future research should explore this issue from a cultural perspective to gain a deeper understanding of the context surrounding the Board of Directors’ characteristics. The findings of this study contribute to minimizing agency costs, as timely disclosure of corporate financial information can reduce information asymmetry between principals and agents. This research provides valuable insights into sustainability management and accounting by emphasizing the role of corporate governance in enhancing transparency and accountability.
Co-Authors Djuminah Djuminah Kiswanto Kiswanto Marlina Nur Achyani Rahmawati Rahmawati