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All Journal Advances in Accounting Innovation Journal of Management
Ryani Kusumawati, Retno
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Accounting Based Governance and Intellectual Capital on CSR Disclosure: A Legitimacy Theory Approach Ryani Kusumawati, Retno; Sulistiana, Indra
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.194

Abstract

Objective: This study examines the influence of corporate governance (CG), intellectual capital efficiency (ICE) and earnings quality (EQ) on the quality of CSR disclosure. It also examines the moderating effect of EQ in the relationship between CG and CSR disclosure in the mining industry.Methods: This study applies a quantitative method by conducting analysis over panel data of 140 mining sector companies listed on the Indonesia Stock Exchange from 2020 until 2024. The variables were quantified using documentation methods informed by financial reports and sustainability disclosures. The hypotheses were analyzed through MLR, incorporating interaction terms to study moderation effects.Results: It is found that CG, ICE, and EQ are positively and significantly associated with CSR disclosure. In addition, EQ behaves as a moderator in enhancing the impact of CG on CSR disclosure, which provides evidence that companies with high EQ have stronger governance-based CSR disclosure.Novelty: In contrast to prior studies that consider these variables separately, this research introduces earnings quality as a moderator to obtain a more holistic stance to understand the way governance and financial reporting quality interplay on sustainability disclosure practices in an emerging market.Research Implications: These findings yield valuable empirical information for regulators and company participants to strengthen the governance structure and financial transparency as ways to promote CSD disclosure as two complementary policies at work. This research also underlines the relevance of linking CSR policies with internal financial quality indicators.
Optimizing Organizational Performance through Strategic Employee Selection at PT. Citra Niaga Abadi Kurniawan, Harri; Ryani Kusumawati, Retno; Karosekali, Ester
Journal of Management Vol. 3 No. 2 (2024): July - December
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

This study aims to develop and analyze an effective employee selection model and its effect on company performance, by considering the role of employee suitability as a moderating variable. This study uses quantitative methods with linear regression techniques to test the relationship between the Employee Selection Model, Employee Suitability, and Company Performance. The results of the analysis show that the Employee Selection Model has a significant effect on Employee Suitability (B = 0.581, t = 10.289, sig. = 0.000) with a coefficient of determination (R² = 0.519). After adding the moderation variable, it was found that the Employee Selection Model and Employee Suitability together have a significant effect on Company Performance (F = 32.548, sig. = 0.000), although the coefficient of determination has decreased (R² = 0.402).The conclusion of this study is that the Employee Selection Model has a major role in improving Company Performance, both directly and with the moderation of Employee Suitability. However, the impact of Employee Suitability on Company Performance is smaller than that of the Employee Selection Model. Therefore, companies need to focus more on developing a competency-based selection system to ensure that recruited employees have the abilities and characteristics that match the needs of the organization.
Co-Authors Indra Sulistiana, Indra Karosekali, Ester Kurniawan, Harri