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All Journal The World of Financial Administration Journal Journal of Accounting and Finance Management (JAFM)
Listiani, Yunis
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Economics, Econometrics & Finance Social Sciences

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The Influence of Good Corporate Governance and Profitability on Sustainability Report Disclosure with Firm Size as A Moderating Variable (A Study Case on Banking Sector in Indonesia 2018-2023) Listiani, Yunis; Fadjar, Achmad
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2087

Abstract

This research aims to investigates the effect of the Independent Board of Commissioners, Audit Committee, and profitability on sustainability report disclosure in Indonesian banks, and whether firm size moderates these relationships. Using a quantitative approach with secondary data from 10 banks over the period 2018–2023, a total of 60 observations were analyzed using purposive sampling. Findings indicate that the Independent Board of Commissioners and profitability significantly and positively influence sustainability report disclosure, while the Audit Committee has no significant effect. Additionally, firm size moderates the effect of both the Independent Board of Commissioners and the Audit Committee, but not profitability, on disclosure. These results highlight the importance of governance and firm characteristics in enhancing sustainability transparency in the banking sector.
Transparansi Dan Efisisensi Keuangan Di Universitas Untuk Mewujudkan Tata Kelola Yang Baik Listiani, Yunis
The World of Financial Administration Journal Volume 7 Issue 1, Juni 2025
Publisher : Fakultas Ilmu Administrasi Universitas Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/wfaj.v7i1.2331

Abstract

Abstrak Transparansi dan efisiensi keuangan di universitas merupakan dua komponen penting dalam mewujudkan tata kelola yang baik. Transparansi keuangan memastikan bahwa informasi terkait anggaran dan pengeluaran disajikan secara akurat dan dapat diakses oleh semua pemangku kepentingan, sementara efisiensi keuangan memastikan penggunaan sumber daya yang optimal untuk mencapai tujuan institusi dengan biaya minimal. Artikel ini bertujuan untuk mengevaluasi dan menganalisis penerapan transparansi dan efisiensi keuangan di universitas, mengidentifikasi tantangan yang dihadapi, dan memberikan rekomendasi strategis untuk peningkatan tata kelola keuangan. Metode penelitian yang digunakan mencakup studi kasus dan literature review, dengan data yang dikumpulkan melalui dokumentasi, laporan internal, dan wawancara dengan pemangku kepentingan. Hasil penelitian menunjukkan bahwa universitas yang menerapkan prinsip-prinsip transparansi dan efisiensi keuangan secara konsisten dapat meningkatkan akuntabilitas, mengurangi pemborosan, dan meningkatkan kualitas pendidikan serta kepercayaan publik.   Kata Kunci: transparansi, efisiensi, tata Kelola, universitas   Abstract Transparency and Financial Efficiency in Universities are two crucial components in achieving good governance. Financial transparency ensures that information related to budgeting and expenditures is presented accurately and is accessible to all stakeholders, while financial efficiency ensures the optimal use of resources to achieve institutional goals at minimal cost. This article aims to evaluate and analyze the implementation of financial transparency and efficiency in universities, identify the challenges faced, and provide strategic recommendations for improving financial governance. The research method used includes case studies and literature review, with data collected through documentation, internal reports, and interviews with stakeholders. The results of the study show that universities that consistently apply the principles of financial transparency and efficiency can enhance accountability, reduce waste, and improve the quality of education and public trust. Keywords: Management, Lost Goods Note, Employment
Co-Authors Fadjar, Achmad