Claim Missing Document
Check
Articles

Found 2 Documents
Search

ANALISIS LITERATUR TENTANG PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI DAN KINERJA PERUSAHAAN DI INDONESIA Ridwan, Isnaini
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to review the literature from 26 scientific articles that examine the influence of Good Corporate Governance (GCG) mechanisms on company value and performance in Indonesia. GCG variables that are often analyzed include managerial ownership, institutional ownership, the existence of an independent board of commissioners, board of directors, and audit committee. Several studies also include moderator variables such as audit quality and mediating variables such as earnings management and financial performance (ROA). The majority of articles use multiple linear regression methods with purposive sampling techniques. The results of this review indicate that the impact of GCG on company value and performance is still diverse and inconsistent. However, institutional ownership and profitability variables more often show a significant positive influence on increasing company value. This study recommends the need for standardization of GCG indicators and encourages further research with a more comprehensive quantitative approach and considering the influence of other external factors.
The Impact of Social and Ecological Accounting in Forest Management Andani, Nia Nafilah; Wahyuni , Wahyuni; Nilawati, Nilawati; Ridwan, Isnaini
Jurnal Impresi Indonesia Vol. 3 No. 7 (2024)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v3i7.5238

Abstract

This study examines the impact of social and ecological accounting in forest management, given the importance of management practices that consider not only economic aspects but also social and environmental sustainability. The research used qualitative methods with a case study approach and literature review. Data was collected through direct observation, interviews with stakeholders, and analysis of documents such as sustainability reports and forest management policies. The results show that the integration of social and ecological accounting in forest management policies can improve transparency, accountability and sustainability of forest management. This practice helps in identifying social and environmental impacts more comprehensively. The findings confirm the importance of implementing social and ecological accounting to create more environmentally responsible policies and forest communities. This research also shows that the involvement of local communities in forest management can improve the effectiveness of forest management and conservation. This research makes an important contribution to the development of sustainable forest management strategies by emphasizing the importance of social and ecological dimensions in forest management accounting.