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The Effect of Corporate Governance Implementation and Corporate Social Responsibility Disclosure on Firm Value: An Empirical Study on Manufacturing Sector Companies Listed on the Indonesia Stock Exchange in 2022–2023 Das, Nidia Anggreni; Wahyuni, Lili; Fitri, Rahma; Humaira, Dian; Medinah, Khairatul; Wenda, Marsha Syaidina; Salora, Wiranda
International Journal of Research in Community Services Vol. 6 No. 4 (2025): International Journal of Research in Community Service (IJRCS)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i4.1091

Abstract

This study aims to analyze the effect of Corporate Governance implementation and Corporate Social Responsibility (CSR) disclosure on company value in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Corporate Governance is measured using several indicators such as institutional ownership and the proportion of independent commissioners. Meanwhile, CSR disclosure is analyzed based on the GRI (Global Reporting Initiative) disclosure index. Company value is measured using the Tobin's Q ratio. This study uses a quantitative method with a multiple linear regression approach. The sample was selected using a purposive sampling technique, with 33 companies meeting the criteria. Data were obtained through annual reports and sustainability reports published by each company. The results of the study indicate that the implementation of Corporate Governance partially has a significant effect on company value, especially on the variables of institutional ownership and independent commissioners. Meanwhile, CSR disclosure is also proven to have a positive and significant effect on company value. Simultaneously, Corporate Governance and CSR disclosure have a significant effect on increasing company value. This study provides implications that companies need to improve the quality of governance and disclosure of social and environmental information to increase investor confidence and company value in the capital market.
Analisis Dampak Human Error Terhadap Kebocoran Data Pribadi di Kalangan Pengguna Digital Humaira, Dian; Fazlasya, Nur Aza; Alwi, Sadhi; Tafonao, Putra Harapan
JIKUM: Jurnal Ilmu Komputer Vol. 2 No. 2 (2026): JIKUM: Jurnal Ilmu Komputer, November 2026
Publisher : LEMBAGA KAJIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (LKPPL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62671/jikum.v2i2.179

Abstract

The rapid development of digital technology has increased the risk of personal data leakage, which is often caused by human error rather than system technical failures. This study aims to analyze the impact of human error, such as the use of weak passwords, clicking on phishing links, and sharing excessive information on social media, on the security of personal data. The research method used is a qualitative approach through literature review and analysis of recent data leakage cases. The results indicate that low digital literacy is the main factor contributing to human error. This study concludes that an increase in digital security awareness and education is essential to minimize the risk of data leakage caused by human factors.