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All Journal Ilmu Administrasi Publik PINISI Discretion Review Indonesian Journal of Auditing and Accounting
Amalia, Afina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Corporate Social Responsibility as a Moderator of the Relationship Between Good Corporate Governance and Firm Value Aini, Nurul; Pirmaningsih, Lilik; Pradika, Novaldy Arief; Amalia, Afina; Oktaviani, Maya
Jurnal Ilmiah Ilmu Administrasi Publik Vol 15, No 2 (2025)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jiap.v15i2.77487

Abstract

This study aims to examine and analyze the moderating role of Corporate Social Responsibility (CSR) in the relationship between Good Corporate Governance (GCG) and firm value. Good Corporate Governance in this context is proxied by managerial ownership, institutional ownership, and the proportion of independent commissioners. The research employs a sample of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, resulting in a final sample of 66 firm-years. Data were analyzed using SPSS software. The findings reveal that, partially, managerial ownership, institutional ownership, and independent commissioners have a significant positive effect on firm value. Furthermore, the moderation analysis indicates that Corporate Social Responsibility moderates the effect of managerial ownership on firm value. However, CSR does not moderate the relationship between institutional ownership or independent commissioners and firm value. 
Corporate Social Responsibility as a Moderator of the Relationship Between Good Corporate Governance and Firm Value Aini, Nurul; Pirmaningsih, Lilik; Pradika, Novaldy Arief; Amalia, Afina; Oktaviani, Maya
PINISI Discretion Review Volume 9, Issue 1, September 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i1.78666

Abstract

This study aims to examine and analyze the moderating role of Corporate Social Responsibility (CSR) in the relationship between Good Corporate Governance (GCG) and firm value. Good Corporate Governance in this context is proxied by managerial ownership, institutional ownership, and the proportion of independent commissioners. The research employs a sample of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, resulting in a final sample of 66 firm-years. Data were analyzed using SPSS software. The findings reveal that, partially, managerial ownership, institutional ownership, and independent commissioners have a significant positive effect on firm value. Furthermore, the moderation analysis indicates that Corporate Social Responsibility moderates the effect of managerial ownership on firm value. However, CSR does not moderate the relationship between institutional ownership or independent commissioners and firm value. 
Membuka Transparansi Keuangan: Peran Blockchain, Kecerdasan Buatan, dan Keamanan Siber dalam Akuntansi Amalia, Afina; Oktaviani, Maya; Nashir, Firman
Indonesian Journal of Auditing and Accounting Vol 3 No 1 (2026): Januari 2026
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v3i1.124

Abstract

Penelitian ini bertujuan untuk memetakan literatur terkini mengenai kontribusi teknologi blockchain, artificial intelligence (AI), dan cybersecurity terhadap transparansi pelaporan keuangan, serta mengidentifikasi trust issue yang muncul dalam implementasinya. Metode yang digunakan adalah pendekatan kualitatif dengan teknik Systematic Literature Review (SLR), yang mencakup analisis terhadap 23 artikel ilmiah yang relevan, dipublikasikan antara tahun 2020 hingga 2025. Hasil studi menunjukkan bahwa penerapan teknologi digital dapat meningkatkan keandalan, efisiensi, dan akuntabilitas laporan keuangan. Namun demikian, ketiganya masih menghadapi tantangan berupa keterbatasan pengungkapan, resistensi adopsi, kompleksitas sistem, serta isu kepercayaan dari para pemangku kepentingan. Penelitian ini memberikan kontribusi dengan mengintegrasikan ketiga topik utama dalam satu kerangka literatur yang utuh, yang sebelumnya lebih sering dikaji secara terpisah. Selain memberikan pemetaan teoretis, studi ini juga mengarahkan penelitian selanjutnya untuk mengkaji aspek regulasi dan praktik pelaporan berbasis teknologi secara lebih mendalam melalui pendekatan empiris.
Co-Authors Aini Nurul Nashir, Firman Oktaviani, Maya Pirmaningsih, Lilik Pradika, Novaldy Arief