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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Balance : Jurnal Akuntansi dan Manajemen
Putri, Angie Marsha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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SDGS DISCLOSURE AND FINANCIAL PERFORMANCE: POINTS OF VIEW FROM GENDER DIVERSITY, CSR AND INDUSTRIAL SENSITIVITY Izzaty, Khairina Nur; Setiyono, Taufiq Andre; Putri, Angie Marsha; Hamzah, Iffa Dania
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10720

Abstract

This study aims to examine the factors that are thought to encourage companies to disclose sustainable development goals (SDGs) in their sustainability reports and examine the impact of disclosing SDGs on the company's financial performance. Using a population of companies listed on the Indonesia Stock Exchange and carrying out sustainability reporting, the sample used in this study was 146 firm-years after being eliminated using a purposive sampling method. Quantitative research data was then processed using SPSS 26 software, using two multiple linear regression models. The statistical results show that for the first model, board of directors gender diversity has a significant negative effect on SDGs disclosure, CSR committee and industry sensitivity have a positive effect on SDGs disclosure, while board of directors and commissioners gender diversity and company size have no significant effect on SDGs disclosure. In the second model it is known that the disclosure of SDGs by the company is not able to significantly influence the company's financial performance.
Analisis Pengaruh Leverage Dan Likuiditas Terhadap Nilai Perusahaan Dengan Moderasi Kebijakan Dividen Dan Corporate Governance Putri, Angie Marsha; Atiningsih, Suci
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1380

Abstract

Penelitian ini bertujuan menganalisis pengaruh leverage dan likuiditas terhadap nilai perusahaan dengan corporate governance dan kebijakan dividen sebagai variabel pemoderasi. Penelitian sebelumnya menunjukkan hasil yang inkonsisten terkait pengaruh leverage serta peran tata kelola dan kebijakan dividen sebagai faktor kontinjensi, sehingga diperlukan pengujian kembali pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan data sekunder dari laporan keuangan tahunan dengan teknik purposive sampling dan dianalisis menggunakan regresi data panel dengan variabel moderasi. Hasil menunjukkan bahwa leverage dan likuiditas berpengaruh positif signifikan terhadap nilai perusahaan. Corporate governance memoderasi pengaruh leverage terhadap nilai perusahaan, sedangkan kebijakan dividen memoderasi pengaruh leverage dan likuiditas terhadap nilai perusahaan. Secara teoritis, penelitian ini memperkaya literatur keuangan korporasi terkait peran variabel kontinjensi dalam hubungan keputusan keuangan dan nilai perusahaan. Secara praktis, temuan ini menjadi dasar bagi manajemen dalam mengoptimalkan struktur pendanaan, likuiditas, tata kelola, dan kebijakan dividen untuk meningkatkan nilai perusahaan.   This study examines the effect of leverage and liquidity on firm value, with corporate governance and dividend policy as moderating variables. Previous studies have reported inconsistent findings regarding leverage and the contingent role of governance and dividend policy, highlighting the need for re-examination in non financial companies listed on the Indonesia Stock Exchange during 2020–2024. Using secondary data from annual financial statements and purposive sampling, the study applies panel data regression with moderating variables. The results show that leverage and liquidity have a significant positive effect on firm value. Corporate governance moderates the relationship between leverage and firm value, while dividend policy moderates the effects of leverage and liquidity on firm value. Theoretically, this study enriches corporate finance literature on contingent variables in financial decision–firm value relationships. Practically, it provides insights for managers in optimizing capital structure, liquidity management, governance, and dividend policy to enhance firm value  
Co-Authors Hamzah, Iffa Dania Izzaty, Khairina Nur Setiyono, Taufiq Andre Suci Atiningsih, Suci