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All Journal Proceeding International Conference on Digital Education and Social Science
Nur Anisah
ITEBIS PGRI Dewantara Jombang
Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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The Effect of Good Corporate Governance and Inflation on Financial Distress with Financial Performance as a Mediating Variable Arsintya Dewi Wulandari; Nur Anisah
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.126

Abstract

The purpose of this study is to examine how good corporate governance and inflation affect financial distress using financial performance as a mediating variable. This research focuses on companies that were listed between 2020 and 2024 in the Indonesia Stock Exchange's (IDX) apparel and luxury goods subsector. The methodology used in this study is quantitative. A final sample of 14 firms was chosen by purposive sampling from the 24 enterprises that made up the research population. Data testing and analysis were carried out using descriptive statistical tests, classical assumption tests, multiple linear regression analysis, partial tests (t-tests), coefficient of determination tests (Adjusted R Square), and PROCESS Macro Hayes mediation tests using SPSS 27 software. The results show that good corporate governance has a positive and significant effect on financial performance, while inflation has a negative and significant effect on financial performance. In addition, good corporate governance has a positive and significant effect on financial distress, inflation has a positive and non-significant effect on financial distress, and financial performance has a negative and significant effect on financial distress. The mediation test shows that financial performance is unable to mediate the effect of good corporate governance on financial distress, but is able to mediate the effect of inflation on financial distress.
Traditional Accounting Practices in The Financial Management of The Jaranan Rogo Jati Putro Community in Sidowarek Ngoro Village Yola Nindy Aprillia; Nur Anisah
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.164

Abstract

This study aims to describe traditional accounting practices in the financial management of the Rogo Jati Putro Horse Dance Community in Sidowarek Village and analyze its role in the accountability and sustainability of the arts community. The study uses a qualitative approach with a case study method through interviews, participatory observation, and documentation of the chairperson, members, and cultural observers. The results show that financial records are kept manually and simply based on the values of honesty, trustworthiness, and mutual trust among members. This system creates social transparency even though it does not follow modern accounting standards. In addition, spiritual and cultural values are reflected through the slametan ritual as a form of gratitude and moral responsibility to God. This traditional accounting practice not only functions as a financial recording tool but also as a social mechanism that strengthens solidarity, maintains community integrity, and preserves local cultural values.
The Influence of Good Corporate Governance Mechanisms on Financial Performance Mediated by Financial Risk Yovita Putri Aprilia; Nur Anisah
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.165

Abstract

This research examines the impact of Good Corporate Governance (GCG) mechanisms on financial performance, with financial risk acting as a mediating variable, in banking firms listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The study is motivated by the crucial role of effective corporate governance in ensuring sustainable banking performance amid dynamic global economic developments. A quantitative approach with a causal research design was employed. The sample consisted of banking companies selected using purposive sampling, based on the availability of complete financial reports and consistent disclosure of GCG practices. Secondary data were collected from published annual reports and financial statements. The data were analyzed using multiple linear regression and path analysis to assess both direct and indirect relationships among the variables. The findings demonstrate that GCG mechanisms exert a positive and significant influence on financial performance. In addition, financial risk has a negative effect on financial performance and serves as a partial mediator in the relationship between GCG and financial performance. These results suggest that the effective implementation of GCG not only enhances financial performance directly but also indirectly through improved financial risk management. This study is expected to provide valuable insights for company management, investors, and regulators in reinforcing corporate governance practices and maintaining stability within the banking industry.
Co-Authors Arsintya Dewi Wulandari Yola Nindy Aprillia Yovita Putri Aprilia