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Pengaruh Karakteristik Dewan Direksi dan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Keuangan yang di Moderasi Ukuran Bank pada Perbankan Indonesia Rakha Achmad Fadhillah; Farah Margaretha; Kristian Chandra
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i1.9725

Abstract

Penelitian ini bertujuan menganalisis karakteristik dewan direksi dan tanggung jawab sosial perusahaan terhadap kinerja keuangan dengan moderasi ukuran bank pada perbankan Indonesia. Variabel tata kelola yang dianalisis mencakup ukuran dewan, dewan independen, keberagaman gender, dan tanggung jawab sosial, serta variabel kinerja keuangan yaitu tingkat pengembalian aset (ROA), yang diukur dengan total pendapatan bersih dibagi total aset dan dan tingkat pengembalian ekuitas (ROE) total pendapatan bersih dibagi total ekuitas. Data sekunder diperoleh dari laporan keuangan dan tahunan perusahaan perbankan yang terdaftar di OJK periode 2019–2024. Sampel diperoleh dengan metode purposive sampling sebanyak 35 perusahaan, dengan total 150 observasi. Hasil penelitian menunjukkan bahwa tanggung jawab sosial, keberagaman gender memiliki pengaruh negatif signifikan terhadap ROA dan ROE. Sebaliknya, ukuran dewan, dewan independen dan tingkat pendidikan tidak berpengaruh terhadap kinerja keuangan. Untuk variabel tanggung jawab sosial dan keberagaman gender yang dimoderasi oleh ukuran bank berpengaruh terhadap ROA dan ROE. Penelitian ini menyarankan manajemen bank untuk meningkatkan alokasi anggaran pada aktivitas tanggung jawab sosial guna meningkatkan profitabilitas, mengarahkan program CSR pada aktivitas yang mendukung keberlanjutan bisnis, mengembangkan budaya kerja yang inklusif dan kolaboratif. Sebaliknya, saat ekonomi melemah, strategi konservatif seperti pengetatan kredit dan efisiensi biaya lebih relevan menjaga profitabilitas. Temuan ini juga memberikan gambaran kepada investor mengenai strategi bank dalam merespons perubahan kondisi ekonomi.
Exploring Entrepreneurial Sustainability: Trends, Drivers, and Future Directions Yuni Ekawarti; Kristian Chandra; Lisa Hermawati; Iing Lukman; Azli Fahrizal
Sinergi International Journal of Economics Vol. 4 No. 3 (2026): August 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v4i3.1074

Abstract

Introduction: Entrepreneurial sustainability has emerged as an important research domain that integrates entrepreneurship with environmental, social, and economic sustainability objectives. Despite the growing number of publications, previous bibliometric studies remain fragmented, limited in temporal coverage, and provide insufficient understanding of the intellectual structure, thematic evolution, and future research directions of entrepreneurial sustainability. Methods: This study employed a Systematic Literature Review (SLR) combined with bibliometric analysis following the PRISMA framework. Data were collected from the Scopus database, yielding 1,932 publications, which were systematically screened to obtain 876 eligible articles. Bibliometric mapping was conducted using VOSviewer through keyword co-occurrence, overlay visualization, and density visualization to identify research themes, intellectual structures, and emerging trends. Results: The bibliometric analysis identified 8 major thematic clusters representing the intellectual structure of entrepreneurial sustainability research. Sustainability, circular economy, digital transformation, and supply chain management emerged as the dominant research themes. Overlay visualization revealed a significant shift from conceptual sustainability toward digital transformation, sustainable, and business performance in recent years, particularly in developing countries. Density visualization further indicated that sustainable finance, eco-tourism, international entrepreneurship, and creative industries remain underexplored research areas, presenting opportunities for future investigation. Conclusion: Entrepreneurial sustainability has evolved into an increasingly interdisciplinary research field driven by digitalization and sustainability transitions. This study contributes by providing a comprehensive bibliometric overview of research evolution over three decades and identifying emerging themes and research gaps. The findings offer valuable guidance for researchers, policymakers, and practitioners in developing evidence based strategies and future research agendas to promote sustainable entrepreneurship.