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Pitri Yandri
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Liquidity: Jurnal Riset Akuntansi dan Manajemen
Published by Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
ISSN : 18295150     EISSN : 26154846     DOI : 1032546
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Liquidity adalah jurnal yang diterbitkan oleh Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian bidang akuntansi dan manajemen perusahaan terapan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 203 Documents
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Komite Audit Dan Kepemilikan Saham Institusional Sebagai Pendorong Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Basic Material Yang Terdaftar Di Bursa Efek Indonesia (2022-2024) Gina Panjaitan; Jhon Rinendy; Lorina Siregar Sudjiman
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3422

Abstract

This study aims to examine the effect of the audit committee and institutional share ownership on Corporate Social Responsibility (CSR) disclosure in Basic Material sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study applies a quantitative approach using secondary data obtained from companies’ annual reports. The sample was determined using purposive sampling, resulting in a total sample of 30 companies. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS software version 22. The results show that partially, the audit committee does not have a significant effect on CSR disclosure. In contrast, institutional share ownership has a positive and significant effect on CSR disclosure. Simultaneously, both independent variables significantly affect CSR disclosure. The coefficient of determination indicates that both variables are able to explain 17.4% of the variation in CSR disclosure. The findings suggest that institutional investors play an important role in encouraging increased transparency in CSR disclosure in Basic Material sector companies.
Pengaruh Komite CSR Terhadap ESG Disclosure Dengan Dewan Komisaris Perempuan Sebagai Variabel Moderasi Pada Perusahaan Tambang Latifatul Ariqoh; Evi Ekawati; Ahmad Hazas Syarif
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Environmental, Social, and Governance disclosure is a critical aspect of ensuring corporate sustainability, particularly in the mining sector. One governance mechanism frequently highlighted in improving the quality of sustainability disclosure is the presence of a CSR committee and a board of commissioners composed of women. Therefore, this study aims to analyze the influence of the CSR committee on ESG disclosure with a board of commissioners composed of women as a moderating variable. This study employs a quantitative approach using secondary data obtained from annual reports and corporate sustainability reports. The analysis employs descriptive statistics and was processed using IBM SPSS 25 software.
Transformasi Digital dan Inovasi Produk sebagai Penentu Keberhasilan UMKM Industri Kreatif Pantja Sudarwanto; Rizky Pribadi
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Digital transformation and product innovation are increasingly recognized as key factors in determining the success of Micro, Small, and Medium Enterprises (MSMEs), especially in the creative industry sector based on ideas, creativity, and product differentiation. However, empirical findings related to the role of the two factors are still scattered and have not been systematically integrated. This research aims to review and synthesize scientific evidence regarding the influence of digital transformation and product innovation on the success of creative industry MSMEs. The method used is a mild Systematic Literature Review (SLR) with reference to the guidelines of Kitchenham and Charters (2007) and Tranfield et al. (2003). The literature search process was carried out on the Google Scholar and Scopus databases with the inclusion criteria of indexed journal articles, relevant to creative industry MSMEs, and published in the last ten years. Data analysis was carried out thematically to identify the main findings patterns. The results of the study show that digital transformation plays a significant role in expanding market access, increasing operational efficiency, and strengthening the competitiveness of MSMEs, while product innovation contributes to creating differentiation, added value, and business sustainability. These findings confirm that the success of creative industry MSMEs is highly determined by the synergy between the adoption of digital technology and the ability to innovate. This research provides conceptual contributions to the development of MSME literature as well as practical implications for the formulation of policies and strategies for the development of MSMEs based on the creative economy.

Page 21 of 21 | Total Record : 203

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