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Fitri Nuraini
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INDONESIA
Sustainable : Jurnal Akuntansi
Published by Universitas Muhammadiyah Surabaya
ISSN : 28083482     EISSN : 28077318     DOI : http://dx.doi.org/10.30651/stb.v1i1.9685
Core Subject : Economy,
Economics, Econometrics & Finance
Tujuan dari jurnal SUSTAINABLE adalah untuk menyebarluaskan hasil penelitian terapan di bidang akuntansi, keuangan, dan perbankan. SUSTAINABLE difokuskan untuk menjadi jurnal yang menerbitkan artikel ilmiah hasil penelitian terapan baik oleh akademisi, praktisi, dan asosiasi profesi. SUSTAINABLE mengundang naskah pada sub area sebagai berikut: Akuntansi Keuangan Akuntansi Manajemen Akuntansi Sektor Publik Akuntansi Perpajakan Akuntansi Syariah Audit Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 142 Documents
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Faktor-Faktor yang Mempengaruhi Transparansi Pemerintahan Kota: Indonesia Bagian Tengah Dan Timur Khoirunnisa Dwi Nuur Afifah; Jumaiyah Jumaiyah
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

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

Abstract

This study examines the determinants of city government transparency in Central and Eastern Indonesia over the period 2019–2023, focusing on four variables: government size, quality of financial reporting, administrative responsiveness, and political environment. Using ordinal logistic regression on secondary data from 21 city governments (105 observations), the findings reveal that government size has a positive and significant effect on city government transparency (β = 0.725, p = 0.002), indicating that larger governments with greater institutional capacity are more likely to achieve higher levels of transparency. In contrast, financial reporting quality (p = 0.713), administrative responsiveness (p = 0.404), and political environment (p = 0.757) do not exert statistically significant effects on transparency. These results imply that city government transparency in Central and Eastern Indonesia is driven more by structural and institutional capacity than by administrative performance or political conditions. The originality of this study lies in its focus on the underexplored context of Central and Eastern Indonesian cities using ordinal logistic regression to capture hierarchical variation in transparency levels, demonstrating that institutional capacity—not administrative compliance or political dynamics—is the primary determinant of public information disclosure in resource-constrained regions. Policymakers should prioritize strengthening institutional capacity, human resource development, and digital infrastructure to enhance transparency at the local government level.
Interaksi Struktur Modal, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Nilai Perusahaan: Peran Moderasi Kepemilikan Institusional Juanda Surya; Fitriani Prastiawati; Abdul Malik Fajri; Rizki Putri Nurita Fonna; Chairanisa Natasha Miraza
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.31211

Abstract

This study investigates the effect of capital structure, firm size, and managerial ownership on firm value, with   institutional ownership as a moderating variable. Using a quantitative approach, the study analyzed secondary data from companies listed on the Indonesia Stock Exchange (IDX) during 2018–2023. A total of 638 firm-year observations were selected through purposive sampling and analyzed using the SEM-PLS method. The findings show that capital structure does not significantly affect firm value, indicating that debt levels are not the main consideration for investors. Meanwhile, firm size and managerial ownership have a significant negative effect on firm value, suggesting that larger companies and higher managerial ownership may indicate inefficiency or managerial entrenchment. In addition, institutional ownership does not moderate the relationship between capital structure and managerial ownership on firm value. The study concludes that internal company factors play a more dominant role in determining firm value than external monitoring mechanisms

Page 15 of 15 | Total Record : 142

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