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All Journal PROSIDING SEMINAR NASIONAL Biotika: Jurnal Ilmiah Biologi Sosiohumaniora Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Akuntansi Krida Wacana AKSES: Jurnal Ekonomi dan Bisnis Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah, dan Asing JURNAL CEMERLANG: Pengabdian pada Masyarakat JuSiTik : Jurnal Sistem dan Teknologi Informasi Komunikasi Jurnal Kesehatan Indonesia Jurnal Teknologi Hasil Pertanian JURNAL PERSPEKTIF PENDIDIKAN Agrivet : Jurnal Ilmu-Ilmu Pertanian dan Peternakan (Journal of Agricultural Sciences and Veteriner) LJLEL (Linggau Jurnal Language Education and Literature) Jurnal Akuntansi
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Journal : Jurnal Akuntansi

 1 
Multi - Industry Directorship dan Firm Value Pada Perusahaan Dalam Indeks Sri Kehati Salis Musta Ani; Tri Astuti
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.vi.2847

Abstract

The purpose of this study is to examine the existence of the SRI Kehati index in Indonesia Stock Exchange through testing governance variables (multi-industry commissioners and directorships, independence of commissioners) in companies of the SRI Kehati index as a driver of firm value. The reseach is a quantitative research by pannel data with random effect models. The results showed that the presence of directors handle multiple industries was able to encourage an increase in form value. Likewise, independent commisioners are able to increase firm value. The results of this study contribute to an overview of the level of readliness of companies in implementing the Sustainability Disclosure Standardand and indicate factors that can encourage an increase in firm value by paying more attention to social and environmental issues so that it can benefit public companies in general in the context of developing sustainability in Indonesia. Keywords: Busy Director, Multy-Industry Directorship, Rating SRI Kehati, Sustainability
Co-Authors - Khanifah Abdul Latif Muhajir Adi, Defiyanto Djami Alfian Asri Alumni STIKES Husada Borneo Amin Samiasih Ayu Yuliantri Cynthia Ayu Manggarani Devi Liana Dwi Puji Lestari Esti Widowati Hendrian Hendrian Ida Nur Laela Laudiana Anggraeni M. Syahrun Effendi Mahpolah Mahpolah Maya Astriyani Miftahul S. Pardede Mita Rosaliza Muhammad Noor Ariefin Nella Angelina Simanjuntak Nina Rahmadiliyani Nur Nisai Muslihah Nur Nisai Muslihah Nurrachmania, Meylida Rizki Adiputra Taopan Rusmana Dewi Salis Musta Ani Shine Pintor Siolemba Patiro Sri Rejeki STIKES Husada Borneo Umiati Umiati Windi Atmaka