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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Ekonomika JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Hilirisasi IPTEKS (JHI) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AMAR (Andalas Management Review) TAMWIL: Jurnal Ekonomi Islam Jurnal Akuntansi Keuangan dan Bisnis
Asniati Bahari
Department Of Accounting, Faculty Of Economic Andalas University, Padang West Sumatra Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Engineering Health Professions Public Health Social Sciences Veterinary Other

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Journal : Jurnal Akuntansi Keuangan dan Bisnis

 1 
Pengaruh Good Corporate Governance Terhadap Profitabilitas Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi Pada Perusahaan Peserta Corporate Governance Perception Index Pada Tahun 2013-2017 Atika Rahmi Pratiwi; Asniati Bahari
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 1 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.253 KB) | DOI: 10.35143/jakb.v13i1.3425

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Govenance terhadap Profitabilitas perusahaan dengan Corporate Social Responsibility sebagai variabel moderasi pada perusahaan yang menjadi peserta Corporate Governance Perception Index pada tahun 2013-2017. Komponen Corporate Governance yang digunakan pada penelitian ini adalah Direksi, Dewan Komisaris dan Komite Audit. Sedangkan rasio Profitabilitas diproksikan dengan ROA, ROE, ROI dan EPS. Sampel penelitian ini terdiri dari 8 perusahaan dengan metode pengambilan sampel purposive sampling setelah dilakukan eliminasi berdasarkan kriteria yang ada. Data penelitian yang digunakan adalah laporan tahunan dan laporan keberlanjutan perusahaan yang dipublikasikan melalui website www.idx.co.id dan website masing-masing perusahaan. Pengujian hipotesis penelitian dilakukan dengan Structual Equation Model (SEM) dengan menggunakan Partial Least Square (PLS) sebagai teknik analisis data dengan software SmartPLS versi 3.0.M3. Hasil penelitian ini menunjukkan bahwa Good Corporate Governance berpengaruh terhadap profitabilitas perusahaan, sedangkan Corporate Social Responsibility tidak berpengaruh terhadap profitabilitas serta Corporate Social Responsibility bukan variabel moderasi pada pengaruh Good Corporate Governance terhadap Profitabilitas.
Universitas di Indonesia: Apakah Sudah Siap Untuk Menyusun Laporan Keberlanjutan? Asniati Bahari; Dwivana Asri Chasvella; Sanda Patrisia Komalasari
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i2.5342

Abstract

This study aims to analyze the higher education in Indonesia’s level of readiness in conducting sustainable reporting in accordance with the standards applied by the GRI (Global Reporting Initiative), which is GRI Standards. The assessment was done by looking at the percentage of suitability presented by universities on their websites with information that should be disclosed in accordance with the standards of the indicators issued by the GRI. The variables used to measure the level of readiness are in the form of disclosure items on each GRI indicator, namely indicators on disclosure of universal standards, economic standards, environmental standards, and social standards. The data used in this study are secondary data in the form of the whole available information for the public posted on the university's websites. The research object used in this study was the 35th best university according to the Ministry of Research, Technology, and Higher Education in 2019. The results of this study indicate that overall, universities in Indonesia are less prepared for universal standard disclosure indicators. For economic, environmental, and social standards indicators, universities are declared unprepared. In this case, clear guidelines are needed to be used by universities in Indonesia in preparing sustainability reports.
Co-Authors Alfin Adha Anshar Ali Nursal Anwar, Khairil Atika Rahmi Pratiwi Boedi Satria Devi Yulia Rahmi Dwivana Asri Chasvella Elvira Luthan Galefwor Wezdy Inramus Ihsani Mazelfi Jonhar Jonhar Khairil Anwar Khalilul Rahman Khalilul Rahman Rahmadoni, Jefril Ratna Dewi Rayna Kartika, Rayna Riza Reni Yanti Sanda Patrisia Komalasari Suci Oktavia Warnida Warnida Yd Ferdian Eka Saputra Yurniwati Yurniwati