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Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri
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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report Sriningsih Sriningsih; Indah Fajarini Sri Wahyuningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.680

Abstract

ABSTRACT This study aims to analyze the effect of comprehensive stakeholder pressure and good corporate governance (GCG) on sustainability report quality. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 period. The technique used is purposive sampling, in order to obtain a sample of 138 units of analysis. The data was collected using documentation method. The data was analyzed using descriptive statistical analysis and multiple linear regression analysis with SPSS. The results showed that industries close to consumers, environmentally sensitive industries, and media exposure had a significant positive effect on sustainability report quality. The audit by KAP Big 4 and the effectiveness of the Board of Commissioners have a significant negative effect on sustainability report quality. Meanwhile, investor-oriented industry, employee-oriented industry, creditor pressure, government pressure, and the Audit Committee have no influence on sustainability report quality. Based on the research results, government is expected to be able to clarify regulations regarding the disclosure of the sustainability report and encourage the disclosure of GRI sectoral content in the sustainability report. Further research is expected to use the scoring method to measure the quality of the sustainability report and other proxies to measure the effect of stakeholder pressure on the quality of the sustainability report. Keywords : Sustainability Report Quality; Stakeholder Pressure; Board of Commissioner; Audit Committee.
Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Keputusan Investasi Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderating Adam Bangkit Arsyada; Sukirman Sukirman; Indah Fajarini Sri Wahyuningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.785

Abstract

The purpose of this study is to determine the influence of company size, profitability, and investment decisions on the value of the company by presenting the capital structure as a moderation variable. This study used the population of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling techniques using Purposive Sampling techniques using the criteria of food and beverage sub-sector manufacturing companies listed consecutively on the Indonesia Stock Exchange from the period from 2017-2019 so that as many as 24 samples of companies with the number of analysis units as many as 72. The method used in this study is regression moderation analysis with interaction tests. Secondary data in the form of financial statements used in this study. The IBM SPSS Statistics 21 application is used as an analysis tool. Results from research show that the size of the company, and profitability have a significant effect on the value of the company. Investment decisions have no significant effect on the value of the company. The capital structure is also unable to moderate significantly the influence of the size of the company on the value of the company. But the capital structure can significantly moderate profitability and investment decisions to the value of the company. Suggestions for researchers can further increase or replace the sample of companies in other sectors. In addition, it can also add other variables that can affect the value of the company, so it is expected that research into the value of the company continues to grow.
Co-Authors - FACHRURROZIE Adam Bangkit Arsyada Adila, Arina Amal, Muhammad Ihlashul Andryan Setyadharma Anwar Zahid Asrori Asrori Dea Afita Dhini Suryandari, Dhini Fian Tri Rohmah Fian Tri Rohmah Fitrarena Widhi Rizkyana Herlina Kurniawati I N Kayati istiqomah istiqomah Jati, Kuat Waluyo Linda Agustina Lisdiana Lisdiana M Akmal Maya Syarifah Amalia Muhammad Ihlashul’amal Muhammad Khafid Nilam Putri Niswah Baroroh Oktavianawati, Leny Prabowo Yudo Jayanto Putri, Nilam Rahayu Dinassari Rahayu, Rita Retnoningrum Hidayah Rizqi, Dessy Munfa’ati Safitri, Lisdiana Shanty Oktavilia Siti Markhamah Sri Hestiningsih Widiyanti Sri Utami Sriningsih Sriningsih Suci Sularsih Sukirman - Tania Wicaksana Yuneldi Trisni Suryarini Wiwin Widiastuti Wulandari, Retno Asih