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All Journal Jurnal Bisnis dan Akuntansi ANALISIS
Tiffany Tiffany
Universitas Katolik Indonesia Atma Jaya
Economics, Econometrics & Finance

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PERAN TATA KELOLA PERUSAHAAN PADA PENGARUH PENGUNGKAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN KESEHATAN Weli Weli; Yostian Hadinata; Tiffany Tiffany; Victoria Bella; Natasha Vania Devi
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1412

Abstract

The purpose of this study was to analyze the effect of the internal control system disclosure on the performance of companies with corporate governance as measured by the proportion of independent commissioners as a moderating variable. Data analysis using descriptive analysis method and hypothesis testing with path analysis using PROCESS and SPSS. The research population is the annual report of health sector companies that have been listed on the Indonesia Stock Exchange from 2018-2021. The sample used was 62 company reports which were collected by purposive sampling method. The results of the data analysis found that the internal control disclosure variable had a significant effect on company performance and the corporate governance variable moderated the relationship between internal control disclosures and company performance.
PENGARUH SUSTAINABILITY REPORTING TERHADAP HARGA SAHAM DAN NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 TAHUN 2017 – 2021 DENGAN INTERNAL CONTROL DISCLOSURE SEBAGAI MODERASI Tiffany Tiffany; Julianti Sjarief
ANALISIS Vol. 13 No. 2 (2023): ANALISIS VOL. 13 NO. 2 TAHUN 2023
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v13i2.2595

Abstract

This study aims to analyze the effect of sustainability reporting on stock prices and firm value with internal control disclosure as moderation. This study uses secondary data from annual reports and sustainability reporting. The population is a company included in LQ45 from 2017 to 2021. The sample selection used the purposive sampling method in which 22 companies were obtained with a period of 4 years so that 88 data were obtained but there were 15 outlier data so that the observation data only amounted to 73 observation data. Methods of data analysis using path analysis with Process. The program used to process data is SPSS version 25. The results of the study show that sustainability reporting has a positive effect on stock prices and firm value. Internal control disclosure moderates the relationship of sustainability reporting to stock prices and company value. The implication of the research results is that companies need to do  and report sustainability reporting and internal control disclosure properly.
Co-Authors Natasha Vania Devi Sjarief, Julianti Victoria Bella Weli Weli Yostian Hadinata