Muslim Muslim
Universitas Muslim Indonesia, Indonesia

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Journal : Advances in Applied Accounting Research

How Good Corporate Governance Influences Company Value through Financial Performance Muslim Muslim
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.97

Abstract

This study seeks to determine the relationship between Good Corporate Governance and Company Value, with Financial Performance as an Intervening Variable, for LQ 45 companies listed on the Indonesia Stock Exchange. This research utilizes quantitative methodology. The source of data for this study is secondary data. Using the technique of purposive sampling, a sample of 31 companies was obtained from a population of 45 companies based on predetermined criteria. Classic assumption testing, multiple linear regression analysis, and hypothesis testing are employed as the method of analysis. Good Corporate Governance has a positive and statistically significant effect on firm value, Good Corporate Governance has a positive and statistically significant effect on Financial Performance, Financial Performance has a positive and statistically significant effect on Firm Value, and Good Corporate Governance has a significant effect on firm value via financial performance.
Examining the Impact of Accounting Practices on Socioeconomic Growth and Equity Muslim Muslim
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.176

Abstract

This research investigates the impact of accounting practices on socioeconomic growth and equity through a qualitative approach, drawing insights from existing literature. The study aims to provide a comprehensive understanding of the multifaceted relationship between accounting practices and societal outcomes. A systematic review of literature from academic databases such as PubMed, Google Scholar, and Web of Science was conducted, focusing on keywords like "accounting practices," "socioeconomic growth," and "equity." Thematic analysis was employed to identify patterns, themes, and relationships within the collected data. Findings reveal that transparent financial reporting and robust accounting standards play a crucial role in fostering economic development and promoting social equity. Additionally, the integration of environmental, social, and governance (ESG) criteria into financial reporting frameworks has gained prominence in recent years, contributing to more inclusive growth and sustainable development. The study underscores the importance of accounting practices in shaping socioeconomic outcomes and highlights the need for evidence-based policy interventions and corporate practices that promote equity and sustainability.