KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Ekonomi Hijau dan Bisnis Bertanggung Jawab Sosial Terhadap Risiko Kebangkrutan dan Risiko Sistematis dengan Komite Audit sebagai Intervening

Mamta Sartika (Institut Teknologi dan Bisnis Kalbis)
Nera Marinda Machdar (Institut Teknologi dan Bisnis Kalbis)



Article Info

Publish Date
01 Dec 2022

Abstract

This study discusses the influence of green economy and social responsible business on bankruptcy risk and risk of systematic with the audit committee as intervening. Study aims to examine the effect of a green economy and social responsible business on bankruptcy risk; to examine the effect of a green economy and social responsible business on risk of systematic; and to examine the influence of the audit committee indirectly on the relationship of green economy and social responsible business. The sample selection method uses purposive sampling in companies listed on the Indonesia Stock Exchange in 2013-2018. There are 97 companies that meet the criteria as a research sample. The method of analysis uses multiple linear analysis using the program Eviews 10. The test results show that the green economy has a positive effect on the risk of bankruptcy, while social responsible business has a negative effect on the risk of bankruptcy. Green economy and social responsible business negatively affect risk of systematic. The audit committee has no effect on bankruptcy risk and risk of systematic and cannot indirectly affect the green economy and social responsible business.

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Journal Info

Abbrev

kalbisiana

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...