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INDONESIA
JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Published by Universitas Pamulang
ISSN : 26148447     EISSN : 26157896     DOI : 10.32493
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental institutions as well as other interested parties. Scope: The research study published in JABI is Sustainability Reporting, Good Corporate Governance, Behavioral Accounting, Management Accounting and Corporate Sustainablity, Financial Accounting, Public Accounting Sector, Auditing, Accounting Information System and other accounting fields.
Arjuna Subject : -
Articles 3 Documents
 1 
Search results for , issue "Vol 6, No 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)" : 3 Documents clear
Corporate Governance And Company Value: An Investigation Into The Role Of ACSG Score Kevin Chanry; Sylviana Maya; Uke Marius Siahaan
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i3.y2023.p247-267

Abstract

This study investigates the complex relationships between Good Corporate Governance (GCG) scoring, specifically the ASEAN Corporate Governance Scorecard (ACGS) score and company value. The ACGS score, a standardized measure of corporate governance, is used to assess the performance of publicly traded companies in Indonesia from 2017 to 2020. The study reveals a significant negative impact of the ACGS score on firm value, suggesting that while the ACGS score provides a standardized measure of corporate governance, it may not fully capture the nuances of individual company practices. The checkbox-based nature of the ACGS score might be seen as a mere compliance requirement rather than a true reflection of the company's corporate governance performance. However, when control variables are introduced, the effect of the ACGS score on firm value weakens and becomes insignificant. This suggests that the firm value is influenced more by financial performance compared to corporate governance performance. The study concludes that while the ACGS score can provide some insights into a company's corporate governance performance, its impact on firm value can be overshadowed by other factors. Therefore, a comprehensive approach that considers various control variables is necessary to accurately assess firm value.
THE EFFECT OF GENDER, CORPORATE GOVERNANCE, AND LOANS ON FINANCIAL DISTRESS IN MANUFACTURING INDUSTRIES Deitra Tantania; Ellis Ellis; Rinaningsih Rinaningsih
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i3.y2023.p%p

Abstract

This study aims to examine the influence of female roles, governance, and loans on the possibility of financial distress in manufacturing companies in Indonesia. Financial distress is measured through the Altman Z-score. The variables of female roles are measured based on the representation of female boards in the company while the variables of governance consist of the concentration of share ownership, the independence of the Board of Commissioners, the size of the Board of Directors, and the remuneration of the board. The loan variable is based on the value of the company’s long-term and short-term interest-bearing loans. The research was conducted based on a sample of 140 companies with 560 observations from 2018 to 2021. This research method uses binary logistic regression. The results of the study show that female board and concentration of share ownership had a significant negative effect on financial distress while loans had a significant positive effect. On the other hand, the independence of the Board of Commissioners, the size of the Board of Directors, and the remuneration of the board have no significant effect on the possibility of financial distress occurring in the company.
The Effects Of Sustainability Report Disclosures Towards Financial Performance Of Companies Listed In IDX80 Wijaya Triwacananingrum; Sienish Su
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i3.y2023.p290-308

Abstract

In an endeavour to develop sustainability, companies disclose sustainability reports as a practice of corporate responsibility practices towards social and environment, which oriented towards fulfilling public expectations for the existence of a business. This study aims to examine the effect of disclosing economic performance, environmental performance, and social performance in sustainability report on the financial performance of companies listed in the IDX80 stock index. Disclosures of sustainability report is measured using the GRI Standards Index. The independent variables in this study are disclosure of economic performance, disclosure of environmental performance, and disclosure of social performance. The dependent variable in this study is return on assets. This study is a quantitative study using a sample of 47 companies listed on the IDX80 stock index as the research object. The data collection method used is the documentation method of content analysis of sustainability reports and financial reports. The data analysis method used the multiple linear regression analysis method. The results show that the disclosure of economic performance, environmental performance, and social performance partially has no effect on the company’s financial performance.

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