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The purpose of the current study was to investigate the effect of litigation risk and good corporate governance on fees audit and also to see the effect of the level of financial reporting disclosed as a moderating variable of the manufacturing companies listed on the Indonesian Stock Exchange by using index litigation for litigation risk variable, for GCG variable by using index GCG, and audit fee by using natural logarithm, and also the level of financial reporting disclosure by using the Index Wallace. The research object as a sample is 165 manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The research method uses a panel data regression model to test the research hypothesis. The empirical findings of the study prove that litigation risk positively affects audit fees, while good corporate governance has no effect. The level of financial reporting disclosure which acts as a moderating variable is not able to explain audit fees through litigation risk and good corporate governance. The results of the study imply that the management of litigation risk is important for the company to pay attention to prevent large audit fees. [ABSTRACT FROM AUTHOR]

This study aims to determine the Effect of Audit Committee, Leverage, and Good Corporate Governance on Company Value with Profit Management as a Moderation Variable. The data used in this study is secondary data obtained from the website of a food & beverage subsector manufacturing company listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method in this study is purposive sampling using several criteria that are in accordance with the needs of this study. The samples contained in this study are with samples of 29 food & beverage subsector manufacturing companies that have met the sample criteria so that the total observations in this study are 145 samples. Testing on hypotheses was carried out using multiple linear regression analysis techniques and using the EVIEWS statistical test tool version 12. The results of the data analysis that has been carried out in this study show that simultaneously the audit committee, leverage, and good corporate governance have a simultaneous effect on the company's value. Tests conducted partially show that the audit committee partially has a positive effect on the company's value. Leverage partially has a positive effect on the value of the company. Good Corporate Governance partially does not have a significant effect on the Company's Value. Meanwhile, the results of the moderating regression analysis (MRA) test in this study show that profit management cannot weaken the relationship between the audit committee and the company's value. Profit management cannot weaken the relationship between leverage and company value. Profit management can strengthen the relationship between good corporate governance and company value. [ABSTRACT FROM AUTHOR]

This study aims to examine the effect of an Independent Board of Commissioners, Managerial Ownership, Audit Committee, Leverage, and Environmental Performance on Firm Value as measured by Tobin's Q, with Firm Size as the control variable. This study focuses on the plantation subsector listed on the Indonesia Stock Exchange (IDX) between 2014 and 2022. Secondary data was collected from the IDX and company websites using a purposive sampling method, which resulted in 16 companies as samples. Data analysis was conducted using panel data regression with the Eviews 12 analysis tool. The results showed that managerial ownership has a significant positive effect on firm value, while the Independent Board of Commissioners and Audit Committee have no significant impact. The new findings indicate that environmental performance and leverage have an adverse impact on firm value. In addition, the independent variables simultaneously affect firm value. This study provides an important contribution for company management and stakeholders in understanding the factors that influence firm value in the plantation subsector. [ABSTRACT FROM AUTHOR]

The banking industry plays a crucial role in driving the Indonesian economy. Therefore, any financial upheaval within this sector would have a significant influence on the overall economy. Hence, this study examines the capital composition of banking institutions in Indonesia to assess the financial soundness of the banks. A bank’s susceptibility to default will adversely affect client confidence in the bank. This study investigates the influence of governance attributes, such as board size, board meeting frequency, risk committee presence, institutional ownership, and independent committee existence, on the capital structure of Indonesian banks. 31 samples were intentionally chosen using purposeful sampling. Data estimation was performed using a two-step Arellano-Bond Generalized Method of Moments (GMM) estimator. The findings suggest that the bank risk committee, institutional ownership, and independent committee exert a notable and favorable influence on the capital structure of banks in Indonesia. Nevertheless, the size of the board and the frequency of board meetings do not exert a substantial impact. The size of the board and the use of leverage have no substantial impact. Developing efficient corporate governance procedures is essential for ensuring the bank’s financial stability. This involves maximizing the effectiveness of the risk committee, institutional ownership, and independent committee. AcknowledgmentThis paper is funded by PPM-PTM Grants of the Ministry of Education, Culture, Research and Technology of 2023 (03/SP2H/RT-MONO/LL4/2023).

Research aims: This study aims to visualize the topics of Good Corporate Governance and Islamic Social Reporting from previous studies to provide opportunities for further, more diverse research. Design/Methodology/Approach: This study employed a bibliometric approach study in the field of Good Corporate Governance and Islamic Social Reporting published in journals indexed by Scopus, SINTA, Emerald Insight, DOAJ, Research Gate, Science Direct, Garuda, and Google Scholar. Research findings: Research in the field of Good Corporate Governance and Islamic Social Reporting was carried out in 2010-2022, and authors from Indonesia wrote 398 articles. These findings identify publication metadata converted into visualizations in the fields of science, not only economics but also arts, humanities, and psychology, which have not been widely researched. Hence, they could be interesting topics for future research. Theoretical contribution/Originality: This paper is one of the articles that provides a better understanding of Good Corporate Governance and Islamic Social Reporting as a research topic. It examines its evolution in an academic context through bibliometric analysis. Practitioner/Policy implication: These findings are beneficial for academic researchers and industry practitioners as they aid their understanding of the development of Good Corporate Governance research and Islamic Social Reporting, identify the underlying context, and assist in the development of a coherent concept. Research limitation/Implication: This research is also expected to expand the sub-themes related to the implementation and development of Islamic Social Reporting and Good Corporate Governance, where the number of themes has not been widely studied from 2010 to 2023.

This research was conducted to analyze the influence of good corporate governance on company performance and value. The data used in the study are banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study uses a purposive sampling method with a total sample of 18 companies. The analysis test uses SPSS 25 by conducting a classical assumption test, multiple linear regression test, hypothesis test, and determination coefficient test. The results of the study show that good corporate governance influences company performance and good corporate governance affects company value. [ABSTRACT FROM AUTHOR]

This study aims to examine the effect of Good Corporate Governance, Green Accounting and Gender Diversity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022, both partially and simultaneously. This study uses a quantitative approach with purposive sampling, obtaining 50 observation data from 10 companies. The types and sources of data used in this study are secondary data in the form of financial statements or annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Multiple linear regression analysis was conducted in this study with the help of SPSS 23 software. According to the research findings, Good Corporate Governance and Green Accounting have a significant positive effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. However, from 2018 to 2022, Gender Diversity has no effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study has limitations, namely the difficulty of accessing data on each company's website because there are several companies with incomplete data. [ABSTRACT FROM AUTHOR]

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This research aims to analize the appointment of an ex-convict of corruption to be a Commissioner of BUMN and the subsidiary company of BUMN from a legal perspective and its implication for Good Corporate Governance Practices. The result showed that the appointment of an ex-convict of corruption to be a Commissioner of BUMN and the subsidiary company of BUMN is considered as a violation of law because it doesn’t fulfill the Integrity aspect. The violation of integrity showed that Good Corporate Governance is not fully materialized in a corporate practice, especially BUMN and the subsidiary company of BUMN. [ABSTRACT FROM AUTHOR]

This study aims to test and empirically prove the effect of Enteprise Risk Management, Intellectual Capital, and Dividend Policy on Firm Value with Good Corporate Governance as a moderating. The source of this study data uses secondary data from companies available at S&P Capital IQ with a total of 141 observations that have met the criteria used using purposive sampling techniques. This study employed quantitative research by using multiple regression analysis with a moderating effect (Moderated Regression Analysis) with the STATA program. The results of the study showed that Enterprise Risk Management had negative influence on firm value, Company policy, namely dividend policy, had positive effect on firm value, and Inttelectual Capital also Good Corporate Governance had no effect on firm value. The study also showed that Good Corporate Governance as a moderating variable strengthens the relationship between company policy, namely dividend policy, on firm value but Good Corporate Governance can’t moderate the relationship between both Enterprise Risk Management and Intellectual Capital on firm value. [ABSTRACT FROM AUTHOR]

The evaluation of organizational structures and corporate governance practices within companies reveals opportunities for refinement and improvement. While most companies have comprehensive organizational structures, there is a need for optimization to enhance efficiency and effectiveness. Despite widespread adoption of GCG principles, implementation could be improved, emphasizing the importance of fortifying oversight mechanisms and transparency. Strengthening internal control systems is crucial for bolstering efficiency, effectiveness, and accountability in risk management and goal achievement. Additionally, companies honored with awards in ASRRAT 2023 have opportunities to enhance sustainability performance by identifying areas for improvement and strategizing for long-term sustainability goals. Collaborative efforts among companies to share knowledge and best practices in sustainability and corporate social responsibility can accelerate progress in these areas. [ABSTRACT FROM AUTHOR]

This paper analyzes the soundness of government-owned Islamic banks before and after a merger. The research variables consist of Risk Profile as measured by Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR), Good Corporate Governance as measured by Net Open Position (NOP), Earnings as measured by Return on Assets (ROA), Return on Equity (ROE)) and Operational Efficiency Ratio (OER), and Capital as measured by the Capital Adequacy Ratio (CAR). Three government-owned Islamic banks before merger, namely Bank Rakyat Indonesia (BRI) Sharia, Bank Negara Indonesia (BNI) Sharia, Bank Sharia Mandiri (BSM) and one bank after merger namely Bank Sharia Indonesia (BSI) were selected as research objects. The study uses secondary data for the first quarter of 2019 to the third quarter of 2022. The hypothesis was tested with the Paired Sample T-Test and the Wilcoxon Signed Rank Test. The results show that the ratios of NPF, NOP, ROA, ROE, and OER have significant differences before and after the merger. Meanwhile, the ratios of FDR and CAR have no significant difference before and after the merger. This condition indicates that the ability of Islamic banks to manage FDR and CAR is quite good and remain in the soundness category before and after the merger. This study concludes that some of the soundness ratios of government-owned sharia banks are better after the merger. However, there are two ratios that are not significantly different either before or after the merger. The implication of this research is that the ability of the manager of a government-owned Islamic bank in managing the soundness of a bank greatly determines the sustainability of an Islamic bank. For further research, it is suggested to add the timeframe of the research. [ABSTRACT FROM AUTHOR]

Background: The financial sector, especially the Indonesian capital market, shows a positive trend with an increase in the number of IPO companies each year. The contribution of national GDP and the number of SME companies in Indonesia are high, so development efforts to facilitate the provision of capital through the capital market are carried out by the government. Basically, IPO funding obtained by the company will provide an opportunity for the issuer in the hope of improving financial performance so that the company's valuation among investors increases and also improves corporate governance. Purpose: This study aims to analyze the influence of Initial Public Offerings on Financial Performance, Good Corporate Governance and Valuation in SME’s Issuer on Indonesia Stock Exchange. Design/methodology/approach: The research was conducted using the Mann-Whitney test and OLS multiple regression analysis. Findings/Result: The results showed that financial performance has a significant difference after IPO particularly on activity ratio and leverage ratio. It is known that the variables company such as size, outstanding shares, profitability ratio and dummy covid have an effect on company valuation. While leverage, income and activity ratio have no effect on company value. In addition, leverage, company size, outstanding shares and dummy covid have significant effect on good corporate governance. Conclusion: Issues from SME can be considered potential options for investors in the capital market. Besides that, it encourages other SME to obtain funding from the capital market. Originality/value (State of the art): This study examines opportunities for SME companies that can increase their business scale through the capital market by meeting the requirements of financial performance prospects and the implementation of good corporate governance so that they can increase the company's value. [ABSTRACT FROM AUTHOR]

Objective: To examine the influence directly and through moderation by the independent board of commissioners between institutional and managerial ownership on company performance. Originality: Adding an independent board of commissioners as a moderator based on agency theory, which, from previous studies, is an independent variable. Method: The research uses a quantitative empirical approach, with a population of 70 companies listed in JII70 for 2021-2023; based on purposive sampling, 129 data were studied. The analysis technique uses moderated regression analysis. Results: Institutional and managerial ownership directly impact company performance to achieve ROA, which aligns with agency theory. The new finding from this test is that an independent board of commissioners strengthens this influence. Future Research Agenda: Adding a conceptual framework with an independent board of commissioners as moderation and criteria for sample companies that have an independent board of commissioners in balance with the total board in the company.

This research aims to analyze the influence of good corporate governance (GCG) on the financial performance of Islamic banks in Indonesia. This study uses a quantitative approach. The population in this research is 16 Islamic banks registered with the Financial Services Authority (FSA) for the 2021-2022 period. The sample used was 10 Islamic banks that issued quarterly report data. Sample selection was carried out using the purposive sampling method. The data collection technique uses secondary data in Islamic bank documentation and is processed using the SPSS 25 application with multiple linear regression tests. The results of this research are that the board of commissioners has a negative effect on the financial performance of Islamic banks, and the board of directors has a positive effect on the financial performance of Islamic banks. In contrast, the Sharia supervisory board does not affect the financial performance of Islamic banks. Theoretical research can complement existing theories and be a reference for future research. This research can be a reference for Islamic banking in analyzing corporate governance standards to provide investors with more knowledge and understanding about the financial performance of Islamic banking and enable investors to make the right decisions.

This research aims to examine the influence of Environmental, Social, and Governance Disclosure, Capital Structure, and Managerial Ownership on Financial Performance, with Good Corporate Governance as a moderating variable. The research focuses on Indonesian and American mining companies listed on the Indonesian Stock Exchange and the New York Stock Exchange. The number of samples in this research was 250 mining companies in Indonesia and 75 mining companies in America. The research employs purposive sampling method to select the sample. The results show that Environmental, Social, and Governance Disclosure negatively affects financial performance in both Indonesia and America, indicating that higher levels of Environmental, Social, and Governance Disclosure are associated with lower financial performance. Capital structure, as measured in Debt to Asset Ratio, has a negative influence on Financial Performance both in Indonesia and America, implying that greater reliance on debt is linked to poorer financial performance. Managerial Ownership exhibits a positive influence on financial performance in both Indonesia and America, suggesting that higher levels of managerial ownership are associated with better financial performance. In Indonesia, Good Corporate Governance as a moderation strengthens the influence of Environmental, Social, and Governance Disclosure on financial performance. However, in America, Good Corporate Governance does not have a similar strengthening influence. Good Corporate Governance as a moderation also strengthens the influence of Capital Structure on financial performance in Indonesia, but not in America. Good Corporate Governance as a moderation does not enhance the influence of Managerial Ownership on financial performance in both Indonesia and America.

Purpose: This study examines and analyzes the influence of each variable, Good Corporate Governance, Institutional Ownership, and Financial Distress. Good Corporate Governance is moderated by Firm Size and Institutional Ownership is moderated by Firm Size on Financial Distress in manufacturing companies listed on the Indonesia Stock Exchange. Design/Methodology: The method used in this research is quantitative, based on previous studies, related to supporting theories put forward by experts, and using SPSS 17 as a statistical data processing tool. The research sample is 68 manufacturing companies using a purposive sampling technique. The data analysis technique uses Moderated Regression Analysis (MRA). Research Findings: Based on data processing using Moderated Regression Analysis (MRA), it is evident that Good Corporate Governance (GCG) has a positive and significant effect, while Institutional Ownership (Inst Own) has a negative and significant effect. Good Corporate Governance (GCG) after being moderated by Firm Size (FM) affects Financial Distress so that the relationship is stronger than before being moderated. Institutional Ownership (Inst Own) after being moderated by Firm Size (FM) strengthens the relationship compared to before being moderated. Tujuan Penelitian: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh masing-masing variabel yaitu Good Corporate Governance, Institusional Ownership dan Finacial Distress. Good Corporate Governance dimoderasi oleh Firm Size dan Institusional Ownership dimoderasi oleh Firm Size pada Financial Distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dalam perkembangannya, industri manufaktur di Indonesia terus menunjukkan peningkatan di penghujung tahun 2020 dibandingkan awal pandemi. Hal ini terceriman dari PMI Manufaktur pada November 2020 yang mencapai 50,6 dibandingkan pada bulan oktober 47,8, dengan melihat angka yang cenderung meningkat relatif baik merupakan hal positif, namun masih dianggap terlalu dini, industri manufaktur dikatakan memiliki daya tahan yang cukup jika dapat terus berada diatas ambang batas PMI Manufaktur sebesar 50 dalam menghadapi tantangan global saat ini. Hal ini secara tidak langsung juga akan menurunkan jumlah produksi perusahaan yang secara otomatis perusahaan kesulitan untuk mendapatkan keuntungan dari produksi dan berujung kebangkrutan atau Financial Distress. Desain/Metode Penelitian: Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan berdasar pada penelitian-penelitian terdahulu dan dikaitkan dengan pendukung teori yang dikemukakan oleh para ahli serta menggunakan SPSS 17 sebagai alat penglolahan data statistik. Sampel penelitian sejumlah 68 perusahaan manufaktur dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan Moderated Regresion Analysis (MRA). Temuan Penelitian: Berdasarkan pengolahan data menggunakan Moderated Regresion Analysis (MRA) terukti bahwa Good Corporate Governance (GCG) berpengaruh positif dan signifikan, sedangkan Institusional Ownership (Inst Own) berpengaruh negatif dan signifikan. Good Corporate Governance (GCG) setelah dimoderasi oleh Firm Size (FM) berpengaruh terhadap Financial Distress sehingga hubungan tersebut lebih kuat dibandingkan sebelum dimoderasi. Institusional Ownership (Inst Own) setelah dimoderasi oleh Firm Size (FM) memperkuat hubungan dibandingkan sebelum dimoderasi.

The Covid-19 pandemic has had an adverse impact on the performance of companies around the world. Therefore, many companies must try to maintain their performance conditions so that they can survive during the COVID-19 pandemic and the new normal era by maximizing the performance of good corporate governance and corporate social responsibility. This study aims to find empirical evidence regarding the leading indicators of corporate governance that affect company performance and value during the COVID-19 pandemic in the new normal era. The population of this study includes all public companies listed on the Indonesia Stock Exchange and listed on the Taiwan Stock Exchange. The total amount of data used in this study is 162 observations. Data analysis carried out in this study is a multiple regression method. The results of the research that has been done show empirical evidence that the variables of management ownership, institutional ownership, board of commissioners ratio, and audit committee size have no effect on performance and firm value. While the variable size of the board of directors and the implementation of corporate social responsibility was found to have an effect on the performance and value of the company.

This study investigates the impact of sustainability reporting (SR) and good corporate governance (GCG) on firm value in the Indonesian manufacturing sector, with a focus on financial performance (ROA) as a mediating variable. Theoretical frameworks underpin the rationale for considering financial performance as a pathway that captures the economic outcomes of SR and GCG practices. The study utilizes quantitative methods and secondary data sourced from reports of companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Contrary to expectations, SR does not directly impact firm value, nor does financial performance mediate this relationship. However, financial performance significantly mediates the relationship between GCG and firm value, indicating that effective governance enhances firm valuation through improved financial health. Methodologically, variance inflation factor (VIF) analysis and partial least squares structural equation modeling (PLS-SEM) address potential concerns about multi-collinearity and redundancy, ensuring a clear differentiation between the operational impacts of SR and GCG and their financial implications. The study underscores the importance of integrating robust governance frameworks to enhance firm valuation. By clarifying the mediating role of financial performance, this research contributes to the discourse on corporate sustainability and governance in emerging markets, emphasizing strategic considerations for enhancing firm value.

AbstractThis study explores whether risk mediates the relationship between good corporate governance (GCG), Sharia capital structure, and Sharia financing structure on the financial performance of Islamic banks in Indonesia. The research utilized purposive sampling, selecting a sample of nine banks from 2014 to 2021. The data analysis technique employed a licensed Smart Partial Least Squares (PLS) program. The initial findings reveal that GCG significantly reduces risk but does not directly impact financial performance. Second, the composition of Sharia capital structures has a limited influence on risk but significantly hinders financial performance. Third, the Sharia financing structure significantly and negatively impacts risk and financial performance. Fourth, risk has a significant negative effect on financial performance. Fifth, Islamic bank risk mediates the relationship between Sharia financing structure and financial performance. It also mediates the relationship between GCG and financial performance but does not mediate the relationship between Sharia capital structure and financial performance. These results suggest that to enhance financial performance and minimize risks, the management of Islamic banks should prioritize improving financing practices and implementing GCG measures. The findings of this study can be applied by Islamic banks worldwide. The study identifies nine types of Islamic bank risks that can be employed to assess the risk profile of Islamic banks and even to create a comprehensive risk profile. This multidimensional framework illuminates the intricate interplay between these variables within Islamic banks, offering valuable insights for researchers and practitioners in this field.

The purpose of this study is to examine the effect between financial performance and sustainability disclosure on corporate value as well as the moderating role of good corporate governance of each relationship. This research is an empirical assessment based on financial statement data of companies in the Infrastructure sector from 2018 to 2022 with the criteria of never experiencing losses, availability of financial statements and being listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The results of hypothesis testing show that financial performance and sustainability disclosure each affect company value, meanwhile the moderating role of good corporate governance on the relationship between financial performance and company value has no effect on company value but the moderating role of good corporate governance can strengthen the relationship between sustainability disclosure and company value. [ABSTRACT FROM AUTHOR]

The high value of the company can describe the welfare of the company owner. the phenomenon that occurs in manufacturing companies fluctuates. In an interval of seven years, the value of companies in the manufacturing sector fluctuates every year through price to book value. The basic and chemical industry index is one of the sectoral indices that has decreased by 21.24% year-to-date. Every company has a strategy to be able to increase its company value through increasing environmental performance, intellectual capital, and corporate governance mechanisms. This research is quantitative research with a literature study approach and uses a hypothesis-deductive method. Statistical analysis techniques on the data (collected using the documentation method), supported by the use of Windowsbased data analysis software program, Statistical Product and Services Solutions (SPSS) Version 26.0. Observational data-pooled data-was obtained from secondary data sources through online access. In this study, the objects analyzed & predicted are the effects of environmental performance, intellectual capital, and corporate governance mechanisms. The companies used as the object of this research are companies in the basic and chemical industry sector for the period 2017-2023 listed on the IDX using the source of financial reports belonging to companies that are sampled in this study. The data analysis method used consists of descriptive statistical methods, classical assumption tests, coefficient of determination tests, F statistical tests (F tests), and t statistical tests (t tests). The results showed that intellectual capital variables had a negative and significant effect on firm value, corporate governance variables had a positive and insignificant effect on firm value and environmental performance disclosure variables had a negative and significant effect on firm value. [ABSTRACT FROM AUTHOR]

Purposes - This study aims to investigate the problem solved and resolved by accountants in the country of Indonesia with various educational backgrounds, the scope of business, and experience in their job to examine fraud intention, with the whistleblowing system as a trigger and other variables like good corporate governance, Morality, the role of the accountant as additional variable moderate provides insights on the moderating effect to fraud intention. Design/methodology/Approach - Data was gathered using a questionnaire survey involving 291 respondents with accountant backgrounds. This study used quantitative research with smart pls 3.3 .3 and also the grand theory of agency theory and fraud triangle theory as a guide to conclude this study. Findings - The results show that there is a positive relationship between morality, Whistleblowing system, and Good Corporate Governance, to fraud intention. The moderate variables provide partial support that the role of accountants has a positive significant impact with good corporate governance to the fraud intention. Research limitation/implications - The role of accountants in moderating whistleblowing against fraud in the future should be added with other dimensions such as professional skepticism, competence, and perceived behavior. Practical implications - this study contributes to the development of ideas to reduce fraud intention through critical studies of any variables including whistleblowing, Good Corporate Governance, Morality, also the role of accountants. Social Implications - this study argues that consistently by the major of morality personal is a must behave in a social environment, especially in the organization of a company or other society. Originality/Value - this study uses the role of the accountant as a proxy to contribute to the analytical fraud diamond theory. There is limited implication between whistleblowing the fraud intention because whistleblowing depends on practically system good corporate governance. [ABSTRACT FROM AUTHOR]

The goal of the research is to find out how environmental performance is affected in industrial businesses listed on the IDX between 2017 and 2020 by sustainable accounting and good corporate governance. A manufacturing company with managerial ownership shares for the yearly report and continual involvement in the PROPER program makes up the study's population. Using the SPSS 22 analytic tool, the multiple line regression technique was used to 66 yearly reports as a sample and data processing procedures. The results of this research indicate that, while green accounting is voluntary and has not been fully implemented in the nation of Indonesia, it does have an impact on the nation's environmental performance. Second, environmental performance is affected by the implementation of sound corporate governance. [ABSTRACT FROM AUTHOR]

Applying the principles of good corporate governance in general is very important in all companies, especially in the banking world. Good corporate governance principles make all stakeholders feel fairness, transparency, independence, accountability, and accountability. This study aims to analyse the effect of applying good corporate governance principles on job satisfaction and employee performance, as well as the effect of job satisfaction on employee performance. Public trust in state-owned banks is higher than in private banks. The researcher chose BNI as the research object because BNI is the only state-owned bank that operates full branches globally and is very good at implementing good corporate governance, as evidenced by obtaining a very trusted predicate based on the Corporate Governance Perception Index (CGPI) score. Specifically, the object of research is permanent employees of BNI Regional Office 15 located in East Jatinegara, Jakarta. This study used a survey by distributing questionnaires to 125 respondents. The research method uses SEM PLS. The results showed that applying good corporate governance principles positively affected job satisfaction and employee performance, but job satisfaction did not influence employee performance. The contribution of this research is expected to provide managerial implications for redesigning positions, promotions, salaries, or rewards for permanent employees to provide job satisfaction to employees. [ABSTRACT FROM AUTHOR]

Good Corporate Governance is a system that regulates the relationship between the role of the board of commissioners, the role of the board of directors, shareholders, and other stakeholders. Every company is expected to implement Good Corporate Governance, but some companies experience problems related to company performance and even experience losses, especially during the COVID- 19 pandemic. This study aims to analyze the effect of good corporate governance including variables of the board of directors, institutional ownership, audit committee, and audit quality on company performance as measured by Return on Equity (ROE) and compare the results between conventional companies (LQ45 index) and sharia (JII index). This type of research is quantitative research with a research population, namely conventional and sharia companies listed on the Indonesia Stock Exchange for the period 2018 to 2021 with sampling using purposive sampling techniques. The data used is documentary data in the form of financial statements and annual reports. The analysis method used is panel data regression analysis and hypothesis testing, statistical test F (together) and statistical test t (partial) using Eviews 10 software. The results showed that the board of directors had a significant effect on the performance of Islamic companies but not conventional companies. In contrast, managerial ownership and audit committees have a significant influence on the performance of conventional companies but no effect on Islamic companies. Meanwhile, audit quality does not have a significant influence on both conventional and sharia companies. [ABSTRACT FROM AUTHOR]

Since 2017, the existence of 140 BUM Desa in East Sumba Regency has not shown good performance as pillars of the people's economy. This is reflected in the still high poverty rate and weak production sectors which can stimulate village economic growth. The aim of the research is to analyze how much influence interpersonal skills and current skills have on organizational performance through good corporate governance. The research method uses quantitative descriptive analysis techniques based on secondary and primary data obtained through questionnaires with a Likert scale approach. The results of the analysis of 144 respondents in 30 active BUM Desa using SEM analysis and smart pls 4 show that hypothesis H1 is accepted, namely that interpersonal skills have a positive and significant effect on the implementation of good corporate governance with a t-value of 6.678 and a pvalue of 0.000. H2 is accepted, namely that current skills have a positive and significant effect on the implementation of good corporate governance with a t-value of 4.823 and a pvalue of 0.000. H3 is accepted, namely the implementation of good corporate governance has a positive and significant effect on performance with a t-value of 3.986 and a p-value of 0.000. H4 is accepted, namely interpersonal skills have a positive and significant effect on performance with a t-value of 3.665 and a p-value of 0.000. H5 is rejected because it has a tvalue of 0.345 which is smaller than 1.96 and a p-value of 0.730 with a significance of 5%, namely that current skills have no effect on performance. The results of this study recommend the need for concrete efforts to improve the interpersonal abilities and skills of current administrators. Apart from that, it is necessary to better implement the principles of transparency and accountability to improve the performance of BUM Desa by prioritizing the economic independence of local communities. [ABSTRACT FROM AUTHOR]

The aim of this research is to analyze the influence of CSR which will be viewed from CSR disclosures carried out by the company and GCG PROXIED by institutional ownership, managerial ownership and an independent board of commissioners on the company's financial performance. The population in this research is manufacturing companies listed on the BEI in 2019 - 2021. Sampling used the purposive sampling method that collected 37 companies. The analysis was multiple linear regression analysis. The results of this research indicate that corporate social responsibility, institutional ownership and managerial ownership do not affect on financial performance. Independent board of commissioners has a positive effect on financial performance. The results of this research are expected to provide the government an evaluation material regarding corporate social responsibility regulations.

Purpose: Company value is one of investor’s consideration before making invesment decision. The aim of the research carried out is to analyze influence, profitability, GCG (Good Corporate Governance), company size and leverage on company value. Design/methodology/approach: In this research, a population is applied in the form of food and beverage sector manufacturing companies on the BEI (Indonesian Stock Exchange) list for 2019-2022. As the following research sample uses a purposive sampling method, so that what is obtained is a total of 19 business entities. This research applies a type of data in the form of secondary data. In carrying out the research, data analysis was used in the form of multiple linear regression. Findings: A conclusion was obtained in the form of profitability and leverage having an influence on the value of the company, in contrast to managerial ownership, independent board of commissioners, audit committee, and company size as moderators having no influence on the value of the company. Paper type: Research Paper

The objective of this study is to examine the impact of Corporate Social Responsibility (CSR), profitability, capital structure, and Good Corporate Governance on the value of mining businesses listed on the Indonesia Stock Exchange. The research employs a quantitative methodology with a comparative causal approach to examine the correlation between the dependent variable (firm value) and the independent variables (CSR, profitability, capital structure, and Good Corporate Governance). This study utilises secondary data extracted from the financial statements of mining industry companies that are publicly traded on the Indonesia Stock Exchange throughout the period of 2020-2022. The findings indicate that the capital structure, specifically the Debt to Equity Ratio (DER), has a positive and statistically significant impact on firm value. This means that as the DER value of a company increases, the company's performance improves. However, it has been found that CSR disclosure, profitability, and Good Corporate Governance do not have a substantial impact on the value of the company.

The banking sector in Indonesia plays a crucial role in the economy, where profitability is one of the main performance indicators. This study aims to analyze the influence of capital adequacy, liquidity, and Good Corporate Governance (GCG) on profitability, with credit risk as a moderating variable. The objects of this study are the banking sector listed on the Indonesia Stock Exchange (IDX). The population of the study includes all conventional banks listed on the IDX, with a sample selected using purposive sampling techniques, resulting in a total of 27 banking issuers during the observation period of 2019-2022. The research findings indicate that capital adequacy contributes to profitability, liquidity contributes to profitability, and GCG (Good Corporate Governance) contributes to profitability. Additionally, credit risk moderates liquidity towards profitability, and credit risk moderates GCG towards profitability, but it cannot moderate capital adequacy towards profitability. Keywords: Good Corporate Governance; Capital Adequacy; Liquidity; Profitability; Return on Assets; Credit Risk

This study aims to examine the influence of innovation, human capital and good corporate governance on company performance. This research uses quantitative research methods. The sampling technique is a sampling technique of 5% of the existing population. The sample used was 83 employees of the company PT. Kilang Pertamina International RU VI Balongan. Data collection was obtained from distributing questionnaires and making direct observations at the company. Based on the research results, it shows that innovation has a significant effect on company performance, human capital has a significant effect on company performance and good corporate governance has a significant effect on PT company performance. Pertamina International RU VI Balongan Refinery.

The COVID-19 pandemic reminded accountants and auditors of one of the most important concepts of modern accounting – the going concern assumption. Going concern refers to a company's ability to make enough money to stay afloat or to avoid bankruptcy. Based on the application of agency theory and signalling theory this study aimed to examine the influence of GCG practices, financial condition and company growth on the going concern of transportation and logistics service sector companies listed on the IDX. This study is associative research with secondary data obtained from the annual report on the IDX website and CGC reports. The data collected for analysis covers the period from 2019-2022. Going concern is proxied by going concern opinion with dummies 1 and 0. GCG practices are measured using disclosure quality based on the CG index covering GCG structures and processes and the performance of its issuers in terms of internal control units, remuneration, and Corporate Secretary. Financial condition is measured using the Altman Z-score prediction model. Corporate growth is proxied by calculating the sales growth ratio based on each corporation's profit/loss statement. The research sample is transportation and logistics service sector companies listed on the IDX in 2019-2022, amounting to 20 companies with a total observation data of 80. The data testing in this study uses logistic regression analysis to determine the predictive power of these financial ratios, which are the most dominant in determining whether a corporation will receive a going concern audit opinion. The researchers found that only financial condition significantly affects the company's going concern in this study. The negative coefficient direction means that transportation and logistics service sector companies that experience poor financial conditions still get a non-going concern opinion where management can convince stakeholders and auditors that they can still maintain their business sustainability. Meanwhile, good corporate governance practices do not significantly affect going concern because investors take into account many other factors to consider the sustainability of the company's business. Company growth also has no significant effect on going concern because companies with profit growth also do not guarantee that the company is free from financial problems that may affect its business continuity.

Business competition is very tight, but the development of Islamic insurance is increasingly showing a positive trend. In business entities, the company's financial performance is an important issue. This research analyzes the influence of leverage, liquidity, and company size on financial performance moderated by good corporate governance in Islamic insurance companies. This research uses a quantitative approach. The sample used in this research is the Islamic insurance industry, which regularly provides financial reports for the 2019-2021 period issued by the Indonesian Stock Exchange (IDX), totalling 15 companies. Sample collection in this research used purposive sampling. Data were analyzed using partial least squares-structural equation modelling (PLS-SEM). The results of this research show that leverage, liquidity, and company size positively affect the financial performance of Islamic insurance companies. Good corporate governance can moderate the influence of leverage, liquidity, and company size on financial performance in Islamic insurance companies. This research can be used as a reference for investors to evaluate company performance to obtain certainty in investment and for companies to increase and improve their performance.

A company is an organization consisting of a group of people who work to achieve a specific goal. The goal of starting a business is not only to make as much money as possible, but also to improve the well-being of all parties involved in its operations, including shareholders and stakeholders, by raising the company's value, which can influence how investors view the business. This study aims to obtain empirical evidence regarding the effect of green accounting and corporate social responsibility disclosure on firm value with good corporate governance as a moderating variable. The population of this study is mining sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling method used a purposive sampling technique, and 90 samples were obtained to be observed. The data analysis technique in this research is multiple linear regression analysis and moderated regression analysis using SPSS 26.0 software. This study finds that green accounting and corporate social responsibility disclosure have a positive effect on firm value, and good corporate governance is able to strengthen the effect of green accounting and corporate social responsibility disclosure on firm value. Based on the results of the hypothesis test, it can be concluded that all research hypotheses are accepted. The results of this study are expected to contribute to the company’s management in running the company and investors in making investment decisions, as well as a reference for further research that examines the firm value.

PT. XYZ is currently facing challenges in conducting their Good Corporate Governance (GCG) comprehension survey due to the manual distribution and collection of survey data using Google Drive and Microsoft Excel. To address this issue, the researcher proposes the development of a web-based E-Survey application to streamline the survey process. The development follows the waterfall model and utilizes the Laravel framework. To ensure its effectiveness, the application undergoes Load Testing to assess its performance with multiple users and User Acceptance Test (UAT) to evaluate its alignment with company requirements. The results indicate that the system operates optimally with up to 100 users and receives a favorable score on the System Usability Scale (SUS). This application provides a suitable solution for conducting comprehension surveys at PT. XYZ.

This study examines the dynamic relationship between good governance and economic growth in Oman. The research uses financial and macroeconomic data to assess this relationship and test the proposed hypotheses. The data and variables are analyzed using EViews software, employing the autoregressive distributed lag (ARDL) model. The study findings reveal that the Foreign Investment Competitive Index significantly moderates economic growth, albeit with some adverse effects. The findings of this study have important implications for policymakers seeking to foster Oman's economic growth. First, the study suggests that the government should improve good governance, particularly transparency, accountability, and the rule of law. Second, the study suggests that the government should improve the Foreign Investment Competitive Index. These steps include reducing bureaucratic red tape, improving the legal framework for foreign investment, and providing incentives for foreign investors. The findings of this study also have implications for scholars investigating governance and economic growth. The study provides empirical evidence of the link between good governance and economic growth, and it suggests that the Foreign Investment Competitive Index plays a moderating role in this relationship. These findings can inform future research on governance and economic growth. [ABSTRACT FROM AUTHOR]

This study aims to determine and obtain empirical evidence about the effect of the Green Accounting mechanism, Good Corporate Governance with Internal Audit Quality on the disclosure of Sustainability of agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022. The Internal Audit Quality mechanism is assessed through education and training, experience in public accounting firms, and the application of the whistle blowing system. The Good Corporate Governance mechanism is assessed through managerial ownership, institutional ownership, and independent commissioners. Green Accounting measurement is based on the Public Disclosure Program for Environmental Compliance (PROPER) which is seen from the company's annual report and sustainability report. The samples that became the object of this research were all agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022 by meeting the predetermined criteria. The total research sample for three years of observation was 132 samples, using purposive sampling method. Data analysis was carried out using multiple linear regression methods. The results of this study indicate that Green Accounting have an effect on Sustainability Diclosure and Good Corporate Governance with Internal Audit Quality doesn't have an effect on Sustainability disclosure. [ABSTRACT FROM AUTHOR]

The purpose of this study was to determine the relationship between green banking, corporate social responsibility, ultimate ownership of bank performance with good corporate governance as a moderating variable. This research is quantitative research with panel data regression analysis techniques. The data used in this study are 17 commercial banks in Indonesia from 2020-2022. This study proves that the four hypotheses built show a positive and significant relationship. Green banking, corporate social responsibility, ultimate ownership have a positive and significant effect on bank performance. Then good corporate governance is also proven to be an amplifier of the relationship between green banking and bank performance. This study found a relationship between green banking and bank performance through indicators of the ability to earn net profit. This study uses data from 17 banks that have sustainability development reports in the 2020-2022 timeframe. This study also analyzes the role of good corporate governance in moderating the relationship between green banking and bank performance. [ABSTRACT FROM AUTHOR]

This research aims to analyze the impact of green credit distribution by banks on bank performance and identify factors that can influence green credit. The study utilizes data from 46 banks in Indonesia during the 2018-2022 period, by using the panel data regression method. The findings indicate (i) that green credit does not have a significant influence on credit risk, as measured by the NPL (Nonperforming Loan). The distribution of more green credit allocations does not result in a decrease in bank credit risk. Additionally, sustainable business borrowers do not exhibit better debt repayment performance compared to the non-sustainable business category. (ii) In terms of bank profitability, green credit does not impact ROE (Return on Equity) and NIM (Net Interest Margin), but it does have a negative effect on ROA (Return on Assets). Banks that allocate a significant portion of their credit distribution to green initiatives tend to experience a decline in their profits. (iii) Bank size has a positive impact on the allocation of green credit, with larger banks dedicating a greater portion to the distribution of green credit. Larger banks possess more capital and extensive networks, making them better equipped to address potential risks compared to smaller banks. (iv) Meanwhile, government ownership and good corporate governance in banks do not influence the proportion of green credit distribution. The author recommends that the government make corrections to existing green financing programs, to cultivate a green credit ecosystem in Indonesia. One concrete step that can be taken is to support government-owned banks in becoming pioneers in the distribution of green credit in Indonesia. [ABSTRACT FROM AUTHOR]

This research aims to determine the effect of financial performance and company size on company value with Good Corporate Governance as a moderating variable in the consumer goods industry sector in 2019-2021. The population in this study was 72 companies in the consumer goods industry sector, with a research sample of 24 companies. This type of research is a quantitative method. With the purposive sampling method, the data used is secondary data. The data analysis technique uses SPSS 26. The results of the analysis obtained are that Financial Performance has a negative and significant effect on Company Value, Company Size does not affect company value, Good Corporate Governance can moderate the relationship between the influence of Financial Performance on Company Value, Good corporate governance can moderate relationship between company size and company value. [ABSTRACT FROM AUTHOR]