Results 11 to 20 of about 17,021,501 (289)

Analisis Penerapan Laporan Keberlanjutan (Sustainability Report) Terhadap Nilai Perusahaan

open access: yesAKUNTANSI '45, 2023
Pelaporan keberlanjutan (sustainability report) merupakan suatu gambaran tanggung jawab sebuah perusahaan pada pemangku kepentingan di perusahaan. Penerapan laporan keberlanjutan bisa dijadikan sebagai skema bagi perusahaan dalam meningkatkan kepercayaan
Martania Dwi Hapsari
semanticscholar   +1 more source

Sustainability Report and Firm Value: an Evidence from Indonesia

open access: yesJurnal Riset Akuntansi dan Auditing, 2023
The reporting of sustainability reports remains to be voluntary in Indonesia.  Therefore, there are questions regarding whether the market values the report.  This research attempts to answer this question by examining the impact of firms’ sustainability
K. Sahetapy
semanticscholar   +1 more source

TREADING THE SUSTAINABLE DEVELOPMENT CONCEPT: NARRATIVE EXPRESSION OF A STATE-OWNED ENTERPRISE

open access: yesResearch in Management and Accounting, 2022
One idea that focuses on the three pillars of sustainability, the economic, social, and environmental pillars, is sustainable development. The main challenge is achieving the balance of economic, social, and environmental elements.
Natasia Alinsari, Arthik Davianti
doaj   +1 more source

Comparative Study of Sustainability Reporting on the Banking Industry in Several Countries [PDF]

open access: yesAudit Financiar, 2022
Levels of credit risk or credit quality, which can be measured by the ratio of non-performing loans (NPL), can be seen as a form of representation in companies, particularly in the banking sector.
Jessabel A. Amadis GELLIDON   +1 more
doaj   +1 more source

Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report

open access: yesOwner, 2022
This study aims to analyze the effect of comprehensive stakeholder pressure and good corporate governance (GCG) on sustainability report quality. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 period.
S. Sriningsih   +1 more
semanticscholar   +1 more source

Effective Policies Derived from Case analysis of Environmental Factors in ESG Management [PDF]

open access: yes대한환경공학회지, 2023
The modern society is developing rapidly, and humanity is facing unprecedented environmental pollution, global warming, climate change and various environmental problems. As a result, companies, a key social organization in modern capitalist society, are
Yukyeong Kim   +4 more
doaj   +1 more source

PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN

open access: yesJOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 2021
This study aims to examine the impact of disclosure of sustainability economic (EC), social dimension (SO) and environmental dimension (EN) on issuer's financial performance in 2012-2015 period in mineral and mineral mining sector, energy, gas and ...
N. Lestari, Suryani Irma
semanticscholar   +1 more source

Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report

open access: yesJurnal Ilmiah Akuntansi Kesatuan, 2021
One of the main objectives of the establishment of an entity is to achieve business continuity or sustainability in the future, a good company is always able to manage in terms of financial and non-financial.
Toni Hermawan, S. Sutarti
semanticscholar   +1 more source

Profitabilitas dalam Memediasi Pengaruh Kepemilikan Institusional, Komite Audit, dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report

open access: yesBusiness and Economic Analysis Journal, 2021
Tujuan penelitian dilakukan adalah menguji pengaruh kepemilikan institusional, komite audit, dan ukuran perusahaan terhadap pengungkapan sustainability report dengan variabel intervening profitabilitas.
Devi Istiani Roviqoh, M. Khafid
semanticscholar   +1 more source

IS MANDATORY SUSTAINABILITY REPORT STILL BENEFICIAL?

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2021
The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable in­vestment.
Astrid Rudyanto
semanticscholar   +1 more source

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