The purpose of this study is to determine the influence of corporate governance (audit committee and independent commissioners) on sustainability report disclosure. The measurement index used as a reference for sustainability reports in this research is the Global Reporting Initiative (GRI) G4. The population in this research is energy, basic materials and industrial sector companies listed on …
Research aims: This study examines the effect of green investment on firm value with corporate governance moderation.Design/Methodology/Approach: Green investment is proxied by the green-firm investment ratio, Tobin's Q measures firm value, and corporate governance is proxied by board size. The sample is 34 companies receiving PROPER awards listed on the IDX for the 2017-2021 period from the pr…
Environmental, Social, and Governance (ESG) reporting has become increasingly important in supporting corporate resilience and long-term value creation under conditions of economic uncertainty. However, prior studies predominantly treat ESG reporting as a single composite construct, providing limited understanding of how individual Environmental, Social, and Governance dimensions contribute to …
Public budgeting plays a crucial role in promoting sustainable development through accountable governance, efficient resource allocation, and strategic priority setting. In Indonesia, the implementation of the State Budget (Anggaran Pendapatan dan Belanja Negara—APBN) and Regional Budgets (Anggaran Pendapatan dan Belanja Daerah—APBD) reflects the government’s commitment to inclusive and…
Sustainable finance is essential for the growth of companies because it is described as a type of financial instrument that integrates environmental, social, and governance (ESG) considerations into their investment decisions. To achieve sustainable financial commitments, companies need proper financial management. Financial efficiency is a key reference point because when companies manage thei…
Introduction/Main Objectives: The companies face challenges in integrating green innovation into their operational strategies as awareness of its importance. One approach is increasing investment in research and development (R&D) to encourage environmentally friendly innovation among companies. Background Problems: Sustainability investing is also becoming important, as increased demand from i…
While numerous studies have examined the relationship between credit risk, operational efficiency, and bank profitability, empirical evidence on how Indonesian listed banks sustain profitability during the post-pandemic period remains limited. This study aims to examine the effects of credit risk and operational efficiency on the profitability of conventional banks listed on the Indonesia Stock…
This study aims to analyze the effect of the work environment on work engagement among Generation Z employees in Subang Regency. This research employed a quantitative approach using descriptive and verificative research methods. The population of this study consisted of Generation Z employees in Subang Regency, while the sample comprised 118 Generation Z employees selected using a non-probabili…
It is a great pleasure to present this book, Entrepreneurial Innovation for MSMEs in Indonesia and Malaysia. This book is written to explore the role of entrepreneurial innovation in strengthening the competitiveness, sustainability, and growth of Micro, Small, and Medium Enterprises (MSMEs) in two dynamic Southeast Asian countries: Indonesia and Malaysia. MSMEs play a vital role in driving ec…
Perkembangan teknologi digital telah mengubah wajah dunia keuangan secara drastis. Buku Manajemen Keuangan Digital: Transformasi Bisnis dan Investasi hadir untuk memberikan pemahaman komprehensif tentang bagaimana teknologi digital, mulai dari fintech, blockchain, artificial intelligence, hingga big data, membentuk lanskap baru dalam pengelolaan keuangan. Dalam buku ini, pembaca diajak menye…