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 …
Buku "Membangun Sinergi Dalam Pencegahan Korupsi" memberikanpandangan menyeluruh tentang bagaimana instansi pemerintahanbaikdilevel pusat maupun daerah dapat mencegah korupsi secara efektif gunamencapai tujuan memberikan pelayanan kepada masyarakat. Babpertamadibuka dengan latar belakang dan peran pentahelix dalamupaya pencegahankorupsi. Konsep dasar pencegahan korupsi diperkenalkan pada babked…
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…
Indonesia adalah negara kepulauan terbesar di dunia dengan jumlah pulau sebesar 17.508 pulau. Kondisi geografis tersebut membuat masyarakat Indonesia tidak mudah bertatap muka (same time same place) dalam kegiatan ekonomi karena, terkendala jarak antar pulau. Masyarakat yang tinggal di kota kecil atau pulau terpencil tidak memiliki akses ke barang ekonomi (produk) yang ada di kota besar atau pu…
Purpose – This study examined the influence of ESG assurance, internal audit and enterprise risk management on firm value and analyzed the role of audit quality as a moderating variable. The study was conducted on basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period, using agency theory and signaling theory. Design/methodology/approach – The re…
bukti korespondensi jurnal IJSAM SINTA 2
Hasil similarity check atas jurnal dengan judul Digital Marketplace Branding Model
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 …