Implikasi Kecakapan Manajerial pada Laporan Keberlanjutan dan Kinerja Perusahaan

Ariantika, Elly Nindi; Geraldina, Ira

doi:10.24815/jdab.v6i1.10815

Cited by 5 publications

(6 citation statements)

References 6 publications

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“…Three of the six components of the sustainability report, namely economic, social, and labor performance, have a positive effect on the company's performance (Erhinyoja & Marcella, 2019). The results of the study show that managerial skills can increase the positive influence of sustainability reports on company performance, encourage companies to pay attention to and apply managerial skills, in order to further increase the positive impact of sustainability report disclosure on company performance (Ariantika & Geraldina, 2019).…”

Section: Resultsmentioning

confidence: 85%

Literature Study: The Role Of Accountants In Reporting Environmental, Social, And Governance Information

Ramadhan

Resca

Saputra

et al. 2023

IJSSR

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The purpose of this study is to get an overview of the role of accountants in terms of existing literature in relation to information related to Environmental Social Governance (ESG). In addition to the role of accountants, the role of the audit committee is also needed as an independent party in order to minimize the opportunities for accountants and management to commit fraud. Methods: The research method in this article is qualitative research with a literature review approach obtained from articles and journals from pre-existing research. Literature review is a form of literature research by reading various types of books, journals, and the like related to the topic of discussion in research to produce a scientific paper, such as research articles, dissertations, theses, and others. Results: Environmental, Social, and Governance (ESG) information disclosure practices are one of the good strategies to implement for companies, because disclosure of this information is needed to shape a company's image. In order to care and increase awareness of the social environment and surrounding governance. This makes Environmental, Social, and Governance (ESG) a tool for companies to gain legitimacy from the community and stakeholders, where it will cause a positive response in the community by giving confidence in the use of company products, and also trust when investing in the company.

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Section: Resultsmentioning

confidence: 85%

Literature Study: The Role Of Accountants In Reporting Environmental, Social, And Governance Information

Ramadhan

Resca

Saputra

et al. 2023

IJSSR

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“…As shown in Figure 3, the article that has the most citations is the sustainability reporting article studied by (Tarigan & Semuel, 2015) . The article has been cited by 4 recent articles researched by (Ariantika & Geraldina, 2019;K. E. C. Dewi & Sudana, 2015;Ihsani et al, 2021;Marwa et al, 2017).…”

Section: B Centrality Networkmentioning

confidence: 99%

Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies

Sururi

Aryani

Gantyowati

2023

ijtc

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Some companies that still apply the single-profit paradigm cause environmental damage, so there is a need for accountability to stakeholder through media sustainability reports. This study aimed to provide an overview of the development of sustainability reporting research for 14 years in Indonesia. Charting the field and analyzing community approach were used in this research. A research sample consisting of 50 articles obtained from 21 journals accredited Sinta 2 from 2009 to January 2022. The results indicated that the most widely used research method is the analytical method and the articles that received the most citations were published in 2015. In addition, this study also found that there are still research variables that are inconsistent with sustainability reporting, namely antecedent variables in the form of audit committees and consequence variables in the form of financial performance. Therefore, it is necessary to conduct an in-depth study to determine the cause of the inconsistency of these variables.

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“…Tingkat kecakapan manajer yang tinggi dapat mengolah informasi perusahaan secara efektif dan efisien dalam kondisi perusahaan baik atau buruk (Ng & Daromes, 2016). Keberhasilan perusahaan dalam mendapatkan keuntungan menjadi dasar yang menunjukkan kinerja perusahaan tersebut (Ariantika & Geraldina, 2019).…”

Section: Pendahuluanunclassified

“…Seviana & Kristanto (2020) menyatakan kecakapan manajerial merupakan kemampuan manajer dalam bertanggung jawab di bidang pekerjaan yang sudah menjadi keahliannya. Manajer yang cakap memiliki keterampilan dalam pengambilan keputusan dan strategi (Ariantika & Geraldina, 2019). Menurut Istiqomah & Fitriana (2018) Perusahaan dalam pencapaian tujuannya memerlukan pengalaman atau histori kinerja manajer yang cakap (Istiqomah & Fitriana, 2018).…”

Section: Histori Kecakapan Manajerialunclassified

“…Dampak pandemi COVID-19 menyebabkan banyak PHK yang terjadi karena perusahaan -perusahaan terancam bangkrut hingga tutup usaha (Putri et al, 2020) (Pakpahan, 2020). Perusahaan memerlukan kinerja manajer yang cakap untuk meminimalkan risiko kebangkrutan perusahaan (Ariantika & Geraldina, 2019). Tingkat kecakapan manajer dapat dilihat dari kinerja sebelumnya dalam pengambilan keputusan dan strategi yang tepat bagi perusahaan.…”

Section: Hubungan Dampak Pandemi Covid-19 Dengan Prediksi Kebangkrutanunclassified

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Prediksi Kebangkrutan: Dapatkah Kecakapan Manajerial Mampu Mengantisipasi Dampak Pandemi Covid-19?

Siahaan

Kristanto²

2022

COSTING

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The COVID-19 pandemic has an impact on society, companies and countries. This causes a decrease in the market’s purchasing power, and brings risk to the businesses’ sustainability. The purposes of this research are to examine whether the impact COVID-19 pandemic had a positive effect on prediction bankruptcy and to examine the effect of historical managerial ability in anticipating pandemic impact toward bankruptcy prediction. This is a quantitative research which uses secondary data, namely financial information and content of information disclosure report of manufacturing companies. The research sample are 67 manufacturing companies. Sample based on purposive sampling with criterias that manufacturing companies are listed on Indonesia Exchange Stock and have complete data on research variables. The measurement of the impact COVID-19 pandemic uses composite score, then bankruptcy prediction uses Altman Z-Score, and managerial ability score uses DEA. This research uses binary logistic regression and moderated regression analyze to test the hypothesis. The research proves that more serious impact COVID-19 pandemic on company is the more predictable the company will go bankrupt. Other results show that historical managerial ability cannot weaken impact COVID-19 pandemic on prediction bankruptcy. Keywords: impact COVID-19 pandemic, bankruptcy prediction, managerial ability

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Implikasi Kecakapan Manajerial pada Laporan Keberlanjutan dan Kinerja Perusahaan

Cited by 5 publications

References 6 publications

Literature Study: The Role Of Accountants In Reporting Environmental, Social, And Governance Information

Literature Study: The Role Of Accountants In Reporting Environmental, Social, And Governance Information

Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies

Prediksi Kebangkrutan: Dapatkah Kecakapan Manajerial Mampu Mengantisipasi Dampak Pandemi Covid-19?

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