N. Fitriani, Adib Minanurohman, Gery Lusiano Firmansah
This study examines the greedy personality as an ethical leadership challenge in the management accounting profession. This topic is important due to top level management accountants serve as a leader and carry out their responsibility to society and association through code of ethics and ethical leadership. The discussion results show that management accountants with greedy personalities are more susceptible to fraud, which violates management accountants code of ethics such as integrity, objectivity, and professional behavior. In addition, ethical leadership values that have the potential to be violated because of greedy personality are sincerity, integrity, trustworthiness, wise in decision making, and empathy for others. Finally, this article proposes a solution that can use to reduce the impact of a greedy personality in a management accountant through (1) held social awareness program that involves all elements of the company including top level accountant management (2) supportive environment, culture, and policies from company (3) improving faith through spiritual program.
{"title":"Kepribadian Serakah (Greed) sebagai Tantangan Etika dan Kepemimpinan dalam Profesi Akuntan Manajemen","authors":"N. Fitriani, Adib Minanurohman, Gery Lusiano Firmansah","doi":"10.34208/jba.v24i2.1590","DOIUrl":"https://doi.org/10.34208/jba.v24i2.1590","url":null,"abstract":"This study examines the greedy personality as an ethical leadership challenge in the management accounting profession. This topic is important due to top level management accountants serve as a leader and carry out their responsibility to society and association through code of ethics and ethical leadership. The discussion results show that management accountants with greedy personalities are more susceptible to fraud, which violates management accountants code of ethics such as integrity, objectivity, and professional behavior. In addition, ethical leadership values that have the potential to be violated because of greedy personality are sincerity, integrity, trustworthiness, wise in decision making, and empathy for others. Finally, this article proposes a solution that can use to reduce the impact of a greedy personality in a management accountant through (1) held social awareness program that involves all elements of the company including top level accountant management (2) supportive environment, culture, and policies from company (3) improving faith through spiritual program.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88682809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Retail industry is an industry with a fairly rapid development. Among the various classes in the retail industry, minimarket retail stores have the highest growth. Hence, the competition in minimarket class is very tight. So, in order to face the competition, then it is necessary to create repatronage intention towards customers. To do so, there are various factors that could create repatronage intention such as retail atmospherics, shopper trust, and corporate reputation. The purpose of this study is to understand the role of retail atmospherics, shopper trust, and corporate reputation as repatronage intention’s predictors at Jakarta minimarket. Descriptive study is used with cross-sectional approach in data collection process. There are 160 valid questionnaires were collected with non-probability sampling method and convenience sampling is used as sampling technique. Furthermore, collected data were analyzed using Partial Least Square-Structural Equation Modelling method. Based on the results, can be concluded that retail atmospherics, shopper trust, and corporate reputation could positively predict towards repatronage intention at Jakarta minimarket.
{"title":"Pengaruh Retail Atmospherics, Shopper Trust, dan Corporate Reputation terhadap Repatronage Intention di Minimarket Jakarta","authors":"Jorken Jorken, Keni Keni","doi":"10.34208/jba.v24i2.1407","DOIUrl":"https://doi.org/10.34208/jba.v24i2.1407","url":null,"abstract":"Retail industry is an industry with a fairly rapid development. Among the various classes in the retail industry, minimarket retail stores have the highest growth. Hence, the competition in minimarket class is very tight. So, in order to face the competition, then it is necessary to create repatronage intention towards customers. To do so, there are various factors that could create repatronage intention such as retail atmospherics, shopper trust, and corporate reputation. The purpose of this study is to understand the role of retail atmospherics, shopper trust, and corporate reputation as repatronage intention’s predictors at Jakarta minimarket. Descriptive study is used with cross-sectional approach in data collection process. There are 160 valid questionnaires were collected with non-probability sampling method and convenience sampling is used as sampling technique. Furthermore, collected data were analyzed using Partial Least Square-Structural Equation Modelling method. Based on the results, can be concluded that retail atmospherics, shopper trust, and corporate reputation could positively predict towards repatronage intention at Jakarta minimarket.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80725716","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is analyze of effect audit quality on real earning management with corporate governance/CG as moderating. Previous study have found that high audit quality bring implication for manager to do real earning management because there is limitation of overstated asset in balance sheet for doing discretionary accrual earning management. Measurement of audit quality use multidimension aspect include competence and independent aspect of auditor with analyze of effect of audit quality on real earning management with CG as moderating on public listed company in Indonesia. Indicator of CG use ASEAN Corporate Score Card. Finding found that high audit quality with multidimension measurement Audit Quality Metric Score (AQMS) increase real earning management in production cost abnormally and discretionary accrual, but not with operating cash flow abnormally at individual level and at aggregate level in real earning management group from operating cash flow abnormally, production cost and discretionary accrual. Good corporate governance (GCG) found could moderate cash flow operating abnormally and production cost in real earning management at individual level. Meanwhile GCG could not moderate real earning management on discretionary accrual at individual level and at aggregate level on operating cash flow abnormally, production cost, and discretionary accrual. This study have implication to audit quality research that use multidimension measurement include competency and independent of auditor with AQMS and real earning management real with CG ASEAN Corporate Score Card as moderating.
{"title":"Pengaruh Kualitas Audit terhadap Manajemen Laba Riil dengan Corporate Governance sebagai Moderasi","authors":"Meinie Susanty","doi":"10.34208/jba.v24i2.1094","DOIUrl":"https://doi.org/10.34208/jba.v24i2.1094","url":null,"abstract":"The purpose of this study is analyze of effect audit quality on real earning management with corporate governance/CG as moderating. Previous study have found that high audit quality bring implication for manager to do real earning management because there is limitation of overstated asset in balance sheet for doing discretionary accrual earning management. Measurement of audit quality use multidimension aspect include competence and independent aspect of auditor with analyze of effect of audit quality on real earning management with CG as moderating on public listed company in Indonesia. Indicator of CG use ASEAN Corporate Score Card. Finding found that high audit quality with multidimension measurement Audit Quality Metric Score (AQMS) increase real earning management in production cost abnormally and discretionary accrual, but not with operating cash flow abnormally at individual level and at aggregate level in real earning management group from operating cash flow abnormally, production cost and discretionary accrual. Good corporate governance (GCG) found could moderate cash flow operating abnormally and production cost in real earning management at individual level. Meanwhile GCG could not moderate real earning management on discretionary accrual at individual level and at aggregate level on operating cash flow abnormally, production cost, and discretionary accrual. This study have implication to audit quality research that use multidimension measurement include competency and independent of auditor with AQMS and real earning management real with CG ASEAN Corporate Score Card as moderating.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82916590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
S. Sumiyati, R. Wardhani, Hengky Veru Purbolakseto, Hendri Warno
This paper examines the relationship between financial performance and Annual Readability Reporting. This study is interesting in that companies should submit reports concisely and are easy to read. However, it turns out that many company managers submit management reports in many sentences, especially when financial performance is not in good condition. An interesting finding of this paper is that net income has a significant negative effect on ARR, which indicates that even when management earns profits, the language of reporting submissions by management is quite difficult for users of financial statements to read. This study uses 66 years of observation of companies listed on the Indonesia Stock Exchange and tests the hypothesis using multiple linear regression and correlation. The results show that companies with high ARR with higher financial performance. Service companies in Indonesia need to convey their performance using more words, especially when financial conditions are not good. As measured by ROA, excellent financial performance significantly influences the readability of annual financial statements. The implications of this research are mainly for the service sector, there is a management behavior that has a habit of saying more words even though the profit is positive.
{"title":"How difficult are the Financial Statements to read?","authors":"S. Sumiyati, R. Wardhani, Hengky Veru Purbolakseto, Hendri Warno","doi":"10.34208/jba.v24i2.1624","DOIUrl":"https://doi.org/10.34208/jba.v24i2.1624","url":null,"abstract":"This paper examines the relationship between financial performance and Annual Readability Reporting. This study is interesting in that companies should submit reports concisely and are easy to read. However, it turns out that many company managers submit management reports in many sentences, especially when financial performance is not in good condition. An interesting finding of this paper is that net income has a significant negative effect on ARR, which indicates that even when management earns profits, the language of reporting submissions by management is quite difficult for users of financial statements to read. This study uses 66 years of observation of companies listed on the Indonesia Stock Exchange and tests the hypothesis using multiple linear regression and correlation. The results show that companies with high ARR with higher financial performance. Service companies in Indonesia need to convey their performance using more words, especially when financial conditions are not good. As measured by ROA, excellent financial performance significantly influences the readability of annual financial statements. The implications of this research are mainly for the service sector, there is a management behavior that has a habit of saying more words even though the profit is positive. \u0000 ","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90289570","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of corporate governance mechanisms and operating cash flows on financial distress. The variable of corporate governance mechanism is measured through managerial ownership, institutional ownership, and audit committee. Managerial ownership can reduce conflicts of interest between principals and agents, while institutional ownership and audit committees are related to increasing supervision over company management. So, a good corporate governance mechanism can avoid financial distress. The adequacy of operating cash flow also greatly affects the efficiency and effectiveness of the company's operational activities. If the company has a negative operating cash flow, it will greatly hamper the company's operational activities. Companies can experience financial distress. This study uses data from manufacturing companies that have negative EBIT values for two years from three years of observation in 2017-2019 as the research sample. This study uses the SEM-PLS analysis tool to answer the proposed hypothesis. The results showed that managerial ownership, institutional ownership, and audit committee had no significant effect on financial distress while operating cash flow negatively significantly effect of financial distress. The greater the operating cash flow value, the smaller the possibility of the company experiencing financial distress. Conversely, the smaller the operating cash flow value, the greater possibility of the company experiencing financial distress.
{"title":"Effect of Corporate Governance Mechanism and Operating Cash Flow on Financial Distress","authors":"Etti Ernita Sembiring","doi":"10.34208/jba.v24i2.1133","DOIUrl":"https://doi.org/10.34208/jba.v24i2.1133","url":null,"abstract":"This study aims to examine the effect of corporate governance mechanisms and operating cash flows on financial distress. The variable of corporate governance mechanism is measured through managerial ownership, institutional ownership, and audit committee. Managerial ownership can reduce conflicts of interest between principals and agents, while institutional ownership and audit committees are related to increasing supervision over company management. So, a good corporate governance mechanism can avoid financial distress. The adequacy of operating cash flow also greatly affects the efficiency and effectiveness of the company's operational activities. If the company has a negative operating cash flow, it will greatly hamper the company's operational activities. Companies can experience financial distress. This study uses data from manufacturing companies that have negative EBIT values for two years from three years of observation in 2017-2019 as the research sample. This study uses the SEM-PLS analysis tool to answer the proposed hypothesis. The results showed that managerial ownership, institutional ownership, and audit committee had no significant effect on financial distress while operating cash flow negatively significantly effect of financial distress. The greater the operating cash flow value, the smaller the possibility of the company experiencing financial distress. Conversely, the smaller the operating cash flow value, the greater possibility of the company experiencing financial distress.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72684636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The carbon tax regulation that will be implemented in Indonesia has been postponed considering the macroeconomic situation that is happening nowadays. This research studies the readiness for its implementation in Indonesia by assessing the implementation of POJK No. 51 in 2021 which regulates the carbon emission disclosure in the sustainability report. In addition, this research discusses an effective scheme for carbon tax implementation in Indonesia based on POJK No. 51. The data that is used in this research mainly is secondary data obtained from coal sector companies’ sustainability reports in Indonesia which are listed in Bursa Efek Indonesia for 2021, government’s regulation, and previous studies about the carbon tax. It is found that 34,62% of the coal companies haven’t disclosed their carbon emission. However, POJK No. 51 is proven to improve the readiness of the coal sector companies for the tax carbon implementation. Carbon tax implementation can use sustainability report that published by each company, which already contains the carbon emission. Even though, a more detailed regulation is still needed to support the carbon tax implementation based on the carbon emission disclosure by coal companies in 2021.
{"title":"Peran Regulasi Keuangan Berkelanjutan terhadap Tingkat Kesiapan Wajib Pajak dalam Penerapan Pajak Karbon di Indonesia","authors":"Andrew Christian Sudjono, Amelia Setiawan","doi":"10.34208/jba.v24i2.1514","DOIUrl":"https://doi.org/10.34208/jba.v24i2.1514","url":null,"abstract":"The carbon tax regulation that will be implemented in Indonesia has been postponed considering the macroeconomic situation that is happening nowadays. This research studies the readiness for its implementation in Indonesia by assessing the implementation of POJK No. 51 in 2021 which regulates the carbon emission disclosure in the sustainability report. In addition, this research discusses an effective scheme for carbon tax implementation in Indonesia based on POJK No. 51. The data that is used in this research mainly is secondary data obtained from coal sector companies’ sustainability reports in Indonesia which are listed in Bursa Efek Indonesia for 2021, government’s regulation, and previous studies about the carbon tax. It is found that 34,62% of the coal companies haven’t disclosed their carbon emission. However, POJK No. 51 is proven to improve the readiness of the coal sector companies for the tax carbon implementation. Carbon tax implementation can use sustainability report that published by each company, which already contains the carbon emission. Even though, a more detailed regulation is still needed to support the carbon tax implementation based on the carbon emission disclosure by coal companies in 2021.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72454275","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to analyze and examine the influence of brand satisfaction, brand image, brand impact, and brand value toward brand loyalty on Tolak Angin Herbal customers in DKI Jakarta. The research form used in this study is descriptive and causal research, using five points of likert scale to measure all variables. Sample collected using purposive sampling technique with primary and secondary data and using 129 respondents. Data analytic method using in this study is multiple linear regression. The result of this research has shown that brand satisfaction, brand image, brand impact and brand value have an effect on brand loyalty to Tolak Angin Herbal customers in DKI Jakarta.
{"title":"Anteseden Brand Loyalty : Studi Empiris pada Pelanggan Tolak Angin Herbal di DKI Jakarta","authors":"Grachella Chrisencia, Vita Briliana","doi":"10.34208/jba.v24i2.1416","DOIUrl":"https://doi.org/10.34208/jba.v24i2.1416","url":null,"abstract":"The purpose of this study is to analyze and examine the influence of brand satisfaction, brand image, brand impact, and brand value toward brand loyalty on Tolak Angin Herbal customers in DKI Jakarta. The research form used in this study is descriptive and causal research, using five points of likert scale to measure all variables. Sample collected using purposive sampling technique with primary and secondary data and using 129 respondents. Data analytic method using in this study is multiple linear regression. The result of this research has shown that brand satisfaction, brand image, brand impact and brand value have an effect on brand loyalty to Tolak Angin Herbal customers in DKI Jakarta.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86764793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study investigates the effect of the board of directors (BOD) diversity on dividend policy and how the implications of profitability are treated as moderation. Dividend policy and BOD characteristics have been studied extensively; however, the profitability role being moderating variable and BOD diversity are challenging. To the best of the authors' knowledge, this study is one of the first to examine profitability as moderation. BOD diversity includes gender, age, education level, accounting expertise, and nationality. The research period spanned 2017-2020, where the number of samples was 370 companies listed on the Indonesia Stock Exchange, resulting in 1,480 data. The regression model used is panel data. Overall, BOD gender, education level, and nationality are homogeneous, where female directors, directors with master's education, and foreign directors have a small proportion. As a result, they have no significant effect in promoting dividends. In addition, profitability cannot influence the relationship between board gender and board nationality on dividends. Nevertheless, profitability moderates the relationship between board nationality and dividend policy to a significant negative. Further, board age and accounting expertise positively and significantly affect dividend policy, and the results are identical when moderated by profitability. The proportion of board expertise expressed is heterogeneous, and the board age of 52 years is categorized as old, while they mitigate agency conflict. Thus, companies are required to maintain these proportions. However, companies must remedy the recruitment system to accommodate more female directors, directors with higher education at the master's level, and foreign directors. The government must also refer to regulations in developed and developing countries that establish a minimum quota for the presence of female directors.
{"title":"Can Board Diversity Promote Dividend Policy? Seeking The Role of Profitability","authors":"Muhammad Taufik, J. Jessica, Nicken Destriana","doi":"10.34208/jba.v24i2.1623","DOIUrl":"https://doi.org/10.34208/jba.v24i2.1623","url":null,"abstract":"This study investigates the effect of the board of directors (BOD) diversity on dividend policy and how the implications of profitability are treated as moderation. Dividend policy and BOD characteristics have been studied extensively; however, the profitability role being moderating variable and BOD diversity are challenging. To the best of the authors' knowledge, this study is one of the first to examine profitability as moderation. BOD diversity includes gender, age, education level, accounting expertise, and nationality. The research period spanned 2017-2020, where the number of samples was 370 companies listed on the Indonesia Stock Exchange, resulting in 1,480 data. The regression model used is panel data. Overall, BOD gender, education level, and nationality are homogeneous, where female directors, directors with master's education, and foreign directors have a small proportion. As a result, they have no significant effect in promoting dividends. In addition, profitability cannot influence the relationship between board gender and board nationality on dividends. Nevertheless, profitability moderates the relationship between board nationality and dividend policy to a significant negative. Further, board age and accounting expertise positively and significantly affect dividend policy, and the results are identical when moderated by profitability. The proportion of board expertise expressed is heterogeneous, and the board age of 52 years is categorized as old, while they mitigate agency conflict. Thus, companies are required to maintain these proportions. However, companies must remedy the recruitment system to accommodate more female directors, directors with higher education at the master's level, and foreign directors. The government must also refer to regulations in developed and developing countries that establish a minimum quota for the presence of female directors.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76526960","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines the effect of green innovation and green intellectual capital on firm value, as well as the effect of firm size on the memorization of green innovation and green intellectual capital on firm value. This study used non-financial sector data listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period. Furthermore, this study used a purposive sampling for data sampling and multiple regression models for data analysis method. The green intellectual capital simultaneously has a positive effect on firm value. Meanwhile, green innovation has a positive effect on firm value. Then, firm size weakens the moderating effect of green intellectual capital on firm value.
{"title":"Pengaruh Green Innovation dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi","authors":"Clarissa Tonay, Etty Murwaningsari","doi":"10.34208/jba.v24i2.1484","DOIUrl":"https://doi.org/10.34208/jba.v24i2.1484","url":null,"abstract":"This study examines the effect of green innovation and green intellectual capital on firm value, as well as the effect of firm size on the memorization of green innovation and green intellectual capital on firm value. This study used non-financial sector data listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period. Furthermore, this study used a purposive sampling for data sampling and multiple regression models for data analysis method. The green intellectual capital simultaneously has a positive effect on firm value. Meanwhile, green innovation has a positive effect on firm value. Then, firm size weakens the moderating effect of green intellectual capital on firm value.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86272210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-27DOI: 10.21107/infestasi.v18i2.17181
Alfa Vivianita, Anantya Roestanto, Juhanes -, E. -
{"title":"Determinan Pengungkapan ESG (Environment Social Govern-ance) dengan Profitabilitas Sebagai Variabel Moderasi","authors":"Alfa Vivianita, Anantya Roestanto, Juhanes -, E. -","doi":"10.21107/infestasi.v18i2.17181","DOIUrl":"https://doi.org/10.21107/infestasi.v18i2.17181","url":null,"abstract":"","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72452311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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