The energy sector listed on the Indonesia Stock Exchange experienced significant growth in 2022, followed by a decline in 2023. This fluctuation illustrates the high level of market volatility that affects stock prices and firm value, thereby emphasizing the need for greater transparency through sustainability reporting, strong corporate governance, and effective resource management. Firm …
Based on data from the Summary Report of Semester Audit Results (IHPS) I of 2023, the BPK revealed 9,261 findings covering weaknesses in the internal control system, non-compliance that could result in losses, potential losses, and shortfalls in revenue, as well as inefficiency, inefficiency, and ineffectiveness (3E) with a total value of IDR 18.19 trillion. This also happened in the Riau P…
Based on data from the Department of Cooperatives and SMEs of Pekanbaru City, an increase in the number of businesses from 2020 to 2022 can be observed. Over the three-year period, 191 new businesses were established, indicating intense competition among SMEs in Pekanbaru City. While small businesses experienced only slight growth, medium-sized businesses showed no increase over the same p…
In recent years, Indonesia has faced significant environmental challenges, particularly related to climate change caused by environmental degradation and pollution. These issues have heightened corporate awareness regarding the importance of the Sustainable Development Goals (SDGs). Progress towards the SDGs can be transparently measured through Sustainability Reports, which reflect a comp…
This study aims to analyze the factors hindering the optimization of regional tax arrears collection, identify appropriate strategies for optimizing tax collection, and examine the factors influencing the effectiveness of tax arrears collection in the Dumai City Government. The research uses a qualitative approach with a descriptive method, involving data collection through observations, semi-s…
This research is motivated by the lack of optimal implementation of supply chain management in the micro, small and medium business sector. Currently in Indonesia only 18% of MSMEs implement good supply chain management. This condition causes various problems, such as diffculty in obtaining cheap, timely and appropriate raw materials. The purpose of this study is to analyze the effect of trust …
This study aims to empirically test the influence of organizational culture, internal audit effectiveness, and good corporate governance on fraud prevention at Rural Credit Banks (BPR) in Riau Province. This study employs a quantitative approach using Structural Equation Modeling based on Partial Least Square (SEM-PLS) analysis, utilizing SmartPLS software version 3. Data was collected from 84 …
This study is motivated by the growing urgency for companies to integrate sustainability aspects into their business strategies, in line with increasing public expectations for environmental, social, and governance accountability. Environmental, Social, Governance (ESG) has become a key indicator in measuring a company's commitment to sustainability, which not only affects its reputation but al…
SUMMARY NURUL HIKMAH PUTRI, NIM. 2210248012, The Impact of Profitability, Women in the Board of Commissioners and Board of Directors, and Media Exposure on Carbon Emission Disclosure with Environmental Performance as a Moderating Variable. Supervised and proctoring by Enni Safitri and Alfiati Silfi. The purpose of this study is to analyze the impact of profitability, women in the board of com…
SUMMARY AMANDA AGNES SILVIANI, NIM. 2310246435. The Effect of Board Diversity, Environmental, Social, and Governance Disclosure and Green Innovation on the Company's Financial Performance: Sustainability Committee as a Moderator. Supervised and proctoring by Kamaliah and Meilda Wiguna Financial performance reflects the effectiveness of a company's business strategy and operational efficiency …
SUMMARY MAIZA ANGGRAINI, NIM.2310246437. The Effect of Good Corporate Governance, Leverage, and Profitability on Sustainability Report (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange in 2021-2023. Supervised by Rita Anugerah and Poppy Nurmayanti. Sustainability reports play a role in disclosing the economic, social and environmental impacts of company opera…