{"id":"https://openalex.org/W2552935985","doi":"https://doi.org/10.23917/reaksi.v1i1.1954","title":"PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015)","display_name":"PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015)","publication_year":2017,"publication_date":"2017-08-11","ids":{"openalex":"https://openalex.org/W2552935985","doi":"https://doi.org/10.23917/reaksi.v1i1.1954","mag":"2552935985"},"language":"en","primary_location":{"id":"doi:10.23917/reaksi.v1i1.1954","doi":"https://doi.org/10.23917/reaksi.v1i1.1954","is_oa":true,"landing_page_url":"https://doi.org/10.23917/reaksi.v1i1.1954","pdf_url":"http://journals.ums.ac.id/index.php/reaksi/article/download/1954/1396","source":{"id":"https://openalex.org/S4210206813","display_name":"Riset Akuntansi dan Keuangan Indonesia","issn_l":"1411-6510","issn":["1411-6510","2541-6111"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315061","host_organization_name":"Muhammadiyah University Press","host_organization_lineage":["https://openalex.org/P4310315061"],"host_organization_lineage_names":["Muhammadiyah University Press"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Riset Akuntansi dan Keuangan Indonesia","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://journals.ums.ac.id/index.php/reaksi/article/download/1954/1396","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5035048976","display_name":"Ilham Nuryana Fatchan","orcid":"https://orcid.org/0000-0002-6086-1836","observed_orcids":["https://orcid.org/0000-0002-6086-1836"]},"institutions":[{"id":"https://openalex.org/I3131389504","display_name":"Muhammadiyah University of Surakarta","ror":"https://ror.org/03cnmz153","country_code":"ID","type":"education","lineage":["https://openalex.org/I3131389504"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ilham Nuryana Fatchan","raw_affiliation_strings":["Program Studi Akuntansi \nFakultas Ekonomi dan Bisnis \nUniversitas Muhammadiyah Surakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi \nFakultas Ekonomi dan Bisnis \nUniversitas Muhammadiyah Surakarta","institution_ids":["https://openalex.org/I3131389504"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091067625","display_name":"Rina Trisnawati","orcid":"https://orcid.org/0000-0002-9574-2992","observed_orcids":["https://orcid.org/0000-0002-9574-2992"]},"institutions":[{"id":"https://openalex.org/I3131389504","display_name":"Muhammadiyah University of Surakarta","ror":"https://ror.org/03cnmz153","country_code":"ID","type":"education","lineage":["https://openalex.org/I3131389504"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rina Trisnawati","raw_affiliation_strings":["Program Studi Akuntansi \nFakultas Ekonomi dan Bisnis \nUniversitas Muhammadiyah Surakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi \nFakultas Ekonomi dan Bisnis \nUniversitas Muhammadiyah Surakarta","institution_ids":["https://openalex.org/I3131389504"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3131389504"],"apc_list":null,"apc_paid":null,"fwci":3.2538,"has_fulltext":true,"cited_by_count":46,"citation_normalized_percentile":{"value":0.92967527,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"1","issue":"1","first_page":"25","last_page":"34"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.5023999810218811,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.5023999810218811,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.4916999936103821,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13616","display_name":"Governance, Compliance, and Sustainability","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/good-corporate-governance","display_name":"good corporate governance","score":0.9769999980926514},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.7049999833106995},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.968999981880188},{"id":"https://openalex.org/keywords/moderating-effect-of-corporate-governance","display_name":"moderating effect of corporate governance","score":0.8389999866485596},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.8460000157356262}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.8173885345458984},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.7509413957595825},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.700137734413147},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6922934651374817},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6571332812309265},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5874931812286377},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.5514413714408875},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.49932169914245605},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.48790809512138367},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.47320979833602905},{"id":"https://openalex.org/C2776667712","wikidata":"https://www.wikidata.org/wiki/Q5172498","display_name":"Corporate sustainability","level":3,"score":0.4389965832233429},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.4196040630340576},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16201937198638916},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.08858084678649902},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.08095741271972656},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.05378106236457825},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.23917/reaksi.v1i1.1954","doi":"https://doi.org/10.23917/reaksi.v1i1.1954","is_oa":true,"landing_page_url":"https://doi.org/10.23917/reaksi.v1i1.1954","pdf_url":"http://journals.ums.ac.id/index.php/reaksi/article/download/1954/1396","source":{"id":"https://openalex.org/S4210206813","display_name":"Riset Akuntansi dan Keuangan Indonesia","issn_l":"1411-6510","issn":["1411-6510","2541-6111"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315061","host_organization_name":"Muhammadiyah University Press","host_organization_lineage":["https://openalex.org/P4310315061"],"host_organization_lineage_names":["Muhammadiyah University Press"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Riset Akuntansi dan Keuangan Indonesia","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:7cde95c9f3a24980bbe023ba594a2367","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/7cde95c9f3a24980bbe023ba594a2367","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Riset Akuntansi dan Keuangan Indonesia, Vol 1, Iss 1, Pp 25-34 (2018)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.23917/reaksi.v1i1.1954","doi":"https://doi.org/10.23917/reaksi.v1i1.1954","is_oa":true,"landing_page_url":"https://doi.org/10.23917/reaksi.v1i1.1954","pdf_url":"http://journals.ums.ac.id/index.php/reaksi/article/download/1954/1396","source":{"id":"https://openalex.org/S4210206813","display_name":"Riset Akuntansi dan Keuangan Indonesia","issn_l":"1411-6510","issn":["1411-6510","2541-6111"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315061","host_organization_name":"Muhammadiyah University Press","host_organization_lineage":["https://openalex.org/P4310315061"],"host_organization_lineage_names":["Muhammadiyah University Press"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Riset Akuntansi dan Keuangan Indonesia","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.4099999964237213}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2552935985.pdf","grobid_xml":"https://content.openalex.org/works/W2552935985.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W47950680","https://openalex.org/W1490170611","https://openalex.org/W1862538175","https://openalex.org/W1913804460","https://openalex.org/W2339909976","https://openalex.org/W2618382767","https://openalex.org/W4240522190"],"related_works":["https://openalex.org/W7107958180","https://openalex.org/W7023833787","https://openalex.org/W7070679969","https://openalex.org/W3044609850","https://openalex.org/W3009676959","https://openalex.org/W4412367154","https://openalex.org/W2971591684","https://openalex.org/W3169158374","https://openalex.org/W7165823068","https://openalex.org/W4398174552"],"abstract_inverted_index":{"This":[0],"study":[1],"aims":[2],"to":[3],"investigate":[4],"the":[5,21,34,59,75],"influence":[6,95,105,119],"of":[7,16,53],"corporate":[8,100,110,124],"governance":[9,101,111],"and":[10,42,73,109,123],"sustainability":[11,90,121],"report":[12,91,122],"on":[13,58,96,106,120],"firm":[14,97,107],"value":[15,108,125],"all":[17],"companies":[18,50],"listed":[19],"in":[20],"Indonesia":[22,37,54,60],"Stock":[23,61],"Exchange.":[24],"The":[25,47,65,86],"data":[26,29],"is":[27,31,49,116],"secondary":[28],"which":[30],"obtained":[32,74],"from":[33],"website":[35,44],"www.ncsr-id.org,":[36],"Capital":[38],"Market":[39],"Directory":[40],"(ICMD),":[41],"each":[43],"owned":[45],"companies.":[46,77],"sample":[48,66],"that":[51,89],"member":[52],"Sustainability":[55],"Report":[56],"Award":[57],"Exchange":[62],"during":[63],"2014-2015.":[64],"was":[67,80],"selected":[68],"by":[69],"purposive":[70],"sampling":[71],"method":[72],"34":[76],"Data":[78],"analysis":[79],"performed":[81],"with":[82],"multiple":[83],"regression":[84],"method.":[85],"results":[87],"show":[88],"has":[92],"a":[93,103,113],"significantly":[94,104,118],"value,":[98],"good":[99],"hasn\u2019t":[102],"as":[112],"moderating":[114],"variable":[115],"not":[117]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":12},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":13},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-11-30T00:00:00"}