1,720,957 research outputs found
PERAN UKURAN DEWAN, KEANGGOTAAN DEWAN INDEPENDEN, DAN KEBERAGAMAN GENDER TERHADAP SKOR ESG PERUSAHAAN DI ASIA TENGGARA
No full textABSTRAKPenelitian ini menganalisis pengaruh ukuran dewan, keanggotaan dewan independen, dan keberagaman gender terhadap skor ESG pada perusahaan publik yang terdaftar di Asia Tenggara, yaitu yaitu Indonesia, Malaysia, Singapura, Filipina, Vietnam, dan Thailand. Data yang digunakan mencakup 3.179 observasi dari 657 perusahaan selama periode 2012 hingga 2023. Dengan menggunakan model regresi efek tetap dari data panel tidak seimbang, hasil penelitian menunjukkan bahwa ukuran dewan, keanggotaan dewan independen dan keberagaman gender secara signifikan meningkatkan skor ESG. Sesuai dengan stakeholder theory, struktur dewan yang inklusif dan beragam memiliki peran penting untuk memenuhi ekspektasi pemangku kepentingan, meningkatkan akuntabilitas, dan mendukung keberlanjutan. Dewan yang beragam akan mendorong perusahaan untuk lebih efektif mengintegrasikan perspektif dan kebutuhan pemangku kepentingan ke dalam strategi keberlanjutan. Penelitian ini memberikan wawasan bagi pembuat kebijakan, perusahaan, dan investor untuk mendorong tata kelola yang lebih responsif terhadap tantangan keberlanjutan dan peningkatan nilai jangka panjang. Kata kunci: Skor ESG, Ukuran Dewan, Anggota Dewan Independen, Keberagaman Gender  ABSTRACTThis study analyzed the impact of board size, independent board membership, and gender diversity on ESG scores in publicly listed companies across Southeast Asia, specifically in Indonesia, Malaysia, Singapore, the Philippines, Vietnam, and Thailand. The data comprises 3,179 observations from 657 companies over the period from 2012 to 2023. Using a fixed-effects regression model on unbalanced panel data, the findings reveal that board size, independent board membership, and gender diversity significantly enhance ESG scores. Consistent with stakeholder theory, an inclusive and diverse board structure plays a crucial role in meeting stakeholder expectations, enhancing accountability, and supporting sustainability. A diverse board encourages companies to more effectively integrate stakeholder perspectives and needs into sustainability strategies. This study provides valuable insights for policymakers, corporate leaders, and investors to promote governance structures that are more responsive to sustainability challenges and contribute to long-term value creation. Keywords: ESG Scores, Board Size, Independent Board Member, Gender Diversit
Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Tipe Perusahaan Di Indonesia
Get PDFThis study aims to analyze the level of CSR disclosure in sustainability report and to analyze the comparison between GRI categories in high profile and low profile companies. The unit of analysis in this study are 34 companies that have published sustainability report. This research used content analysis method and the data are analyzed using descriptive statistic. The results of this study indicate that the average level of CSR disclosure of high profile companies is higher than low profile companies. The Economic category (EC) and Labor Practices and Decent Work sub-category (LA) are the categories with the highest disclosure rates in both high profile and low profile companies. In the Environmental category (EN), high profile companies do much higher disclosure than low profile companies. In the social category with sub category of Society (SO) and Product Responsibility (PR), there is no significant disclosure difference between high profile and low profile companies. The sub-category of Human Rights (HR) is the lowest-average category of disclosure in both high profile and low profile companies
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN SELAMA PANDEMI COVID-19 DENGAN MASA JABATAN CEO SEBAGAI VARIABEL MODERASI
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh pengungkapan ESG secara parsial terhadap kinerja keuangan perusahaan selama pandemi covid-19, pengaruh pengungkapan ESG secara simultan terhadap kinerja keuangan perusahaan selama pandemi covid-19, dan pengaruh pengungkapan ESG terhadap kinerja keuangan perusahaan yang dimoderasi oleh masa jabatan CEO. Penelitian ini merupakan penelitian kuantitatif dengan menguji hipotesis. Penelitian ini menggunakan metode purposive sampling sebagai teknik pengumpulan data. Jumlah sampel dalam penelitian ini adalah 54 data perusahaan sektor energy dan sektor basic material yang terdaftar di BEI periode 2020-2021. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pengungkapan kinerja lingkungan (environmental) berpengaruh positif signifikan terhadap kinerja keuangan selama pandemi covid-19, pengungkapan kinerja sosial (social) tidak berpengaruh signifikan terhadap kinerja keuangan selama pandemi covid-19, pengungkapan kinerja tata kelola (governance) tidak berpengaruh signifikan terhadap kinerja keuangan selama pandemi covid-19, pengungkapan ESG secara simultan berpengaruh positif signifikan terhadap kinerja keuangan selama pandemi covid-19, dan masa jabatan CEO tidak dapat memoderasi hubungan pengaruh pengungkapan ESG secara simultan terhadap kinerja keuangan perusahaan
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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