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All Journal Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Adli Rikanda Saputra
UIN Raden Intan Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA ESG DI NEGARA BERKEMBANG: TINJAUAN LITERATUR Adli Rikanda Saputra
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/7zzmws06

Abstract

This study reviews the determinants of Environmental, Social, and Governance (ESG) performance in developing countries. ESG has become an important framework for assessing corporate sustainability, yet its implementation in developing countries remains constrained by weak institutional quality, limited regulation, low stakeholder pressure, and inadequate ESG data availability. This study applies a literature review approach by synthesizing 60 scholarly articles published between 2019 and 2026 on ESG performance, ESG disclosure, and ESG determinants in emerging markets. The review shows that ESG in developing countries is influenced by both internal and external determinants. Internal determinants include firm size, profitability, leverage, ownership structure, board characteristics, management characteristics, innovation, and R&D investment. External determinants include institutional quality, ESG regulation, financial market development, stakeholder pressure, national culture, political stability, environmental vulnerability, and international integration. The findings also indicate that ESG determinants vary across environmental, social, and governance dimensions as well as across industrial sectors. This review concludes that ESG development in developing countries is highly contextual and cannot be fully explained using frameworks derived from developed economies. Future studies should employ longitudinal, comparative, and context-sensitive designs, extend analysis to SMEs and underexplored sectors, improve ESG measurement, and examine how ESG contributes to sustainable development in developing economies.
FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING PADA PERUSAHAAN PUBLIK DAN PERUSAHAAN MILIK PEMERINTAH: TINJAUAN PUSTAKA Adli Rikanda Saputra
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/p28q9q41

Abstract

Corporate cash holding is a strategic financial decision that reflects a firm’s ability to maintain liquidity, respond to uncertainty, and support investment opportunities. This study aims to synthesize previous research on the factors influencing cash holding in public companies. Particular attention is given to government-owned companies. This research applies a literature review method by examining relevant studies from major academic databases and analyzing them through thematic synthesis. The review identifies that corporate cash holding decisions are shaped by firm-specific, governance-related, macroeconomic, and institutional factors. These factors interact in complex ways and influence both the level and value of corporate cash holding. The main determinants found in the literature include firm size, leverage, cash flow, cash flow volatility, growth opportunities, net working capital, corporate governance, board characteristics, ownership structure, political connections, financial constraints, dividend policy, CEO characteristics, ESG performance, and digital finance. In government-owned companies, state ownership, political connections, governance quality, and institutional environment are particularly important because these factors may influence both the level and value of cash holding. The findings also show that no single theory fully explains cash holding behavior, as trade-off theory, pecking order theory, agency theory, and free cash flow hypothesis each provide partial explanations. This study concludes that future research should adopt more comparative, longitudinal, and context-sensitive approaches, particularly in examining cash holding in government-owned companies amid digital transformation, sustainability pressures, and increasing economic uncertainty.
FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS LABA PADA INDUSTRI BERISIKO LINGKUNGAN TINGGI: TINJAUAN LITERATUR Adli Rikanda Saputra
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/gven1k13

Abstract

This review aims to synthesize the existing literature on factors influencing earnings quality in environmentally high-risk industries. These industries, including energy, mining, chemicals, heavy manufacturing, and utilities, face increasing pressure from carbon risk, carbon emissions, environmental regulation, public scrutiny, and sustainability reporting demands. This review adopts a structured literature review approach by examining relevant empirical and theoretical studies obtained from academic databases such as Scopus, Web of Science, SSRN, and Google Scholar. The literature was analyzed thematically to identify major determinants, theoretical perspectives, methodological trends, and future research gaps. The findings indicate that carbon risk and emission exposure generally reduce earnings quality through higher earnings management; however, this relationship is not linear and depends on governance quality, regulatory uncertainty, environmental performance, and institutional context. Environmental regulation and political costs also influence managerial reporting incentives, while environmental performance and CSR initiatives tend to improve earnings quality, although substitution between accrual-based and real earnings management remains an important concern. Investor attention, external monitoring, environmental disclosure, board financial literacy, executive compensation, internal control quality, and audit quality further moderate the relationship between environmental risk and earnings quality. This review concludes that earnings quality in environmentally high-risk industries is shaped by the interaction between environmental pressure, managerial incentives, governance mechanisms, and institutional context. Future research should expand the geographical and sectoral scope, adopt multidimensional earnings quality measures, and employ stronger causal identification strategies
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KEPUTUSAN INVESTASI PERUSAHAAN NON-KEUANGAN PADA JAKARTA ISLAMIC INDEX 70 PERIODE 2020–2023 Adli Rikanda Saputra
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rvaba949

Abstract

This study examines the effect of board of commissioners’ characteristics on investment decisions among non-financial firms listed in the Jakarta Islamic Index 70 (JII70) during the 2020–2023 period. Investment decisions are proxied by the investment-to-asset ratio, which reflects firms’ long-term capital allocation intensity. The study employs secondary data obtained from annual reports and corporate governance reports, covering 25 firms and generating 100 panel observations. Panel data regression is applied, and model selection tests indicate that the Fixed Effect Model is the most appropriate specification. The results reveal that board independence has a positive and significant effect on investment decisions, while board size has a negative and significant effect. In contrast, board gender diversity does not have a significant impact on firms’ investment decisions during the study period. These findings suggest that monitoring effectiveness and board structure efficiency play a more prominent role in shaping investment intensity than gender composition on the board. This study contributes to the Islamic corporate governance literature by providing empirical evidence from Indonesia’s JII70 on how board independence and board structure efficiency are associated with firms’ investment intensity.
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