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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) JITAA : Journal Of International Taxation, Accounting And Auditing
Sindy fuji Lestari
Universitas Gadjah Mada
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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DOES CONCENTRATED OWNERSHIP MATTER? MODERATING THE LINK BETWEEN LIQUIDITY AND CSR Mutmainnah Mutmainnah; Nur Asni; Muhammad Zaikin; La Ode Muhammad Saum Fasihu; Sindy fuji Lestari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 5 No 01 (2026): JITAA: JOURNAL OF INTERNATIONAL TAXATION ACCOUNTING AND AUDITING
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v5i01.2482

Abstract

With ownership concentration acting as a moderating variable, this research investigates the relationship between working capital efficiency measured by the cash conversion cycle (CCC) and CSR performance in light of the importance of CSR activities in sustainable business strategies.  Panel regression in STATA 17 was used to analyze 162 non-financial companies listed on the Indonesia Stock Exchange between 2018 and 2023 using purposive selection.  The findings indicate that ownership concentration exacerbates this negative relationship, whereas a shorter CCC (more liquidity) enhances CSR performance.  The results show that working capital management is linked to financial efficiency and is a strategic instrument for establishing long-term legitimacy and complying with regulatory obligations.  The research emphasizes how important it is for management, stakeholders, and regulators to assess ownership structure and liquidity in order to promote sustainable business practices, especially in developing markets like Indonesia.
WHEN DOES PROFITABILITY TRANSLATE INTO ESG PERFORMANCE? THE ROLE OF EARNINGS QUALITY IN EMERGING MARKET Mutmainnah; Hasnidar; La Ode Muhammad Saum Fasihu; Muhammad Zaikin; Sindy Fuji Lestari
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i2.86587

Abstract

This research aimed at investigating the impact of profitability on ESG performance with a moderating effect of earnings quality by taking Return on Assets (RoA) and Return on Equity (RoE) as proxies for profitability. This study applies panel data regression analysis with the STATA version 17 for case approximately 162 non-financial companies recorded in Indonesia Stock Exchange (IDX) at period time between 2018 and 2023 that was taken by purposive sampling. While profitability is broadly considered an indicator for a company’s financial performance, not all profitability measures tell us the same thing about ESG. The results suggest that there is no direct relationship between RoA and ESG performance. Nevertheless, moderated by earnings quality as it is, this makes the difference, with asset efficiency affecting ESG performance only under high-quality earnings. Second, RoE has a significant positive impact on ESGperformance without the moderation effect of earnings quality, suggesting that equitybased profitability enhances ESG performances via firm financial resources and stakeholders demands.
Co-Authors Hasnidar, . La Ode Muhammad Saum Fasihu Muhammad Zaikin Mutmainnah Mutmainnah Nur Asni