Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Studi Akuntansi, Keuangan, dan Manajemen Advances in Economics & Financial Studies
Yubelina Mamoribo
Universitas Papua, Manokwari, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Environmental, Social, and Governance Investment Decisions Among Students: Partial Least Squares and Machine Learning Analysis Bill Pangayow; Juliana Waromi; Cornelia Matani; Yubelina Mamoribo
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.6564

Abstract

Purpose: This study aims to explore the factors influencing university students' interest in investing in companies that prioritize Environmental, Social, and Governance (ESG) principles in Indonesia, focusing on financial literacy, ESG awareness, subjective norms, and ESG risk perceptions. Methodology: A quantitative approach was employed using survey data collected from 104 accounting students at two public universities. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) and machine learning-based PLS regression, providing both causal inference and predictive modeling. Results: The study found that ESG awareness and subjective norms were the strongest predictors of students' interest in ESG investments. Financial literacy and ESG risk perception had weaker influences. PLS-SEM yielded an R² of 0.653, while PLS the regression showed an average R² of 0.482. Conclusions: ESG awareness and subjective norms are critical in shaping students' investment behavior, with ESG education in curricula and leveraging social influence being crucial to This promotes sustainable investment decisions. Financial literacy alone did not significantly affect ESG investment interest. Limitations: The study is limited by its sample size, which only includes students from two universities, and its cross-sectional design, restricting generalizability and the examination of changes over time. Contributions: This research provides a novel framework for understanding ESG investment behavior by integrating PLS-SEM and machine learning-based PLS regression, contributing to both theoretical insights and practical implications for promoting sustainable investment practices.
Improving the Quality of Financial Reports through Human Resources, Information Technology, Internal Controls, the Implementation of Government Accounting Standards, and Leadership Style: (Case Study on Regional Apparatus Organization of West Papua Province) Syarifuddin Syarifuddin; Marlina Malino; Stevanie Lusye Sahertian; Muhammad Arif Wiratama Fattah; Christine S.M. Marpaung; Yubelina Mamoribo
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1056

Abstract

Purpose: This study investigates the influence of human resource competency, information technology utilization, internal control systems, Government Accounting Standards implementation, and leadership style on the quality of financial reporting in Regional Apparatus Organizations of West Papua Province. Research Method: This study employed a quantitative descriptive design using primary data collected through structured questionnaires. Responses were measured using a five-point Likert scale ranging from strongly disagree to agree strongly. The data were converted into numerical values and analyzed using multiple linear regression to examine the relationships between the independent variables and financial reporting quality. Results and Discussion: The study involved 46 Regional Apparatus Organizations, with a total population of 184 respondents. The findings indicate that human resource competency, internal control systems, and Government Accounting Standards implementation positively affect financial reporting quality. However, information technology utilization and leadership style do not significantly affect the quality of financial reporting in West Papua Province. Implications: These findings provide empirical insights for policymakers and government institutions, particularly Regional Apparatus Organizations, in evaluating and improving government financial reporting quality. Originality: This study enriches the literature by providing empirical evidence regarding factors influencing government financial reporting quality in West Papua Province.
Co-Authors Bill Pangayow Christine S.M. Marpaung Cornelia Matani Juliana Waromi Marlina Malino Muhammad Arif Wiratama Fattah Stevanie Lusye Sahertian Syarifuddin Syarifuddin