Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal International Journal of Economics, Management and Accounting Journal of State Economic Research
Etty Gurendrawati
Jakarta State University, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Impact of ESG Disclosure and Risk Management on Firm Value: Empirical Study in ASEAN Yureza Rian Wibowo; Etty Gurendrawati; Gatot Nazir Muhammad
Journal of State Economic Research Vol. 1 No. 4 (2026): Journal of State Economic Research
Publisher : Yayasan Cerdas Pedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/jser.v1i4.406

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and risk management on firm value in public companies within the Association of Southeast Asian Nations (ASEAN) during 2020–2024. The study employs a quantitative approach using balanced panel data from 272 public companies across ASEAN countries obtained from Refinitiv Eikon. Firm value is proxied by Price to Book Value (PBV), ESG disclosure is measured using ESG Score, while risk management is proxied by Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA). Data were analyzed using panel data regression with the Fixed Effect Model (FEM). The results indicate that ESG disclosure has a positive and significant effect on firm value, while risk management has no significant effect. These findings suggest that investors increasingly consider sustainability, transparency, and corporate governance in investment decision-making. This study contributes to the literature on ESG disclosure, risk management, and firm value in emerging markets within the ASEAN region.
Analysis of the Determinants of People's Tendency to Go into Debt Mediated by Materialism and Moderated by Financial Literacy Rita Friana; Etty Gurendrawati; Umi Widyastuti
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 6 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i6.359

Abstract

The increasingly massive development of digital financial services has increased ease of access to credit, but on the other hand, has triggered an increased tendency to incur debt among certain groups, including teachers. This study aims to analyze the determinants of people's tendency to incur debt by examining the role of materialism as a mediating variable and financial literacy as a moderating variable. This study used a quantitative approach with a cross-sectional design. The study population was teachers in Indonesia, with a sample of 416 respondents obtained through convenience sampling techniques and data collection using online questionnaires. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS 4.0. The results showed that indebtedness attitudes have a significant positive effect on consumer debt (β = 0.139; p < 0.05). In addition, impulsivity (β = 0.306; p < 0.001) and debt attitudes (β = 0.464; p < 0.001) had a significant positive effect on materialism, while self-esteem had no significant effect and economic vulnerability had a significant negative effect on materialism (β = −0.248; p < 0.001). Materialism had a significant positive effect on consumer debt (β = 0.232; p < 0.001) and was shown to partially mediate the effect of debt attitudes on consumer debt. In addition, financial literacy significantly moderated the relationship between debt attitudes and consumer debt. The R² value of 0.613 indicates that the model has strong explanatory power for materialism, while the R² of 0.201 indicates moderate explanatory power for consumer debt.
Co-Authors Gatot Nazir Muhammad Rita Friana Umi Widyastuti Yureza Rian Wibowo