Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal DIALEKTIKA : Jurnal Ilmu Sosial
Bambang Wahyudi Wicaksono
Institut Bisnis Nusantara Jakarta
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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

Found 2 Documents
Search

 1 
The Effect of Sales Growth, Business Risk, and Asset Structure on Capital Structure: Evidence from Metal and Related Subsector Companies Listed on the Indonesia Stock Exchange During the 2019–2022 Period Bambang Wahyudi Wicaksono; Edi Wahyu Wibowo; Enjelina Sari
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1109

Abstract

This study aims to determine the simultaneous and partial effects of sales growth, business risk, and asset structure on the capital structure of companies in the metal and allied sub-sectors listed on the Indonesia Stock Exchange from 2019 to 2022. An associative research method was employed, utilizing a sample of 15 companies from the metal and allied sub-sectors selected via purposive sampling. Data analysis techniques included descriptive statistics, panel data regression modeling, multiple linear regression, the coefficient of determination, F-tests and t-tests, and classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation). The F-test results indicate that sales growth, business risk, and asset structure simultaneously have a significant effect on capital structure. The t-test results show that sales growth has a partial effect on capital structure, whereas business risk and asset structure do not have a partial effect on capital structure. Keywords: Sales Growth, Business Risk, Asset Structure, Capital Structure
Sustainability Accounting Adoption: The Impact of ESG Dimensions on Managerial Decision-Making Albertus Karjono; Edi Wahyu Wibowo; Bambang Wahyudi Wicaksono
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1111

Abstract

Contemporary developments in corporate management reveal an increasing emphasis on sustainability manifested through Environmental, Social, and Governance (ESG) initiatives and digitalization as key determinants of financial performance and firm value. This literature review aims to analyze the complex and dynamic interplay between corporate sustainability and digital disruption, as well as their impact on corporate financial performance and firm value. The analysis is based on a review of studies within the accounting and finance domains that predominantly employ quantitative approaches. Common methodologies found in the reviewed research include longitudinal panel econometric models and Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were sourced from secondary datasets, such as global financial databases and corporate annual reports. Key variables were measured using both accounting perspectives (Return on Assets) and market perspectives (Market Value to Book Value) to assess financial performance and firm value. The findings support a positive and significant relationship between sustainability performance and financial performance, as measured by both ROA and MV/BV. High-quality environmental accounting disclosure is significantly associated with a lower cost of equity, indicating that investors prioritize sustainability factors in their investment decisions. Digital disruption and financial technology (FinTech) act as transformative forces. FinTech exerts a strong, positive, and significant direct impact on the adoption of sustainable finance practices and enhances the integration of ESG into financial reporting (FRESGI). Digital transformation was found to positively moderate the relationship between financial performance (ROA) and business sustainability, thereby reinforcing the positive effect. However, cross-sector interactions involving corporate sustainability and public sector financial or technological agendas can exert a negative moderating effect on ESG integration, suggesting structural friction or a misalignment of priorities.
Co-Authors Edi Wahyu Wibowo Enjelina Sari Karjono, Albertus