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All Journal Jurnal Akuntansi dan Perpajakan Journal of the Community Development in Asia Journal of Culture Accounting and Auditing Adpebi Science Series Jurnal Akuntansi Dan Manajemen
Kristianti, Ika Puspita
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisa Literasi Finansial, Sikap Finansial, dan Perilaku Finansial pada Milenial dan Generasi Z Kristianti, Ika Puspita; Kristiana, Deranika Ratna
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6865

Abstract

This research aims to analyze financial literacy and financial behavior in Indonesia, which specifically aims to find a correlation between the level of financial literacy and financial attitudes towards financial behavior. This research also analyzes and compares the influence of demographic characteristics on financial literacy levels. This research develops financial behavior theory in explaining and predicting the influence of financial literacy and financial attitudes on individual behavior. According to OECD & Lusardi (2019), financial literacy is divided into 3 dimensions, namely financial knowledge, financial attitudes and financial behavior. This research falls into the area of finance, which emphasizes the importance of financial education for individuals. This research uses a survey method containing a questionnaire to collect respondents' responses to indicators of financial literacy, financial attitudes and financial behavior. The results of data collection and processing show that financial literacy and financial attitudes are significantly correlated with individual financial behavior, namely that the level of financial literacy in men is higher than in women, and there is a higher financial attitude in individuals who have an educational background in economics. Considering that data collection uses an online survey, researchers cannot monitor respondents when filling out the questionnaire to ensure respondents' accuracy in filling out the survey. This research can be developed on various other indicators, such as education level, parenting style, and demographic location. In addition, a larger sample size will increase the reliability of the results.
Catalyst for Change: Women on Board and Its Effects on Sustainable Financing Kristianti, Ika Puspita
Adpebi Science Series Vol. 2 No. 1 (2024): 3rd AICMEST 2024
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v2i1.430

Abstract

This study investigates the impact of Board Gender Diversity (BGD) on ESG companies’ performance in Indonesia. Additionally, this study also explore how industry classification and market capitalization amplify the influence of BGD towards ESG outcomes. Given Indonesia’s unique context regarding gender equality and its implication on financial decision-making, this research specifically investigates how Women on Boards (BOD) affect a company’s ESG ratings. Employing a quantitative method, this study use purposive sampling in selecting a subset of IDX listed companies, focusing those included in ESG indices. The sample comprises 58 companies drawn from the ESG Leader Index and the IDX Kehati ESG Quality 45 Index. Identifying the sample companies, this study gathers financial report data from the IDX website and retrieve ESG risk ratings from Sustainalytics website. To analyze the data, we conduct regression analysis using SPSS. The regression results show that the proportion of women on the board significantly reduces the company's ESG risk level, which indicates that more women on the board leads to a notable reduction in the company’s ESG risk. Further, the industrial sector and the market capitalization of the company also strengthen the impact of board gender diversity on the company's ESG risk level. Consequently, the industrial sector and market capitalization plays crucial role in shaping the company’s organizational structure and ESG initiatives. This research adds to the gradually expanding body of knowledge on ESG reporting quality and gender diversity within boards, particularly in emerging economies.
KINERJA DAN FINANCIAL DISTRESS: NAVIGASI PADA BISNIS TRANSPORTASI Asri Widyayanti, Denok; Kristianti, Ika Puspita
Jurnal Akuntansi Dan Manajemen Vol 35 No 2 (2024): JAM Vol 35 No 2 Agustus 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i2.139

Abstract

This study aims to explore the impact of activity ratios, profitability, and leverage on financial distress within the transportation sector. Specifically, we measure financial distress using the Springate method. Additionally, we assess activity through the Receivable Turnover Ratio (RTR), profitability via the Net Profit Margin (NPM), and leverage using the Debt to Asset Ratio (DAR). To achieve our objectives, we employed purposive sampling, selecting 25 transportation companies listed on the Indonesia Stock Exchange. Our observation period spans from 2019 to 2021, resulting in a total sample size of 75 observations. We sourced secondary data from both the Indonesia Stock Exchange and official company websites during this period. Our study adopts a quantitative research approach. Using SPSS 26 software, we processed the collected data. The analytical model employed is binary logistic regression analysis. Our testing includes descriptive statistics, hypothesis testing (partial tests, goodness of fit, overall model fit, coefficient of determination, and simultaneous effects), and assessment for multicollinearity. Partially, our results reveal significant relationships. The activity and profitability ratio negatively affects financial distress, while conversely, the leverage ratio has a significant positive effect on financial distress. Simultaneously, all three ratios—activity, profitability, and leverage—jointly influence financial distress.
Women on Board: The Blank Space of ESG Impact in Indonesia Kristianti, Ika Puspita
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.14157

Abstract

This research analyzes the impact of board gender diversity and industry classification on ESG performance in Indonesia. It also seeks to gather evidence on the extent to which ESG risk affects financial and market performance. Considering the unique context of gender equality in Indonesia and the expectation that gender differences influence decision-making processes in financial reporting, this study examines the impact of women on boards on financial and stock market performance, with ESG Risk as a mediator. This study employs a quantitative approach and applies purposive sampling method to select a sample of population, consisting of companies listed on the Indonesia Stock Exchange (IDX). This research uses Smart PLS to analyze the data, including tests of the measurement model and structural model. The results indicate that board gender diversity and industry classification have a significant negative impact on ESG Risk Rating, and ESG Risk Rating impact positively to stock performance. This research provides valuable and original contributions to the understanding of ESG practices, board gender diversity, and their impact on financial and market performance in Indonesia, which addresses gaps in the literature and offers practical implications for companies, investors, and policymakers in emerging markets.
The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable Kristiana, Deranika Ratna; Kristianti, Ika Puspita
Journal of The Community Development in Asia Vol 5, No 1 (2022): January 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v5i1.1388

Abstract

This study aims to determine the reaction of micro business performers in utilizing tax incentives. It specifically analyzes tax incentive in the form of final income tax on income received by micro-businesses. Debt investments will strengthen and support micro-business in increasing venture capital. This study uses the explanatory method, tests the formulated hypotheses, and uses descriptive qualitative data by distributing questionnaires to respondents online who meet the criteria for micro-enterprises in the DI Yogyakarta region. Our findings indicate that not all micro-entrepreneurs take advantage of fiscal policies in the form of incentives for Final Income Tax borne by the government. Tax incentives do not significantly affect product or service innovation developed by micro-entrepreneurs. The moderation in debt investment triggers micro-entrepreneurs to invest in debt during this pandemic and use it to develop their products/services according to consumer needs.
Co-Authors Asri Widyayanti, Denok Deranika Ratna Kristiana