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All Journal Journal of Indonesian Economy and Business JURNAL AKUNTANSI UNIVERSITAS JEMBER Stability: Journal of Management and Business The Indonesian Journal of Accounting Research
Adi, Maria Paramastri Hayuning
Universitas Bina Nusantara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Levers of Control and Leadership Style on Creativity Maria Paramastri Hayuning Adi; Aegisia Sukmawati
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 3 (2020): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.55466

Abstract

Introduction: This research aims to investigate how leadership assists the levers of control (LOC) to influence employees’ creativity. Background problem: Managing a company is challenging due to the numerous issues faced, including those relating to the employees’ creati­vity. Prior studies showed different results concerning how company controls constrained or enhanced the employees’ creativity. Previous studies explained that incentives can influence the employees’ creativity, but only temporarily. However, organizations require creativity continuously in order to sustain themselves. In response to this issue, it is essential to investigate other determinants that encourage employees’ creativity, and how the process is relevant to each organization’s core values. This study examines this through companies control systems and leadership aspects. Novelty: Our study attempts to complement previous studies and answer Spekle’s (2017) call. This study offers transformational leadership to strengthen employees’ creativity, aligned through the LOC. Research Methods: The data were collected via an online survey. The questionnaires were sent to startup companies’ employees who had worked in the creative divisions of those companies for a minimum of six months. There were 109 responses that we processed. This study used SEM-PLS to analyze the data. Finding/ Result: The LOC positively influenced employee creativity. The more leaders behaved as transformational leader, it strengthened LOC to influence employees’ creativity. Conclusion: This study shows that the dimensions used to establish the LOC should be integrated, to align the employees’ creative ideas for new methods of working. Furthermore, this study supports the prior research into the self-determination theory and answers Spekle et al (2017), that leadership is required to influence the employees. Particularly, companies should appoint appropriate leaders to encourage their employees’ creativity. Transformational leaders should be considered to be an option.
“Truth Vs. Slack Inducing” Paradox: How Does Compensation Scheme Mitigate Social Pressure on Budgetary Slack? Aryan Danil Mirza. BR; Maria Paramastri Hayuning Adi
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.474

Abstract

This research aims to examine the role of the compensation scheme in mitigating the negative impact of social pressure on the creation of budgetary slack. There are not clear phenomenon, how can compensation methods with pressure (penalty) actually be better able to reduce budgetary slack compared to compensation methods without penalty? This research contributes by validating the role of truth inducing and slack inducing compensation scheme in order to mitigate the budgetary slack through the perspective of expectancy theory. Results from experimental study among 56 undergraduate accounting students showed that obedience pressure tends to encourage individuals to create budgetary slack compared to while they experience pressure from the peers (H1). Another finding from this research is the tendency of individuals to create budgetary slack tends to be lower when they accept the slack inducing compensation mechanism than truth inducing (H2). These indicate that slack inducing compensation scheme is better used than truth inducing in mitigating the creation of budgetary slack. Different level of risk faced by the individual, especially in the absence of fines or sanctions if the budget target is not reached, give different impact on individual. Our research provides practical implication when individuals get stressed, compensation schemes are less effective in minimizing the effect of social pressure on the creation of budgetary slack.  
SALES GROWTH, EARNINGS VOLATILITY, AND GREEN ACCOUNTING ON STOCK PRICES (EVIDENCE FROM INDONESIA’S NON-CYCLICALS CONSUMER SECTOR) Adi, Maria Paramastri Hayuning; Suroso, Amin; Suci, Patricia Paramitha
Stability: Journal of Management and Business Vol 7, No 1 (2024): JULY
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/sta.v7i1.19883

Abstract

This research aims to examine the indicators that determine stock prices. This study uses sample data in the form of 114 company data in the consumer non-cyclical sector listed on the Indonesia Stock Exchange during 2020-2022. These companies were chosen because Indonesia was affected by the Covid-19 pandemic and companies in this sector were categorized as fairly stable companies so investors were interested in their shares. The indicators used are sales growth, profit volatility, and green accounting. The analysis method used is multiple linear regression analysis using SPSS 29 software. The results of this study indicate that profit volatility has a significant effect on stock prices. In contrast, sales growth and green accounting do not have a substantial effect on stock prices. It is recommended to include additional indicators in various business sectors for further research. Keywords : Corporate Sustainability; Green Accounting; Sales Growth; Profitability 
THE BUSINESS VALUE OF GOING GREEN: ASSESSING THE IMPACT OF ENVIRONMENTAL INNOVATION AND FINANCIAL INDICATORS IN INDONESIA’S ENERGY SECTOR COMPANIES Adi, Maria Paramastri Hayuning; Hugoyantoro, Songgo Buwono; Kartikasary, Metya; Andini, Sophia
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol. 23 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v23i1.53688

Abstract

ABSTRACTThis research aims to examine the effect of green innovation, profitability, and firm size on the firm value of Indonesian energy sector companies during the 2018–2023 period. The research is motivated by the growing importance of green innovation for encouraging environmental sustainability in energy sector companies. This research combine green innovation and financial indicators for increasing firm value. Using a sample of 66 data, the study employs panel regression analysis through Eviews software. The findings reveal that green product innovation have a significant positive impact on firm value. In contrast, green process innovation, profitability and firm size do not show a significant effect. The practical implications of this research related to the sustainability of energy sector companies are the importance of product innovation to optimize resources and minimize the negative impacts of carbon and pollution produced.Keywords: Firm Value; Green process innovation; Green product innovation; Profitability; Corporate Sustainability ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh green innovation, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2023. Penelitian ini dilakukan karena adanya pentingnya inovasi hijau terhadap keberlanjutan bisnis perusahaan sektor energi di Indonesia. Penelitian ini menggabungkan inovasi hijau dan kinerja keuangan untuk meningkatkan nilai perusahaan sektor energi di Indonesia Dengan menggunakan 66 sampel data, penelitian ini menggunakan analisis regresi data panel dengan software Eviews. Hasil penelitian ini menunjukkan bahwa green product innovation berpengaruh positif terhadap nilai perusahaan. Green process innovation, profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Implikasi praktis dari penelitian ini terkait dengan keberlanjutan  perusahaan sektor energi adalah pentingnya inovasi produk untuk optimalisasi sumber daya dan meminimalkan dampak negatif dari carbon dan polusi yang dihasilkan.Kata Kunci: Nilai Perusahaan; Inovasi Proses Hijau; Inovasi Produk Hijau; Profitabilitas; Keberlanjutan Perusahaan
Co-Authors Andini, Sophia Aryan Danil Mirza. BR Hugoyantoro, Songgo Buwono Kartikasary, Metya Suci, Patricia Paramitha Sukmawati, Aegisia Suroso, Amin