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The Effect Of Environmental, Social and Governance (ESG) Disclosure on Firm Performance: The Role of Ceo Tenure Triyani, Agus; Setyahuni, Suhita Whini; Kiryanto, Kiryanto
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

This paper aims to investigate the effect of environmental, social, and governance (ESG) disclosure on firm performance, which is measured by ROE. We also analyze the role of CEO tenure on the relationship between ESG disclosure and ROE. We used 159 samples of public listed companies in Indonesia during period of 2012 to 2016. We employed multiple regression technique to assess the research model. The findings show that ESG disclosure has a positive impact on ROE. The better the quality of ESG disclosure can enhance the level of ROE. In addition, we found a moderating effect of CEO tenure on the relationship between ESG disclosure and ROE. However, CEO tenure plays a role in decreasing the relationship between ESG disclosure and ROE. Our empirical evidence support the process of sustainability investment by using ESG data analysis, to get more comprehensive picture regarding companies sustainability performance. The findings of this study are expected to provide strong evidence regarding the importance of ESG disclosure in enhancing corporate performance. Furthermore, the findings are also expected to be able to ensure potential investors in using ESG disclosure to evaluate corporate sustainability performance.

Pengaruh Kinerja Non Keuangan (Environmental, Social, Governance) terhadap Resiko Investasi Perusahaan Agus Triyani; Suhita Whini Setyahuni; Fiki Durrotul Makwuna
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5602

This study intends to investigate the impact of sustainability information on the level of firm’s risk. This study uses 103 firms-years observation of public listed companies in Indonesia during 2012 to 2018. Ordinary least squares regression analysis is employed to tested the hypotheses. ESG scores Bloomberg is used as an indicator of sustainability reporting. The theory used in this study is Signaling theory, which is an action taken by the company to provide instructions for investors on how to view the companies prospects. The findings indicate that social information can decrease the level of firm’s risk. Additionally, environmental and governance information have a negative impact on systematic risk only. Neither environmental nor governance information have an impact on non-systematic risk and total risk. This study contributes to the practical implications, especially on how to consider sustainability information on investment’s valuation models. This study also gives a fruitful insight to the literature by giving empirical evidence on the relationship between sustainability information and corporate’s risk.

Do Regional Election and Presidential Election Affect Stock Exchange? An Event Study in the Indonesian Stock Exchange Khanifah Khanifah; Agus Triyani; Suhita Whini Setyahuni
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4454

The 2018 simultaneous regional election in Indonesia is something new in the events of democratic politics in Indonesia. The events of the 2018 simultaneous regional election is one of the important events in 2018 that can cause a reaction of capital market to these events. This study aims to examine how the capital market reacts to the simultaneous regional elections in 2018 and presidential elections in 2019, by looking at the differences in the preceding and following periods based on 2 variables, namely abnormal return and trading volume activity. The sample in this study were 30 companies listed in the Indonesian Stock Exchange during 30 periods from February through July 2018. Research Methode This study used an event study. One paired samples T test was used as a technique analysis. The means of each variable within eleven days period was compared. The period of observation is five days before the event, five days after the event, and one day on event day. Based on the results of the parametric statistical calculations, the paired sample t-test showed that there was no difference between the level of abnormal returns before and after the 2018 simultaneous regional elections. On the other hand, there was a difference between trading volume of activity before and after the 2018 simultaneous regional elections.

The Effect Of Environmental, Social and Governance (ESG) Disclosure on Firm Performance: The Role of Ceo Tenure Agus Triyani; Suhita Whini Setyahuni; Kiryanto Kiryanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This paper aims to investigate the effect of environmental, social, and governance (ESG) disclosure on firm performance, which is measured by ROE. We also analyze the role of CEO tenure on the relationship between ESG disclosure and ROE. We used 159 samples of public listed companies in Indonesia during period of 2012 to 2016. We employed multiple regression technique to assess the research model. The findings show that ESG disclosure has a positive impact on ROE. The better the quality of ESG disclosure can enhance the level of ROE. In addition, we found a moderating effect of CEO tenure on the relationship between ESG disclosure and ROE. However, CEO tenure plays a role in decreasing the relationship between ESG disclosure and ROE. Our empirical evidence support the process of sustainability investment by using ESG data analysis, to get more comprehensive picture regarding companies sustainability performance. The findings of this study are expected to provide strong evidence regarding the importance of ESG disclosure in enhancing corporate performance. Furthermore, the findings are also expected to be able to ensure potential investors in using ESG disclosure to evaluate corporate sustainability performance.

PENGARUH KARAKTERISTIK CEO TERHADAP PENGUNGKAPAN INFORMASI ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) Agus Triyani; Suhita Whini Setyahuni
Jurnal Ekonomi dan Bisnis Vol 21, No 2 (2020): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.21.2.72-83

This study intends to examine the effect of CEO characteristics on environmental, social, and governance (ESG) disclosure. We took sample by using pusposive technique in public listed companies in Indonesia during 2012-2017 periods. A total of 159 firms-years observations were included in the sample. The results indicate that CEO’s tenure and CEO’s age impact ESG disclosure negatively, while educational background impact ESG disclosure positively. Our findings provide new evidence on the role of CEO on companies’s sustainability performance. The findings are expected to be able to ensure the importance of choosing the right CEO’s characteristics in order to enhance ESG disclosure.

CEO Growth Mindset In Re-Strategizing Logistic Management Practice During Pandemic Agus Triyani; Ratih Pratiwi
AKSES: Jurnal Ekonomi dan Bisnis Vol 16, No 1 (2021): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v16i1.4466

Penelitian ini bertujuan untuk meneliti pengaruh kepemimpinan logistic dan kemampuan digitalnya terhadap kinerja manajemen logistic di Indonesia. Populasi dalam penelitian ini adalah pelaku shippning cargo industries. Pengambilan sample dalam penelitian ini menggunakan tehnik sensus, sejumlah 75 cabang PT Indah Logistic di Indonesia. Data diperoleh dari penyebaran kuesioner dengan measurements skala likert 1-5. Data tersebut kemudian dikumpulkan dan dianalisis menggunakan SEM PLS. Hasil penelitian menunjukkan bahwa semakin baik implementasi logistic leadership akan semakin meningkatkan kinerja manajemen logistic. Semakin CEO memiliki kapabilitas digital yang baik maka akan semakin mempengaruhi peningkatan kinerja manajemen logistic. Growth mindset memiliki pengaruh menguatkan logistic leadership dalam meningkatkan kinerja manajemen logistic. Kata Kunci: Logistic Management, Logistic Cargo, Logistic Leadership, Digital Capability Growth mindset

Factors Affecting Corporate’s Coping Strategy Choice During The Covid-19 Outbreak: Case of Indonesia Suhita Whini Setyahuni; Agus Triyani
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16172

This study aims to investigate what factors determine the process of deciding coping strategies during the COVID-19 outbreak. The data analysis technique used in this study was multinomial logistic regression, using structured questionnaires as a data collection method. By analyzing 103 companies that participated in this survey, we found that financial performances and self-efficacy were determinant factors in selecting coping strategies. However, the perception of COVID-19 and the perception of government did not influence the coping strategy’s decision process.By adding a new perspective on entrepreneurial aspects and using the latest indicators of financial performances and perception on COVID-19 and government’ trust, this research contributes to the concept’ development of coping strategies decision making process. For business practice, our findings enrich knowledge on the types of coping strategies that managers can take during the COVID-19 outbreak. Our research offers worthwhile insight into the management accounting literature by providing empirical evidence, especially on the factors that drove the probability of coping strategies during the crisis

PENDAMPINGAN UKM ES KRIM BIJI KARET: MANAJEMEN USAHA BERBASIS SUSTAINABLE DEVELOPMENT GOALS DI DESA NGAREANAK, KABUPATEN KENDAL Mochamad Purnomo; Sri Retnoningsih; Agus Triyani; Setyo Mahanani
ABDIMAS UNWAHAS Vol 7, No 2 (2022)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v7i2.7501

Usaha kecil menengah sektor minuman menunjukan peningkatan yang signifikan disertai banyaknya pesaing usaha minuman kedai kopi diwilayah Kabupaten Kendal pasca pandemic covid 19 pada awal tahun ini. Pendampingan UKM es krim di desa Ngareanak menjadi penting, karena bahan baku yang digunakan dari biji karet yang sebelumnya tidak termanfaatkan menjadi minuman es krim yang enak dan sehat. Supaya produk olahan biji karet ini diterima pasar, perlu dilakukan pendampingam dalam bidang manajemen usaha, pengembangan sumberdaya manusia, pemasaran dan keuangan dengan menggunakan alat analisis model bisnis canvas. Bentuk pendampingan dengan cara identifikasi permasalahan dan analisis kebutuhan, untuk menetapkan materi dan metode pelatihan, Luaran pendampingan usaha kecil menengah es krim biji karet adalah usaha yang dijalankan dapat bersaing dengan produk lain, menguntungkan dan berkelanjutan, sehingga dapat meningkatkan kesejahteraan masyarakat Desa Ngareanak.Kata kunci: manajemen usaha, pengembangan sdm, pemasaran, keuangan, model canvas

Do Regional Election and Presidential Election Affect Stock Exchange? An Event Study in the Indonesian Stock Exchange Khanifah Khanifah; Agus Triyani; Suhita Whini Setyahuni
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4454

The 2018 simultaneous regional election in Indonesia is something new in the events of democratic politics in Indonesia. The events of the 2018 simultaneous regional election is one of the important events in 2018 that can cause a reaction of capital market to these events. This study aims to examine how the capital market reacts to the simultaneous regional elections in 2018 and presidential elections in 2019, by looking at the differences in the preceding and following periods based on 2 variables, namely abnormal return and trading volume activity. The sample in this study were 30 companies listed in the Indonesian Stock Exchange during 30 periods from February through July 2018. Research Methode This study used an event study. One paired samples T test was used as a technique analysis. The means of each variable within eleven days period was compared. The period of observation is five days before the event, five days after the event, and one day on event day. Based on the results of the parametric statistical calculations, the paired sample t-test showed that there was no difference between the level of abnormal returns before and after the 2018 simultaneous regional elections. On the other hand, there was a difference between trading volume of activity before and after the 2018 simultaneous regional elections.

Pengaruh Kinerja Non Keuangan (Environmental, Social, Governance) terhadap Resiko Investasi Perusahaan Agus Triyani; Suhita Whini Setyahuni; Fiki Durrotul Makwuna
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5602

This study intends to investigate the impact of sustainability information on the level of firmâ€™s risk. This study uses 103 firms-years observation of public listed companies in Indonesia during 2012 to 2018. Ordinary least squares regression analysis is employed to tested the hypotheses. ESG scores Bloomberg is used as an indicator of sustainability reporting. The theory used in this study is Signaling theory, which is an action taken by the company to provide instructions for investors on how to view the companies prospects. The findings indicate that social information can decrease the level of firmâ€™s risk. Additionally, environmental and governance information have a negative impact on systematic risk only. Neither environmental nor governance information have an impact on non-systematic risk and total risk. This study contributes to the practical implications, especially on how to consider sustainability information on investmentâ€™s valuation models. This study also gives a fruitful insight to the literature by giving empirical evidence on the relationship between sustainability information and corporateâ€™s risk.

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