Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal International Journal of Applied Finance and Business Studies Indonesian Journal of Educational Development (IJED)
Dheghu, Yosef Paseli
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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

Found 2 Documents
Search

 1 
ESP, metacognition, and financial reporting practice: The moderating role of learning motivation Dheghu, Yosef Paseli; Sanga, Marianus Hendrilensio; Situmorang, Resvina; Latumahina, Olivia; Wora, Alini
Indonesian Journal of Educational Development (IJED) Vol. 6 No. 4 (2026): February 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas PGRI Mahadewa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59672/ijed.v6i4.5469

Abstract

This study examines the influence of English for Specific Purposes (ESP) learning and metacognitive learning strategies on accounting students' financial reporting practices, thereby strengthening language-based professional competencies in vocational higher education. The population consisted of 612 third- and fifth-semester accounting students at Politeknik Negeri Kupang, and 239 were selected using proportional stratified random sampling. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that ESP learning does not significantly affect students' financial reporting practice (β = 0.121, t = 1.763), indicating that linguistic improvement alone does not translate into better technical reporting performance. Conversely, metacognitive learning strategies have a strong positive effect (β = 0.367, t = 4.580), indicating that students who plan, monitor, and evaluate their learning are more able to apply accounting concepts accurately. Learning motivation does not moderate the effect of ESP learning (β = 0.020, t = 0.196) nor the effect of metacognitive strategies (β = –0.037, t = 0.477), suggesting that motivation does not alter these relationships. The model explains 41.6% of the variance in students' financial reporting practice, underscoring the dominance of cognitive and self-regulatory processes in shaping competence. The study recommends integrating ESP instruction with strategy-based and practice-oriented learning approaches and suggests future research employing longitudinal or experimental designs.
ESG disclosure on corporate value in Indonesia: A moderation approach by ownership structure and auditor reputation Suharto, Raden Setya Budi; Sanga, Marianus Hendrilensio; Situmorang, Resvina; Rupa, Martina Kaisriani; Dheghu, Yosef Paseli
International Journal of Applied Finance and Business Studies Vol. 13 No. 4 (2026): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i4.441

Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on company value, with the ownership structure and reputation of auditors as moderation variables in public companies in Indonesia during the 2023–2024 period. This study uses an associative quantitative approach with an ex post facto method, based on secondary data from annual reports, audited financial statements, and ESG ratings from Sustainalytics. The sample was obtained through a purposive sampling technique which included 312 observations of non-financial companies listed on the Indonesia Stock Exchange. Data analysis was carried out using Moderated Regression Analysis (MRA) and tested robustly with the Fixed Effects (FE) and System GMM approach to ensure consistency of results. The results showed that ESG did not have a significant effect on company value, while company size (SIZE) and profitability (ROA) had a significant positive effect. Meanwhile, the auditor's ownership structure and reputation have not been proven to strengthen the ESG relationship with company value. The robustness test confirmed that the results were stable and not affected by endogenicity issues. Theoretically, these findings support the theory of legitimacy and signaling, where ESG practices in Indonesia still function as a means of social legitimacy, rather than economic signals that are clearly appreciated by the market. From a practical perspective, the findings suggest that managers should integrate ESG initiatives with clear financial outcomes and transparent value-creation strategies. Additionally, regulators and policymakers are encouraged to improve ESG reporting standards and market literacy, while investors are advised to interpret ESG information cautiously and in conjunction with conventional financial indicators when evaluating company value.
Co-Authors Latumahina, Olivia Marianus Hendrilensio Sanga Rupa, Martina Kaisriani Situmorang, Resvina Suharto, Raden Setya Budi Wora, Alini