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All Journal JASF (Journal of Accounting and Strategic Finance) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Soedirman Accounting, Auditing and Public Sector Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Pusparini, Nandya Octanti
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Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences Other

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KINERJA ENVIRONMENTAL, SOCIAL, DAN GOVERNMENT (ESG) DAN COST OF DEBT: APAKAH KARAKTERISTIK DEWAN KOMISARIS MEMILIKI PERAN? Pusparini, Nandya Octanti; Amanati, Hilma Tsani
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.10828

Abstract

This study aims to obtain evidence of the influence of ESG performance on the cost of debt and the role of the independent committee in this relationship. The sample used consists of non-financial companies listed on the Indonesia Stock Exchange from 2011 to 2019. The final sample comprises 205 company-year observations. Data were processed using the Generalized Least Squares (GLS) method through STATA 16.0 software. The results of this study indicate that higher ESG performance leads to lower cost of debt. This suggests that creditors view ESG performance as an important practice to be implemented in a company. The study also documents findings that the independent committee does not play a moderating role in the relationship between ESG performance and the cost of debt.
The Influence of Environmental Performance, Risk Minimization, Firm Size, Public Share Ownership, and Audit Committee on Corporate Social Responsibility (CSR) Disclosure Maharani, Risda Lalita; Trisnawati, Rina; Pusparini, Nandya Octanti
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5399

Abstract

Purpose: This study aims to examine the influence of environmental performance, risk minimization, firm size, public share ownership, and audit committee on Corporate Social Responsibility (CSR) disclosure. The measurement of Corporate Social Responsibility is felt in the global reporting initiatives (GRI)-G4 index which is seen from the company's annual report. Methodology: This research adopts a quantitative approach. The population of the study consists of industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sampling technique used is purposive sampling and got 13 companies, with 4 years observation. So the total sample studied is 52 data. Data analysis was performed using SPSS. The data have been collected analyzed by using the classical assumption test and then tested the hypothesis by multiple linear regression methods with the F test, coefficient of determination, and t-test. Results: This study reveals that firm size and audit committee variables have a significant effect on CSR disclosure. Meanwhile, environmental performance, risk minimization, and public share ownership variables do not have a significant effect on CSR disclosure. Applications/Originality/Value: Corporate Social Responsibility (CSR) is a form of environmental and social responsibility performed by the company to their stakeholders due to the impact of operating activities. CSR information disclosed in the annual report is still not specific because the social responsibility disclosure policy in Indonesia is still voluntary, so in the practice there is still a lot of variability in the breadth of items disclosed and issues arise due to companies that are not taking CSR activities seriously. Therefore, this research is expected to be a guide for policy makers in making regulations and companies as actors of CSR activities to pay more attention to the social and environmental impacts of business activities and disclose them transparently.
THE ROLE OF COMPANY BUSINESS STRATEGY ON SUSTAINABILITY PERFORMANCE. Amanati, Hilma Tsani; Pusparini, Nandya Octanti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.267

Abstract

This research investigates the influence of business strategy as a fundamental aspect of the company on the company's involvement in non-financial performance. In general, research wants to know the role of business strategy on a company's sustainability performance. Researchers conducted separate tests on environmental, social and governance performance as aspects that build sustainability performance. The analysis was conducted on non-financial companies in the ASEAN region in 2015-2019. Research data was obtained from the Thomson Reuters Refinitiv Eikon database, and data analysis was carried out using STATA software. The test results show that business strategy has a significant positive relationship with environmental performance and social performance but has no effect on governance performance and sustainability performance.
A Cross Country Analysis of Financial Conditions and Earnings Management: Evidence from Asia Continent Kurniawan, Firdaus; Pusparini, Nandya Octanti; Amanati, Hilma Tsani; Nugroho, Albertus Henri Listianto
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.256

Abstract

This study aims to examine the effect of the company's financial condition on the earnings management behavior of companies in the Asian region. This study extends the existing research model by presenting a cross-country analysis of the relationship of financial conditions, which is specifically divided into three zones, namely financial distress, gray zone, and excellent financial condition, with corporate earnings management. The sample in this study consists of companies listed on stock exchanges of countries in Asia, with an observation period from 2009 to 2019. This study provides empirical evidence that supports therelationship between financial condition and company earnings management, which shows that earnings management is used as a tool by the management of companies that are under financial pressure to distort the quality of reported information, thereby creating a bias in the interpretation of company performance. This study proves that the characteristics of the company's financial condition, both in the safe zone, gray zone, and excellent zone, affect the pattern of company earnings management practices. This study measures earnings management using the discretionary accrual method so that it only captures earnings management practices that are part of the company's discretionary accrual management policy. Research can study earnings management further with the real earnings management approach to examine the effect of the company's financial condition on the distortion of earnings information through the company's actual activities.
Co-Authors Amanati, Hilma Tsani Kurniawan, Firdaus Maharani, Risda Lalita Nugroho, Albertus Henri Listianto Rina Trisnawati