Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Journal of Emerging Business Management and Entrepreneurship Studies Jurnal Akuntansi dan Keuangan Indonesia
Hendriyeni, Nora Sri
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
CAN CORPORATE SUSTAINABILITY PERFORMANCE (CSP) OVERCOME INDONESIA'S CORPORATE DEBT PROBLEMS? Febrian, Johnson Ferry; Hendriyeni, Nora Sri
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample of 40 listed companies that registered on the Indonesia Stock Exchange and implemented CSP from 2019 to 2022. By using multiple linear regression analysis and moderated regression analysis, this study shows that companies with CSP can increase company leverage adjustments. Meanwhile, company characteristics such as equity mispricing and company size have proven to strengthen this relationship, but competitive advantage and profitability do not influence it. The results of this study provide theoretical and practical benefits by enhancing knowledge about CSP and leverage adjustments, as well as enabling managerial and regulatory parties to make the right decisions.
Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan, Debt to Equity Ratio dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Trading Di Indonesia dan Filipina Tahun 2016-2020 Lim, Tommy; Hendriyeni, Nora Sri
Journal of Emerging Business Management and Entrepreneurship Studies Vol. 1 No. 2 (2021): Journal of Emerging Business Management and Entrepreneurship Studies
Publisher : Research Center and Case Clearing House (RC-CCH) - Sekolah Tinggi Manajemen PPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.265 KB) | DOI: 10.34149/jebmes.v1i2.50

Abstract

Companies that annually disclose CSR limit the occurrence of EM practices. A good DER is one with a low percentage, and a large SIZE will reduce the occurrence of EM. This study aims to see the effect of CSRD, DER, and SIZE on EM in trading companies in Indonesia and the Philippines in 2016-2020 and compare the results of each variable. The theory used is agency and stakeholder theory. The method to measure in the study using multiple regression analysis. Dependent Variables: EM, Independent Variables: CSRD, DER, and SIZE, research data were taken from 2016–2020 on trading companies in Indonesia and the Philippines, sampling using purposive sampling 70 data will be sampled in the study. The results of this study see that CSR in trading companies in the Philippines has a significant effect in reducing the occurrence of EM practices, while in Indonesia, it has no effect. DER has no impact on EM in both countries, SIZE in Indonesia has a negative impact on EM, and SIZE has no effect on EM in the Philippines.
Pengaruh Pengungkapan Laporan Keberlanjutan dan Profitabilitas Terhadap Manajemen Laba pada Perusahaan Batu Bara di Indonesia periode 2017-2021 Renaldi, Ricky; Hendriyeni, Nora Sri
Journal of Emerging Business Management and Entrepreneurship Studies Vol. 3 No. 2 (2023): Journal of Emerging Business Management and Entrepreneurship Studies
Publisher : Research Center and Case Clearing House (RC-CCH) - Sekolah Tinggi Manajemen PPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jebmes.v3i2.111

Abstract

Nowadays, corporate social responsibility is the common thing that every company does. However, corporations tend to deliver irrelevant information alongside corporate social responsibility activities. Profitability also becomes a reason companies try to manipulate the financial statement with earnings management practices. This study focuses on the impact of sustainability report disclosure and profitability toward earnings management on public Indonesian coal companies in 2017-2021. This study is the causal method. The population in this study used public Indonesian coal companies in 2017-2021. The sample was selected using the purposive sampling method with 15 samples. This study uses corporate governance and the anti-corruption dimension provided by the GRI G4 standard as indicators of sustainability report disclosure, ratio of return of assets as an indicator of profitability, and total periodic accrual value entity as an indicator for earnings management. Results of this study show sustainability report disclosure has no effect on earnings management in this entity; meanwhile, profitability affects the earnings management practices that happened. Future studies may include more aspects of the sustainability of disclosure to the study.
Co-Authors Febrian, Johnson Ferry Lim, Tommy Renaldi, Ricky