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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis Accounting Research Unit (ARU JOURNAL)
Afnei Ngan Billy Tumba
Universitas Gadjah Mada
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH DIVIDEN, HUTANG, RISIKO, LIQUIDITY, TANGIBILITY, COMPANY GROWTH, FIRM SIZE, DAN OVERINVESTMENT TERHADAP KINERJA PERUSAHAAN Afnei Ngan Billy Tumba; Umi Murtini
Jurnal Riset Akuntansi dan Keuangan Vol 17, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.366 KB) | DOI: 10.21460/jrak.2021.171.362

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengkaji kinerja perusahaan non keuangan di Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sedangkan teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Sampel yang diambil adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Perusahaan non keuangan yang diambil adalah perusahaan overinvestment dengan menggunakan metode Hodrick Prescott Fillter untuk menentukan perusahaan overinvestment. Pengukuran kinerja perusahaan menggunakan Basic Earning Power (BEP). Dari hasil penelitian overinvestment berpengaruh positif terhadap kinerja perusahaan. Risiko, dan Ukuran Perusahaan berpengaruh negatif terhadap kinerja perusahaan. Dividen, Hutang, Likuiditas, Tangibility, dan Pertumbuhan Perusahaan berpengaruh negatif terhadap kinerja perusahaan.Kata Kunci: basic earning power, overinvestment, dividen, hutang, ukuran perusahaan ABSTRACT This research aims to examine the performance of non-financial companies in Indonesia. The technique used for sampling was purposive sampling, while the analysis technique used in the study was multiple linear regression. Samples taken are non-financial companies listed on the Indonesia Stock Exchange (BEI) 2015-2019 period. Non-financial companies that are taken are overinvestment companies  by using the Hodrick Prescott Fillter method to determine overinvestment companies. Measuring company performance using Basic Earning Power (BEP). From the research results, Overinvestment has a positive effect on company performance. Risk, and Firm Size have a negative effect on company performance. Dividend, Debt, Liquidity, Tangibility, and Company Growth have negative effect on company performance.Keywords: basic earning power, overinvestment, dividend, debt, firm size
THE INFLUENCE OF ESG PERFORMANCE REPORTING ON FIRM VALUE IN INDONESIA Afnei Ngan Billy Tumba; Gracia Alya Quina Akhmad; Dinda Ayu Sieradianto Angelia; Besse Nur Fatimah Hefri; Ananda Fadia Indah Ramadhani
Jurnal Riset Manajemen dan Bisnis Vol. 19 No. 1 (2024): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v19i1.54

Abstract

ABSTRACT The implementation of strong Environmental, Social, and Governance (ESG) practices can improve efficiency, lower costs, increase productivity, and drive innovation, thus encouraging companies to expand into sectors with high growth potential. This is due to the increased efficiency, cost reduction, productivity boost, and innovation driven by robust ESG practices. This study aims to evaluate the impact of ESG performance on corporate value in Indonesia. The methodology employed in this research includes purposive sampling for sample selection, classical assumption tests, and multiple linear regression analysis for hypothesis testing. The research sample consists of companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 that have ESG scores. The main findings of this study indicate that ESG performance has a positive effect on corporate value. The conclusions drawn from this research provide valuable insights for companies in Indonesia regarding the implementation of ESG practices in their business operations to enhance corporate value. Keywords: Environmental Social and Governance; Return on Asset; Price to Book Value; Sustainability ABSTRAK Penerapan praktik Environmental, Social, and Governance (ESG) yang kuat dapat meningkatkan efisiensi, menurunkan biaya, meningkatkan produktivitas, dan mendorong inovasi, sehingga mendorong perusahaan untuk berekspansi ke sektor-sektor yang memiliki potensi pertumbuhan yang tinggi. Hal ini dikarenakan adanya peningkatan efisiensi, pengurangan biaya, peningkatan produktivitas, dan inovasi yang didorong oleh praktik ESG yang kuat. Penelitian ini bertujuan untuk mengevaluasi efek kinerja ESG terhadap nilai perusahaan di Indonesia. Metode yang diterapkan dalam penelitian ini mencakup purposive sampling untuk pemilihan sampel, uji asumsi klasik, dan analisis regresi linier berganda untuk pengujian hipotesis. Sampel penelitian terdiri dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2023 yang memiliki skor ESG. Temuan utama penelitian ini menunjukkan bahwa kinerja ESG memiliki dampak positif terhadap nilai perusahaan. Kesimpulan dari penelitian ini memberikan wawasan yang signifikan bagi perusahaan-perusahaan di Indonesia mengenai penerapan praktik-praktik ESG dalam operasi bisnis mereka untuk meningkatkan nilai perusahaan. Kata kunci: Environmental Social and Governance; Return on Asset; Price to Book Value; Keberlanjutan
MENGEKSPLORASI JARINGAN KONSEPTUAL DALAM EKONOMI SIRKULAR: ANALISIS BIBLIOMETRIK Afnei Ngan Billy Tumba
Jurnal Riset Manajemen dan Bisnis Vol. 19 No. 2 (2024): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v19i2.147

Abstract

ABSTRACT Organizations that adopt the tenets of a circular economy tend to demonstrate enhanced innovation in creating environmentally conscious products and services, coupled with elevated competitiveness in global markets. The concept of a circular economy is becoming an increasingly relevant topic in future planning for both academic and commercial practice, as global sustainability challenges garner increasing attention. This study aims to conduct a bibliometric analysis of the literature on the circular economy. The sample for this study was collected from the Web of Science database, focusing on publications between 2013 and 2024, yielding 346 documents from 157 sources. This research employs a bibliometric analysis, utilizing co-occurrence, co-citation, and co-word techniques. The findings of this study offer a more comprehensive understanding of the literature on the circular economy, business models, green innovation, and economic impact. This research concludes that the large nodes for “circular economy” and “business model innovation” in the analysis indicate that integrating innovative business models is a key element in the circular economy. Keywords: Circular Economy; Business Model; Green Innovation; Economic Impact; Bibliometric Analysis ABSTRAK Perusahaan yang merangkul gagasan ekonomi sirkular biasanya menunjukkan peningkatan inovasi dalam pengembangan barang dan jasa yang ramah lingkungan, serta peningkatan daya saing di pasar global. Ekonomi sirkular menjadi topik yang relevan dalam perencanaan kedepannya bagi akademis dan praktik komersial karena tantangan keberlanjutan global semakin mendapat perhatian. Tujuan penelitian ini adalah menganalisis literatur tentang ekonomi sirkular menggunakan metode bibliometrik. Sample dalam penelitian ini mengumpulkan data dari basis data Web of Science dengan fokus publikasi antara tahun 2013 sampai 2024 dengan 346 dokumen dari 157 sumber. Metode penelitian ini menggunakan analisis bibliometrik dengan teknik analisis seperti co-occurrence, co-citation, dan co-word. Hasil dari penelitian ini memberikan pemahaman yang lebih baik terkait literatur ekonomi sirkular, model bisnis, inovasi hijau, dan dampak ekonomi. Kesimpulan dari penelitian ini adalah Node yang besar untuk "circular economy" dan "business model innovation" dalam analisis yang dilakukan menunjukkan bahwa integrasi model bisnis inovatif adalah elemen kunci dalam ekonomi sirkular Kata kunci: ekonomi sirkular, bisnis model, inovasi hijau, dampak ekonomi, analisis bibliometrik
Environmental, Social, and Governance Performance and Investment Efficiency: The Energy Sector Indonesia Tumba, Afnei Ngan Billy
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 15 No. 1 (2024): Vol 15, No 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v15i1.3963

Abstract

Environmental, Social, and Governance (ESG) has become an interesting issue in corporate sustainability reports in Indonesia, awareness of the importance of the environment in the business chain encourages companies in the energy sector in Indonesia to start implementing it, the impact of ESG strategies and operations on company performance is a topic of discussion in modern academic and business research today. Researchers also look at the efficiency of corporate investment. Companies in the energy sector are required to implement ESG in their business chain, what about the investment efficiency that occurs in energy sector companies that are directly involved in the issue of environmental problems caused in the company's operational activities. The purpose of this study is to analyze the effect of investment efficiency and ESG performance on company performance in the energy sector listed on the Indonesia Stock Exchange (IDX). The method is used the Hodrick-Prescott Filter to determine investment efficiency and ESG Score as data to see ESG performance. The samples used in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019-2023 that have ESG Score. The main result is the effect of ESG performance and corporate investment efficiency affect the performance of energy sector companies in Indonesia. The conclusion of this study will contribute to energy sector companies in Indonesia in the practice of implementing ESG and forming investment efficiency strategies in the business chain for company performance in Indonesia. Keywords: ESG, investment efficiency, firm performance, hodrick-prescott filter.
Reporting on Environmental Innovation As a Means of Enhancing Firm Performance Tumba, Afnei Ngan Billy
Accounting Research Unit (ARU Journal) Vol 6 No 2 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss2pp136-145

Abstract

In recent decades, there has been a notable increase in the attention paid to environmental issues, concurrent with a growing awareness of the importance of sustainability on a global scale. Environmental innovation performance constitutes an essential element of contemporary business strategy. It is hypothesized that enhancements to environmental innovation performance may yield favorable outcomes for corporate performance. A business's profitability, operational efficiency, and reputation typically indicate its overall performance. This study aims to examine the impact of environmental innovation on organizational performance. The sample for this study was drawn from all companies listed on the Indonesia Stock Exchange (IDX) that had submitted environmental innovation reports. The method employed was purposive sampling, which was used to select the sample, and linear regression was used to analyze the results of this study. The findings indicate that environmental innovation has a significant positive effect on firm performance. The conclusions of this study can provide insight to academics and practitioners on the issue of innovation in the environment, namely that it can improve firm performance, and can provide insight for stakeholders in green investment decisions.
Co-Authors Ananda Fadia Indah Ramadhani Besse Nur Fatimah Hefri Dinda Ayu Sieradianto Angelia Gracia Alya Quina Akhmad Umi Murtini