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All Journal JURNAL AKUNTANSI DAN AUDITING The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Jurnal Akuntansi Aktual AFEBI Accounting Review EKUITAS (Jurnal Ekonomi dan Keuangan) The Indonesian Journal of Accounting Research Jurnal Pengabdian Masyarakat Asia AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Qiyas : Jurnal Hukum Islam dan Peradilan
Dian Agustia
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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How Do CEO Tenure and Narcissism Moderate the Impact Of Sustainability Reporting on Firm Value? Evidence in Indonesia Fardi Kusuma Dewi, Evita; Agustia, Dian
The Indonesian Journal of Accounting Research Vol 28, No 2 (2025): IJAR May 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.880

Abstract

Abstract: This is to provide empirical evidence on the impact of sustainability reporting on firm value, moderated by CEO tenure and CEO narcissism. The data for this research encompasses all financial and nonfinancial sectors of companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2022. The analysis uses panel data testing to evaluate 3,645 unbalanced observations. The findings reveal that sustainability reporting has a significant positive effect on firm value, supporting legitimacy theory, which posits that companies must maintain their social performance by fulfilling social needs and creating a positive societal perception, enhancing the company's image and value. However, CEO tenure and narcissism do not strengthen the relationship between sustainability reporting and firm value. The implications of these findings are relevant to managerial decision-makers and academic literature, offering insights into the dynamics of corporate governance and sustainability practices.Keywords: CEO tenure, CEO narcissim, sustainability reporting, firm value Abstrak— Penelitian ini bertujuan untuk memberikan bukti empiris mengenai dampak pelaporan keberlanjutan terhadap nilai perusahaan, dengan moderasi masa jabatan CEO dan narsisisme CEO. Data penelitian ini mencakup seluruh sektor keuangan dan non-keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 hingga 2022. Analisis menggunakan pengujian data panel untuk mengevaluasi 3.645 observasi tidak seimbang. Temuan menunjukkan bahwa pelaporan keberlanjutan memiliki pengaruh positif yang signifikan terhadap nilai perusahaan, mendukung teori legitimasi yang menyatakan bahwa perusahaan harus menjaga kinerja sosial mereka dengan memenuhi kebutuhan sosial dan menciptakan persepsi positif masyarakat, sehingga meningkatkan citra dan nilai perusahaan. Namun, masa jabatan CEO dan narsisisme tidak memperkuat hubungan antara pelaporan keberlanjutan dan nilai perusahaan. Implikasi dari temuan ini relevan bagi pengambil keputusan manajerial dan literatur akademik, memberikan wawasan tentang dinamika tata kelola perusahaan dan praktik keberlanjutan.Kata Kunci: CEO tenure, CEO narcissim, sustainability reporting, firm value 
Return on assets, return on equity, earnings per share, dividend yield, and book-to-market ratio’s effects on stock return Atmariani, Annisa Aulia Rahma; Agustia, Dian
SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Vol 10 No 1 (2024): Februari 2024
Publisher : LP2M Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/sosio.v10i1.15870

Abstract

This research intends to investigate the ability of Return on assets (ROA), return on equity (ROE), earnings per share (EPS), dividend yield (DY), and book-to-market ratio (BMR) on stock returns. Stock investment is one strategy for investors to channel their finances while boosting wealth due to the high return on equities earned. In this study, company information is represented by financial ratios, which play a significant role in guiding investors in identifying which companies have the potential to give the highest number of returns. With 164 total observations, this research used 56 companies that were part of the LQ45 index on the Indonesian Stock Exchange (IDX) in the 2019–2022 timeframe as a sample study with the aim to examine the effects of ROA, ROE, EPS, dividend yield, and book-to-market ratio on stock return. Using STATA 14.0 software, double linear regression analysis is used in the hypothesis test. The results of this research, as proven by the regression analysis, are as follows: (1) the book-to-market ratio negatively affects stock return; and (2) ROA, ROE, EPS, and dividend yield have no bearing on stock return. This study emphasizes the value of diversifying investment strategies and avoiding a narrow range of financial ratios when choosing which stocks to buy. Investors should evaluate general business conditions and take a wider range of issues into account.
Does Capital Structure Mediate on Business Innovation and Firm Sustainable Performance? Zalaza Ceradhina Rahmadhani, Ary; Dewi Rosidi, Pasha; Agustia, Dian
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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

Abstract

This study was conducted to prove whether the role of the company's capital structure can mediate the influence of business innovation on a company's finances. The data source used in this research originates from the company's annual financial report for 2017-2021. The sampling technique uses purposive sampling from the non-financial sector listed on the Indonesia Stock Exchange as of 2018; the sample data used was 1135 observations. The results show that capital structure mediates the relationship between investment opportunity set and financial performance. This is caused by increasing the investment opportunity set and making a good decision, which will impact appropriate capital structure decisions to support the company's operational activities. This explanation is by agency theory and pecking order theory. The results of this research can contribute to companies improving the effectiveness of business innovation decisions and capital structure to achieve optimal company financial performance.
MEDIASI AKSESIBILITAS MODAL UTANG PADA PENGARUH KINERJA LINGKUNGAN TERHADAP FINANCIAL DISTRESS Sari, Puspita; Agustia, Dian; Isnalita, Isnalita; Lasmana, Mienati Somnya
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5439

Abstract

This study proves empirically that the accessibility of debt capital mediates the effect of environmental performance on financial distress. This study uses simple mediation analysis to analyze the data and SPSS 24 software to process the data. This study used a purposive sampling method with a total sample of 219 companies in the basic industrial and chemical, mining and agricultural sectors which were listed on the Indonesia Stock Exchange and PROPER Indonesia during 2013-2018. Based on the results of empirical tests, this study found that the accessibility of debt capital does not mediate the effect of corporate environmental performance on financial distress. This is because environmental performance is an indicator that is still relatively new to the Indonesian financial market. Thus, creditors as corporate stakeholders have not considered environmental performance as a guarantee for the company's performance in fulfilling its obligations. However, contrary to these results, the company's environmental performance was found to have an effect on financial distress. Where, companies with good environmental performance tend to have adequate capabilities in managing their resources, especially the company's economic resources. Thus, the results of this study have confirmed the resource-based view theory and the trade-off theory.
GREEN INNOVATION PRACTICE ON CORPORATE’S SUSTAINABLE GROWTH IN NON-FINANCIAL: THE MEDIATING EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING Atmariani , Annisa Aulia Rahma; Agustia, Dian; Permatasari, Yani; Lusandi, Gatra Kautsar
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6072

Abstract

This research explores the role of Environmental Management Accounting (EMA) as a mediator in the relationship between green innovation and sustainable growth. This research utilized the STATA 14 program to test hypotheses using the path analysis test and the Sobel test. The analysis was conducted on 2,716 observations from 539 non-financial corporates listed on the Indonesia Stock Exchange (IDX) between 2013 and 2020. The path analysis findings indicate that (1) green innovation positively influences EMA; (2) green innovation positively affects sustainable growth; (3) EMA does not have a significant impact on sustainable growth; and (4) EMA does not operate as a mediator between green innovation and sustainable growth. Additionally, the present research conducted a rigorous robustness test, which yielded results that aligned with those obtained from the path analysis test. Incorporating environmentally focused innovation into company plans provides substantial benefits for achieving sustainable growth, including cost reduction, improved competitive advantage, compliance with regulations, and exploring new market opportunities.
IMPLEMENTASI PERATURAN GUBERNUR BENGKULU NOMOR 27 TAHUN 2016 TENTANG PEDOMAN GANTI RUGI TANAM TUMBUH PENGADAAN TANAH BAGI PEMBANGUNAN UNTUK KEPENTINGAN UMUM (Studi Kasus Ganti Rugi Tanam Tumbuh Pembangunan Jalan Tol di Desa Jum’at Kecamatan Talang Empat Kabupaten Bengkulu Tengah) Agustia, Dian
QIYAS: JURNAL HUKUM ISLAM DAN PERADILAN Vol 7, No 1 (2022)
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/qys.v7i1.2956

Abstract

Abstract: The formulation of the research problem is: 1) What are the positive regulations/laws in the State of Indonesia that regulate land acquisition, especially in terms of compensation for planting and growing? 2) What is the fiqh siyasah perspective on land acquisition, especially in terms of compensation for planting and growing?. This type of research is a field research with data collection methods by observation, interviews, and documentation. The research location is in Jum’at Village, Talang Empat District, Central Bengkulu Regency. The results showed that there were 13 plots of land from residents affected by the Bengkulu-Taba Penanjung toll road land acquisition project in Jum’at Village, Talang Empat District whose compensation money was deposited with the district court (consignment). Of the 13 parcels of land, 3 of the certificates are still collateral in the bank. Key words : Land acquisition, Plant Growth Compensation, Toll Road Abstrak: Rumusan masalah penelitian ini yaitu :1) Apa saja regulasi/ hukum positif di Negara Indonesia yang mengatur tentang pengadaan tanah khususnya dalam hal ganti rugi tanam tumbuh? 2) Bagaimana perspektif fiqih siyasah tentang pengadaan tanah khususnya dalam hal ganti rugi tanam tumbuh?. Jenis penelitian ini merupakan penelitian lapangan (field research) dengan metode pengumpulan data secara observasi, wawancara, dan dokumentasi. Lokasi penelitian adalah di Desa Jum’at Kecamatan Talang Empat Kabupaten Bengkulu Tengah. Hasil penelitian yaitu terdapat 13 bidang tanah dari warga terkena proyek pengadaan tanah jalan tol Bengkulu-Taba Penanjung di Desa Jum’at Kecamatan Talang Empat yang uang ganti kerugiannya dititipkan ke pengadilan negeri(konsinyasi). Dari ke-13 bidang tanah tersebut, 3 bidang sertifikatnya masih menjadi agunan di bank. Kata kunci : Pengadaan tanah, Ganti Rugi Tanam Tumbuh, Jalan Tol
Co-Authors Achdiar Redy Setiawan Ade Palupi Annisa Rahmawati Annisa Rahmawati Annisa Rahmawati Ardianto Ardianto Arsono Laksmana Atmariani , Annisa Aulia Rahma Atmariani, Annisa Aulia Rahma Bambang Budi Prasetyo Bernawati, Yustrida Deddy Kurniawansyah, Deddy Devi Sulistyo Kalanjati Dewi Rosidi, Pasha Dianila Oktyawati, Dianila Effiezal Aswadi Abdul Wahab Fardi Kusuma Dewi, Evita Hasnah Haron Heru Tjaraka I Made Narsa Iman Harymawan Irawan Purwa Wijaya Isnalita Isnalita Isnalita, Isnalita Izzato Millati Kurniawati, Ika Atma Lasmana, Mienati Somnya Lusandi, Gatra Kautsar Mahati, Dirgahayu Almi Moh. Nasih Muchlis Muchlis Murdiyati Dewi Nidia Midiantari Noorlailie Soewarno Novrys Suhardianto Nugroho, Wawan Cahyo Nur Fadjrih Asyik Permatasari, Yani Puspita Sari Satia Utama, Anak Agung Gde Sri Iswati Supratiwi, Wiwik Titi Utami Dewi Virginia Nur Rahmanti Wan Zurina Nik Abdul Majid Wiwik - Supratiwi Zalaza Ceradhina Rahmadhani, Ary