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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Equity Accounting and Management Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of Contemporary Accounting Dialektika: Jurnal Ekonomi dan Ilmu Sosial Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Social and Management Studies (IJOSMAS) International Journal of Digital Entrepreneurship and Business (IDEB) Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Golden Ratio of Auditing Research International Journal of Contemporary Accounting Indonesian Journal of Emerging Trends in Community Empowerment Equity
Riyan Harbi Valdiansyah
Universitas Budi Luhur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Journal of Contemporary Accounting

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The Role of Sustainable Competitive Advantage on Sustainable Finance and Bank Profitability Valdiansyah, Riyan Harbi; Juanita Agustina R; Iswahyudi, Ari
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss2.art2

Abstract

This study examines the moderating effect of sustainable competitive advantage on the relationship between sustainable finance and bank profitability of Indonesian conventional commercial banks from 2019 to 2022. The study has found that sustainable finance has a positive impact on bank profitability (ROA and ROE). However, the impact of sustainable competitive advantage on bank profitability was only positive with ROA, suggesting that ROA is a more effective indicator of bank profitability for this study. Furthermore, the study indicates that the impact of sustainable finance on bank profitability (both ROA and ROE) is diminished by the delay in the implementation of sustainability reporting during the COVID-19 reporting period. The results of this study are likely to encourage banks to increase their sustainable finance and focus on improving the quality of sustainability reporting in order to gain a competitive advantage in the current banking industry landscape in Indonesia.
Effectiveness of ESG practices in enhancing firm value: Evidence from Indonesian banking Sari, Delina Dwi Indah; Valdiansyah, Riyan Harbi
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art6

Abstract

This study uses profitability (ROA) as a moderating variable to examine how Environmental, Social, and Governance (ESG) affects the firm value of Indonesian banking firms. Secondary data were obtained from 121 observations of banks listed on the Indonesia Stock Exchange during 2018–2023, covering the pre, during, and post COVID-19 periods. ESG performance was measured using the Bumi Global Karbon (BGK) Foundation score, while Tobin's Q ratio was used to calculate firm value. Panel data regression with a Fixed Effect Model under the Moderated Regression Analysis (MRA) approach was employed. The results show that ESG has a negative effect on firm value, while the ESG ROA interaction has a significantly positive effect, indicating that profitability strengthens ESG’s contribution to firm value. Control variables, leverage, and firm size were found insignificant. The findings highlight the need for financial readiness before intensive ESG adoption and the importance of regulatory incentives to promote ESG implementation without reducing profitability.
Co-Authors Amalia, Meby Amrie Firmansyah Annisa Salsabila Safanah Ariani, Ade Desy Anggraeni Etty Murwaningsari Hartati, Andi Neneng Sugi Hendra, H Herlina Lusmeida Indirman, Veri Iswahyudi, Ari Juanita Agustina R Karim, Muhammad Lorensa, Roro Lonita Maharani, Annisa Citra Maharani, Neni Meidijati, M Muhammad Ferdian, Saputra Mulyadi, Nanda Pramayasti Novia Widyastuti NOVITASARI, DESI Nur ‘Azah NURHADINAH, NURHADINAH Nurjanah, Novia Siti Putri, Sarah Widyana Ramadhan, Giffary Rizal, Josse Saparudin, Muhammad Sari, Delina Dwi Indah Sekar Mayangsari Simanullang, Riva Rivelyanti Siti Nurjanah, Novia SRI RAHAYU Sugi, Andi Neneng Syamsiar, Syamsiar Widiyati, Dian Widya Apriana Rahayu