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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Akuntansi dan Sistem Teknologi Informasi Manajemen Sumber Daya Manusia Jurnal Keuangan dan Perbankan Dinamika Pendidikan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis Integritas: Jurnal Antikorupsi Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Tax and Accounting Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Indonesian Capital Market Review Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Riset Akuntansi dan Keuangan Indonesia
Y. Anni Aryani
Universitas sebelas Maret
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ESG, CEO Tenure, and Firm Performance: A Real Estate Dilemma in ASEAN-6 Doni Iwan Prasetyo; Y. Anni Aryani
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.105-116

Abstract

This study examines the effect of ESG (Environmental, Social, and Governance) disclosure on the performance of real estate companies in the ASEAN-6 region, with CEO tenure as a moderating variable. Using panel data from 2016 to 2023, covering 424 observations of real estate firms listed on ASEAN-6 stock exchanges, this study employs the Random Effect Model (REM) to analyze the relationships between variables. The findings reveal that ESG disclosure has a negative and significant impact on firm performance, as measured by Tobin's Q. However, the interaction between ESG disclosure and CEO tenure exhibits a positive and significant effect. These results indicate that longer-tenured CEOs can moderate the relation-ship between ESG disclosure and firm performance. The implications of this research provide valuable insights for companies to enhance ESG transparency and consider leadership stability in optimizing long-term performance.
Factors Influencing Earnings Management in Railway Companies in Asia Pacific Region Romadani, Meina; Aryani, Y Anni
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.525 KB) | DOI: 10.20961/jab.v21i1.632

Abstract

This study focuses on the factors that affect Earning Management in railway companies throughout the Asia Pacific, especially bonus plans, leverage, and government subsidies. These three factors are closely related to the characteristics possessed by the railway company. This research is quantitative using secondary data from the annual financial reports of railway companies in the Asia Pacific region from 2010 - 2019 with a sample size of 171 financial reports. The sampling technique was carried out using purposive sampling method. Modified Jones Model is used to measure earnings management. To test the hypothesis in this study using panel data regression analysis using the E-views 9 program. The results showed that the bonus plan has no effect on earning management. Leverage and government subsidies have a negative effect on earning management. Government subsidies have a positive effect on earnings management
Corporate Social Responsibility dan Kinerja Perusahaan (Studi pada Perusahaan Manufaktur yang Listing di BEI Tahun 2016-2017) Kusuma, Agatha Ajeng; Aryani, Y Anni
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.489 KB) | DOI: 10.20961/jab.v20i1.406

Abstract

Research on corporate social responsibility has been done for some time now, however, its effect on firm performance is still inconclusive. Some argue that this conflicting result is due to the difference among the researchers concerning the concept and measure of CSR. This research examines the effect of CSR cost on the performance of manufacturing companies in Indonesia. The population in this research is manufacturing companies listing on the Indonesia Stock Exchange in 2016 and 2017. This research employs a purposive sampling technique. Using 137 samples, the results of the regression analysis test found that the cost of CSR has a negative influence on price to book value. The negative impact of CSR cost on firm performance is perhaps due to the CSR activity that is not in line with its strategic business. These results implied that CSR activity should be done by a firm to sustain the performance, however, those activities should inline with firm strategic business.Penelitian terkait aktivitas corporate social responsibility perusahaan telah banyak dilakukan, namun dampaknya terhadap kinerja perusahaan masih menunjukkan hasil yang tidak konsisten. Salah satu faktor yang menyebabkan hal tersebut kemungkinan karena ada perbedaan konsep dan ukuran CSR. Penelitian ini menguji pengaruh biaya CSR terhadap kinerja perusahaan manufaktur di Indonesia. Penelitian ini menggunakan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada periode 2016 dan 2017 sebagai populasi. Pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling. Dengan menggunakan 137 data observasi, hasil uji analisis regresi menemukan bahwa biaya CSR yang dikeluarkan perusahaan memiliki pengaruh negatif terhadap price to book value. Pengaruh negatif tersebut kemungkinan karena aktivitas CSR yang dilakukan tidak selaras dengan strategi bisnis perusahaan. Hal ini mempunyai implikasi bahwa aktivitas CSR perlu dilakukan oleh perusahaan untuk keberlanjutan kinerjanya, namun aktivitas tersebut harus yang selaras dengan strategi bisnis perusahaan sehingga berdampak positif bagi kinerja perusahaan.
Pengaruh Pengungkapan CSR Mikro Terhadap Kinerja Keuangan pada Perusahaan Sektor Pelayanan Kesehatan dan Teknologi Kesehatan di Asean Rahmaningtyas, Reynis Putri; Aryani, Y Anni
Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i1.735

Abstract

This study examines Micro-CSR and Financial Performance. Micro CSR is an important factor that affects Financial Performance. Micro CSR has been widely researched in the field of industrial psychology. However, Micro CSR has not received much attention in the financial sector. Micro CSR is also widely ignored in the literature. Whereas, micro-corporate social responsibility (CSR) has become an important part of organizational social responsibility. This study examines the effect of Micro CSR on the Performance of Healthcare and Health Technology Companies in ASEAN for the 2014-2019 period. The sample was selected using purposive sampling method. Hypothesis testing in this study uses Software Eviews Version 12. The results show that Micro CSR has a positive and significant impact on Financial Performance. This reflects that if the company can run or maintain good relations with its employees, it will create a sense of belonging to employees that resulted positive influence on financial performance. Penelitian ini meneliti tentang Micro-CSR dan Kinerja Keuangan. CSR Mikro adalah faktor penting yang mempengaruhi Kinerja Keuangan. CSR Mikro telah banyak diteliti dalam bidang psiklogi industri. Namun CSR Mikro belum banyak mendapat banyak perhatian di bidang keuangan. CSR Mikro juga banyak diabaikan dalam literatur. Tanggung jawab sosial perusahaan mikro (CSR) telah menjadi bagian penting dari tanggung jawab sosial organisasi. Penelitian ini menguji pengaruh CSR Mikro terhadap Kinerja Perusahaan Pelayanan Kesehatan and Teknologi Kesehatan di ASEAN periode 2014-2019. Sampel dipilih dengan menggunakan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan Software Eviews Versi 12. Hasil menunjukkan bahwa CSR Mikro mempunyai pengaruh positif terhadap Kinerja Keuangan dan signifikan. Hal ini mencerminkan bahwa jika perusahaan dapat menjalankan atau menjalin hubungan baik dengan karyawannya, maka akan tercipta sense of belonging pada diri karyawan yang berdampak positif pada kinerja keuangan.
Co-Authors Agnes Utari Widyaningdyah Andrianto, Alfian Arif Santoso Arifin, Taufiq Bandi Bandi, Bandi Cakti, Reysvana Rukmana Catur Wicaksono, Nur Wahyu Devi, Suci Purnama Dian Hapsari, Dian Djuminah , Doddy Setiawan Doddy Setiawan Doni Iwan Prasetyo Eko Arief Sudaryono, Eko Arief Evi Gantyowati Gazani Izmar Muhammad Honggowati, Setianingtyas Ika, Siti Rochmah Kurniawan, Rasyid Ridha Kusuma, Agatha Ajeng Lyna Latifah Magdalena, Theresia Maya Mahardikasari Mufida Prafitri Muhammad Farid Muhammad, Gazani Izmar Nilasakti, Afifah Oki Nurcahya, Sifit Dwi Nurmadi Harsa Sumarta, Nurmadi Harsa Nurrahmawati, An Nursulistyo, Emy Dwi Pamungkas, Leonny Noviyana Sakti Pratiwi, Ristu Probohudono, Agung Nur Putri, Fatwasari Soeratno Putri, Shindy Anisa Rahmaningtyas, Reynis Putri Rahmawati, Isna Putri Rahmawati, Rahmawati Rahmawati, Rahmawati Risdiawan, Hanafi Rizky Yuniar SURURI Romadani, Meina Sari, Pinkan Wulan Setiadi, Fahmi Setianingtyas Honggowati Sherita, Shaneisha Farras Shoimah, Irma Lailatus Sutaryo Sutaryo Titiek Puji Astuti Wahyu Widarjo, Wahyu Widagdo, Ari Kuncara Widya Ningsih Wikan Isthika, Wikan Winarna, Jaka Yani, Desi Fitri Yusup, Muhamat Zhafira, Widya