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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Manajemen dan Bisnis Sriwijaya CommIT (Communication & Information Technology) Journal of Economics, Business, & Accountancy Ventura Binus Business Review MITRA: Jurnal Pemberdayaan Masyarakat Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Media Riset Akuntansi Auditing & Informasi
Weli Imbiri
Universitas Katolik Indonesia Atma Jaya Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Public Health Social Sciences Other

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Journal : Binus Business Review

 1 
The Balanced Scorecard Approach to Assess the Influence of ERPS and SCM Usage with Strategic Alignment as a Moderator Weli Weli
Binus Business Review Vol. 9 No. 3 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i3.4612

Abstract

The purpose of this research was to examine whether the Enterprise Resource Planning System (ERPS) usage by Indonesian companies affected the firm performance based on the balanced scorecard approach directly or moderated by strategic alignment. This research also assessed the performance between companies that applied ERPS with Supply Chain Management (SCM) and the companies applying ERPS without SCM. Data collection was conducted from October 2010 to April 2011 using questionnaires sent to respondents by e-mail and directly to the company. The sampling method used was convenience sampling by visiting companies in the survey. The final number of samples were 63 companies. Data analysis was conducted by using Structural Equation Model (SEM). The results show that ERPS usage directly affects firm performance as measured by the balanced scorecard that includes financial perspective, customer perspective, internal process perspective, and learning and growth perspectives. Moreover, the strategic alignment has been proven as a moderating variable in the relationship between ERPS usage and the firm performance. Finally, the modules addition such as SCM significantly affects the firm performance.
The Influence of Environmental, Social, and Governance (ESG) Disclosure on Firm Value: An Asymmetric Information Perspective in Indonesian Listed Companies Putri Angir; Weli Weli
Binus Business Review Vol. 15 No. 1 (2024): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v15i1.10460

Abstract

The research explored how Environmental, Social, and Governance (ESG) disclosure impacted company value, with information asymmetry as the mediator. Data collection involved content analysis of sustainability and annual reports, supplemented by market data, including quarterly stock prices collected immediately after the publication of the sustainability report. The measurement for ESG disclosure used the index scoring method with disclosure indicators based on technical guidelines from SEOJK No. 16 of 2021. Meanwhile, measuring information asymmetry applied the bid-ask spread formula, and company value employed the approximate Tobin's Q formula. Then, market data utilized quarterly stock prices taken in the period immediately after the sustainability report was published to observe market reactions reflected in stock price movements. The population consisted of public companies listed on the Indonesian Stock Exchange from 2019 to 2021, with purposive sampling by selecting only companies that provided information relevant to ESG indicators. Data collection resulted in 286 analysis units from 109 companies. Using SPSS 27.0 and the Hayes Macro process for path analysis, the findings indicate that ESG disclosure has no impact on information asymmetry. Similarly, information asymmetry does not affect firm value or mediate the relationship between ESG disclosure and firm value. However, it should be noted that ESG disclosure has a negative impact on company value. The novelty of the research lies in the use of instruments to assess the quality of ESG disclosure and the utilization of information asymmetry as a mediator between ESG disclosure and company value.
Profitability as a Moderating Factor in Voluntary Sustainability Report Disclosure and Firm Value in Indonesian Non-Bank Corporations Weli Weli; Muhammad Afif Tamin
Binus Business Review Vol. 16 No. 2 (2025): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v16i2.12542

Abstract

The research investigated the effect of voluntary sustainability reporting on firm value, moderated by profitability, specifically targeting Indonesian non-financial public companies. Its originality lied in examining sustainability reporting as voluntary disclosure, given that Indonesian regulations mandated it only after 2020. The research introduced a new approach by integrating moderating variables that differentiated effects at different profitability levels, where this measure was an extension of previous studies. The research also investigated whether the level of profitability affected the strength of the relationship between sustainability reporting disclosure and firm value, as measured by stock price. The sample consisted of 41 sustainability reports from non-financial public companies between 2018 and 2020, allowing the researchers to capture the impact of voluntary disclosure on firm value before the regulatory requirements. The research utilized the PROCESS Macro by Hayes in the SPSS program to analyze the data. The findings indicate that voluntary sustainability reporting disclosure positively impacts firm value, and profitability significantly moderates this relationship. Specifically, firms with lower profitability exhibit a greater positive effect of sustainability disclosure on firm value, underscoring the importance of financial performance in enhancing the impact of voluntary disclosure. These findings contribute to stakeholder theory by highlighting the role of profitability in shaping the effectiveness of sustainability reporting. The research adds to the literature by providing new insights into the strategic value of voluntary sustainability disclosure for non-financial firms, particularly those with strong financial performance, in enhancing firm value.
Co-Authors Agatha Fatmawati Febriana Daniel Joshua Esther Meilia Jennifer Karina Jessica Widjaja Medio Rahmat Gustimuda Taruna Miranda Ariani Muhammad Afif Tamin Putri Angir Rilo Pambudi Sjarief, Julianti