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All Journal Wahana Riset Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Journal of Accounting and Investment AKUNTANSI DEWANTARA Jurnal Akuntansi dan Ekonomika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Aplikasi Akuntansi MBIA Jurnal Riset Akuntansi Aksioma Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Jurnal Abdimas Sangkabira Journal of Financial and Behavioural Accounting Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
ERNA WIDIASTUTY
Andalas University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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CSR Website Disclosure and Company Business Performance: The Role of Corporate Reputation and Cost Leadership Strategy Nabila Azzahra; Erna Widiastuty
Jurnal Akuntansi dan Keuangan Vol. 27 No. 1 (2025): MAY 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.27.1.23-34

Abstract

Research on CSR disclosure and company business performance has shown inconsistent results. Therefore, this study aims to deepen understanding by incorporating corporate reputation as a mediating variable and cost leadership strategy as a moderating variable. This study provides empirical evidence of the mediating role of corporate reputation and the moderating role of the cost leadership strategy in the influence of CSR website disclosure on company business performance. The research sample consists of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2022 period. Purposive sampling techniques guided the sample selection, yielding 309 firm-year observations. We obtained the research data from Datastream Revinitiv Eikon, company websites, and company annual reports. We conducted hypothesis testing using STATA 17 software. The results of the study show that the cost leadership strategy weakens the influence of CSR website disclosure on company business performance.
PERAN REPUTASI PERUSAHAAN SEBAGAI PEMEDIASI PADA PENGARUH PENGUNGKAPAN WEBSITE CSR TERHADAP KINERJA BISNIS PERUSAHAAN Azzahra, Nabila; Widiastuty, Erna
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.355

Abstract

This study examines the role of company reputation as a mediator in the broad influence of CSR website disclosure on company business performance. The sample consists of non-financial public companies listed on the Indonesia Stock Exchange for the 2017-2021. Sampling was done using a purposive method and obtained 775 firm-year samples. Sources of research data come from the company's annual report, the company's website, and the Eikon Refinitive Datastream. Hypothesis testing using SEM-PLS with WarpPLS 7.0 software. This study's results indicate that corporate reputation's role mediates the broad influence of CSR website disclosure on corporate business performance. The result shows vary. The results of this study have implications that CSR website disclosure must be used as a long-term strategy that is in line with POJK regulation no. 8/POJK.04/2015. Furthermore, regulators can increase regulations regarding what areas must be disclosed on the CSR website.
PERAN MEDIASI MANAJEMEN LABA PADA PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN Cindy Berliana Menti; Widiastuty, Erna
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.470

Abstract

This research aims to examine the role of earnings management in mediating the effect of CSR disclosure on financial performance. This type of research is quantitative and carried out on public companies listed on the European Stock Exchange for 2013-2022. Sampling using the purposive sampling method obtained 1,690 company-year observations. ESG scores measure CSR disclosure. Financial performance is measured using ROA, ROE, and Tobin's Q, while earnings management uses discretionary accruals. The secondary data source comes from Eikon's Revinitif Datastream. The results show that the effect of CSR disclosure on company financial performance, mediated by earnings management, is mixed. When ROE measures financial performance, it shows that the hypothesis is not supported. Meanwhile, the hypothesis is supported when ROA and Tobin's Q measure financial performance. The results of this research imply that CSR disclosure encourages information transparency, which signals the company's financial performance.
Komite Nominasi dan Remunerasi dan Kinerja Perusahaan Wiandra, Aksan Maulana; Widiastuty, Erna
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13013

Abstract

This study aims to provide empirical evidence on the influence of the Nomination and Remuneration Committee (NRC) on company performance. Using purposive sampling, the study obtained 155 firm-year observations for the period 2019–2023. The NRC variable is measured by the existence of the NRC, the number of NRC members, and the frequency of NRC meetings. Company performance is measured through accounting performance and market performance, while company size, measured by total assets, is used as a control variable. The results of the study are vary. When company performance is measured by market performance, the existence of the NRC shows a significant effect, but when company performance is measured by accounting performance, the opposite is true. In addition, the number of NRC members are positively influences company performance as measured by ROE. Lastly, the frequency of NRC meetings has an positive effect on company performance as measured by ROA, ROE, and NPM.
PENGARUH PENGELUARAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP REPUTASI PERUSAHAAN Fadhila, Febri Luthfi; Widiastuty, Erna
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.14764

Abstract

The purpose of this research is to provide empirical evidence the effect of corporate social responsibility expenditure on corporate reputation. The sample are 690 firm-years from the Indonesia Stock Exchange (IDX). The observation year is 2016-2021. The corporate social responsibility expenditure is measured by monetary unit in Rupiah. The firm reputation is measured by market capitalization. We also use ROA and firm size as control variables. The results of the study show that corporate social responsibility expenditure has a significant positive effect on corporate reputation. The implication of this research is that public companies need to consider that spending CSR and disclose the information have a significant effect on the company's reputation in the future.
Apakah Green Innovation dan Corporate Governance Memengaruhi Kinerja ESG? Widya Yorsalina; Widiastuty, Erna
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.9432

Abstract

This study aims to analyze the influence of green innovation and corporate governance on ESG performance in Indonesian public companies. The ESG performance variable is measured by the ESG score. Meanwhile, the green innovation variable is measured by green product innovation and green process innovation. The corporate governance variable is measured by the size of the board of commissioners, the proportion of independent commissioners, and gender diversity. Sampling using a purposive method obtained a sample of 43 companies with 215 company-year observations. The results show that green process innovation and the size of the board of commissioners have a significant positive effect on ESG performance. Conversely, green product innovation, the proportion of independent commissioners, and gender diversity are not significant. The results of this study indicate that companies prioritize stakeholder interests in their business activities related to the environment.
ESG, Firm Value, and Life Cycle: Evidences from South East Asia Xaviera, Areta; Febrianto, Rahmat; Widiastuty, Erna; Iswardi, Iswardi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.40449

Abstract

This study investigates the impact of ESG performance on future firm value, considering the company's phase in the life cycle. The sample consists of non-financial companies listed in five Southeast Asian (SEA) countries. Data were collected from the Refinitiv Eikon Database, with samples determined using a purposive sampling technique. The study covers the period from 2013 to 2022, resulting in 1,080 firm-year observations. Using multiple regression analysis, the study finds that ESG performance is related to the next year's firm value in SEA companies. ESG performance impacts firm value only when the company is in the mature stage, while mixed relationships were observed when individual ESG dimensions were tested. These findings support the notion that the effects of ESG-related performance may not be immediately reflected in the current years firm value but rather in the future.
APAKAH KINERJA KEBERLANJUTAN BERPERAN PADA MANAJEMEN LABA DI LIMA NEGARA ASEAN? Yolanda, Nike; Widiastuty, Erna
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.351

Abstract

This study aims to examine the role of sustainability performance on accrual earnings management in public companies in Southeast Asia. The research sample was on public companies in five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand and Philippines) from 2017 to 2022. Sampling was carried out using a purposive sampling method, obtaining 1,218 company-year observations. The independent variable sustainability performance is measured using ESG scores while the dependent variable earnings management is measured using accrual earnings management. The results of this research provide empirical evidence that sustainability performance has no impact on accrual earnings management. Its means that companies with good sustainability performance tend not to carry out earnings management, whereas if earnings management occurs it is influenced by other factors outside of sustainability performance. This research has implications for investors in making investment decisions regarding companies that report ESG performance and the government regarding the quality of sustainability performance reporting.
ESG RATING DAN KINERJA PERUSAHAAN Dhini Azhari; Erna Widiastuty
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.9140

Abstract

This study aims to examine the influence of Environmental, Social, and Governance (ESG) ratings on company performance in Indonesia. The research method used is a quantitative approach with panel data regression analysis on companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The research sample consists of 45 companies with a total of 225 company-year observations selected using a purposive sampling method, with ESG ratings sourced from Refinitiv Eikon. Company performance is measured using Return on Assets (ROA) as a proxy for financial performance and Tobin's Q as a proxy for market performance, with firm size as a control variable. The results show that ESG ratings have a positive and significant effect on company financial performance (ROA), but a negative and significant effect on market performance as measured by Tobin's Q. Additional testing shows that the Environmental and Social components have a positive effect on ROA, while the Governance component shows no significant effect, and all ESG pillars have not significantly influenced market performance individually. The conclusion of this study shows that ESG ratings play a greater role in improving a company's internal performance than in shaping market value perceptions. Therefore, it is necessary to increase investor literacy and appreciation of sustainability practices so that ESG benefits can be more optimally reflected in the market valuation of companies in Indonesia. Keywords: SG Rating, Company Performance, Return On Assets, Tobin's Q, Sustainability
DOES GREEN INNOVATION MEDIATE GREEN SUPPLY CHAIN MANAGEMENT AND FIRM VALUE? Lutfiya, Afifah Astri; Widiastuty, Erna
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.746

Abstract

This study aims to provide empirical evidence on the mediating role of green innovation in the effect of green supply chain management on firm value. The research sample consists of PROPER companies listed on the Indonesia Stock Exchange for the 2019–2024 period. Sampling was conducted using a purposive sampling technique, yielding a sample in 124 companies. The data sources come from company annual reports, sustainability reports, and Datastream. The dependent variable is firm value, measured by Tobin’s Q, while the independent variable is green supply chain management, measured using a checklist. The mediating variable is green innovation, measured using a checklist. Empirical evidence shows that green innovation mediates the effect of green supply chain management on firm value. The findings indicate that green supply chain management is not merely a regulatory compliance mechanism but a strategic approach to enhancing firm value.
Co-Authors Adelia, Fina Ahmad Ramadhan Akbar, Farras Atha Akram Akram Alamsyah M. Thahir Anggi Saputra Animah Animah Anita Wijayanti Annisa Mawardani Putri Asmara, Lola Yuli Atika Gando Suri Auvi, Rahmatul Azra Ramizah Azzahra, Nabila Baiq Nurrizkiana Cindy Berliana Menti Deni Ahriati Denny Cendra Bhakti Dhini Azhari Eka Putri NF Harahap Endar Pituringsih Erniza, Desri ETIK KRESNAWATI F. D., Gezah Berkah Akbar Fadhila, Febri Luthfi Handika, Rebi Fara Hery Widijanto I Made Adi Gunawan Imelia Desika Fitri Iswardi, Iswardi Latifah Marwah Leo Ori Wibowo Lilik Handayani Lukman Effendy Lukman Effendy, Lukman Lutfiya, Afifah Astri Muhammad Irfan Mulya, Fadila Rahma Musaffa Kamal Nabila Azzahra Natasya Elvin Maharani Pramitya Khairunnisa, Dian Prayitno Basuki, Prayitno putri, amanda Rahmat Febrianto Roisatul Aminy Shakila Putri Amanda Thahir, Alamsyah M. Tusadiah, Halimah Veronika Geani Wafiq Muwaffaq Helmi Wahyuni, Ika Sari Wiandra, Aksan Maulana Widya Yorsalina Xaviera, Areta Yolanda, Nike