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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi dan Perpajakan AKUNTANSI DEWANTARA Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Proceeding of National Conference on Accounting & Finance Journal of the Community Development in Asia Adpebi Science Series Jurnal Akuntansi Dan Manajemen
Ika Puspita Kristianti
STIE YKPN Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Economics, Econometrics & Finance Environmental Science

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Women on Board: The Blank Space of ESG Impact in Indonesia Kristianti, Ika Puspita
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.14157

Abstract

This research analyzes the impact of board gender diversity and industry classification on ESG performance in Indonesia. It also seeks to gather evidence on the extent to which ESG risk affects financial and market performance. Considering the unique context of gender equality in Indonesia and the expectation that gender differences influence decision-making processes in financial reporting, this study examines the impact of women on boards on financial and stock market performance, with ESG Risk as a mediator. This study employs a quantitative approach and applies purposive sampling method to select a sample of population, consisting of companies listed on the Indonesia Stock Exchange (IDX). This research uses Smart PLS to analyze the data, including tests of the measurement model and structural model. The results indicate that board gender diversity and industry classification have a significant negative impact on ESG Risk Rating, and ESG Risk Rating impact positively to stock performance. This research provides valuable and original contributions to the understanding of ESG practices, board gender diversity, and their impact on financial and market performance in Indonesia, which addresses gaps in the literature and offers practical implications for companies, investors, and policymakers in emerging markets.
The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable Deranika Ratna Kristiana; Ika Puspita Kristianti
Journal of The Community Development in Asia Vol 5, No 1 (2022): January 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v5i1.1388

Abstract

This study aims to determine the reaction of micro business performers in utilizing tax incentives. It specifically analyzes tax incentive in the form of final income tax on income received by micro-businesses. Debt investments will strengthen and support micro-business in increasing venture capital. This study uses the explanatory method, tests the formulated hypotheses, and uses descriptive qualitative data by distributing questionnaires to respondents online who meet the criteria for micro-enterprises in the DI Yogyakarta region. Our findings indicate that not all micro-entrepreneurs take advantage of fiscal policies in the form of incentives for Final Income Tax borne by the government. Tax incentives do not significantly affect product or service innovation developed by micro-entrepreneurs. The moderation in debt investment triggers micro-entrepreneurs to invest in debt during this pandemic and use it to develop their products/services according to consumer needs.
Co-Authors Asri Widyayanti, Denok Deranika Ratna Kristiana Efraim Ferdinand Giri Ratih Ayu Kusumanegara