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One Decade of Research on Sustainable Investment Decision: A Systematic Literature Review Pinkan Wulan Sari; Y Anni Aryani; Doddy Setiawan
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i3.58038

Abstract

This study aims to show empirical evidence on the development of investor decision research in sustainable investment for a decade from 2015 to 2024. This study uses the Scopus and SINTA 2 databases to select articles based on predetermined criteria so that 75 articles related to sustainable investment decisions are obtained, with details of 71 articles indexed by Scopus and four accredited by SINTA 2. This study uses the charting-the-field approach method by Hesford et al. (2006) by classifying articles based on journal name and topic and using Vosviewer software for keyword and author collaboration network analysis. The literature review results show that the Sustainability Journal dominates publishing articles on sustainable investment decisions. Returns, financial literacy, risk, attitudes toward sustainable investment, and environmental concerns are the main factors that influence sustainable investment decisions. In addition, gender and attitudes toward sustainable investment are the most important moderating and mediating variables for sustainable investment decisions. Socially Responsible Investment is the most widely used keyword in previous studies. Gutsche, Gunnar is the author with the most publications on the topic of sustainable investment decisions. This research provides knowledge regarding developing trends in sustainable investment decisions and opportunities for agendas for further researchers.
Local Government Performance Accountability: Do Internal Control, Public Monitoring, and E-government Affect? Marcellina Widiyastuti; Y Anni Aryani; Doddy Setiawan; Jaka Winarna
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.53991

Abstract

The government is required to work well to ensure accountability for funds from the public. To support government performance accountability, internal control, public monitoring, and the use of technology through e-government are needed. This research aims to determine the effect of internal control, public monitoring, and e-government on local government performance accountability. This research uses secondary data obtained from the Ministry of State Apparatus Utilization and Bureaucratic Reform, the Financial and Development Supervisory Agency, the Supreme Audit Agency, and Statistics Indonesia. All district/city governments in Indonesia in 2021 and 2022 are the population in this research with a total sample of 693 observations. Multiple linear regression as an analysis tool using E-views 12. The results show that local government performance accountability is positively influenced by internal control, public monitoring, and e-government. This research is for local governments as input and consideration to further strengthen the internal control system so that it is not limited to formality, improve understanding and implementation of integrated SPIP, and improve the quality and infrastructure of e-government. In addition, the results of this research serve as an evaluation for the public to participate more and monitor the performance of local governments so that the accountability of local government performance increases.
The Role of Board Gender Diversity, Age Diversity, and Foreign Experience on CSR Devi Wahyu Utami; Doddy Setiawan
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 7 No. 2 (2024): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v7i2.1535

Abstract

This research aims to provide empirical evidence regarding the role of board gender diversity, age diversity and foreign experience on corporate social responsibility (CSR). This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange 2018-2022. The research sample obtained 210 observations taken through purposive sampling. Data analysis was carried out using regression analysis with Stata software. The research results prove that board gender diversity has a negative influence on CSR, age diversity has a positive influence on CSR and foreign experience has an influence on CSR.
Co-Authors Abidah Dwi Rahmi Satiti Ade Imam Muslim Adya Puspita Adimudra Afifah Oki Nilasakti Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi Ahmad Farras Adibuddin AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Archangela Vitachristie Diva Pramuda Ardila, Lina Nur Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arttika Rahmasari Arya Sindhung Widyatmoko Aryani, Y. Anni Ayunda Rizqi Oktaviana Bambang Sutopo Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Bobby Kurniawan Budi Kristiawan Budi Prasetyo Budianto Budianto Budianto Budianto Cahyaningsih Cahyaningsih Deppi Andam Dewi Desi Zulvina Devi Wahyu Utami Dian Perwitasari Djoko Suhardjanto Djoko Suhardjanto Djuminah Djuminah Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO Eko Arief Sudaryono Eko Arief Sudaryono EKO ARIEF SUDARYONO Eko Suwardi Elisa Apriliani Andriyanto Evi Gantyowati Evi Gantyowati Fadillah Ahmad Fauzi Pratama Fajri Rezano Pangestu Aji Falikhatun Falikhatun Falikhatun Fanya Jihan Fatwasari Soeratno Putri Fatwasari Soeratno Putri Feby Millenia Itsnaini Ferdy Putra Filipus Argentano Guntur Suryaputra Fredy Utama Hamidi Muhammad Hanung Triatmoko Hapsari Endras Ayu Novita Haris Reza Fathony Harumi Puspa Rizky Harviana Anggraini Putri Hasan Mukhibad Hong Kok Chee Hong Kok Chee Ida Kristiana Inayati, Nur Isna Irwan Trinugroho Irwan Trinugroho Isna Putri Rahmawati JAKA WINARNA Jaka Winarna Jogiyanto Hartono Kadek Ari Rahayu Khairun Nisaa Koesoemasari, Dian Safitri Pantja Lee-Ung Soo Leonny Noviyana Sakti Pamungkas Levina Ulfa Subastian Lian Kee Phua Lian Kee Phua Lulus Kurniasih Luthfia Maha Reni Lyna Latifah Mahameru Rosy Rochmatullah Mahmoud Elsayed Mahmoud Marcellina Widiyastuti Marheni Maria Kontesa Maria Puspita Nugrahaning Sari Mawa, Afifah Mohammad Syafik Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Syafiqurrahman Muhammad Wisnu Girindratama Murya Arief Basuki Musabbikhah Musabbikhah Mutmainah, Mutmainah Nabila Syaharani Selima Nainggolan, Yohanna Thresia Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurul Herawati Payamta, Payamta Phua, Lian Kee Pinkan Wulan Sari Prassetio, Yoga Haadiy Purwa, Putri Anindya Listya Putri Meelyana Novitasari Putri Nanda Sari Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Fatmawati Ratna Tri Hapsari Ratnaningrum Ratnaningrum Rayenda Khresna Brahmana Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rita Wijayanti Rut Nova Gita Sihombing Samsul Rosadi Serah Novarida Mabel Setianingtyas Honggowati Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras Siti Jubaedah SITTI SUBEKTI Sri Asih Sri Hastuti Sri Rahayu Sri Suranta Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Suyanto . Tatik Tatik Taufiq Arifin Taufiq Arifin Taufiq Arifin Taufiq Arifin Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Tri Nurul Khomidah Trisninik Ratih Wulandari Try Rizky Almaeda Tulus Haryono Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama WAHYU WIDARJO Wahyu Widarjo Wahyu Widarjo Wahyu Widarjo Wakhid Nanang Santoso Warsina Warsina Widodo, Nova Maulud Widya Ningsih Wihandaru Sotya Pamungkas Wijaya, Ibrahim Fatwa Wildan Dwi Lastyanto Wulan Rachmadani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Yanni Aryani Yumna Rifdatul Ummah yuwita ariessa pravasanti Zhafira, Widya