Article Per Year (5 Year)
p-Index From 2021 - 2026
3.167
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan BAKI (Berkala Akuntansi dan Keuangan Indonesia) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Bisnis dan Manajemen JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT International Journal of Economics Development Research (IJEDR) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Manajemen dan Usahawan Indonesia International Journal of Islamic and Social Sciences (ISOS) Indonesian Capital Market Review The South East Asian Journal of Management Eduvest - Journal of Universal Studies Jurnal Manajemen dan Usahawan Indonesia Journal of Finance and Islamic Banking
Dwi Nastiti Danarsari
Department Of Management, Faculty Of Economics And Business Universitas Indonesia
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
Pengaruh Performa Perusahaan Terhadap Kualitas Laporan Tanggung Jawab Sosial Perusahaan Yang Dimoderasi Oleh Tahap Siklus Hidup Perusahaan Pada Perusahaan LQ45 Periode 2017-2021 Batubara, Satya Rifansyah; Danarsari, Dwi Nastiti
Jurnal Manajemen dan Usahawan Indonesia Vol. 47, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to empirically prove the effect of corporate performance on the quality of corporate social responsibility (CSR) reports, moderated by the company's life cycle stages. The study uses a sample of companies listed in the LQ45 index as of August 2019, registered on the Indonesia Stock Exchange (IDX) for the period from 2017 to 2021. The method used in this study is pooled ordinary least squares (OLS) regression. The results show that corporate performance does not have a significant impact on CSR reports. However, firm life cycle stages have a significant effect with a negative correlation direction on CSR reports, and the impact of corporate performance on CSR reports is moderated by the firm's life cycle stages.
THE INFLUENCE OF CSR DISCLOSURE ON DEBT MATURITY STRUCTURE: EVIDENCE FROM INDONESIAN NON-FINANCIAL FIRMS Hakim, Ahmad; Danarsari, Dwi Nastiti
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.84033

Abstract

Corporate Social Responsibility (CSR) disclosure has become an essential element of modern corporate sustainability practices. Prior research, however, presents conflicting evidence regarding its influence on a firm's debt maturity structure. Some studies argue that CSR disclosure enhances reputation and transparency, strengthening creditor trust and enabling firms to secure more long-term financing. Conversely, other findings suggest that CSR disclosure may lead to overinvestment and unfavorable signaling, potentially prompting firms to rely more on short-term debt. Addressing this gap, this study examines how CSR disclosure influences debt maturity structure in non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. CSR disclosure is measured using a Global Reporting Initiative (GRI) based index, while debt maturity structure is assessed through the long-term debt to total debt ratio. Using purposive sampling, panel data analysis is conducted through the fixed effect model (FEM) and the panel estimated generalized least squares (EGLS) estimator with cross-section weights, complemented with diagnostic tests. The findings reveal a significant positive relationship between CSR disclosure and debt maturity structure, supporting the view that CSR disclosure enhances credibility and information quality. Additional control variables like leverage, business risk, asset maturity, and interest rate term structure, also significantly influence debt maturity structure decisions. This study contributes to managerial and regulatory insights by demonstrating how CSR disclosure can function as a strategic financing tool to strengthen both sustainability and financial stability.
The Impact of Digital Transformation and Income Diversification on Banking Stability in Asean-5 Emerging Countries Oktafianti, Putri Adellia; Danarsari, Dwi Nastiti
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4798

Abstract

This research aims to analyse the impact of digital transformation and income diversification on banking stability in the ASEAN-5 emerging countries for the period 2014-2023. In recent years, banks are dealing with digital transformation to enhance operational efficiency and offer more innovative financial services, while diversifying revenue through non-interest income sources to reduce their reliance on interest income, which is vulnerable to fluctuations in interest rates. The research employed a purposive sampling method for a sample of 80 institutions in the ASEAN-5 emerging countries (Indonesia, Malaysia, Philippines, Thailand, and Vietnam) that fulfilled certain criteria. The estimation method employed is panel data regression utilizing the Dynamic System Generalized Method of Moments (GMM) —which allows researchers to address endogeneity issues in the relationships between variables— to examine the constructed model. The research results indicate that digital transformation has a negative impact on bank stability and takes time to show its positive impact. This result shows that the adoption of technology requires a significant investment at the beginning of implementation, but over time it will enhance bank's financial stability. Second, low-income diversification tends to decrease bank stability due to reliance on a single source of income, and when banks reach a certain level of income diversification, their stability will increase due to risk spreading. Finally, the moderating effect of income diversification on the relationship between digital transformation and bank stability, indicates that stability significantly increases when banks reach certain levels of income diversification and digital adoption.
Co-Authors Annisa Nuraini Tahir Batubara, Satya Rifansyah Dwi Anggi Novianti Fatwa Aulia Giofani, Fachrizal Gustama, Abi Hakim, Ahmad Husodo, Zaafri Ananto Juwanik Juwanik Lenny Suardi Lily, Kelvin Muhammad Rifki Adiyat Novianti, Dwi Anggi Nukman Taufik Oktafianti, Putri Adellia Ratih Dyah Kusumastuti Retno Ariani Riyan Dwi Saputro Rizfathanty, Soraya Santoso, Azhany Rianda Setiadi, Robertus Setyo Nugroho Setyo Nugroho Suardi, Lenny Tarigan, Wina Febrianti Utami, Annisa Rianti Viverita Viverita Zaafri A. Husodo