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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Manajemen Bisnis JDM (Jurnal Dinamika Manajemen) JURNAL AKUNTANSI UNIVERSITAS JEMBER BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi Bisnis Benefit: Jurnal Manajemen dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Perspektif Akuntansi E-Jurnal Akuntansi TSM Jurnal Pijar : Studi Manajemen dan Bisnis Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi
MI Mitha Dwi Restuti
Universitas Kristen Satya Wacana
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Unmasking Cost Stickiness in The Era of Digital Transformation Wijaya, Phan Meliana; Restuti, Mitha Dwi
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 1 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.1.2026.049-065

Abstract

This study examines how digital transformation shapes cost behavior in Indonesia’s consumer non-cyclical sector. Analyzing 326 firm-year observations (2021–2023) using Generalized Least Squares, the findings reveal cost anti-stickiness: firms cut expenses more aggressively during revenue declines. Digital transformation, however, increases cost stickiness due to high upfront investment, adjustment barriers, and strategic optimism, while labor productivity and working capital improve cost flexibility. The results highlight a paradox: digitalization constrains short-term flexibility but reinforces long-term resilience. Firms must therefore balance technology investments with operational agility to build adaptive cost structures in volatile environments.
STRATEGIC TYPOLOGY AND ITS CONTEXTUAL ROLE IN SHAPING THE ESG-FIRM VALUE NEXUS Karina Praadhi Pambudyaningtyas; Mitha Dwi Restuti
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (2025): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/7dny8941

Abstract

 In the pursuit of long-term survival and growth, firms must strengthen investor relations and secure stakeholder trust to enhance share prices, thereby reflecting greater firm value. Investment decisions today extend beyond financial metrics, incorporating sustainability considerations through the Environmental, Social, and Governance (ESG) framework. To fully capture ESG’s value-creating potential, firms operate within distinct strategic typologies that shape their competitive responses. The prospector typology emphasizes innovation and market exploration, whereas the defender typology focuses on efficiency and market stability. This study examines the influence of ESG performance on firm value, while recognizing strategic typology as a contextual factor in this relationship. Using 639 firm-year observations from Indonesian Stock Exchange–listed firms with ESG scores from Refinitiv Eikon (2014–2024), regression results reveal that ESG performance significantly enhances firm value. This positive association persists across both prospector and defender strategies, highlighting ESG’s universal relevance as a driver of firm value. This research underscores ESG performance as a sources of value creation for firms and highlights the importance of aligning sustainability practices with firms' strategic characteristics, particularly within the context of emerging markets.
Co-Authors - Melvina Adnindya, Amalia Angelina Nadia Saputra Arlin Effendy, Arlin Carolina Carolina, Carolina Cecilia Nathaniel Devira Nourma Anjani Diva Cicilya Nunki Arun Sudibya, Diva Cicilya Evi Linawati Firdha Ayu Anggraeni Hadiluwarso, Melina Alicia Karina Praadhi Pambudyaningtyas Kurnia Rizki Amanda Luluk Widyaningrum Maria Rio Rita Masiakh , Johan Arista Rapha El Novrianto patawaran Pratiwi, Sri Nahda Rizky Putri, Alika Shahrani Wijaya, Phan Meliana Yeterina Widi Nugrahanti