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All Journal Jurnal Akuntansi Multiparadigma JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Pendidikan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN SOLUSI Reviu Akuntansi dan Bisnis Indonesia Quantitative Economics and Management Studies Jurnal Abdi Masyarakat Indonesia Jurnal Manajemen dan Pemasaran Jasa Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat
Rani, Inta Hartaningtyas
Institut Teknologi Bisnis Ahmad Dahlan Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Public Health Social Sciences Other

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HOW DOES CARBON EMISSIONS REPORTING INFLUENCE INVESTOR DECISIONS? Widyowati, Lestari Adhi; Jalih, Jara Hardiyanti; Rani, Inta Hartaningtyas
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.14

Abstract

Abstrak – Bagaimana Pelaporan Emisi Karbon Mempengaruhi Keputusan Investor saat ini?Tujuan Utama – Penelitian bertujuan untuk menguji bagaimana pengungkapan emisi karbon dapat memediasi kepemilikan institusional dan modal intelektual dengan reaksi investor.Metode – Penelitian ini melakukan uji analisis jalur. Sampel penelitian ini adalah laporan keuangan sektor pertambangan periode 2019-2023.Temuan Utama – Penelitian ini menemukan bahwa kepemilikan instutisional, modal intelektual, maupun pengungkapan emisi karbon tidak mempengaruhi langsung reaksi investor. Menariknya, pelaporan emisi karbon sepenuhnya mampu memediasi hubungan antara kepemilikan institusional dengan reaksi investor. Hasil yang diperoleh konsisten ketika total pendapatan digunakan sebagai variable kontrol.Implikasi Teori dan Kebijakan – Temuan dalam penelitian ini mendukung teori sinyal dan RBV dalam akuntansi pasar modal.  Secara praktis, penelitian ini merekomendasikan investor untuk mempertimbangkan kepatuhan perusahaan terhadap standar internasional sebagai ukuran kredibilitas lingkungan dan tata kelola.Kebaruan Penelitian – Penelitian ini menguji dampak variabel terkait pengungkapan emisi karbon dalam satu model komprehensif. Abstract - How Carbon Emissions Reports Influence Investor Decisions Today?Primary Purpose – The study aims to examine how carbon emissions disclosure can mediate the relationship between institutional ownership and intellectual capital, as well as its impact on investor reactions.Method - This study conducted a path analysis test. The research sample consisted of financial reports from the mining sector for the period 2019-2023.Main Findings - This study found that institutional ownership, intellectual capital, and carbon emissions disclosure did not have a direct influence on investor reactions. Interestingly, carbon emissions reporting was able to mediate the relationship between institutional ownership and investor reactions fully. The results obtained were consistent when total revenue was used as a control variable. Theory and Practical Implications - The findings in this study support the signalling theory and RBV in capital market accounting.  In practical terms, this study recommends that investors consider a company's compliance with international standards as a measure of environmental and governance credibility.Novelty - This study examines the impact of variables related to carbon emission disclosure in a comprehensive model.
Analyzing the impact of working expectations on intention to apply in Indonesia: A study on Gen Z college graduate Rani, Inta Hartaningtyas; Hardiyanti Jalih, Jara; Adhi Widyowati, Lestari
Jurnal Manajemen dan Pemasaran Jasa Vol. 16 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmpj.v16i2.16558

Abstract

The expansion of businesses is limited in enhancing the workforce because recruiting personnel requires significant effort and financial resources. The returns on these businesses should be assessed while decreasing the expenses associated with recurrent needs. Therefore, this study aimed to analyze the correlation between the employment expectations of soon-to-be college graduates, who constituted a significant portion of the workforce, and their inclination. Factors such as organizational attractiveness, person-organization fit, and social media usage were examined as mediating variables. The advancement of the theory of planned behavior was also investigated, particularly in explaining how organizations shape the behavior of prospective employees based on expectations. Using the structural equation model (SEM) method, the data were examined on intention to apply among 350 Indonesian college students on the brink of graduation (middle year of Gen Z). The results showed that working expectations influenced intention to apply for a job, through direct impact and partial mediation. According to the descriptive statistics, a company's top three priorities for respondents were health insurance, a coaching manager, and job security.
Agilitas Perbankan dalam Analisis TCCM: Sebuah Tinjauan Literatur Sistematis Rani, Inta Hartaningtyas; Lestari Adhi Widyowati; Jara Hardiyanti Jalih
Solusi Vol. 24 No. 1 (2026): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v24i1.13533

Abstract

Institusi perbankan dikenal memiliki regulasi yang ketat dan memprioritaskan keamanan tercermin pada sifat birokratis serta reputasi yang kurang memiliki agilitas. Meskipun demikian, industri keuangan berada pada posisi kedua dalam industri yang berhasil melaksanakan transformasi agilitas. Hal ini menuntut sintesis komprehensif mengenai konteks penelitian spesifik dan pemetaan literatur saat ini. Studi ini menggunakan SPAR-4-SLR (Scientific Procedures and Rationales for Systematic Literature Review) untuk meninjau dan menyintesis secara sistematis 35 studi pada basis data Web of Science dan Scopus. Sintesis ini berfokus pada agilitas pada sektor dengan regulasi ketat, seperti per-bankan dan institusi pemerintah, mengacu pada kerangka kerja TCCM (Theory, Context, Characteristics, Methodology). Hasil penelitian ini merangkum dan mensintesa penelitian terdahulu di bidang ini serta memberikan landasan yang kokoh bagi studi selanjutnya. Secara keseluruhan, dengan masih terbatasnya studi agilitas dari perspektif perbankan, hasil penelitian ini diharapkan dapat menawarkan alur baru bagi pengem-bangan literatur dan praktik perbankan  
The Purbaya Effect: Event Study of Leadership Signalling Rani, Inta Hartaningtyas; Widyowati, Lestari Adhi; Jalih, Jara Hardiyanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5895

Abstract

Purpose: This study examines how the appointment of a new Minister of Finance affects stock price movements in the Indonesian capital market, with a focus on banking and manufacturing, which are directly affected sectors. Methodology/approach: This study uses an event-study design to investigate the existence of the “Purbaya Effect” by analyzing daily movements of the Jakarta Composite Index (JCI) and sectoral indices. Abnormal returns and cumulative abnormal returns are calculated using a 30-day window centered on the appointment date (September 8, 2025). Cross-sector sensitivity is assessed by comparing the short-term price responses of banking stocks, which are closely linked to fiscal-monetary transmission, and manufacturing stocks, which are more sensitive to demand expectations, the cost of capital, and risk sentiment. Results/Findings: The results confirm a significant “Purbaya Effect” at the aggregate market level following the ministerial appointment. Sectoral analysis indicates asymmetric responses: manufacturing stocks exhibit statistically significant price adjustments (sig 0.00<0.05), whereas the banking sector shows no comparable significant response (sig 0.183>0.05). Conclusions: Every cabinet change signals the quality of economic information to the capital market, which can be responded to negatively or positively Limitations: The study is confined to a 60-day event window, covers only two major sectors, and does not explicitly control for other macroeconomic or political events that may overlap with the announcement period. Contributions: The confirmation of the ‘Purbaya Effect” demonstrates that fiscal communication should be considered a signalling instrument with a real impact on price formation and capital allocation in the market.
Co-Authors Ali Chaerudin Hardiyanti Jalih, Jara Jalih, Jara Hardiyanti Lestari Adhi Widyowati Velma Alicia