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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Widya Manajemen & Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan Kompartemen : Jurnal Ilmiah Akuntansi Research In Management and Accounting (RIMA) Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Akuntansi : Jurnal Akuntansi Integratif Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting JURNAL AKUNTANSI Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abdimas Kartika Wijayakusuma Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Jesica Handoko
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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THE EFFECT OF FIRM PERFORMANCE, ERM DISCLOSURE, AND RISK MANAGEMENT COMMITTEE ON SUSTAINABLE GROWTH RATE Handoyo, Jason Jonathan; Handoko, Jesica
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.80393

Abstract

Sustainability, or a firm's ability to survive long-term, is a primary goal for stakeholders. Two main factors are thought to influence a firm's sustainable growth: first, firm performance, and second, sound risk management to mitigate the negative impacts of unexpected events beyond the firm's control. This study aims to examine the influence of firm performance (which includes financial performance, including profitability, liquidity, capital structure, and environmental performance), as well as the influence of enterprise risk management disclosure and Risk Management Committee on sustainable growth rates. This study is a quantitative study with hypothesis testing. The objects of this study were all manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. The analytical technique used was multiple regression analysis. The results of this study found that financial performance has a positive influence on sustainable growth rates, while environmental performance has a negative influence on sustainable growth rates. Enterprise risk management disclosure and Risk Management Committee were not found to have an effect on sustainable growth rates. This study implies the importance of management paying attention to performance achievements, which should not only include financial performance but also non-financial and environmental performance in fostering sustainable growth rates.
The Influence of Sustainability Reporting and Risk Management on the Profitability of Publicly Listed Banks Janice, Laurensia; Handoko, Jesica
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1495

Abstract

This study examines the influence of sustainability reporting and risk management on the profitability of Indonesian publicly listed banks on the Indonesia Stock Exchange (IDX) during 2019 to 2023. The study evaluates the causal relationship between dependent variable, which is the profitability (measured by ROA and ROE) and independent variables, including sustainability reporting disclosure and CAR, NPL, and LDR. This study also uses control variables, such as leverage (DER), bank size, and COVID-19 period. By exploring whether banks' commitment to sustainability reporting and effective risk management practices contribute to their profitability, the study provides valuable insights for stakeholders, policymakers, and investors seeking to improve corporate performance. The research data are analyzed using descriptive statistics and panel regression with SPSS. Through purposive sampling, 70 banking companies were selected. The findings reveal that sustainability reporting does not significantly impact the profitability of Indonesian publicly listed banks. While risk management was measured with three proxies, with NPL having a significant impact, CAR and LDR showed mixed findings with significance and nonsignificance on profitability. Additionally, bank size and the COVID-19 period which serve as control variables significantly influenced the relationship between the independent and dependent variables.
THE EFFECT OF GREEN ACCOUNTING ON MANUFACTURING FIRM VALUE THROUGH FINANCIAL AND ENVIROMENTAL PERFORMANCE Natalia, Yessica; Handoko, Jesica
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.22324

Abstract

Manufacturing companies listed on the Indonesia Stock Exchange are now mandated to prepare sustainability reports as a form of corporate responsibility towards the environment and to meet stakeholder needs. Stakeholders can use reports containing information on the implementation of green accounting to assess firm performance and value. This study aims to analyze the effect of green accounting on firm value, with company performance, including financial and environmental performance, as mediating variables. This study uses manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2023 period. Data were collected through annual reports and company sustainability reports using purposive sampling techniques. From 110 sample companies, data were analyzed using path analysis with the help of SPSS version 25 software. The results show that green accounting positively affects firm value. Financial performance, as measured using Return on Assets (ROA) can mediate the effect of green accounting on firm value, while environmental performance is unable to mediate the relationship. Although investors tend to pay more attention to stock prices that provide financial benefits, this finding indicates that the implementation of green accounting is also an important factor in their decision-making. The mediation of financial performance shows that the implementation of green accounting improves firm performance and firm value. These findings highlight the importance of disclosing the environmental impact of company activities to provide added value to stakeholders.
THE INFLUENCE OF TAX AVOIDANCE AND ESG PERFORMANCE ON RIIL EARNINGS MANAGEMENT WITH CARBON TAX MODERATOR Laiman, Sean Jonathan; Handoko, Jesica
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.807

Abstract

This study investigates the influence of tax avoidance and Environmental, Social, and Governance (ESG) performance on real earnings management while examining the moderating roles of carbon tax exposure and ESG Leader status. Unlike accrual-based earnings management, real earnings management is more difficult to identify and may cause persistent distortions in firms' operational decisions, making it a critical focus of this study. This study employs a quantitative research design using secondary data derived from the annual financial statements and sustainability reports of companies listed on the Indonesia Stock Exchange. The research sample comprises 45 firms with the highest ESG ratings included in the IDX Kehati Index over the 2022–2024 period. The data were analyzed using linear regression with moderation testing. The empirical findings reveal that tax avoidance has a negative and significant effect on real earnings management, indicating that firms engaging in higher tax avoidance tend to exercise greater caution in manipulating real activities, possibly because of heightened regulatory oversight. In contrast, ESG performance does not exhibit a significant relationship with earnings management, suggesting that ESG implementation among Indonesian public companies may remain symbolic rather than substantively embedded in accounting and operational policies. Carbon tax exposure significantly moderates the relationship between tax avoidance and earnings management by reversing the relationship in a positive direction, implying that increased cost pressures from carbon regulation encourage firms to intensify earnings management as a strategic response. However, the carbon tax does not moderate the association between ESG performance and earnings management, indicating a lack of integration between sustainability initiatives and regulatory mechanisms. Furthermore, ESG Leader status does not moderate the effects of tax avoidance or ESG performance on earnings management.
CAN FOREIGN CEO MODERATE CORPORATE CROSS-BORDER EMISSION DISCLOSURE PRACTICES? Gunady, Regina Augusta; Handoko, Jesica
Jurnal Akuntansi Multiparadigma Vol 16, No 3 (2025): Jurnal Akuntansi Multiparadigma (Desember 2025 - April 2026)
Publisher : Universitas Brawijaya

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

Abstract

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Environmental Strategy and Investor Response: The Role of Green Innovation, Green Strategy and Carbon Strategy in Determining Cumulative Abnormal Returns Fitriani, Ursulah Diana; Handoko, Jesica
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2436

Abstract

Abstract Purpose: Environmental concern can enhance a company’s competitive advantage and reputation, influencing investor assessments. In Indonesia, rising carbon emissions and stakeholder pressure encourage firms to adopt green innovation and carbon strategies to reduce environmental impact, increase corporate value, and affect market reactions. Methodology/approach: This study is quantitative, and purpose to analyze the factors that influence cumulative abnormal return (CAR). The independent variables are green innovation, green strategy, and carbon strategy, while firm size and profitability are used as control variables. Secondary Data were collected from IDX-listed energy, automotive, and transportation companies during 2021–2024. The sample was selected using purposive sampling and analyzed using multiple linear regression via SPSS 30. Findings: The results indicate that green innovation has influence on CAR, green innovation is able to create a high level of competitiveness for firms through productivity optimization and cost efficiency. Likewise, green strategy does not influence on CAR, because investors do not yet fully value or understand it as a source of long-term financial value. In contrast, carbon strategy positively influences CAR, companies proactively implementing carbon strategy are viewed as better prepared for future carbon emissions regulation and, more capable of managing environmental risk. Practical implications: Sustainability requires significant investment in human and financial resources, with benefits that are indirect and often only visible in the long term. Originality/Value: The government as a regulator needs to require public companies in Indonesia to implement sustainability strategies to support sustainable development.
Co-Authors Alim, Carissa Nadia Andreas, Lidya Angelina Angelina Angkoso, Annabela Anneta, Janet Basuki , Bernadetta Diana Nugraheni Bhinga Primaraharjo Budiono, Stefannie Carmenita, Bernadette Ceicilia Bintang Hari Yudhanti Chandra, Jesica Amalia Devi Yanti, Devi Dwiyanti, Rosalia Elsa Elyastuti, Cintya Cindy Esa, Ariston Oki Fitriani, Ursulah Diana Florencia, Vania Gunady, Regina Augusta Haki, Elisabeth Yuliana Handoyo, Jason Jonathan Harimurti, Yohanes I Made Narsa Janice, Laurensia Laiman, Sean Jonathan Lindrawati Lindrawati Linggardjaja, Irene Kristanti Martha, Nessi Felicia Mokoginta, Dirgantara Dahana Notoatmodjo, Brigitta Pradinata, Ingrid Agustina Rahelliamelinda, Liangchui Riandy Sugiharto Cahyadi Ricky Ivan Anggono S. Patricia Febrina Dwijayanti Santoso, Karina Santoso, Millenia Antonia Samantha Santoso, Victor Setiawan, Elizabeth Tanjung Sihar Tigor Benjamin Tambunan Wehartaty, Tineke Wijaya, Joshua Arta Iwan Yessica Natalia Yudi, Antony