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All Journal Journal of Business & Banking Tax & Accounting Review Business Accounting Review Asian Journal of Accounting Research Binus Business Review AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of International Conference Proceedings International Journal of Organizational Behavior and Policy Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Yulius Jogi Christiawan
Universitas Kristen Petra
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Value Relevance, Sustainability Reporting Award, and Board Structure: An Influence and Analysis of Value Relevance Yolanda Florenzcia; Juniarti Juniarti; Yulius Jogi Christiawan
Binus Business Review Vol. 13 No. 2 (2022): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v13i2.7853

Abstract

Research on the relevance of the value of sustainability reporting as measured by the Sustainability Reporting Award (SRA) in Indonesia is still rarely studied. In Indonesia, many go-public companies have not realized the importance of reporting the environment and succeeded in getting the SRA due to the costs incurred in carrying out sustainability reporting activities in accordance with Global Reporting Initiative (GRI). The research examined whether there was value relevance in sustainability reporting information and a role for the board structure in supporting companies to obtain awards or not. The research was conducted with six-year data, with a sample of 29 companies that had received SRA at least once from 2014 to 2019. Then, Ohlson’s model was used to measure the value relevance of accounting information and SR, which was seen through changes in R2. Board structure was proxied with board size, board independence, and board meeting. The test was conducted using SmartPLS. The research results indicate that information on obtaining the SRA does not have the added value relevance, as evidenced by the R2 value. It does not increase and has an insignificant relationship with stock prices. Meanwhile, the board structure that can influence the company in obtaining the SRA is only the independence of the board. The research contributes to showing the value relevance of accounting information and sustainability reporting observed through SRA in Indonesia. Besides that, observing the roles of board structure encourages sustainability reporting of a company in acquiring an SRA.
The Effect of the Proportion of Female Board of Directors on Firm Performance in All Companies Listed on the Indonesian Stock Exchange with Innovation as a Mediating Variable Yulius Jogi Christiawan; Jessica Wijaya Simon; Theresya Krismenda Teng
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2367

Abstract

The study investigates the relationship between the proportion of female directors on corporate boards and firm performance, with innovation serving as a mediating variable. Previous research has revealed inconsistencies between those variables. Therefore, this study investigates whether there is a direct and indirect effect of the proportion of female directors on firm performance, which is innovation as a mediating variable. To measure the variables studied, this study also employs quantitative data types and secondary data sources from 55 companies listed on the Indonesian Stock Exchange from 2017 to 2021. Using the Partial Least Square method, the following findings were obtained: (1) The proportion of women on the board of directors has no direct impact on firm performance. (2) Female on board of directors has a positive significant impact on innovation, (3) This research shows a positive significant relationship between innovation and firm performance, and (4) The results also show full mediation of innovation on the impact of proportion of female on board of directors on firm performance. Since it is being conducted in Indonesia, it may differ in other countries, and further research such as using the difference mediating variables and indicators to influence the study's results is strongly advised. Keywords: Female Directors, Firm Performance, Innovation, Partial Least Squares, Indonesia Stock Exchange
The Effect of the Proportion of Female Board of Directors on Firm Performance in All Companies Listed on the Indonesian Stock Exchange with Innovation as a Mediating Variable Christiawan, Yulius Jogi; Simon, Jessica Wijaya; Teng, Theresya Krismenda
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2367

Abstract

The study investigates the relationship between the proportion of female directors on corporate boards and firm performance, with innovation serving as a mediating variable. Previous research has revealed inconsistencies between those variables. Therefore, this study investigates whether there is a direct and indirect effect of the proportion of female directors on firm performance, which is innovation as a mediating variable. To measure the variables studied, this study also employs quantitative data types and secondary data sources from 55 companies listed on the Indonesian Stock Exchange from 2017 to 2021. Using the Partial Least Square method, the following findings were obtained: (1) The proportion of women on the board of directors has no direct impact on firm performance. (2) Female on board of directors has a positive significant impact on innovation, (3) This research shows a positive significant relationship between innovation and firm performance, and (4) The results also show full mediation of innovation on the impact of proportion of female on board of directors on firm performance. Since it is being conducted in Indonesia, it may differ in other countries, and further research such as using the difference mediating variables and indicators to influence the study's results is strongly advised. Keywords: Female Directors, Firm Performance, Innovation, Partial Least Squares, Indonesia Stock Exchange
THE EFFECT OF ESG RISK ON FINANCIAL RISK WITH PROFITABILITY AS A MODERATING VARIABLE Putri, Yorilola Yoanda; Marylee, Ketzia; Christiawan, Yulius Jogi; Kwistianus, Hendri
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1300

Abstract

This study aims to examine the influence of ESG Risk and profitability on Financial Risk, in addition, this study also wants to test the role of profitability in moderating the influence of ESG Risk on the Financial Risk of companies on the IDX.  This study uses panel data from 57 non-financial companies with ESG scores from 2023 to 2024. ESG risk is measured using the ESG score, profitability using ROA, and financial risk using the inverse of the Bathory Metrics Model (BMM). The study also uses leverage, firm size, and sales growth as control variables. The analysis tool used is Eviews with the Fixed Effects Model (FEM). The research results show that ESG Risk has a negative effect on Financial Risk. This is because companies incur significant short-term costs to meet sustainability requirements in the ESG score assessment, leading to debt financing, which increases financial risk, consistent with the finding that leverage has a positive effect on financial risk. The research also shows that Profitability has no significant effect on Financial Risk and is unable to moderate the effect of ESG Risk on Financial Risk. The use of ESG Scores as a measure of ESG risk is not yet widely practiced in Indonesia, as only a few companies have registered to have their ESG scores assessed. This study also demonstrates a unique finding: higher ESG risk actually leads to lower financial risk, contrasting with much previous literature.
The Effect of Environmental, Social, and Governance Performance on Firm Value with Proper Rating as A Moderating Variable Christiawan, Yulius Jogi; Junio, Ghea Ariaristy; Manurung, Regita
International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.5.1.171-186

Abstract

Using the PROPER rating as a moderating variable, this research examines the effects of environmental, social, and governance (ESG) performance on firm value using panel data from non-financial corporations listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The model was chosen using the The Chow, Breusch-Pagan, and Hausman tests, and the findings demonstrated that the pooled ordinary least squares (OLS) model is the most accurate specification. According to the results, neither ESG performance nor PROPER ratings have a big impact on a firm value. Nevertheless, the link between ESG and PROPER is significantly and adversely impacted, demonstrating that the impact of ESG on business value diminishes with increasing levels of verified environmental performance. The model's explanatory capacity is enhanced by including the interaction variable. According to these findings, the alignment of ESG disclosures with actual environmental performance has a greater impact on firm value in Indonesia than either PROPER or ESG alone. In order to ensure that ESG reporting and accredited environmental practices are consistent, businesses are urged to improve the integration of ESG reporting with the PROPER assessment system, while authorities are urged to do the same.
Co-Authors Adelia Yemima Alfa Rahmiati, Alfa Alicia Mulianto Angeliza Prasetio Anita Bela Nathania Azilia Yocelyn Bernadette Devina Taufik Beta Benaja Bryan Anderson Tombilayuk Catherina Rosally Christine Arianto Salim Christine Linardo Christopher Adrian Lukito Cindy Carolina Cindy Riady Devianty Kumalasari Elizabeth Jessica Elizabeth Jessica Evelyn Kusgianto Evelyn Setiawan Febriana Ningsih Hoki Feliana Pramitasari Feliciana Tjitrohartoko Frederick Wongsodihardjo Gabriella Foanto Helga Adeline Halim Hendri Budiman Hendri Kwistianus Hizkia Leonard Pah Inez Cornelia Risamasu Ivan Hadriyanto Jeremy Alfa Nugraha Jessica Apriliani Koharyanto Jessica Goldwin Jessica Novita Wijaya Jessica Wijaya Simon Joshua Adiguna Prastowo Josua Tarigan Judith Wijaya Juniarti Juniarti Junio, Ghea Ariaristy Karin Karin Karina Steffany Kelly Wijaya Krisna Irawan Manurung, Regita Marylee, Ketzia Megawati Cheng Melinda Dewi Mery Marliani Micheline Clarissa Michelle Angelina Setyawan Michelle Tevi Goeinawan Nadia Angelia Natanael Albert Frumentius Nathania Allisya Krisira Nikki Mulia Candra Pradhono Pradhono Putri, Yorilola Yoanda Raynald Iskandar Robert Halim Seliya Esther Sampul Simon, Jessica Wijaya Stefanny Novi Andarista Stella Aurellia Tengjono Stephenly Tonggano Teng, Theresya Krismenda Theresya Krismenda Teng Tjiptohadi Sawarjuwono Valerie Angela Halim Vanesa Pradipta Candra Vania Nanda Djaja Vania Nanda Djaja Vania Yulitasari Handoko Veronika Abdi Wijaya Veronika Abdi Wijaya, Veronika Abdi Vicky Febriana Vina Vernnita Yesica Christina Manurung Yolanda Florenzcia