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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Management and Sustainable Development Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis
Erni Ekawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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EXCESS CASH HOLDINGS DAN KEPEMILIKAN INSTITUSIONAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Yessica Tria Christina; Erni Ekawati
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 8 Nomor 1 Tahun 2014
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.422 KB)

Abstract

This research provides an empirical evidence about the effect of institutional ownerships as a proxy of information transparancy on excess cash holdings. Manufacture companies listed on BEI from years 2002 to 2011 are employed. The results show that the higher the proportion of institutional ownership, the lower the excess cash holdings. Informational transparancy, as one of the requirements of good corporate governance, can in fact lower the chance of aggrevating the manager’s behavior to practice excess cash holdings that can lower the company’s efficiency.
Pengaruh Transitory Earnings Pada Penggunaan Rasio E/p Dalam Penilaian Perusahaan: Studi Empirik Di Indonesia Erni Ekawati
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2010): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2010.61.164

Abstract

The purposes of this study are, firstly, to confirm the findings of the previous study, whether earnings contain transitory component$. Secondly, to investigate how E/P ratios are affected when firms experience transitory earning changes. Thirdly, tg examine whether the dffirences in E/P ratios across firms-due to differences in the magnitude of transitory earnings will quickly disappear in subsequent years. (Jsingfinancial dan of companies listed in Jakarta Stock Exchange (JSE).from the periods of 1993 to 2003, the study finds that earning changes etehibit a transitory component. Under the condition of transitory earnings, .fir*'t E/P ratio is positively affected by the changes in earnings. Industry-adjusted earning changes variable is shown to have a high explanqtory power in predicting-firm's E/P ratio. As the variation offirm's E/P ratios are mainly explained by the transitory component of earnings, time series pattern of E/P ratios reflects transitory deviations due to the transitorycomponent of earnings changes.
PENGARUH TANGGUNG JAWAB DAN INOVASI LINGKUNGAN TERHADAP EFISIENSI BIAYA PERUSAHAAN Carolus Boromeus Soro Djawa; Erni Ekawati
Jurnal Riset Manajemen dan Bisnis Vol. 19 No. 2 (2024): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v19i2.251

Abstract

ABSTRACT This study investigates the impact of environmental responsibility and environmental innovation on the cost efficiency of publicly listed companies in Indonesia from 2017 to 2022. Using a quantitative approach and panel data analysis, the research examines the relationship between environmental performance metrics and corporate financial performance. The findings suggest that while environmental innovation significantly enhances cost efficiency, the impact of environmental responsibility is more nuanced. The study also controls for various factors such as company size, leverage, and return on assets. The implications of these results are discussed in the context of the Indonesian business landscape and the global movement toward sustainable practices. Keywords: efficiency, environmental innovation, environmental responsibility ABSTRAK Studi ini menyelidiki dampak tanggung jawab lingkungan dan inovasi lingkungan terhadap efisiensi biaya perusahaan publik di Indonesia pada tahun 2017 hingga 2022. Dengan menggunakan pendekatan kuantitatif dan analisis data panel, penelitian ini menguji hubungan antara metrik kinerja lingkungan dan kinerja keuangan perusahaan. Temuan ini menunjukkan bahwa meskipun inovasi lingkungan secara signifikan meningkatkan efisiensi biaya, dampak tanggung jawab terhadap lingkungan lebih beragam. Studi ini juga mengontrol berbagai faktor seperti ukuran perusahaan, leverage, dan laba atas aset. Implikasi dari hasil-hasil ini dibahas dalam konteks lanskap bisnis Indonesia dan gerakan global menuju praktik berkelanjutan. Kata kunci: efisiensi, inovasi lingkungan, tanggung jawab lingkungan
EVALUASI PORTOFOLIO ESG DENGAN CAPM LIMA FAKTOR : STUDI KASUS DI INDONESIA Hendy Winanta; Erni Ekawati
Management and Sustainable Development Journal Vol. 5 No. 2 (2023): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v5i2.789

Abstract

ESG investing is an umbrella term that covers any investment strategy that emphasizes the corporate governance structure, environmental and social impacts of the company's products or practices. ESG assessments and reporting have the potential to unlock vast amounts of information about a company's long-term management and resilience, and can represent an important market-based mechanism to help investors align portfolios. This study aims to examine and analyze the performance of the ESG portfolio in Indonesia. The main contribution is to provide empirical evidence about portfolio selection based on ESG scores and associated with investment risk factors based on the CAPM five-factor model from Fama & French (2015) in Indonesia. The sample used is all registered financial or non-financial industries in Indonesia that have an ESG score for the 2018-2022 observation period. The research results show that the pre-covid period 2018-2019 and the 2020-2021 covid period portfolio investments with high ESG scores did not outperform portfolios with low ESG scores, but during the post-covid period in 2022 even portfolio investments with high ESG scores had abnormal returns, when evaluated using the CAPM five-factor and one-factor models.
Co-Authors Carolus Boromeus Soro Djawa Hendy Winanta Yessica Tria Christina