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All Journal International Conference on Law, Business and Governance (ICon-LBG) JAM : Jurnal Aplikasi Manajemen Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) The Accounting Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi Ensiklopedia of Journal Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun EKUITAS (Jurnal Ekonomi dan Keuangan) The International Journal of Business Review (The Jobs Review) Maker: Jurnal Manajemen Jurnal Akuntansi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Manajemen Universitas Bung Hatta SELODANG MAYANG Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Manajemen Bisnis dan Kewirausahaan Journal of International Conference Proceedings Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Economics, Business, Accounting & Society Review e-Jurnal Apresiasi Ekonomi Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Adpebi Science Series Jurnal Akuntansi dan Governance Andalas E-JURNAL AKUNTANSI
Elvira Luthan
Universitas Andalas
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Veterinary Other

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THE INFLUENCE OF ESG PERFORMANCE, LIQUIDITY, CAPITAL STRUCTURE, AND CASH HOLDING ON CORPORATE FINANCIAL PERFORMANCE Nandita, Olivia Nadya; Luthan, Elvira
Jurnal Akuntansi Bisnis Vol 19, No 1 (2026): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v19i1.9553

Abstract

Background: In recent years, the integration of Environmental, Social, and Governance (ESG) considerations has become increasingly important in corporate decision-making, as stakeholders demand greater transparency and accountability regarding corporate sustainability practices. Alongside ESG performance, internal financial factors such as liquidity, capital structure, and retained cash play a crucial role in determining a firm’s ability to maintain operational efficiency and enhance financial performance. However, empirical evidence on how ESG performance and these financial characteristics jointly affect both accounting-based and market-based performance remains inconclusive, particularly in emerging markets such as Indonesia. Objective: This study aims to examine the effect of ESG performance, liquidity, capital structure, and cash holding on the financial performance of non-financial sector companies Research Methods: The research employs a quantitative method using secondary data and a purposive sampling technique, resulting in a sample of 48 companies listed on the Indonesia Stock Exchange (IDX). Hypothesis testing was conducted using multiple linear regression analysis with SPSS 25. Research Results: The results show that ESG performance has a significant positive effect on financial performance (measured by ROA and Tobin’s Q). Liquidity and capital structure have no significant effect on financial performance. Cash holding has a significant positive effect on ROA but does not significantly affect Tobin’s Originality/Novelty of Research: This study examines the impact of ESG performance, liquidity, capital structure, and retained cash on financial performance, measured using two indicators: accounting performance proxied by Return on Assets (ROA) and market performance proxied by Tobin’s Q. The analysis compares non-financial sector companies listed on the Indonesia Stock Exchange (IDX) using data from 2021 to 2023.
Pengaruh Strategi Bisnis dan Kinerja ESG terhadap Potensi Financial Distress pada Perusahaan di Negara-Negara ASEAN Elvira Luthan; Muhammad Irfan; Asniati Bahari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2488

Abstract

The objective of this study is to examine the impact of business strategy and ESG performance on the potential for financial distress among companies in ASEAN. The study population consists of all companies listed on ASEAN stock exchanges during the period 2016-2023. The sample data was collected using the purposive sampling technique and resulted in 1,977 sample data. The data used in this study was obtained from the Thomson Reuters database. The data were analyzed using the unbalanced panel data regression method using STATA software version 17. The results indicated that business strategy had no significant impact on the potential for companies to experience financial distress. Conversely, ESG performance had a positive and significant impact on the potential for companies to experience financial distress. Efforts to improve ESG performance have a major influence on company performance, because these efforts require large costs while support from stakeholders for ESG practices is still relatively small. Therefore, for the development of this study, it is suggested that future research can conduct research with a qualitative approach that explores the perspectives of various stakeholders regarding ESG practices implemented by the company. By involving the views and insights of these stakeholders, the research will have higher validity and accuracy, and provide a more comprehensive understanding.  
PENINGKATAN TINGKAT HUNIAN MELALUI MANAJEMEN HOMESTAY BERBASIS WEBSITE DI KOTA PAYAKUMBUH Asniati Bahari; Elvira Luthan; Yurniwati Yurniwati; Jonhar Jonhar; Warnida Warnida; Riza Reni Yanti; Ihsani Mazelfi; Ali Nursal
Jurnal Hilirisasi IPTEKS Vol. 6 No. 4 (2023)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v6i4.732

Abstract

Currently, homestays in the city of Payakumbuh generally do not maximize the use of information systems. This is due to a lack of understanding among homestay owners about appropriate governance methods and a shortage of knowledge regarding computer-based information system management and homestay operation capabilities. The objective of this activity is to implement a homestay management information system in the city of Payakumbuh. The method employed for this activity is training. A total of 23 homestay owners in Payakumbuh participated in the training. This initiative aims to implement a website-based information system to enhance homestay owners' understanding of effective governance, computer-based information system management, and operational capabilities in managing homestay systems. The outcomes of this initiative include improved capabilities among homestay owners to effectively utilize the Website-Based Homestay Management Information System. This training not only benefits homestay owners but also faculty, departments, and the university. It creates opportunities for homestay managers to collaborate and share experiences, thereby strengthening the SME community in the homestay sector in Payakumbuh. The implementation of a website-based information system in homestay management is intended to expand promotional networks, catering not only to local tourists but also to international visitors. In conclusion, this training program has significantly benefited homestay managers and has the potential to support local economic growth and the development of the tourism sector in the Payakumbuh region. It is anticipated that this initiative will contribute knowledge towards homestay management development and the application of information technology in the tourism sector.
ESG Performance, Board Gender Diversity, and Firm Value: The Moderating Role of Corporate Reputation Muhammad Pondrinal; Elvira Luthan; Yosi Puspita Sari; Rahmat Wahyudi
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2592

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) performance and Board Gender Diversity on firm value, with corporate reputation proxied by Return on Assets as a moderating variable. The increasing importance of sustainability and governance practices has raised questions regarding their actual contribution to firm value, particularly in emerging markets where investor preferences may differ from developed economies. This study aims to provide empirical evidence on whether ESG and board diversity are valued by the market and whether corporate reputation strengthens these relationships. The research employs a quantitative approach using panel data regression on 57 non-financial firms listed on the Indonesia Stock Exchange over the period 2021 to 2024, resulting in 228 firm-year observations. The findings reveal that ESG performance and Board Gender Diversity do not have a significant effect on firm value. In contrast, corporate reputation has a positive and significant effect, indicating that profitability remains a key determinant of market valuation. Furthermore, the moderating effect of corporate reputation is not supported, suggesting that financial performance does not strengthen the relationship between ESG, board diversity, and firm value. These results indicate that investors in emerging markets place greater emphasis on financial outcomes than on sustainability and governance attributes. This study contributes to the literature by highlighting the gap between ESG implementation and market recognition, and suggests that firms need to align sustainability initiatives with financial performance to enhance firm value
PENGARUH KOMPETENSI KOMITE AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Nike Marta; Elvira Luthan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/m2jvaj34

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menjelaskan pengaruh kompetensi komite audit dan pertumbuhan perusahaan terhadap financial distress, serta mendeskripsikan perbedaan kondisi financial distress pada perusahaan manufaktur di Indonesia selama masa pandemi COVID-19 dan setelah pandemi COVID-19. Studi ini menggunakan dua model penelitian: Model 1 difokuskan pada periode pandemi COVID-19 (2020-2022), sedangkan Model 2 digunakan untuk periode setelah pandemi (2023-2024). Sampel penelitian terdiri dari 104 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dengan total 520 observasi selama lima tahun. Analisis data dilakukan menggunakan metode regresi Ordinary Least Squares (OLS) dengan bantuan perangkat lunak Stata versi 17. Hasil penelitian menunjukkan bahwa kompetensi komite audit tidak berpengaruh signifikan terhadap financial distress, baik pada masa pandemi maupun setelah pandemi COVID-19. Pertumbuhan perusahaan terbukti berpengaruh negatif signifikan terhadap financial distress hanya pada periode pandemi COVID-19, namun tidak berpengaruh pada periode setelah pandemi. Selain itu, penelitian ini menemukan bahwa tidak terdapat perbedaan signifikan pada kondisi financial distress perusahaan antara masa pandemi dan pasca-pandemi. Implikasi dari temuan ini adalah pentingnya perusahaan untuk menyesuaikan strategi pengelolaan risiko keuangan secara dinamis sesuai konteks krisis dan pasca-krisis, serta perlunya pengembangan strategi bisnis yang lebih responsif terhadap perubahan lingkungan bisnis.
ESG Disclosure, Intellectual Capital, and Firm Financial Performance: The Role of Board Gender Diversity as a Moderator Muhammad Pondrinal; Elvira Luthan
Jurnal Manajemen Bisnis dan Kewirausahaan Vol. 6 No. 1 (2026): MARCH
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jamanika.v6i1.43141

Abstract

This study examines whether ESG disclosure and intellectual capital affect Indonesian banks’ financial performance and whether board gender diversity (BGD) moderates these effects. Panel data from 14 IDX-listed banks during 2019–2023 (n = 70 firm-year observations) were analyzed using a Random Effect Model and Moderated Regression Analysis in EViews 12. ROA represents financial performance; ESG is a GRI-based disclosure index; intellectual capital is measured by VAIC; and BGD is the proportion of female directors. Results show ESG disclosure improves ROA (β = 0.010735; t = 2.199; p = 0.031), whereas intellectual capital is negative and not significant (β = −0.000196; t = −0.112; p = 0.911) and BGD has no significant direct effect (β = −0.015360; t = −1.292; p = 0.201). The baseline model explains modest variation in ROA (R² = 0.093; adjusted R² = 0.052). Interaction tests indicate that BGD strengthens the ESG–ROA link at the 10% level (βESG×BGD = 0.080093; p = 0.055) and significantly strengthens the intellectual capital–ROA link (βIC×BGD = 0.022174; t = 2.762; p = 0.007), suggesting gender-diverse boards help convert sustainability transparency and knowledge-based resources into profitability. The study contributes to Resource-Based Theory and Stakeholder Theory by showing that governance diversity is a boundary condition for realizing performance payoffs from ESG disclosure and intellectual resources in an emerging-market banking context. Practically, banks should enhance ESG reporting quality, improve intellectual-capital efficiency, and increase female representation in boards and key committees to strengthen oversight and strategic use of intangible assets. Overall, the findings highlight inclusive governance as a strategic lever to amplify the financial benefits of ESG disclosure and intellectual capital in Indonesian banking.
TINJAUAN LITERATUR SISTEMATIS TENTANG MOTIVASI, TEKNIK, DAN KONSEKUENSI MANAJEMEN LABA: SINTESIS RISET DAN PRAKTIK AKUNTANSI INTERNASIONAL Tri Ayu Parwati; Elvira Luthan; Annisaa Rahman; Syahril Ali
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 12 No. 2 (2026): Jurnal Selodang Mayang
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v12i2.537

Abstract

Earnings management is a complex phenomenon that affects the quality of financial reporting and economic decision-making. This study aims to identify and synthesize the motivations, techniques, and consequences of earnings management based on international accounting literature published between 2020 and 2025. A systematic literature review using the PRISMA protocol was conducted on 309 articles retrieved from five databases, which were subsequently screened to obtain 50 high-quality articles for analysis through narrative synthesis and thematic categorization. The findings indicate that the motivations for earnings management have evolved from competitive pressures and capital structure considerations toward ESG sustainability issues and responses to systemic crises, including the COVID-19 pandemic. Manipulation techniques have shifted from traditional accrual-based methods toward more complex forms of real earnings management. The consequences include declining market valuation, distorted financial stability, and changes in investor perceptions of earnings quality. Corporate governance and board gender diversity act as significant moderators. The study recommends strengthening ESG-based oversight, utilizing machine learning, and reforming regulations to enhance transparency and accountability. Manajemen laba merupakan fenomena kompleks yang memengaruhi kualitas pelaporan keuangan dan pengambilan keputusan ekonomi. Penelitian ini bertujuan mengidentifikasi dan mensintesis motivasi, teknik, serta konsekuensi manajemen laba berdasarkan literatur akuntansi internasional periode 2020–2025. Metode yang digunakan adalah systematic literature review dengan protokol PRISMA terhadap 309 artikel dari lima basis data, yang diseleksi menjadi 50 artikel berkualitas untuk dianalisis melalui sintesis naratif dan kategorisasi tematik. Hasil penelitian menunjukkan bahwa motivasi manajemen laba berkembang dari tekanan kompetisi dan struktur modal menuju isu keberlanjutan ESG serta respons terhadap krisis sistemik, termasuk pandemi COVID-19. Teknik manipulasi bergeser dari metode berbasis akrual menuju real earnings management yang lebih kompleks. Konsekuensinya meliputi penurunan valuasi pasar, distorsi stabilitas keuangan, dan perubahan persepsi investor terhadap kualitas laba. Tata kelola perusahaan dan keberagaman gender dewan berperan sebagai moderator. Penelitian merekomendasikan penguatan pengawasan berbasis ESG, pemanfaatan machine learning, serta reformasi regulasi untuk meningkatkan transparansi dan akuntabilitas.
Co-Authors Adelia, Fina Adi Wiratno Adinda Solida Ali Nursal Ali Nursal Amy Fontanella Anggita Primasari Anggita Primasari Annisa Rahman Anwar, Khairil Ardiany, Yuli Asniati Bahari Aufa Fikhriah Aufa Fikhriah Bahari, Asniati Baja Lodhrakentjana Ciseta Yoda, Tilawatil Damayanti, Elok Dini Fitriyanthi Dwinanda, Vioni Putri Ekaputra, Eri Gas Eri Gas Ekaputra Esti Rahmaningsih, Dwi Fanny Ramadhani Fathdilla Sirti Oksiltayuri Fatma, Yuni Fauzan Misra Gusmini Hairaty, Ety Hamidi, Masyuri Harmayuni, Vella Hidayat, Danny Hujnir, Putri Arinda Ilmainir, Ilmainir Indar Khaerunnisa Irma Suryani Indra Jonhar Jonhar Khanh, Varhanno Khallifhatul Lasti Yossi Hastini Lasti Yossi Hastini Lodhrakentjana, Baja Martina Lifati Lofa Mazelfi, Ihsani Muhammad Irfan Muhammad Pondrinal Nandita, Olivia Nadya Nike Marta Niki Lukviarman, Niki Nini Sofriyeni Nini Syafriyeni Novfirman Novita Sari Nur Octasari Lisadi Oktavia, Fitriyeni Oktavianus Oktavianus Ona Guserike Afner, Synthia Pondrinal, Muhammad Putri Igatama Rahma Dewi Rahmadoni, Jefril Rahmat Kurniawan Rahmat Wahyudi Resca Caesar Resti Resca Caesar Resti Rida Rahim Riza Reni Yanti Riza Reni Yanti Salsabila Tizmi Salsabila Tizmi Sari Fadillah Savira Nurul Hayuni Savira Nurul Hayuni Silmi Silmi Sri Daryanti Zen Sri Dewi Edmawati Syahril Ali Tafdil Husni Tafdil Husni Tri Ayu Parwati Vella Harmayuni Velsi, Adhynia Viona Azzahra Vitrya Qurratu Ayuni Khanh Vitrya Qurratu Ayuni Khanh Wahyudi Rahmat Warnida Warnida Warnida Warnida Yoppi Lisyadi Oktavianus Yosi Puspita Sari Yulia Hendri Yeni Yurniwati Yurniwati