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All Journal Binus Business Review Literatus Aliansi : Jurnal Manajemen dan Bisnis Jurnal Abdimas Perbanas Journal of Social And Economics Research Innovative: Journal Of Social Science Research West Science Accounting and Finance Jurnal Ekonomi Bisnis dan Kewirausahaan
Inung Wijayanti
Perbanas Institute
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Influence of Environmental, Social, and Governance (ESG) Implementation on Corporate Cost of Capital With Financial Performance as A Moderating Variable (A Case Study on Companies in ASEAN) Ivan Zuhdii Ardi Pradana; Inung Wijayanti
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.15390

Abstract

This research aims to analyze the impact of Environmental, Social, and Governance (ESG) performance on the cost of capital (WACC), as well as the influence of the company's financial performance (ROA) as a moderating variable, for companies listed on stock exchanges in ASEAN countries from 2018 to 2022. This study uses secondary data obtained from The London Stock Exchange Group (LSEG). The research sample is obtained through purposive sampling with predefined criteria, resulting in a sample of 1,161 observational data points. The data analysis techniques used include descriptive statistics, classical assumption tests, and multiple regression analysis using Eviews 12. The results of the study show that social performance has a significant positive impact on the cost of capital; environmental performance, when moderated by the company's financial performance, has a significant positive impact on the cost of capital; and social performance, when moderated by the company's financial performance, has a significant negative impact on the cost of capital. Meanwhile, the environmental and governance performance variables do not affect the cost of capital.
Pengaruh Kompensasi Direksi dan Risiko Perusahaan terhadap Penghindaran Pajak dan Pengungkapan Tanggungjawab Sosial sebagai Moderasi Pradana, Ananda Ardiansya; Wijayanti, Inung
LITERATUS Jurnal Ilmiah Internasional Sosial dan Budaya
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v6i1.1548

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh kompensasi direksi dan risiko perusahaan terhadap penghindaran pajak dengan moderasi pengungkapan tanggung jawab sosial. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan metode asosiatif kausal, difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022. Data dikumpulkan melalui metode dokumentasi dengan total sampel sebanyak 54 perusahaan, menghasilkan 270 observasi. Variabel yang diteliti mencakup penghindaran pajak sebagai variabel dependen, kompensasi direksi dan risiko perusahaan sebagai variabel independen, serta Good Corporate Governance (GCG) sebagai variabel moderasi. Analisis data menggunakan regresi data panel dengan tiga model: Common Effect Model (CEM), Fixed Effect Model (FEM), dan Random Effect Model (REM). Hasil penelitian menunjukkan bahwa kompensasi direksi tidak berpengaruh signifikan terhadap penghindaran pajak, sementara risiko perusahaan memiliki pengaruh negatif signifikan. Selain itu, GCG mampu memoderasi pengaruh risiko perusahaan terhadap penghindaran pajak, namun tidak memoderasi pengaruh kompensasi direksi. Temuan ini mengindikasikan bahwa risiko perusahaan memainkan peran penting dalam strategi penghindaran pajak, dan penerapan GCG dapat memperkuat pengaruh tersebut, sementara kompensasi direksi tidak memiliki dampak langsung yang signifikan.
Unveiling the Determinants of Audit Completion Time in the Post-Pandemic Era: A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Berlianto, Abiyuwara Wimba; Wulandari, Stepani Sisca; Akbar, Taufiq; Wijayanti, Inung
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2222

Abstract

This study seeks to analyze the impact of financial distress, company size, and Public Accounting Firm (PAF) size on audit reporting lag in manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The study employed a quantitative methodology utilizing panel data regression techniques, selecting 53 organizations chosen by purposive sampling. The investigation indicates that financial strain adversely impacts audit reporting lag, suggesting that increased financial pressure on a corporation correlates with an extended duration to finalize the audit. This discovery underscores the significant influence of a client's financial status on the promptness of audit reporting. Simultaneously, the size of the company and the size of the PAF exhibit no substantial influence on audit reporting latency, indicating that variations in operational scale or audit firm capability do not inherently affect the efficiency of the audit process. These findings provide empirical information to enhance the comprehension of the factors affecting timely audit reporting in the context of post-pandemic economic dynamics.
Co-Authors Annissa, Rizki Bayu Adi Nugroho Bayu Adi Nugroho, Bayu Adi Berlianto, Abiyuwara Wimba Erina Sovania Fardiman Fardiman Fitri Purwiyanto Hikmah A Rachman Huda Trihatmoko Ivan Zuhdii Ardi Pradana Juliatri, Baiq Zilvia Juwono, Edhi Laela Lanjarsih Laela Lanjarsih Laras Rayi Saraswati Melati Ambar Tanjung Muhammad Farid Alrasyid Patria Laksamana Pradana, Ananda Ardiansya Rizki Annissa Stefanus M S Sadana Steph Subanidja Stephani Nauli Taufiq Akbar Wulandari, Stepani Sisca