Adri Putra Nugraha
Accounting Department Faculty Of Economics And Business Brawijaya University, Jl. M.T. Haryono 165 Malang No Telepon:08123352564, Emai:manunggal102@yahoo.com No Telepon:08566109909, Email:putra_adri@yahoo.com

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The Influence of Director Expertise and Executive Expertise on Firm Performance (An Empirical Study of the Two-tier Board System in Indonesia) Adri Putra Nugraha
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): February 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.2177

Abstract

This research aimed to assess the influence of the expertise of boards of directors and executives on manufacturing companies' performances in Indonesia. The independent variable set was Director and Executive Expertise measured by the proportion of board members who have academic degrees (graduate and postgraduate) and professional certifications in business and finance, while the dependent variable was Firm Performance measured by Return on Assets, Return on Equity, and Tobin's Q. The objects of research were manufacturing companies in Indonesia, whose data were obtained from the website of the Indonesia Stock Exchange in 2014-2018. Separate regression analysis of data was performed for each group of board members. The study found that academic degrees and professional certifications in business or finance held by directors and executives did not affect Firm Performance across all proxies because, among others, most companies in Indonesia were family-owned. As the implications, companies can consider Director Expertise as a necessary thing for improving their performances. Members of boards who have more relevant expertise, experiences, knowledge, and skills can develop decision-making and drive more strategy in making more decisions to solve problems and improve their firms' performances.
Effects Of Environmental Performance On Firm Value With The Mediation Of Csr Disclosure (A Study on Mining Companies Listed on the Indonesia Stock Exchange in the 2020–2023 Period) Caesario, Yulian Lega; Nugraha, Adri Putra
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.533

Abstract

This study examines the effect of environmental performance on firm value, with CSR disclosure as a mediating variable. From all mining companies listed on the IDX during the 2020–2023 period, 48 companies were selected as samples using a purposive sampling technique. Data analysis using Partial Least Squares (PLS) reveals that environmental performance does not directly affect firm value but does so indirectly through CSR disclosure. This finding empirically supports stakeholder theory and legitimacy theory, particularly regarding the role of CSR disclosure in mediating the relationship between environmental performance and firm value. The study provides insights for mining companies, emphasizing that both environmental performance and CSR disclosure contribute positively to firm value.
PENDAMPINGAN PENYUSUNAN LAPORAN KEBERLANJUTAN BERBASIS GRI SEBAGAI UPAYA PENERAPAN PRAKTIK BISNIS BERKELANJUTAN PADA UMKM PETERNAKAN SURYA UNGGAS MALANG Fitriasari, Rizka; Nugraha, Adri Putra
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 10 No 1 (2026): In Progres
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v10i1.792

Abstract

MSMEs play an important role in the local economy; however, many MSME actors still lack adequate capacity to systematically document their sustainability practices. This issue is also experienced by Surya Unggas, a poultry farming MSME located in Kidal Village, Tumpang District, Malang Regency, which has implemented several sustainability practices, such as empowering local workers, utilizing local suppliers, and processing livestock waste into organic fertilizer. However, these practices have not yet been documented in a structured sustainability report. This community service activity aims to improve the partner’s understanding and skills in preparing a sustainability report based on the triple bottom line principle and referring to the Global Reporting Initiative (GRI) Standards. The activity employed a participatory mentoring approach through several stages, including initial condition identification, mapping of sustainability practices, training on sustainability concepts and GRI, assistance in report preparation, data validation with the partner, and evaluation of the results. The results of the activity show that the partner was able to prepare its first sustainability report, which includes the MSME profile, sustainability strategy, sustainability governance, economic performance, environmental performance, social performance, and GRI cross-reference index. This activity makes a tangible contribution to improving the partner’s capacity, strengthening business transparency, and positioning the sustainability report as a strategic communication tool for circular economy-based MSMEs.
PENGARUH CEO STEM TERHADAP FIRM INNOVATION: PERAN MODERASI LEVERAGE PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Muhammad Fathanudin; Adri Putra Nugraha
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 11 No 2 (2026): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v11i2.29419

Abstract

Penelitian ini bertujuan menguji pengaruh CEO berlatar belakang pendidikan STEM terhadap inovasi perusahaan, serta peran moderasi leverage pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Sampel terdiri dari 40 perusahaan yang dipilih melalui pendekatan purposive sampling. Analisis data dilakukan menggunakan Moderated Regression Analysis (MRA) dengan perangkat lunak SPSS. Hasil menunjukkan bahwa CEO STEM tidak berpengaruh terhadap firm innovation, sedangkan leverage berpengaruh positif signifikan dan memoderasi secara positif hubungan CEO STEM dengan firm innovation. Temuan ini menegaskan bahwa keahlian teknis CEO tidak secara langsung mendorong intensitas inovasi, melainkan membutuhkan dukungan struktur modal memadai agar kapabilitas teknis CEO dapat terkonversi menjadi inovasi melalui proyek R&D perusahaan.