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All Journal Jurnal Ilmu Manajemen Telaah Bisnis Jurnal Ilmu Manajemen Jurnal Akuntansi dan Keuangan Indonesia
Danes Quirira Octavio
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The role of self-control in reducing financial threat perception at The onset of COVID-19 pandemic Octavio, Danes Quirira; Kurniawan, Dediek Tri; Fauzan, Slamet; Adristi, Fikri Irfan
JURNAL ILMU MANAJEMEN Vol. 21 No. 2 (2024): DECEMBER 2024
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v21i2.75027

Abstract

In this study we attempt to understand how people manage their condition during uncertainty, such as the economic crisis induced by the Covid-19 pandemic. In short,  we analyze the relationship between self-control, good financial behavior, and financial threat perception at the onset of the Covid-19 pandemic. A web-based survey was conducted to collect the sample (n = 589) in Indonesians people. This study found that self-control not only encourages good financial behavior but also reduces financial threat perception in the middle of uncertainty. However, good financial behavior cannot mediate the effect of self-control and financial threat perception. Our study provides evidence that at the onset of a financial crisis, self-control is needed to cope with acute stress that arises from sudden uncertainty. Having good financial behavior cannot fully alleviate financial threat perception. Self-control has a direct mechanism in coping with financial threats during COVID-19.Keywords: personal finance; self-control; Covid-19; pandemic; financial stress
The role of self-control in reducing financial threat perception at The onset of COVID-19 pandemic Octavio, Danes Quirira; Kurniawan, Dediek Tri; Fauzan, Slamet; Adristi, Fikri Irfan
JURNAL ILMU MANAJEMEN Vol. 21 No. 2 (2024): DECEMBER 2024
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v21i2.75027

Abstract

In this study we attempt to understand how people manage their condition during uncertainty, such as the economic crisis induced by the Covid-19 pandemic. In short,  we analyze the relationship between self-control, good financial behavior, and financial threat perception at the onset of the Covid-19 pandemic. A web-based survey was conducted to collect the sample (n = 589) in Indonesians people. This study found that self-control not only encourages good financial behavior but also reduces financial threat perception in the middle of uncertainty. However, good financial behavior cannot mediate the effect of self-control and financial threat perception. Our study provides evidence that at the onset of a financial crisis, self-control is needed to cope with acute stress that arises from sudden uncertainty. Having good financial behavior cannot fully alleviate financial threat perception. Self-control has a direct mechanism in coping with financial threats during COVID-19.Keywords: personal finance; self-control; Covid-19; pandemic; financial stress
HOW INVESTMENT ACTIVITY AND CORPORATE GOVERNANCE AFFECT THE DISCLOSURE OF ESG Anggraini, Melisa; Darsono, Darsono; Octavio, Danes Quirira
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background: This research investigates the impact of corporate governance elements and corporate investment activity on ESG disclosure in companies from Asia Pacific Emerging Markets. Methods: The study analyzes a sample of 150 companies from Asia Pacific Emerging Market countries over the period 2015–2022, yielding a total of 1200 observations. The Generalized Method of Moments-Difference (GMM-DIFF) is employed to test the hypothesis. Four independent variables related to corporate governance and one variable representing investment activity are used. Findings: The results show that investment in property, plant, and equipment assets, as well as the presence of audit committees, positively affect ESG disclosure in these markets. Conclusion: The findings highlight the significance of both asset investment in property, plant, and equipment and the role of audit committees in enhancing ESG disclosure among firms in Asia Pacific Emerging Markets. Novelty/Originality: To the best of our knowledge, this is the first study to examine the influence of property, plant, and equipment asset investment as a determinant of ESG disclosure in Asia Pacific Emerging Countries.
Comprehensive Evidence of Capital Structure and Firm Performance in Indonesia Octavio, Danes Quirira; Miftahuddin, Muhammad
Telaah Bisnis Vol 26, No 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.584

Abstract

This article investigate the effect of debt on firm performance in Indonesia. Annual unbalanced panel data from non-financial firm that listed between the year of 2010 and 2018 are examined. Besides using proxy of debt ratios, we also categorized debt based on its maturity: short-term and long-term debt ratios. To provide robust results, various methods are used in this study. Our method is not only limited on static regression (ie: pooled ordinary least square, fixed effect, and, random effect), but also dynamic panel regression, such as generalized method of moment-first difference. In addition, nonlinear regression is also conducted to investigate whether the effect of debt on firm performance in Indonesia follows U inversed pattern. Our result shows that there is negative effect between all debt category and firm performance. This result may indicate the existence of debt mismanagement in Indonesia as this negative effect is not resulted from U-inversed pattern. In addition, we found that short-term debt has a significant role in reducing firm performance. In other words, firms’ monitoring of debt, especially in short-term debt, is substantial. We suggest that firms should consider increasing the proportion of long-term debt over short-term debt since long-term debt has no negative significant effect on the firm’s performance.
Comprehensive Evidence of Capital Structure and Firm Performance in Indonesia Octavio, Danes Quirira; Miftahuddin, Muhammad
Telaah Bisnis Vol. 26 No. 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.584

Abstract

This article investigate the effect of debt on firm performance in Indonesia. Annual unbalanced panel data from non-financial firm that listed between the year of 2010 and 2018 are examined. Besides using proxy of debt ratios, we also categorized debt based on its maturity: short-term and long-term debt ratios. To provide robust results, various methods are used in this study. Our method is not only limited on static regression (ie: pooled ordinary least square, fixed effect, and, random effect), but also dynamic panel regression, such as generalized method of moment-first difference. In addition, nonlinear regression is also conducted to investigate whether the effect of debt on firm performance in Indonesia follows U inversed pattern. Our result shows that there is negative effect between all debt category and firm performance. This result may indicate the existence of debt mismanagement in Indonesia as this negative effect is not resulted from U-inversed pattern. In addition, we found that short-term debt has a significant role in reducing firm performance. In other words, firms’ monitoring of debt, especially in short-term debt, is substantial. We suggest that firms should consider increasing the proportion of long-term debt over short-term debt since long-term debt has no negative significant effect on the firm’s performance.
Co-Authors Adristi, Fikri Irfan ANGGRAINI, MELISA Darsono Darsono Kurniawan, Dediek Tri Miftahuddin, Muhammad Slamet Fauzan