Article Per Year (5 Year)
p-Index From 2021 - 2026
24.506
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Riset Pendidikan Ekonomi Syntax Literate: Jurnal Ilmiah Indonesia SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Gorontalo Accounting Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Competitive Jurnal Akuntansi dan Keuangan Jurnal Manajerial Akurasi : Jurnal Studi Akuntansi dan Keuangan Syntax Idea SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) AKSELERASI: Jurnal Ilmiah Nasional Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) juremi: jurnal riset ekonomi Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Kelola : Jurnal Ilmu Sosial ProBisnis : Jurnal Manajemen COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Manajemen, Bisnis dan Kewirausahaan Journal of Management and Business Jurnal Pengabdian Masyarakat Akademisi International Journal of Islamic Business and Management Review Jurnal Akuntansi dan Keuangan Jurnal Cakrawala Ilmiah Journal of Innovation Research and Knowledge Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Innovative: Journal Of Social Science Research West Science Journal Economic and Entrepreneurship Southeast Asian Journal of Management and Research SOCIRCLE : Journal Of Social Community Services Jurnal Penelitian Pendidikan Indonesia Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JIMEK Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Manajemen, Bisnis dan Kewirausahaan Indonesian Journal of Taxation and Accounting Proceeding of Community Service and Engagement Journal of Indonesia Business Research (JIBR)
Dwi Urip Wardoyo
3Jurusan Akuntansi, Universitas Telkom Bandung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 130 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 130 Documents
Search

 9   10   11   12   13 
Penerapan Manajemen Risiko dan Antisipasi Fluktuasi Nilai Tukar Terhadap Keberlangsungan Bisnis Pada UMKM Sektor Fashion di Kabupaten Bandung Muhammad Nazwa Maurifa; Dwi Urip Wardoyo
Jurnal Manajerial Vol. 13 No. 02 (2026): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v13i02.11480

Abstract

Background – This research is motivated by the important role of Micro, Small, and Medium Enterprises (MSMEs), particularly the fashion sector, in supporting regional economic growth such as Bandung Regency. In running their businesses, MSMEs face various challenges that can impact business continuity, both from internal and external factors. One crucial internal factor is the ability of business actors to manage risks effectively through the implementation of risk management. Meanwhile, from the external side, fluctuations in the rupiah exchange rate also have the potential to impact business stability, especially for MSMEs that depend on imported raw materials. However, not all MSMEs have the same level of sensitivity to exchange rate changes, especially for businesses oriented towards the domestic market. This condition encourages the need for a more in-depth study of the influence of risk management and anticipation of exchange rate fluctuations on MSME business continuity. Aim – Based on this background, this study aims to analyze the influence of risk management on the sustainability of MSME businesses in the fashion sector, examine the influence of anticipating fluctuations in the rupiah exchange rate on business sustainability, and test the influence of both variables simultaneously on the sustainability of MSME businesses in Bandung Regency. Design / methodology / approach – This research employed a quantitative approach with a survey method. Data were collected through questionnaires distributed to 35 respondents, representing MSMEs in the fashion sector in Bandung Regency. The data were then analyzed using validity, reliability, normality, and multiple linear regression analysis using SPSS software. This approach was chosen to obtain an empirical picture of the relationships between variables in a measurable and objective manner. Findings – The results of the study indicate that the research instrument is valid and reliable, and the data are normally distributed. Partially, risk management has a positive and significant effect on business sustainability, meaning that better risk management increases the likelihood of business survival. Conversely, anticipation of exchange rate fluctuations does not have a significant effect. However, both variables simultaneously influence business sustainability, and most of the variation in business sustainability can be explained by both. These findings indicate that risk management is a key factor that MSMEs need to prioritize in maintaining business sustainability. Meanwhile, exchange rate fluctuations have not been a primary concern, especially for MSMEs focused on the domestic market. Therefore, improving risk management capabilities is a crucial strategic step for business sustainability. Conclusion - This study concludes that risk management plays a crucial role and is a key factor in determining the business sustainability of MSMEs in the fashion sector. Meanwhile, anticipating rupiah exchange rate fluctuations has not shown a significant partial impact, particularly for MSMEs focused on the domestic market. However, both variables collectively contribute to business sustainability. Therefore, strengthening risk management is a key strategy that MSMEs need to prioritize to maintain stability and prevent business disruption. Research implication – The implications of this study indicate that risk management is a key factor that MSMEs need to consider in maintaining business continuity. Therefore, business actors are advised to increase their capacity to manage risk, both financially, operationally, and market-based. For the government and policymakers, the results of this study can serve as a basis for designing MSME development programs that emphasize strengthening risk management. Theoretically, these findings also reinforce the view that internal factors have a more dominant influence than external factors in the context of MSMEs oriented towards the domestic market. Limitations – This study has several limitations. The relatively small number of respondents, 35, limits the generalizability of the results. Furthermore, this study focused solely on MSMEs in the fashion sector in Bandung Regency, so the results may not be applicable to other sectors or regions. The variables used were also limited to risk management and rupiah exchange rate fluctuations, thus not including other potentially influential factors, such as innovation, digitalization, and access to capital. Furthermore, the use of a quantitative approach prevented this study from delving deeply into the behavioral aspects and strategies of MSME actors in dealing with business risks.
The Influence of Financial Literacy, Financial Inclusion, and Digital Technology on the Financial Performance of MSMEs in the Digital Economy Era Muh. Nur; David Christian Engelbert Lisapaly; Ami Nurhayati; Dwi Urip Wardoyo; Awaluddin
SAJMR : Southeast Asian Journal of Management and Research Vol. 4 No. 2 (2026): May
Publisher : Yayasan Putra Adi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61402/sajmr.v4i2.603

Abstract

This study aims to analyze the influence of financial literacy, financial inclusion, and digital technology on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the digital economy era. This research employs a Systematic Literature Review (SLR) approach using the PRISMA framework to identify, evaluate, and synthesize relevant studies published between 2019 and 2025. A total of 30 selected journal articles from Scopus-indexed and SINTA-accredited sources were analyzed. The findings indicate that financial literacy significantly improves financial decision-making and business sustainability, financial inclusion enhances access to formal financial services and funding opportunities, and digital technology adoption increases operational efficiency and market expansion. Furthermore, the integration of these three variables provides a stronger and more sustainable impact on MSMEs’ financial performance. This study contributes to the development of strategies for strengthening MSMEs in the digital economy through financial capability and digital transformation
Pengaruh Kebijakan Dividen, Manajemen Aset, dan Kebijakan Pembiayaan terhadap Nilai Perusahaan: Bukti pada Sektor Healthcare Indonesia Grace Catherine Wondal; Dwi Urip Wardoyo
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2878

Abstract

Kemajuan ekonomi dan kualitas hidup masyarakat sama-sama didukung oleh berbagai sektor industri penting, dan sektor healthcare tidak terkecuali. Melonjaknya tren gaya hidup sehat, meningkatnya kesadaran akan kesehatan, serta regulasi pemerintah yang mendorong investasi di bidang layanan kesehatan merupakan faktor utama yang menggerakkan industri ini ke depan. Sebagai akibat dari beragam faktor tersebut, nilai perusahaan telah menjadi tolok ukur penting untuk mengevaluasi kesuksesan dan potensi masa depan suatu perusahaan di pasar modal. Beragam perusahaan yang terdaftar di Bursa Efek Indonesia di sektor healthcare dari tahun 2020 hingga 2025 akan menjadi fokus studi ini, yang bertujuan untuk menilai pengaruh kebijakan dividen, pengelolaan aset, dan kebijakan pembiayaan terhadap nilai perusahaan. PBV ialah ukuran nilai perusahaan, DPR mengukur kebijakan dividen, TATO mengukur manajemen aset, serta DER mengukur kebijakan pembiayaan. Metodologi kuantitatif yang menggabungkan teknik deskriptif dan konfirmatif dipergunakan dalam studi ini. Tujuh belas perusahaan dipilih secara acak mempergunakan teknik sampling purposif untuk studi ini. Penulis mempergunakan regresi data panel untuk menganalisis informasi yang dikumpulkan dari laporan keuangan dan laporan tahunan yang mencakup periode tahun 2020–2025. Temuan memperlihatkan bahwasanya ketiga kebijakan tersebut, yaitu kebijakan dividen, pengelolaan aset, dan kebijakan pembiayaan, secara signifikan memengaruhi nilai perusahaan jika dipertimbangkan secara bersama-sama. Meskipun Kebijakan Pembiayaan berdampak positif dan signifikan terhadap Nilai Perusahaan, Kebijakan Dividen dan Pengelolaan Aset hanya berdampak sedikit. Perusahaan, investor, dan peneliti di masa depan mungkin dapat mengacu pada hasil ini sebagai bukti bahwa strategi keuangan memainkan peran yang lebih signifikan dalam meningkatkan nilai perusahaan.
PENINGKATAN KOMPETENSI SISTEM INFORMASI AKUNTANSI SISWA SMK MELALUI PELATIHAN ACCURATE ACCOUNTING Galuh Tresna Murti; Dwi Urip Wardoyo; Wiwin Aminah
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v2i3.3035

Abstract

Pengabdian ini bertujuan untuk meningkatkan kompetensi sistem informasi akuntansi siswa SMK melalui pelatihan penggunaan aplikasi software Accurate Accounting. Metode yang digunakan adalah pelatihan interaktif dengan penyampaian materi, simulasi pencatatan transaksi keuangan menggunakan metode role play, serta evaluasi melalui tanya jawab dan kuesioner tanggapan peserta. Hasil pengabdian menunjukkan bahwa pelatihan berhasil meningkatkan pemahaman dan keterampilan siswa dalam menggunakan sistem informasi akuntansi berbasis teknologi dengan rata-rata kepuasan peserta mencapai 91% pada berbagai aspek penilaian. Simpulan dari pengabdian ini adalah pelatihan penggunaan software Accurate Accounting efektif dalam meningkatkan kompetensi sistem informasi akuntansi siswa SMK sehingga mereka lebih siap menghadapi kebutuhan dunia kerja.   Kata Kunci: Sistem Informasi Akuntansi, Pelatihan, Accurate Accounting, Kompetensi Siswa
The Effect of Earnings Per Share (EPS) and Operating Cash Flow (OCF) on Company Value with Return on Equity (ROE) as an Intervening Variable in Banking Sector Companies Listed on the IDX in 2020 – 2024 Salma Putri Azzahra; Dwi Urip Wardoyo
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5069

Abstract

This study aims to examine the influence of Earning Per Share (EPS) and Operating Cash Flow (OCF) on company value as measured by Price to Book Value (PBV) in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024, with Return on Equity (ROE) as a mediating variable. The method used in this study is panel data regression analysis with a random effect model, which is analyzed using Eviews 12 software. The data used is the annual financial statements of 36 banking companies listed on the IDX, with a total of 180 observations. The results show that EPS has a negative effect on PBV, while OCF has a significant positive effect on company value. Although ROE had a significant effect on PBV, Sobel's test revealed that ROE did not significantly mediate the effect of EPS and OCF on company value. The classical assumption tests performed (normality, multicollinearity, and heteroscedasticity) showed that the data met the assumptions required for regression analysis. This research contributes to the understanding of the factors that affect corporate value in the Indonesian banking sector, by highlighting the importance of OCF in increasing corporate value and showing that ROE does not function effectively as a mediator in the relationship between EPS and OCF and corporate value. Further research is recommended to expand the scope by considering external factors that may influence more comprehensive outcomes. 
The Influence of Return on Assets (ROA), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Earnings per Share (EPS) on Stock Returns: A Case Study of the Oil and Gas Industry Listed on the Indonesia Stock Exchange for the 2019–2023 Period Muhammad Rasyid Ridho Abdullah; Dwi Urip Wardoyo
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8537

Abstract

One of the main considerations for investors in the capital market is obtaining an optimal stock return, as stock returns reflect market perceptions of a company’s performance and future prospects. This study aims to examine how Return on Assets (ROA), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Earnings per Share (EPS) influence stock returns in oil and gas companies listed on the Indonesia Stock Exchange during the 2019–2023 period. A quantitative method with a descriptive approach was applied. The research population consisted of oil and gas companies registered on the exchange within the specified period. Using a purposive sampling technique, 16 companies met the criteria, producing a total of 80 observational data points. Data analysis was conducted using panel data regression through EViews 12. The findings indicate that ROA, TATO, DER, and EPS jointly have a significant effect on stock returns. However, in the partial analysis, only ROA demonstrates a positive and significant influence on stock returns, while TATO, DER, and EPS do not show significant effects. These results highlight that profitability, as represented by ROA, plays a more dominant role in determining stock return movements in the oil and gas sector
K-Workers Competencies Among Alumni University Teguh Iman Santoso; Muhammad Nurwaskita Alamsyah; Dwi Urip Wardoyo
International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i1.992

Abstract

This study investigates the impact of various competencies on the development of K-Worker competencies among alumni from the Faculty of Economics at University X. The primary focus areas include Technical Competence, Human and Social Competence, and Learning Competence and Methodology. The analysis reveals a significant difference in Technical Competence between the cohorts of 2021 and 2022, with a notable p-value of 0.010. This finding underscores the critical role of technical skills in professional development. However, no significant differences were observed in Human and Social Competence and Learning Competence and Methodology, with p-values of 0.569 and 0.780, respectively. These results suggest a consistent approach in developing these skills across cohorts. The study contributes to the enhancement of curriculum design and alignment of educational outcomes with workforce requirements, ensuring graduates are well-prepared for the demands of the digital economy. Future research should focus on longitudinal assessments of alumni competencies and the impact of specific learning methodologies on competency development to provide a comprehensive understanding of how educational programs influence K-Worker competencies. This study is novel in its specific focus on economics graduates and its comprehensive assessment of multiple competencies across different cohorts
Improving Digital Accounting Information System Competence Through AkunBiz Application Training for MSMEs Rumah Kelor Anjani Dwi Urip Wardoyo; Galuh Tresna Murti; Wiwin Aminah
SOCIRCLE : Journal Of Social Community Services Vol. 4 No. 3 (2025): SOCIRCLE: Journal Of Social Community Services
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/socircle.v4i3.46

Abstract

This community service program aims to enhance the digital accounting information system competencies of Micro, Small, and Medium Enterprises (MSMEs) through training on the AkunBiz Accounting application for Rumah Kelor Anjani MSMEs located in Cileunyi, Bandung Regency. The main problem faced by the partner is the continued use of manual financial recording, which hinders the preparation of accurate and timely financial reports. The implementation method included the delivery of basic accounting information system concepts, software demonstrations of the AkunBiz Accounting application, hands-on practice based on the partner’s business case studies, and evaluation using a Likert-scale questionnaire. The results indicate an improvement in participants’ understanding and practical skills in recording transactions and preparing digital financial reports. The final evaluation shows a satisfaction and effectiveness level of 95 percent, which falls into the very good category. The implementation of a locally developed digital accounting application is expected to improve the professionalism of financial management and support the sustainability and competitiveness of MSMEs in the context of an increasingly dynamic business environment. ABTRAK Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi sistem informasi akuntansi digital pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) melalui pelatihan penggunaan aplikasi AkunBiz Accounting pada UMKM Rumah Kelor Anjani di Cileunyi, Kabupaten Bandung. Permasalahan utama yang dihadapi mitra adalah pengelolaan keuangan yang masih dilakukan secara manual, sehingga menyulitkan penyusunan laporan keuangan yang akurat dan tepat waktu. Metode pelaksanaan kegiatan meliputi pemberian materi konsep dasar sistem informasi akuntansi, demonstrasi penggunaan aplikasi AkunBiz Accounting, praktik langsung berbasis studi kasus usaha mitra, serta evaluasi menggunakan kuesioner skala Likert. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan praktis peserta dalam melakukan pencatatan transaksi dan penyusunan laporan keuangan secara digital. Evaluasi akhir menunjukkan tingkat kepuasan dan efektivitas kegiatan sebesar 95 persen, yang termasuk dalam kategori sangat baik. Implementasi sistem informasi akuntansi digital melalui aplikasi lokal ini diharapkan mampu meningkatkan profesionalisme pengelolaan keuangan serta mendukung keberlanjutan dan daya saing UMKM di tengah dinamika bisnis modern.
Pengaruh Struktur Kepemilikan, Profitabilitas, dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Sub Sektor Tekstile dan Garmen yang Terdaftar BEI Periode 2018–2022 Muhamad Chandra Cahyana; Dwi Urip Wardoyo
Journal of Indonesia Business Research (JIBR) Vol. 2 No. 2 (2024): September 2024
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jibr.v2i2.8398

Abstract

Corporate Social Responsibility (CSR) atau tanggung jawab sosial merupukan salah satu sistem atau aturan yang di buat oleh pemerintah kepada setiap perusahaan demi memperhatikan kesadaran terhadap konsdisi lingkungan maupun sosial dimana aktivitas operasi perusahaan berjalan. Pada riset ini akan dibandingkan struktur kepemilikan, profitabilitas, dan umur perusahaan subsektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga tahun 2022. Populasi sampel riset ini ialah perusahaan yang terdaftar di Bursa Efek Indonesia. Bursa Efek Indonesia dan yang bergerak di subsektor tekstil dan pakaian jadi dari tahun 2018 hingga 2022. Periode lima tahun dicakup oleh 16 sampel bisnis yang dibuat dengan purposeful sampling yang dipakai. 80 peserta dan pengamat terlibat dalam penelitian ini. Regresi data panel dengan demikian teknik analisis yang dipilih, dan itu dilaksanakan dengan memakai program perangkat lunak Eviews 12. Hasil riset ini mengindikasikan bagaimana kepemilikan institusional, kepemilikan manajerial, profitabilitas, dan usia perusahaan semua memengaruhi pengungkapan CSR. Kepemilikan institusional dan profitabilitas keduanya berimplikasi besar pada pengungkapan CSR, dengan yang pertama mempunyai efek positif dan yang terakhir negatif. Namun, usia perusahaan atau jumlah kepemilikan yang dipegang oleh manajemennya tidak memengaruhi pada pelaporan CSR.
ESG Pillar Score and Corporate Financial Performance: The Roles of Growth Opportunity and Firm Age as Control Variables Annisa Pujijayanti; Dwi Urip Wardoyo
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.875

Abstract

Purpose – This study examines whether ESG pillar scores are associated with corporate financial performance, measured by return on assets, among a purposively selected subsample of 13 Kompas 100 Index companies with complete LSEG Refinitiv ESG coverage during 2020-2024, responding to unsettled evidence on ESG financial materiality in the Indonesian large-cap market following mandatory sustainability reporting under OJK Regulation No. 51/POJK.03/2017.Methods – A quantitative panel design was applied to 13 purposively selected companies, producing 65 firm year observations. ESG pillar scores were obtained from LSEG Refinitiv, while ROA, growth opportunity, and firm age were collected from IDX-published reports. The Random Effect Model was selected following the Chow, Hausman, and Lagrange Multiplier Tests, supported by multicollinearity, heteroscedasticity, and autocorrelation diagnostics.Findings – The panel regression model is statistically significant (F-prob. = 0.033; Adjusted R² = 0.112), although this overall significance reflects the contribution of all variables including Firm Age rather than ESG pillars alone. None of the Environmental, Social, or Governance pillars exert a significant effect on ROA at the 5% level, although Governance shows a marginally significant negative association (β = -0.000350; p = 0.056). Firm Age shows a significant positive association (β = 0.001685; p = 0.036), whereas Growth Opportunity is insignificant.Research Implications – Managers and investors should interpret individual ESG pillar scores cautiously rather than as reliable short term profitability signals, and consider firm maturity a more consistent indicator of asset returns.Originality – This study offers pillar level ESG evidence from Kompas 100 firms in a post POJK setting, showing that once an appropriate estimator is applied, firm age rather than any individual ESG pillar shows the strongest association with ROA as a predictor within the model.
Co-Authors Abelio, Junero Adam Rizki AS Ade Amara Dini Ade Rahmat Adelia H. Adisty Adinda Hasna Jatmiko Adinda Hasna Jatmiko Adinda Nurul Hanifa Adliana Dwi Ramadhanti Adventia Dita Andani Agustina, Dila Salsa Ahmad Diva Faiz Naufal Ahmad Hamzah Ali Reza Fahlevi Ali Riza Fahlevi Alifandy Satria Mulawarman Alifia Salsabila Alvina Dimitri Alvira Dwi putri Alya Ardianti Lahfah Amalia Cahya Rini Amelia, Atika Dwi Ami Nurhayati Amila Solihan Amin Amila Solihan Amin Anastasia Adella Pashaningtyas Darmawan Andi Chaerunnisa Ishak Andini Damayanti Anggraini, Namira Anita Tessalonika Panjaitan Annisa Aulia Rachma Annisa Nurbaiti Annisa Pujijayanti ANNISAA INDAH DWI N Aprilia, Lidiya Aqil Lukmanul Hakim Ardan Gani Assalam Ardelia Fauziah Yudanti Arga Surya Wira Arga Surya Wira Arifika S. Hartanti Arrasyi, Nurul Izzah Asrarul Rahman Asri Dwi Septiani Asril Naufal Diaz Athena Salesya Alzaira Aulia Fatiha Kurniadi Aulya Izza Anggini Aulya Izza Anggini Aurelia Widya Kusumaningtyas Awaluddin Azhar, Muhammad Rifqi Hazwan AZZARIF HANIF Bagas Rahmandita Bagas Rahmandita Bagas Rahmandita Banin Ufiana Bethari Shakuntala Bhagaskara, Muhammad Rakha Brilyan Yusuf Akbar Brilyan Yusuf Akbar Budiyastuti, Triyani Busnia, Naurah Aqilah Cahyana, Muhamad Chandra Camelia Aini Celka Gesilka Chintia Betharia Christina Pungky Susanta David Christian Engelbert Lisapaly Dayang Siandini Dea Khusnul Khotimah Dea Sinta Mirela Dede Pranatha Dede Pranatha Delia Amiyanti Denna Taris Citra Rahadiansyah Desiana Woro Pawestri Deva Anggraeni Rahmadiah Devy Tazkiyaturohmah Devy Tazkiyaturohmah Devy Tazkiyaturohmah Dewa Putra Krishna Mahardika Dewi Ummu Annisa Dewi Wulan Dhea Adelia Anggraeni Dhiya Rifdah Afifah Dwi Murti Kusumaningtyas DWI N, ANNISAA INDAH Elvan Nazmi Khairi Emeralda Diva Vania Erfa Aprilia Fauzi Erika Annisa Damayanti Erika Gustina Nuralifah Erna Rahmawati Errina Aprilia Putri Fahirah Rachmadani Fahirah Rachmadani Faisal Nur Falah Fanisa Putri Agusty Fathia Kurnia Muliana Fatimah Ilhami Galih Pangestu Fauzan Aziz Fauziah, Hera Dini Feliks Dearta Tarigan Furqan Ramadhan Furqan Ramadhan Gilang Ramadhan Gilang Ramadhan Gita M. Hutagaol Grace Catherine Wondal Grace Yohana Rotua Gumawang Giri Nugroho Gusti Ngurah Agung Anantawijaya Hamzah Triwahyu N Hani Nur Aini Hani Nur Aini HANIF, AZZARIF Hardanis, Muhammad Rafi Hayu Purbaningrum Hosana Alicia Febriyanti Siagian I Putu Diva Arimbawa Putra Imas Maskupah Indira Jihan Kamilah Intan Aisah Irsa P. Rahmadani Ismi Raihan Nadhira Ismi Raswati Ismi Raswati Isrina Octy Indah Pertiwi Jaluanto Sunu Punjul Tyoso Jatmiko, Adinda Hasna Jihan Septiani Putri Kusworo Jihan Septiani Putri Kusworo Junero Abelio Juwita Nur Hassanah Juwita Nur Hassanah Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Khotimah, Dea Khusnul Koenta Adji Koerniawan Larassari Larassari Lathifah Ayu Rahmanissa Leila Hasnah Rosydah Lenirra Indri Supriatna Liana Suci Karnila Manurung Lidiya Aprilia Lidiya Aprilia M Krisnadito Fauzan M Krisnadito Fauzan M. Iqbal M. Luthfi Islahuddin M. Luthfi Islahuddin Made Adhitya Raka Wicaksana Maulida Luthfiah Hanum Mawarni, Anggi Mazaya Rizqi Naufaliza Mega Oktavianta Mei Rani Amalia Mei Rani Amalia Melda Tri Pratiwi Melda Tri Pratiwi Mohammad Rafki Nazar Muh. Nur Muhamad Chandra Cahyana Muhamad Husain Fauzi Muhammad Arya Muhammad Fariz Fahreza Muhammad Fariz Fahreza Muhammad Frezha Revito Arnanda Muhammad Nazwa Maurifa Muhammad Nurwaskita Alamsyah Muhammad Rakha Bhagaskara Muhammad Rasyid Ridho Abdullah Muhammad Tegar Segara Muhammad Visar Sinatrya Mutia Afiqah Nabilah Milzam Nadya Amelia Ramadhanti Nadya Sarasdheavy Hidayat Nailah Artanti Namira Anggraini Nanda Annisa Putri Nanda Annisa Putri Nanda Daru Ramdhani Nathalia, Della Nathasya Prissillya Aggatha Nathasya Prissillya Aggatha Naufal Zuhdi Naura Shofhah Ayuningtias Ninit Megalia Pransisca Nisa Aulia Hasani Nisa Iswatini Novia Egita Br. Tarigan Novita Aulia Regine Perdana Novy Aryanty Nur Baroroh Nurul Melati Pascalina Sindi Nareswari Peradana, Mario Seno Perdana, Novita Aulia Regine Putraina, Khalid Putri Astari Angraini Putri Ayu Listiyaningrum Putri Wulan Dary Putut Tri Hanggoro Rachma Zannati Rachma, Annisa Aulia Rafi Raihan Kholid Rafiansyah Rahmadani Rahmania Gita Safitri Rahmania Gita Safitri Raihan Aqil Fauzananda Musrady Rangga Wishnu Wardhana Rayhan Altsany Raysita Sabilla Raysita Sabilla Rekha Fakhriyah Rhea Samantha Ayu Ridwan, Shabrina Yasmin Rifan Rizky Adisyahputra Rifqi Aziz Pratama Risca Amelia Risqa Putri Ramadhani Riza Permata Octavianty Rizkha Nuraisyah Roida Setyoningrum Roida Setyoningrum Roy Budiharjo Rr Sri Saraswati Ruby Rasgiar Maulid Ruhuphy Ramadhan Ruth Damayanti Hariyanto Ruth Larasati Caroline Tambunan Sabrina Regita Dea Putri Salma Putri Azzahra Santi Haztania Saraswati, Sri Selvi Novitasari Septiani Wahyuningrum Sheilamanda Raihanty Shinta Noviyanti Shinta Nur Ria Rindiani Shovia Krismelina Sinaga, Sonya Theresia Siska Ditya Mei Yanti Sri Saraswati Sri W. Sari Stefany Audia Putri Stiven Alferianju Manurung Suci Indiarti Masri Supriadi Nababan Syaffina Aulya Syifa Denali Kairinnisa Syifa Khoerunnisa Syifa Nabbilah Putri Syifa Nabbilah Putri Tambunan, Ruth Larasati Caroline Tasya Nafila Septia Tasya Nafila Septia Teguh Iman Santoso Teni Eriyanti Teni Eriyanti Teta Difara Anugrah Putri Tiara Wardani Tio Daresta Tommy Satrio Wicaksono Triadji, Tri Putra Utami, Ni Made Dinda Savitri Vela Belleza Vivi Afriyani Wagisuwari, Kadek Saptaria Wahid Prasetyo Nugroho Wahid Prasetyo Nugroho Windasari, Lilis Karlina Wiwin Aminah Wulandari, Givanny Yusti Yeni Jelita Yolanda Rudila Putri Yosua Gainer Sihombing Yudha Fadlan Wicaksono Zahra Nelfa Faradisyi Zaidan Alfani ‘Ashriyani Fadhilah