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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Economic Education Analysis Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan
Andri Prastiwi
Jurusan Pendidikan Ekonomi, Fakultas Ekonomi, Universitas Diponegoro, Indonesia Kampus Tembalang, Semarang, Jawa Tengah, Indonesia 50239
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Other

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DOES SUSTAINABILITY RATING REALLY MATTER? Mutmainah, Siti; Prastiwi, Andri; Lestari, Sari
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.700

Abstract

The Asia Sustainability Reporting Rating (ASRRAT) aims to incentivize the adoption of sustainability practices. However, comparative studies on the economic performance of rated versus non-rated companies remain limited. Employing legitimacy theory, this study evaluates the financial performance of ASRRAT members and non-members. The population comprises companies listed on the IDX between 2020 and 2022. Financial data were sourced from the Bloomberg database. Utilizing purposive sampling, 527 firm-year observations were obtained (122 for ASRRAT members) and analyzed using an independent samples t-test. The findings indicate that ASRRAT membership has an influence on certain financial metrics, although its impact on overall financial performance is inconsistent. This raises critical questions regarding the efficacy of ASRRAT in fostering substantive sustainability practices beyond reputational objectives. The practical implications of this research suggest that companies should prioritize measurable sustainability actions with financial impact and that ASRRAT should develop outcome-based criteria correlated with financial performance. Sustainability plays a crucial role in balancing profitability, social well-being, and environmental conservation.
Corporate Governance and Market-Based Value in ESG-Adopted Firms: The Moderating Role of Institutional Ownership Azizah, Asma’ul; Prastiwi, Andri
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8389

Abstract

This study investigates the relationship between corporate governance and market-based firm value in ESG-adopted firms listed on the Indonesia Stock Exchange between 2019 and 2023, and examines the moderating role of institutional ownership. The analysis employs panel data regression with a sample of 161 companies, using variables measured by Tobin's Q, Bloomberg Governance Performance Score, and institutional ownership percentage. The results indicate that corporate governance has a significant positive effect on firm value. Control variables reveal that growth and profitability positively influence firm value, while leverage and firm size have negative effects. However, institutional ownership does not significantly moderate the governance-value relationship. The findings highlight that robust governance practices play a crucial role in enhancing firm value in ESG-adopted Indonesian companies, regardless of institutional monitoring mechanisms
Environmental Cost Allocation Model: Sustainability Local City in Indonesia Utaminingsih, Nanik Sri; Pramono, Maylia; Prastiwi, Andri; Hernawati, Retno Indah; Helmina, Monica Rahardian Ary
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77140

Abstract

This study aims to test a model for determining environmental cost allocation in local governments in Indonesia. Factors that are expected to contribute to this cost allocation determination model include gross regional domestic product, investment, population and local revenue. The population in the study were districts in Central Java province totalling 35 districts. The data analysis used in this study is a mediation regression model. This study uses quantitative data, where the data used in the study are obtained from the financial statements of each district in Central Java Province and the regional revenue and expenditure budgets of each district in Central Java Province. The results of this study prove that there is an influence of gross domestic product, population and local revenue on the determination of total environmental costs. However, investments made by local governments have no effect on the allocation of environmental costs that have been determined.
Co-Authors Azizah, Asma’ul Bima Putranto Sejati Eko Nofianto, Eko Frenawidayuarti Wilsya Gea Rafdan Anggana Monica Rahardian Ary Helmina Nanik Sri Utaminingsih Noviani Rindar Pradanti Nuzul Noor Ramadhan Pramono, Maylia Puji Harto Retno Indah Hernawati Sari Lestari Siti Mutmainah Syuza, Muhamad Raja Tyas, Carolina Dewi Ning Wulandari Wulandari