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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Indonesian Journal of Agricultural Science JAM : Jurnal Aplikasi Manajemen Planta Tropika International Journal of Artificial Intelligence Research SEIKO : Journal of Management & Business YUME : Journal of Management Pedagonal : Jurnal Ilmiah Pendidikan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) JATI (Jurnal Mahasiswa Teknik Informatika) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Kedaymas Journal of Tourism Economics and Policy JETLi Journal of Economics Review (JOER) Volksgeist: Jurnal Ilmu Hukum dan Konstitusi Eastasouth Journal of Positive Community Services Journal of English Teaching and Linguistics Studies Jurnal Madinasika: Manajemen dan Keguruan The Journal of Business and Management Research Jurnal Ilmu Pendidikan dan Psikologi (JIPPSI) Advances in Managerial Auditing Research Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis Celebes Journal of Community Services Vifada Journal of Education Vifada Management and Social Sciences
Entis Sutisna
Balai Pengkajian Teknologi Pertanian Papua Barat Jl. Jl. Yahim No.49 Sentani Jayapura 99352 Kotak Pos 256 Sentani
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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The Effect of ESG Practices on Profitability Through Liquidity and Financial Constraints as Moderating Variables Sutisna, Entis; Salman, Kautsar Riza
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4677

Abstract

This study aims to examine the impact of corporate involvement in activities related to the environmental, social, and governance on profitability performance. In addition, this study also examines the moderating effect of liquidity and financial constraints on the relationship between ESG practices and profitability performance. The objects of the study were 43 companies listed on the Jakarta Islamic Index 70 (JII70) and the SRI KEHATI index in the 2021-2023 period. The number of data observations was 129 data and was analyzed using Eviews software version 13. The results of the study show that corporate involvement in ESG activities has an impact on decreasing profitability performance during the study period and these results confirm the role of agency theory. The results of the study also show that financial constraints can strengthen the relationship between ESG practices and profitability performance. Conversely, liquidity cannot moderate the relationship between ESG practices and profitability performance. The theoretical implication from the perspective of agency theory is to strengthen the role of agency theory in explaining the impact of ESG on profitability in the short term. Practical implications for companies are related to the importance of the existence of activities related to ESG, although in the short term it reduces profitability, the long-term impact fosters a positive image of the company in the community.
Overconfidence Sebagai Mediator Antara Regret Aversion Bias dan Risk Tolerance Bagi Investor Muda Sutisna, Entis; Albart, Nicko
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7134

Abstract

The capital market plays an important role in the economy as well as in determining the level of economic progress of a country. The capital market and investors are an inseparable entity that continues to grow together. The Indonesian capital market has continued to develop, with current investors being dominated by Millennials and Generation Z, accounting for 35% in West Java. The purpose of this study is to carefully analyze the biases that influence investors when making decisions under uncertainty. In this case, the focus is on regret aversion bias, which is affected by psychological factors such as risk tolerance and overconfidence, situating this research within the scope of micro behavioral finance. The research method applied is descriptive quantitative using a survey approach, with a sample of 150 respondents engaged in various investment instruments. The data were then analyzed using PLS-SEM. The findings reveal that regret aversion bias, risk tolerance, and overconfidence significantly influence investment decisions. Furthermore, risk tolerance through overconfidence has a significant effect on investment decisions, and a similar pattern is observed in regret aversion bias, which also significantly affects investment decisions through overconfidence, particularly among young investors in West Java. The practical implication of this study is that investment decisions ultimately remain the right of investors regardless of the biases influencing them. Investors are still able to act rationally in their investment activities and establish clear criteria in the decision-making process.
Co-Authors Abdul Hafid Abdul Rahman Ahmad Supriyanto, Ahmad Akbar, Mohammad Aldrin Akib, Muhammad Akhsan Albart, Nicko Ameliana, Yana Andri Irawan Andriyani, Aan Ansaar, Ansaar Arismika, Ihda Ulfah Asih Wahyuni Auliyah, Iriana Caswanda, Caswanda Dewi, Tirta Kumala Diki Gita Purnama, Diki Gita Entar Sutisman Ermawati, Yana Evant, Iaro Fachril, Fadriansyah FAHREZA, Ellycia Rahma Nurfidya Farwati, Dea Zahra Fayaqun, Reza Gusnadi, Gusnadi Hartiwi, Ani Husen, Sjamsiar Ikhtiari, Kirana Iyan Irdiyansyah Kartim, Kartim Kautsar Riza Salman khusnul khotimah lina, Ros Mardatillah Mardatillah Mariana, Eva Marihi, Laode Mawardah, Amelia Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhdi B.Hi Ibrahim Muslim Muslim Nanang Shonhadji Noch, Muh Yamin Noch, Muhammad Yamin Nor Khasanah, Jana Siti Novi Darmayanti NOY, Ismail R. Nur Utami Sari’at Kurniati Nurfadila Nurfadila, Nurfadila Pasolo, Fachruddin Rahmah, Mursidah Reza Amarta Prayoga sahajuddin, sahajuddin Saputra, Kasdar El Ade Sarjiya Antonius Saroni, M. Sa’diyah, Halimatus Septyana Prasetianingrum Solly Aryza Sritimuryati, Sritimuryati Suhendra, Elwin Sumarno . Sumirah, Nining Suratini, Suratini Susiana Susiana Syatrawati Tahir, Arlan Tutik Kuswinanti Vonti, Lungguh Halira Yaya Sonjaya Yayat Hidayat Yendra Zakaria Zakaria