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All Journal Jurnal Siasat Bisnis Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Journal of Accounting and Investment Binus Business Review International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Mantik Jurnal Akuntansi Journal La Bisecoman Jurnal Bingkai Ekonomi (JBE) Journal of Financial and Behavioural Accounting Journal of Trends Economics and Accounting Research Jurnal Akuntansi dan Keuangan Indonesia INCOME: Indonesian Journal of Community Service and Engagement Jurnal Manajemen, Akuntansi dan Bisnis The International Journal of Financial Systems Buletin Studi Ekonomi
Alex Johanes Simamora
Faculty Of Economics, Tidar University, Magelang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Audit of sustainability report and sustainable finance: An agriculture case in the Indonesian Stock Exchange Suryatimur, Kartika Pradana; Nurcahya, Yulida Army; Simamora, Alex Johanes; Susilo, Ghina Fitri Ariesta; Muqorobin, Masculine Muhammad; Utami, Martiana Riawati; Dewantara, Ghiyats Furqan
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.26596

Abstract

Research aims: This research aims to examine the effect of the audit of sustainability reports on sustainable finance in agriculture companies.Design/Methodology/Approach: This research used 13 agriculture companies listed on the Indonesian Stock Exchange from 2021-2023 as the sample. While the sustainability report audit was measured by a dummy variable, sustainable finance was measured by scoring elements of growth, bankruptcy profile, risk profile, and value creation. Data analysis employed multiple regression.Research findings: Based on data analysis, an audit of sustainability reports improves sustainable finance. The presence of an independent audit functions as a quality certification, increasing the perceived legitimacy and trustworthiness of sustainability disclosures. This can enhance stakeholders' confidence in the firm's governance, risk management, and ethical commitment—factors increasingly linked to financial sustainability (e.g., access to capital, lower cost of financing, and long-term investor trust). Theoretical contribution/Originality: First, this research contributes to the literature by extending the signaling theory framework to the context of sustainability report audits and sustainable finance. Second, the study provides new evidence on the relationship between sustainability report audits and sustainable financial performance. Third, the research introduces a novel perspective in terms of sample selection, focusing on agricultural companies. Fourth, this study provides a comprehensive overview of integrating key regulatory frameworks, namely Regulation of Indonesian Financial Services Authority No. 51/POJK.03/2017, Circular Letter of Indonesian Financial Services Authority No. 16 /SEOJK.04/2021, and Indonesian Law No. 2 of 2019.
How Does Entrepreneurial Competence Contribute to Livestock Farmers’ Performance? Mikael Sihite; Eka Nur Jannah; Alex Johanes Simamora; Wildan Yudhanto
Binus Business Review Vol. 16 No. 1 (2025): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v16i1.11585

Abstract

The research aimed to examine (1) the direct effect of entrepreneurial skill, market orientation, sales orientation, and networking on entrepreneurial competence; (2) the direct effect of entrepreneurial competence on livestock farmers’ performance; and (3) the indirect effect of entrepreneurial skill, market orientation, sales orientation, and networking on livestock farmers’ performance through entrepreneurial competence. Samples were 399 livestock farmers in Magelang Regency. The independent variables were entrepreneurial skills, market orientation, sales orientation, and networking. Meanwhile, the dependent variable was livestock farmers’ performance, and the mediating variable was entrepreneurial competence. Variable measurement used 7-Likert scale questionaries. Then, data analysis used Structural Equation Modeling (SEM). Based on data analysis, the research finds that entrepreneurial skill, market orientation, sales orientation, and networking improve entrepreneurial competence. In addition, entrepreneurial competence increases livestock farmers’ performance, Then, entrepreneurial skill, market orientation, sales orientation, and networking improve livestock farmers’ performance through entrepreneurial competence. The research contributes to giving new evidence of entrepreneurial competence in the context of animal husbandry. The research also contributes to capturing how the implementation of the Resources-Based View (RBV) concept affects the achievement of livestock farmers’ performance. The research has some implications. First, livestock farmers increase entrepreneurial competence by building entrepreneurial skills, market orientation, sales orientation, and networking to improve performance. Second, regulators can formulate regulations or programs that can help livestock farmers to grow their businesses since the business is run individually, such as human resource development or business establishment programs.
Co-Authors Atika Atika Atikah Nur Fadlilah Aziz, Ahmad Abdul Budi Hartono Deni Ramdani, Deni Dewantara, Ghiyats Furqan Diana Kusuma Ranti Dormauli Justina Dormauli Justina Eka Nur Jannah Elisa Agustin Elvina Yulindra Hazanah Endang Kartini Panggiarti Endang Kartini Panggiarti Evy Rahman Utami Ina Ayu Dya Kusumawati Islami, Fitrah Sari Iswanaji, Chaidir Listiana Sri Mulatsih Mareta, Affix Masculine Muhammad Muqorobin Maulana, Muhamad Aji Mikael Sihite Muhammad Reza Herfianza Putra Mumpuni Wahyudiarti Sitoresmi Muqorobin, Masculine Muhammad Nabila Triska Oktaviani Nibras Anny Khabibah Nicko Albart Nugraheni, Agustina Prativi Octavia Lhaksmi Pramudyastuti Prasetyo, Andreas Yogi Prilia Dewita A. Ramdani , Deni Ratna Setyaningsih Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Sulhendri Supanji Setyawan Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Utami, Martiana Riawati Wildan Yudhanto Yulida Army Nurcahya