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All Journal International Journal of Evaluation and Research in Education (IJERE) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi Dan Bisnis
Almatius Setya Marsudi
Universitas Katolik Indonesia Atma Jaya
Economics, Econometrics & Finance Education

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PENGARUH PARTISIPASI ANGGARAN PADA KINERJA UNIVERSITAS APTIK YANG DIMEDIASI OLEH TRUST PEGAWAI Almatius Setya Marsudi
Jurnal Ekonomi Dan Bisnis Vol 21, No 2 (2018): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2282.929 KB) | DOI: 10.31941/jebi.v21i2.781

Abstract

This study aims to examine the effect of budget participation on task performance with trust as intervening variables in the organization. The population is drawn from 17 universities in the APTIK environment in Indonesia. Path analysis is use to see whether trust is a intervening variable in the effects of budget participation on task performance. The Research finding is the budget participation influence on task performance but there is no role of trust as intervening variable the effect on budgeting participation influence on task performance. Keywords: Budget Participation, Task Performance, Trust, Mediation
The initial accountant competency of final year accounting students Weli Weli; Almatius Setya Marsudi
International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 3: September 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v11i3.22575

Abstract

The development of information technology towards the 4th industrial revolution era brought changes to business processes in various industries, which will eventually have an impact on jobs in the accounting field. Accountants must be adaptable and competent to work as accounting professionals. Therefore, this study aimed to analyze the perceptions of final-year accounting students regarding knowledge competence, soft skills, information technology capabilities, and perceptions of readiness to enter the workforce. It also analyzed whether these competencies affect students' readiness to enter the workforce. In this study, the soft skills competencies are dimensions of intellectual, personal, organizational, internal, and communication competencies, and ethics in accounting. The data was collected using a questionnaire based Google Form given to several universities in Indonesia that were willing to distribute the forms to their accounting students. A descriptive method was used for data and confirmatory factor analysis and data processing was performed with the help of statistical package for the social sciences (SPSS) and partial least squares (SmartPLS) programs. The results showed that soft skills competencies had a higher score compared to accounting and information technology competencies. Furthermore, there was a significant influence between competence and work readiness of accounting students. This study provides information in the preparation of the accounting curriculum to consider various competencies following industry needs.
PENGARUH ESG SCORE DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI: STUDI PADA PERUSAHAAN ESG LEADERS INDEX 2019–2023 Viola Novianti; Almatius Setya Marsudi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/n7yzjn46

Abstract

Isu Environmental, Social, and Governance (ESG) semakin menjadi perhatian utama dalam dunia keuangan karena mencerminkan komitmen perusahaan terhadap keberlanjutan dan tanggung jawab sosial. Penelitian ini bertujuan untuk menganalisis pengaruh ESG Score dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi pada perusahaan yang terdaftar dalam Indeks IDX ESG Leaders periode 2019–2023. Pendekatan penelitian menggunakan metode kuantitatif dengan teknik analisis regresi moderasi (Moderated Regression Analysis/MRA) melalui perangkat lunak IBM SPSS. Sampel ditentukan menggunakan metode purposive sampling sebanyak 30 perusahaan. Hasil penelitian menunjukkan bahwa ESG Score berpengaruh positif dan signifikan terhadap nilai perusahaan. Sebaliknya, leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan. Variabel profitabilitas terbukti mampu memoderasi hubungan antara ESG Score terhadap nilai perusahaan. Namun, profitabilitas tidak memoderasi hubungan antara leverage dan nilai perusahaan.  Temuan penelitian ini menegaskan bahwa penerapan prinsip ESG yang konsisten dapat meningkatkan nilai perusahaan, terutama ketika didukung oleh profitabilitas yang kuat. Penelitian ini diharapkan memberikan kontribusi terhadap literatur keuangan berkelanjutan serta menjadi referensi bagi investor dan manajer keuangan dalam mengintegrasikan praktik ESG ke dalam strategi bisnis perusahaan.
THE EFFECT OF SUSTAINABILITY REPORTING QUALITY ON FIRM VALUE THE MODERATING ROLE OF AUDIT QUALITY Andreas Siahaan; Almatius Setya Marsudi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/5906ys16

Abstract

This study aims to empirically examine the effect of sustainability reporting quality on firm value, with audit quality as a moderating variable. The research sample consists of 70 non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period, generating a balanced panel of 350 firm-year observations. The data analysis method uses Robust Least Squares (White cross-section) panel data regression to address the heteroscedasticity problem detected in the initial research model, ensuring unbiased standard errors. The test results show that sustainability reporting quality and audit quality are not proven to have a significant direct effect on firm value. Furthermore, the interaction of audit quality is proven unable to moderate the relationship between sustainability reporting quality and firm value. The insignificance of these findings is indicated by the presence of information asymmetry, materiality bias due to industrial sector heterogeneity, and market expectations that assume audit quality as a basic standard of operational compliance (hygiene factor) rather than a value-adding catalyst. Conversely, the profitability variable (ROA) is proven to consistently have a positive and significant effect on firm value. This study confirms that in assessing equity valuation in the Indonesian capital market, investors still consider historical financial fundamental performance as the most transparent and measurable primary instrument compared to non-financial disclosures. The practical implication suggests that standardizing sustainability assurance by independent third parties is urgently required to mitigate greenwashing risks and enhance the value-relevance of ESG disclosures.
Co-Authors Andreas Siahaan Viola Novianti Weli Weli