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All Journal Jurnal Ekonomi Kuantitatif Terapan UG Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Gadjah Mada International Journal of Business Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Muara Ilmu Ekonomi dan Bisnis Revitalisasi : Jurnal Ilmu Manajemen Ilomata International Journal of Tax and Accounting Jurnal Scientia Management and Accounting Expose Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis ASEAN Marketing Journal Eduvest - Journal of Universal Studies International Research Journal of Business Studies
Arief Wibisono Lubis
Department Of Management Faculty Of Economies And Business Universitas Indonesia
Aerospace Engineering Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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Journal : Jurnal Scientia

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THE ROLE OF RISK-TAKING AND ESG ON FIRM VALUE: EVIDENCE FROM INDONESIA FOR THE PERIOD OF 2014-2020 Evita Sonny; Arief Wibisono Lubis
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i01.1134

Abstract

To maximize shareholder wealth, management must strive to increase the firm value. Thus, this study aims to investigate the impact of risk-taking and ESG on firm value. The result of this research will explain whether the firm value as measured by Tobin's Q can be influenced by the level of risk-taking. In addition, this study also explores whether ESG affects firm value, and whether ESG can be used as a moderating variable in risk-taking and firm value relationships. The study period covered 2014 through 2020, and the research sample included 30 companies listed on the Indonesia Stock Exchange (IDX). Banking companies were excluded from the research sample due to differences in business models and levels of regulation. We use a fixed effect model of panel data regression in data processing, equipped with robust standard error. The first finding establishes that excessive risk-taking behavior exists at the managerial level, and it has a significant negative impact on firm value. Then, the second finding results in a significant negative effect of ESG on firm value, explaining ESG as a burdensome commitment to the firm value. Lastly, the final finding demonstrates that ESG does not significantly moderate the relationship between risk-taking and firm value. These findings are justified by the poor quality and insufficient transparency of ESG in Indonesian companies that have failed to limit excessive risk-taking in corporate management.
THE EFFECT OF CREDIT RISK, BANK CAPITAL, INDEPENDENT COMMISSIONER, AND AUDIT COMMITTEE ON BANKING FINANCIAL PERFORMANCE IN INDONESIA FOR THE 2017-2021 PERIOD Shafira Elva Ardelia; Arief Wibisono Lubis
Jurnal Scientia Vol. 12 No. 02 (2023): Education, Sosial science and Planning technique, edition March-May 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i02.1428

Abstract

This study examines the effect of credit risk, bank capital, independent commissioner, and audit committee on bank's financial performance. The object of this study is to conventional commercial banks listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The sampling method used to determine the sample is purposive sampling. Data analysis techniques are performed using panel data regression (fixed effect model). The results show that there is a negative significant effect of credit risk on the financial performance of banks calculated using Return on Asset (ROA), and there is no significant effect of credit risk on banking financial performance calculated using Net Interest Margin (NIM). Then there is a positive significant effect of bank capital and independent commissioners on the financial performance of banks calculated using Return on Asset (ROA) and Net Interest Margin (NIM). In addition, there is a positive significant effect of the audit committee on the financial performance of banks calculated using Return on Asset (ROA), and there is no significant effect of the audit committee on the financial performance of banks calculated using Net Interest Margin (NIM). The results of such research can contribute to theoretical and practical fields (banking and financial statement users, especially investors).
Co-Authors Abyuda, Gede Satya Wicaksana Dovanov, Raymond Evita Sonny Faisal Ardhi Handoko, William Alfa I Gusti Ngurah Agung Arya Bhakta Narayana Jareena Nasreen Kristian Eka Jaya Kuswandi, Brillian Arbianto Muhammad Farhan Aziz Muhammad Farras Farhan Nasreen, Jareena Nur Muhammad Olivia Sirait Putro, Rachmadi Kusentyo Rizal Edy Halim Sakti, Aswin Parmita Samantha Agnesia Lidya Br. Gultom Shafira Elva Ardelia sherly sherly Tamala, Putri Tri Handika, Tri Veronica, Angela Viverita Viverita Widyawati Widyawati Wijaya, Oey Richard Arthur