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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ketenagakerjaan
Dian Widiyati
Pamulang University
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Effect of Financial Target, Ineffective Monitoring, and Whistleblowing Systems on Fraudulent Financial Reporting Apriliana Anami Lestari; Dian Widiyati
Journal of Industrial Engineering & Management Research Vol. 4 No. 2 (2023): April 2023
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v4i2.466

Abstract

This study aims to determine and empirically test the effect of financial targets, ineffective monitoring, and whistleblowing systems on fraudulent financial reporting with earnings management proxies. The data used in this research is secondary data. The population uses the health sub-sector companies listed on the Indonesia Stock Exchange (IDX) with the research year 2017-2021. The sampling technique was purposive sampling so that the research sample obtained was 12 companies. Hypothesis testing using multiple linear analysis with Eviews10 application software. The results of this study indicate that financial targets and ineffective monitoring have a significant positive effect on indications of financial statement fraud, while the whistleblowing system has a negative effect on indications of financial statement fraud.
DO ENVIRONMENTAL, SOCIAL, GOVERNANCE, AND GREEN INTELLECTUAL CAPITAL BOOST FINANCIAL PERFORMANCE THROUGH CAPITAL STRUCTURE? Dian Widiyati; Riyan Harbi Valdiansyah; Faith Njaramba
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2026): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2026.v10.i2.7710

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) and Green Intellectual Capital on corporate financial performance, with capital structure as a moderating variable. It is motivated by increasing stakeholder attention to sustainability practices and inconsistent empirical findings regarding their financial implications. Using a quantitative explanatory approach, this study analyzes panel data from 14 companies listed on the Indonesia Stock Exchange that consistently published annual and sustainability reports during the 2019–2023 period. The data were analyzed using Moderated Regression Analysis after passing classical assumption tests. The results indicate that ESG disclosure has no significant effect on financial performance. In contrast, Green Intellectual Capital has a positive and significant effect on financial performance. Capital structure also shows a positive and significant impact on financial performance. Furthermore, capital structure does not moderate the relationship between ESG disclosure and financial performance but significantly weakens the effect of Green Intellectual Capital on financial performance. Robustness tests conducted before and after the COVID-19 period confirm the increasing relevance of Green Intellectual Capital in the post-pandemic era. These findings contribute by highlighting the strategic role of green intellectual assets, supported by a sound financing structure, in achieving sustainable financial performance.
Greening City: Opportunities And Challenges in Workforce Development for A Sustainable Economy Dian Widiyati; Jakaria Jakaria; Juniati Gunawan; Irene Stephanie Gow; Triniasi Eunike Sihombing; Hiemelda Gunawan; Gusti Made Widya Utami; Diska Mulyadini
Jurnal Ketenagakerjaan Vol 20 No 1 (2025)
Publisher : Pusat Pengembangan Kebijakan Ketenagakerjaan Kementerian Ketenagakerjaan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47198/jnaker.v20i1.457

Abstract

This study aims to investigates workforce readiness in Jakarta to adapt to green jobs as part of the broader transition toward a sustainable green economy. The research highlights the increasing urgency of addressing environmental challenges, such as climate change and pollution, by fostering sustainable development through green employment. The study employs a survey method involving 1,144 respondents from diverse demographic and educational backgrounds, analysing mental, behavioural, and skill readiness to adopt green jobs. Results indicate a high level of readiness for all three aspects. Mental readiness reflects strong awareness of environmental responsibility, though active engagement, such as reporting workplace violations, requires improvement. Behavioural readiness reveals support for sustainability initiatives, yet participation in labour unions remains low. Skill readiness demonstrates strong technical capabilities for sustainability practices, but stress management and interpersonal skills need enhancement. The study also identifies key sectors contributing to emission reductions, including agriculture, renewable energy, waste management, and construction, with varying potential across industries. Challenges persist, such as limited access to green technologies and insufficient stakeholder collaboration. Recommendations emphasize the integration of Green Human Resource Management, enhanced training programs, and supportive policies to accelerate green job creation and adoption. By fostering cooperation among government, industry, and education sectors, Jakarta can leverage its position as Indonesia's economic hub to pioneer sustainable practices and significantly contribute to global environmental goals.
Co-Authors Apriliana Anami Lestari Diska Mulyadini Faith Njaramba Gusti Made Widya Utami Hiemelda Gunawan Irene Stephanie Gow Jakaria Jakaria Juniati Gunawan Riyan Harbi Valdiansyah Triniasi Eunike Sihombing