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All Journal Proceeding National Conference Business, Management, and Accounting (NCBMA) Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Penelitian Akuntansi
Stefanus Dimas Ryan Saputro
Universitas Pelita Harapan
Economics, Econometrics & Finance Social Sciences

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TINJAUAN SISTEMATIS: GREEN BONDS DI ASEAN DAN TANTANGAN YANG DIHADAPI Stefanus Dimas Ryan Saputro
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The importance of issuing green bond financing for renewable energy and energy efficiency in ASEAN to meet fast-growing energy demand and reduce global temperature rise. Two-thirds of the green bonds issued in ASEAN have been used to finance sustainable projects such as green buildings. However, this does not mean that this issuance is without challenges, one of which is the limited credit absorption capacity. This paper analyzes research related to the issuance of green bonds and the challenges faced in the ASEAN region. This method consists of systematically reviewing the growth and challenges of green bond issuance through journal reviews. This systematic review shows that it is important to issue and mobilize green bonds in the ASEAN region to accelerate the mobilization of renewable energy and other green projects such as green buildings with various challenges.
NAVIGATING CORPORATE SUCCESS: UNRAVELING THE IMPACT OF INSTITUTIONAL AND MANAGERIAL OWNERSHIP, MODERATED BY CORPORATE SOCIAL RESPONSIBILITY Stefanus Dimas Ryan Saputro; Nadia Natalia
Jurnal Penelitian Akuntansi (JPA) Vol 4, No 2 (2023): Oktober
Publisher : Universitas Pelita Harapan

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Tujuan dari penelitian ini adalah untuk menentukan apakah kualitas audit dapat meredam dampak profitabilitas terhadap nilai bisnis dan apakah Laporan Keberlanjutan dan profitabilitas memiliki dampak terhadap nilai perusahaan. Profitabilitas dan laporan keberlanjutan adalah dua faktor yang digunakan untuk menentukan seberapa banyak nilai sebuah perusahaan. Untuk menjalin hubungan yang mungkin meningkatkan atau menurunkan hubungan antara karakteristik profitabilitas dan nilai perusahaan, kualitas audit digunakan dalam penelitian ini sebagai moderasi dan dukungan. Populasi untuk penelitian ini diambil dari data resmi yang disediakan oleh Bursa Efek Indonesia (BEI), yang mencakup semua bisnis yang terdaftar untuk tahun 2020 hingga 2022 kecuali industri perbankan. Pengambilan sampel secara purposif digunakan untuk menentukan sampel penelitian, menghasilkan 219 sampel penelitian. Metode analisis data penelitian ini menggunakan analisis regresi linear berganda. Temuan penelitian menunjukkan bahwa Laporan Keberlanjutan baik tidak memiliki efek atau memiliki dampak negatif terhadap nilai perusahaan. Sementara itu, nilai perusahaan dipengaruhi secara positif oleh profitabilitas. Dampak profitabilitas terhadap nilai perusahaan dapat diperkuat oleh kualitas audit sebagai komponen pengatur.
IMPACT OF LEVERAGE AND PROFITABILITY ON FIRM VALUE WITH FINANCIAL DISTRESS AS A MEDIATING VARIABLE Billikusuma, Christoforus Axel; Saputro, Stefanus Dimas Ryan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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The purpose of this study is to look at how profitability and leverage affect a company's value, as well as how financial crisis affects manufacturing enterprises that are listed on the Indonesia Stock Exchange. This study employs purposive sampling to choose samples from the manufacturing industry sector between 2019 and 2022, with a focus on the sector as a whole. The data collection comprises 67 firms' financial data. Empirical evidence indicates that leverage exerts a detrimental impact on financial distress, but profitability positively influences financial hardship. The value of a corporation is negatively impacted by financial challenges, profitability, and leverage. Leverage and Profitability Increase Company Value, with Financial Distress acting as a moderating element. By taking anticipated risks into account, this research attempts to use corporate value as a foundation for investing. It is envisaged that investors would make enormous returns from this venture. It is intended that the research results would serve as a resource and answer for anyone looking to fund a business. Additionally, a clearer comprehension of the connection between financial difficulty and firm valuation may be obtained from this research. Furthermore, these results might serve as a guide to comprehend the moderating influence of leverage and profitability on the valuation of companies.
IMPACT OF LEVERAGE AND PROFITABILITY ON FIRM VALUE WITH FINANCIAL DISTRESS AS A MEDIATING VARIABLE Billikusuma, Christoforus Axel; Saputro, Stefanus Dimas Ryan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The purpose of this study is to look at how profitability and leverage affect a company's value, as well as how financial crisis affects manufacturing enterprises that are listed on the Indonesia Stock Exchange. This study employs purposive sampling to choose samples from the manufacturing industry sector between 2019 and 2022, with a focus on the sector as a whole. The data collection comprises 67 firms' financial data. Empirical evidence indicates that leverage exerts a detrimental impact on financial distress, but profitability positively influences financial hardship. The value of a corporation is negatively impacted by financial challenges, profitability, and leverage. Leverage and Profitability Increase Company Value, with Financial Distress acting as a moderating element. By taking anticipated risks into account, this research attempts to use corporate value as a foundation for investing. It is envisaged that investors would make enormous returns from this venture. It is intended that the research results would serve as a resource and answer for anyone looking to fund a business. Additionally, a clearer comprehension of the connection between financial difficulty and firm valuation may be obtained from this research. Furthermore, these results might serve as a guide to comprehend the moderating influence of leverage and profitability on the valuation of companies.
The Impact Of Profitability, Company Size, Green Accounting, Media Disclosure, And The Board Of Commissioners On Csr Disclosure Kevin Kenesis; Stefanus Dimas Ryan Saputro
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The research aimed to investigate the influence of alterations in green accounting, firm size, board commissioner count, media disclosure, and profitability on CSR disclosure. Corporate Social Responsibility (CSR) has emerged as a critical factor, second only to financial performance, for publicly traded companies, hence necessitating the evaluation of additional variables in research. This study replicates the research conducted by Katarina Agnes (2023), with the addition of four control variables and modifications to the hypothesis testing program. The primary distinctions encompass the incorporation of four control variables, the transition from SPSS to STATA version 16 for hypothesis testing, and the research sample comprising 280 data points from 70 manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The study process encompasses descriptive statistical analyses, classical assumption evaluations, model specification assessments, and hypothesis testing. The findings demonstrate that green accounting, firm size, and media exposure significantly influence CSR disclosure, while the number of board commissioners and profitability do not significantly affect CSR disclosure.
The Impact Of Profitability, Company Size, Green Accounting, Media Disclosure, And The Board Of Commissioners On Csr Disclosure Kevin Kenesis; Stefanus Dimas Ryan Saputro
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aimed to investigate the influence of alterations in green accounting, firm size, board commissioner count, media disclosure, and profitability on CSR disclosure. Corporate Social Responsibility (CSR) has emerged as a critical factor, second only to financial performance, for publicly traded companies, hence necessitating the evaluation of additional variables in research. This study replicates the research conducted by Katarina Agnes (2023), with the addition of four control variables and modifications to the hypothesis testing program. The primary distinctions encompass the incorporation of four control variables, the transition from SPSS to STATA version 16 for hypothesis testing, and the research sample comprising 280 data points from 70 manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The study process encompasses descriptive statistical analyses, classical assumption evaluations, model specification assessments, and hypothesis testing. The findings demonstrate that green accounting, firm size, and media exposure significantly influence CSR disclosure, while the number of board commissioners and profitability do not significantly affect CSR disclosure.
Co-Authors Billikusuma, Christoforus Axel Cynthia, Veronika Maria Kevin Kenesis Nadia Natalia