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All Journal International Journal of Supply Chain Management Journal of Social Science International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Social Science Asian Multidisciplinary Research Journal of Economy and Learning
Siregar, Narumondang Bulan
Faculty Of Economics And Business Universitas Sumatera Utara, Indonesia
Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Transportation Other

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THE ROLE OF DYNAMIC CAPABILITY IN IMPROVING SUSTAINABLE PERFORMANCE: MEDIATION OF ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) STRATEGY IN PALM OIL COMPANIES IN MEDAN Della Andriyani Ridwan; Sambas Ade Kesuma; Narumondang Bulan Siregar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3264

Abstract

This study investigates the role of dynamic capabilities, specifically absorptive capability and adaptive capability, in enhancing sustainable performance, with Environmental, Social, and Governance (ESG) strategy as a mediating variable. Using an empirical approach, data were collected from 100 employees of palm oil companies operating in Medan, Indonesia, through a full sampling method. Data analysis was conducted using SPSS for descriptive statistics and SmartPLS for Partial Least Squares Structural Equation Modeling (PLS-SEM). The results confirm the significance of all five hypothesized relationships, indicating that both absorptive capability and adaptive capability have a positive effect on sustainable performance, with ESG strategy serving as a mediating variable. Among the two capabilities, adaptive capability has the strongest direct and indirect influence, while absorptive capability shows the weakest effect. These findings provide empirical support for the dynamic capability framework and confirm the validity and reliability of the measurement instruments used. This study contributes to the literature on sustainable business practices in emerging markets, particularly within resource-based industries. Additionally, it offers practical implications for corporate managers, policymakers, and stakeholders by highlighting the strategic value of enhancing dynamic capabilities to drive ESG integration and long-term sustainable performance.
ANALYSIS OF FRAUD TRIANGLE FACTORS AND FINANCIAL DISTRESS THAT INFLUENCE FINANCIAL STATEMENT FRAUD IN REAL ESTATE COMPANIES LISTED ON THE IDX Vahrunnisa Purba; Abdillah Arif Nasution; Narumondang Bulan Siregar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3266

Abstract

This study aims to determine the influence of fraud triangle factors including financial stability, external pressure, opportunity and rationalization and financial distress on financial statement fraud in Real Estate companies listed on the IDX in 2018 - 2022. The study was conducted based on the 2022 ACFE report that financial statement fraud has the highest average loss of any type of fraud and it is known that the Real Estate industry is the industry that experiences the most average losses from fraud. The sampling technique used was purposive sampling with a sample of 33 companies during 5 years of observation so that the total number of observation samples was 165. The analysis technique used was regression analysis on quantitative data with panel data on Eviews software version 13. The results of the study indicate that opportunity and financial distress have a positive effect on financial statement fraud and rationalization has a negative effect on financial statement fraud. While financial stability and external pressure do not affect financial statement fraud.
ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFITABILITY AS A VARIABLE MODERATION IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Sirait, Fransiska; Bukit, Rina; Bulan Siregar, Narumondang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.317

Abstract

This study aims to determine the effect of good corporate governance, namely the size of the board of commissioners, managerial ownership, institutional ownership, independent commissioners and risk management on firm value in manufacturing companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether profitability can be used as a moderating variable in the model.The research design is a causal relationship research with a quantitative approach. The sample in this study was 57 manufacturing companies listed on the IDX from 2016 to 2020. The type of data used in this study is secondary data. The sampling technique used was purposive sampling. And the data analysis technique used multiple linear regression analysis and interaction test (moderating) which was carried out with the help of SPSS software.The results in this study indicate that partially the size of the board of commissioners has no significant effect on firm value. Institutional ownership has a negative and significant effect on firm value. Managerial ownership, independent commissioners and risk management have a positive and significant impact on firm value. Meanwhile, profitability cannot moderate the size of the board of commissioners, institutional ownership, managerial ownership, independent commissioners and risk management on firm value in manufacturing companies listed on the Indonesia Stock Exchange.
Co-Authors Abdillah Arif Nasution Azhar Maksum Badaruddin Badaruddin Della Andriyani Ridwan Dio Agung Herubawa Fathia, Sakina Ibnu Austrindanney Sina Azhar Idhar Yahya Idhar Yahya Khaira Amalia Fachrudin Nasution, Abdillah Arif Rina Br. Bukit Rina Bukit Rina Sitepu, Dewinta Sakina Fathia Sambas Ade Kesuma Sirait, Fransiska Vahrunnisa Purba