Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR)
Edy Supriyono
Sebelas Maret University
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Kinerja Lingkungan dan Pengungkapan Lingkungan Terhadap Nilai Perusahaan Sektor Consumer Goods di BEI Nurmadi Harsa Sumarta; Natasha Milani; Edy Supriyono
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.10225

Abstract

This study was designed to proffer evidential support for the influence of environmental performance on firm value and environmental disclosure on the value of consumer goods sector companies listed on the Indonesia Stock Exchange. The independent variable measurement of environmental performance in this research is based on the PROPER grading system, which varies in grades on a scale of 1 to 5. Meanwhile, the technique of assessing environmental disclosure is made using the environmental aspects of the GRI. The data sample consists of 22 companies within the consumer goods industry from 2017 to 2021, with a total processed sample amounting to 110 data points. The processing method involves multiple linear regressions with a random effects model (REM). Data processing using Eviews 12 shows that environmental performance positively affects firm value and environmental disclosure negatively affects firm value.
THE EFFECT OF PEER TO PEER LENDING, DIGITALIZATION, AND CREDIT RISK ON INDONESIAN BANK PROFITABILITY Deva Amelia Fatikasari; Edy Supriyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19921

Abstract

This study aims to analyze the effect of Peer to Peer Lending, Digitalization Banking, and Banking Credit Risk on the profitability of banking companies as measured by Return on Assets (ROA), with Firm Size and Leverage as control variables. The research object consists of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique used purposive sampling, resulting in 161 observations. The analysis method employed is multiple linear regression using SPSS. The results show that Peer to Peer Lending has a positive and significant effect on profitability, Digitalization Banking has a negative and insignificant effect, and Banking Credit Risk has a negative and significant effect on profitability. Meanwhile, the control variables indicate that Firm Size has a positive significant effect, and Leverage has a negative significant effect on profitability. The Adjusted R Square value of 0.514 indicates that the model explains 51.4% of the variation in profitability. This study highlights that fintech factors and financial risks play an important role in influencing banking profitability, although digitalization has not yet provided optimal short-term impacts.
Pengaruh ESG Performance terhadap SDG Diclosure Pada Perusahaan Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Firyal Eilsa Nahdah; Edy Supriyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i3.20739

Abstract

Corporate transparency regarding the Sustainable Development Goals (SDGs) has emerged as a critical focal point in sustainability literature. Nevertheless, the inconsistent level of reporting among Indonesian firms suggests that the underlying drivers of this practice warrant deeper scrutiny. To address this gap, this investigation evaluates how Environmental, Social, and Governance (ESG) performance both as a composite metric and through its distinct pillars influences SDG-related reporting. Focusing on entities listed on the Indonesia Stock Exchange from 2021 to 2024, the study utilized a purposive sampling approach to yield 232 firm-year observations, which were subsequently analyzed via panel data regression. The empirical outputs demonstrate that higher ESG scores, alongside robust performance in individual environmental, social, and governance areas, significantly boost the extent of SDG disclosures. Consequently, enterprises with superior sustainability records demonstrate a greater propensity for comprehensive non-financial reporting. This research enriches contemporary literature by offering granular empirical insights from an emerging economy, illustrating how multi-dimensional sustainability indicators shape corporate accountability.
Co-Authors Deva Amelia Fatikasari Firyal Eilsa Nahdah Natasha Milani Nurmadi Harsa Sumarta, Nurmadi Harsa