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All Journal Jurnal Pendidikan Akuntansi (JPAK) Apssai Accounting Review (ApAR)
Haryono
Universitas Tanjungpura
Economics, Econometrics & Finance Education Environmental Science Social Sciences

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The Relationship between ESG Practices and Banking Performance in Indonesia Haryono; Elok Heniwati; Syarif M Helmi
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.138

Abstract

Research aims: This study examines the impact of environmental, social, and governance (ESG) factors on the financial performance of banks in the Indonesian banking sector. The analysis explores the relationship between 25 ESG pillar dimensions and bank performance indicators from 2019 to 2023. Design/Methodology/Approach: A 129 data observation from 42 Indonesian banks was analyzed using three regression models to assess the influence of ESG initiatives on financial indicators. ESG dimensions, measured as dummy variables based on annual report disclosures, serve as independent variables, while performance indicators, measured using accounting and market variables, serve as dependent variables. Research findings: The findings indicate that environmental factors do not have a significant impact on bank performance, while social and governance factors show a positive and significant influence. These results suggest that Indonesian banks focusing on social and governance initiatives are likely to achieve better financial outcomes. Theoretical contribution/Originality: The study offers practitioners and academics a set of empirically validated ESG predictors relevant to bank performance.
Pengaruh Fear of Missing Out (FoMO), Financial literacy, dan Self-control terhadap Financial management behavior Mahasiswa Akuntansi Universitas Tanjungpura Alfasha Yusril; Haryono; Rudy Kurniawan
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 2 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study analyzes the impact of Fear of Missing Out (FoMO), self-control, and financial literacy on the financial management behavior of Accounting students at Universitas Tanjungpura, addressing inconsistencies in previous literature that rarely integrate cognitive-psychological aspects and digital behavior into a single model. Employing a quantitative explanatory survey approach, data were collected from 100 respondents using Likert-scale questionnaires via purposive sampling and analyzed using multiple linear regression with SPSS. The results revealed that financial literacy has a positive and significant effect on financial management behavior, whereas FoMO does not have a significant effect. Simultaneously, all independent variables significantly affect the dependent variable with an Adjusted R-squared value of 0.528, signifying that the model explains 52.8% of the variance in students' financial management behavior.
Co-Authors Alfasha Yusril Elok Heniwati Rudy Kurniawan Syarif M. Helmi