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All Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Economic Education
Moh. Eko Saputro
Unknown Affiliation
Economics, Econometrics & Finance Education

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Pengaruh ESG terhadap Risiko Finansial Korporat Ardhana Reswari Hasna Pratista; Meilani Intan Pertiwi; Moh. Eko Saputro
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.559

Abstract

This study aims to investigate the relationship between corporate ESG assessment and financial risk exposure. Specifically, the authors seek to understand whether corporate financial risk can be influenced by corporate sustainability. With a total of 214 observations from various industrial sectors listed on the Indonesia Stock Exchange (IDX) from 2020-2024, this study empirically tests the relationship between the three dimensions of sustainability, namely environmental, social, and governance, with financial risk. The research findings show that environmental and social values ​​have a significant effect on financial risk. Companies with superior environmental and social performance are considered more robust and resilient in facing external pressures, thus reducing the potential for financial losses that the company may suffer. Meanwhile, governance values ​​do not show a significant effect on financial risk. This means that the corporate governance structure does not have a direct effect on financial risk. The test carried out in this study is a multiple regression test with the help of the Eviews Ver 13 statistical tool.
The Moderating Role of QRIS on the Effect of Price and Promotion toward UNNES Students’ Purchasing Decisions for MSME Products Fatimah, Siti; Moh. Eko Saputro
Journal of Economic Education Vol. 14 No. 1 (2025): June 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v14i1.24221

Abstract

This research is motivated by the innovation implemented by most MSMEs in the UNNES area in the non-cash payment system in the form of QRIS. This study aims to analyze the effect of the QRIS system in moderating prices and promotions on UNNES students' purchasing decisions. The method used in this study is moderation regression analysis (MRA), which is analyzed using SPSS, and data collection using questionnaire techniques. The research sample is students who used MSME goods and services around the campus. The findings of this study indicate that price and promotion remain key factors influencing students' purchasing decisions. In contrast, using QRIS does not moderate the relationship between these variables and purchasing behavior. This outcome suggests that students prioritize price and promotional offers over payment. Furthermore, students perceive that using QRIS may encourage increased spending, which is problematic given their typically limited financial resources. As a result, QRIS is often regarded as a secondary payment option, used only after cash, due to concerns about its potential to reduce spending control.
Co-Authors ardhana Reswari Hasna Pratista Fatimah, Siti Meilani Intan Pertiwi