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All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Titi Dewi Warninda
Universitas Islam Negeri Syarif Hidayatullah
Economics, Econometrics & Finance

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Structural Drivers of Risk-Taking in Indonesia’s Islamic Banks Agus Suprapto; Mohammad Nur Rianto Al Arif; Indo Yama; Titi Dewi Warninda
Signifikan: Jurnal Ilmu Ekonomi Vol. 15 No. 1 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v15i1.50328

Abstract

Research Originality: This research is original in its focus on the long-run structural determinants of risk-taking in Indonesian Islamic banking. Research Objectives: The study aims to analyze how liquidity, profit-and-loss sharing (PLS), financing growth, financing-to-deposit ratio (FDR), economic growth, and inflation influence risk-taking behavior in Islamic banks. Research Methods: This study employs ARDL and Error Correction Model (ECM) techniques. The study investigates quarterly data from 2015 to 2024 to assess short-run and long-run relationships. The ECM framework provides insights into the adjustment mechanism toward equilibrium. Empirical Results: In the short run, liquidity, PLS, and financing growth significantly affect risk-taking. In the long run, liquidity has a significant negative effect, whereas PLS and Z-score exhibit a positive effect. Other variables are not statistically significant. The ECM confirms a strong adjustment mechanism, indicating that approximately 33.5% of short-run deviations are corrected toward long-run equilibrium each quarter. Implications: Policymakers and practitioners should design risk management strategies that differentiate between short-run operational adjustments and long-run macroeconomic anticipation. JEL Classification: C32, G21, G32, O16
DOES FINANCIAL PERFORMANCE MEDIATE THE RELATIONSHIP BETWEEN ESG PERFORMANCE AND FIRM VALUE? Bela Nabila; Titi Dewi Warninda
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 7 No. 1 (2026): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v7i1.2118

Abstract

This study explores how ESG (Environmental, Social, Governance) performance influences firm valuation, using financial performance in a mediating capacity. Here, ESG acts as the independent variable, while Tobin's Q proxies for the dependent variable of firm value. Financial performance as mediator is gauged by Return on Assets (ROA) and Return on Equity (ROE). Data covers 49 firms from the IDX ESG Leaders Index over the 2020-2023 period. Panel data regression is employed to examine the direct relationship, followed by mediation analysis to assess the mediating effect and the Sobel test to assess the significance of indirect effects. The results indicate that ESG performance exerts no significant impact on firm value, nor does it affect ROA or ROE. Conversely, both ROA and ROE demonstrate a significant positive influence on firm value. Nevertheless, financial performance measured by ROA and ROE fails to mediate the link between ESG performance and firm value. One possible explanation for this result is that strong ESG practices do not automatically translate into short-term gains in a company’s profitability. In the observed period, ESG initiatives are sometimes perceived as additional costs that may impose a financial burden on the firm, thereby limiting their ability to improve short-term financial performance and potentially reducing shareholder wealth.
Co-Authors Agus Suprapto Bela Nabila Indo Yama Mohammad Nur Rianto Al Arif