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All Journal El Dinar Iqtishoduna: Jurnal Ekonomi Islam Journal of Artificial Intelligence and Digital Business Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Indonesian Journal of Innovation Multidisipliner Research Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen
Chara Pratami Tidespania Tubarad
Universitas Lampung
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Other

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The Effect of Good Corporate Governance Mechanisms and Financial Distress on The Timeliness of Financial Report Submission Karina Helida Feprizon; Tri Joko Prasetyo; Chara Pratami Tidespania Tubarad
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2025): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i1.60

Abstract

This study aims to analyze the influence of financial distress, the proportion of independent commissioners, the existence of an audit committee, and the size of the board of directors on the timeliness of financial reporting in non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. Timeliness of financial reporting is an important benchmark for ensuring information transparency and corporate accountability to stakeholders. The method used was a quantitative approach with logistic regression analysis, as the dependent variable is binary. The sample was determined using a purposive sampling technique, resulting in a total of 564 observations. The results indicate that the existence of an audit committee and the size of the board of directors have a positive and significant influence on the timeliness of financial reporting. Conversely, the level of financial distress and the proportion of independent commissioners do not show a significant effect. These findings emphasize the importance of strengthening corporate governance mechanisms, particularly the effectiveness of the audit committee and the structure of the board of directors, in promoting reporting accuracy. However, the role of independent commissioners and the company's financial condition do not significantly contribute to the timeliness of reporting.
Pengaruh Efisiensi Operasional, Leverage, dan Arus Kas Operasi terhadap Financial Distress pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bei Periode 2021-2024 Zaki Riyan Maulana; Chara Pratami Tidespania Tubarad; Ratna Septiyanti; Harsono Edwin Puspita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10050

Abstract

Sektor transportasi dan logistik merupakan salah satu sektor yang memiliki peran strategis dalam mendukung pertumbuhan ekonomi nasional, namun sektor ini juga memiliki tingkat risiko financial distress yang cukup tinggi akibat tingginya biaya operasional, ketergantungan terhadap pendanaan utang, serta dampak fluktuasi nilai tukar. Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi operasional, leverage, dan arus kas operasi terhadap financial distress pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia dan website masing-masing perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 32 perusahaan dengan total 128 observasi. Financial distress diukur menggunakan model Grover (G-Score), sedangkan efisiensi operasional diproksikan dengan BOPO, leverage dengan Debt to Asset Ratio (DAR), dan arus kas operasi dengan rasio arus kas operasi terhadap kewajiban lancar. Analisis data dilakukan menggunakan analisis diskriminan dan regresi logistik biner. Hasil penelitian menunjukkan bahwa efisiensi operasional tidak berpengaruh signifikan terhadap financial distress. Sebaliknya, leverage berpengaruh positif dan signifikan terhadap financial distress, yang menunjukkan bahwa semakin tinggi tingkat utang perusahaan maka semakin besar kemungkinan perusahaan mengalami kesulitan keuangan. Sementara itu, arus kas operasi berpengaruh negatif dan signifikan terhadap financial distress, sehingga semakin tinggi kemampuan perusahaan menghasilkan arus kas dari aktivitas operasionalnya, semakin rendah risiko mengalami financial distress. Secara simultan, efisiensi operasional, leverage, dan arus kas operasi berpengaruh signifikan terhadap financial distress.
Pengaruh Pengungkapan ESG terhadap Asimetri Informasi pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Muhammad Daffa Widiyansyah; Chara Pratami Tidespania Tubarad
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10594

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Environmental, Social, and Governance (ESG) terhadap asimetri informasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilatarbelakangi oleh masih rendahnya transparansi pengungkapan ESG pada sektor pertambangan yang memiliki risiko lingkungan dan sosial tinggi, sehingga berpotensi meningkatkan asimetri informasi antara manajemen dan investor. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keberlanjutan, laporan tahunan, laporan keuangan, dan ringkasan saham perusahaan. Sampel penelitian ditentukan menggunakan teknik purposive sampling dan menghasilkan 14 perusahaan pertambangan dengan total 56 observasi selama periode 2021–2025. Pengungkapan ESG diukur menggunakan ESG Disclosure Score berdasarkan Standar GRI 2021, sedangkan asimetri informasi diukur menggunakan bid-ask spread. Analisis data dilakukan menggunakan regresi linear berganda dengan profitabilitas dan ukuran perusahaan sebagai variabel kontrol. Hasil penelitian menunjukkan bahwa pengungkapan ESG berpengaruh negatif dan signifikan terhadap asimetri informasi dengan nilai koefisien regresi sebesar -0,035 dan tingkat signifikansi 0,046. Temuan ini mengindikasikan bahwa semakin tinggi tingkat pengungkapan ESG yang dilakukan perusahaan, semakin rendah tingkat asimetri informasi yang terjadi di pasar modal. Hasil penelitian mendukung teori sinyal dan teori pemangku kepentingan yang menjelaskan bahwa transparansi informasi keberlanjutan dapat meningkatkan kualitas informasi yang diterima investor serta mengurangi ketidakpastian dalam pengambilan keputusan investasi. Oleh karena itu, pengungkapan ESG yang lebih luas dan berkualitas dapat menjadi sarana efektif untuk meningkatkan transparansi perusahaan dan memperkuat kepercayaan investor terhadap perusahaan pertambangan di Indonesia.
Pengaruh Pengungkapan Esg Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Sub Industri Perkebunan Sawit Yang Terdaftar Di Bei Periode 2021-2025 M. Arsyal Algivari; Chara Pratami Tidespania Tubarad
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.2073

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Environmental, Social, and Governance (ESG) dan ukuran perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi pada perusahaan subindustri perkebunan sawit yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Data yang digunakan merupakan data sekunder berupa laporan keuangan dan laporan keberlanjutan yang diperoleh dari situs resmi Bursa Efek Indonesia dan masing-masing perusahaan. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 12 perusahaan dengan total 60 data observasi. Analisis data dilakukan menggunakan aplikasi EViews 14 melalui analisis statistik deskriptif, pemilihan model regresi data panel, uji regresi data panel, uji hipotesis, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa pengungkapan ESG tidak berpengaruh signifikan terhadap nilai perusahaan. Ukuran perusahaan berpengaruh negatif dan signifikan terhadap nilai perusahaan. Profitabilitas yang diproksikan dengan Return on Assets (ROA) juga tidak berpengaruh signifikan terhadap nilai perusahaan. Selain itu, profitabilitas tidak mampu memoderasi pengaruh pengungkapan ESG terhadap nilai perusahaan maupun pengaruh ukuran perusahaan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa investor pada perusahaan subindustri perkebunan sawit masih lebih mempertimbangkan faktor-faktor selain pengungkapan ESG dan profitabilitas dalam menilai perusahaan. Besarnya aset perusahaan juga belum mampu meningkatkan nilai perusahaan karena adanya kompleksitas pengelolaan dan biaya keagenan. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan kajian mengenai nilai perusahaan, khususnya pada sektor perkebunan sawit, serta menjadi referensi bagi perusahaan dalam meningkatkan kualitas pengungkapan ESG, efektivitas pengelolaan aset, dan strategi peningkatan nilai perusahaan di masa mendatang.
Pengaruh Kebijakan Dividen, Volume Perdagangan, Firm Size, Leverage, dan Earning Volatility terhadap Volatilitas Harga Saham pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2023–2025 Karina Ratu Anisya; Chara Pratami Tidespania Tubarad
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 1 (2026): Januari: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i1.7730

Abstract

The banking sector serves a pivotal function in propelling the IHSG on the Indonesia Stock Exchange (IDX), where its stock prices are influenced by various internal corporate factors. The 2023–2025 period was selected as the research context to depict post-pandemic equity market dynamics, regulatory shifts, and international geopolitical instability that triggered elevated stock price volatility. This study aims to evaluate the impact of dividend policy (dividend payout ratio and dividend yield), trading volume, firm size, leverage, and earning volatility on the stock price volatility of banking issuers listed on the Indonesia Stock Exchange during the 2023–2025 timeframe. A quantitative approach was applied utilizing secondary data from annual financial reports and stock prices. Through a purposive sampling technique, 18 companies were chosen, yielding of 54 observations. Data processing was conducted using panel data regression to evaluate the effect of independent variables on stock price volatility. The empirical findings reveal that the Dividend Payout Ratio (DPR) exerts an inverse impact on stock price volatility  at a 5% significance level, whereas leverage and earnings volatility exert an inverse impact at a 10% significance level. Furthermore, Dividend Yield (DY) and trading volume demonstrate a direct and statistically meaningful effect on stock price volatility. In contrast, firm size displays no statistically meaningful effect. Concurrently, all independent variables statistically significantly affect stock price volatility. These empirical findings pinpoint the variables affecting stock price volatility along with their direction of impact, presenting vital considerations for management as well as investors in investment decision-making.
Pengaruh Pengungkapan ESG dan Nilai Perusahaan dengan Kendala Keuangan sebagai Mediasi Rasti Wijayanti; Chara Pratami Tidespania Tubarad
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10739

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm value, with financial constraints serving as a mediating variable, in companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The motivation for this research arises from the increasing attention of investors and stakeholders toward corporate sustainability practices and their potential implications for firm performance and value. This study adopts a quantitative approach using panel data obtained from the annual reports and sustainability reports of 78 sampled companies. Panel data regression is employed to analyze the relationships among variables, while the Sobel test is applied to assess the mediating role of financial constraints. The results indicate that ESG disclosure does not have a significant effect on firm value or financial constraints. These findings suggest that ESG practices and disclosures in Indonesia have not yet been fully perceived by the market as value-enhancing factors. Furthermore, financial constraints are found to have a significant negative effect on firm value, indicating that firms experiencing higher financial constraints tend to exhibit lower market value. However, financial constraints do not mediate the relationship between ESG disclosure and firm value. This study contributes to the existing literature on ESG by providing empirical evidence from an emerging market context and offers practical insights for corporate managers and investors in formulating sustainability strategies and investment decisions.
DETERMINANTS SUSTAINABILITY REPORTING QUALITY ISLAMIC BANKING IN GCC AND SOUTHEAST ASIA Ersi Sisdianto; Yuliansyah Yuliansyah; Mohd Syahril Ahmad Razimi; Chara Pratami Tidespania Tubarad
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 2 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i2.36415

Abstract

This study aims to identify the factors influencing the quality of sustainability reporting in Islamic banks, with a specific focus on dimensions of Islamic corporate governance and sustainability finance. Utilizing panel data from 15 Islamic banks across six countries Bahrain, Qatar, Indonesia, Malaysia, Saudi Arabia, and Oman over seven years (2017–2023), the research employs the Generalized Method of Moments (GMM) estimation to account for dynamic panel bias and potential endogeneity. The findings indicate that Islamic Corporate Sustainability Reports have a significant positive influence on the quality of sustainability disclosure. In contrast, the size of the Board of Commissioners, the Sharia Supervisor Board, the Audit Committee, and the volume of Sustainability Finance did not exhibit statistically significant effects. The model's validity and consistency were confirmed through robust diagnostic tests. The primary limitation lies in the geographical concentration of the sample, which may affect the generalizability of the results. This study contributes to the emerging literature on sustainable finance in Islamic banking by providing empirical evidence on the critical role of structured sustainability reporting, offering practical implications for bank regulators and practitioners to enhance transparency and governance mechanisms for improved stakeholder accountability.
Comparative Analysis of Sustainability Reporting Quality Islamic and Public Universities in Indonesia: A Systematic Literature Review Ersi Sisdianto; Yuliansyah; Chara Pratami Tidespania Tubarad; Zeeshan Khan; Faisal Mahmood
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 2 (2026): October (On Progress)
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v15i2.4007

Abstract

Background and research gap - Sustainability reporting in higher education remains unevenly conceptualised and measured, particularly regarding differences between Islamic and public universities. Evidence synthesising these institutional differences and integrating spiritual accountability into sustainability assessment remains limited. Purpose - This study synthesises empirical evidence on how sustainability reporting quality is conceptualised, measured, and compared across Islamic and public universities in Indonesia. Design/methodology/approach - Following PRISMA 2020, searches of Scopus, Web of Science, and Google Scholar identified peer-reviewed articles in English and Indonesian published up to 31 December 2025. Of 424 initial records, 31 studies were included following screening and eligibility assessment. Thematic synthesis and VOSviewer network analysis examined five dimensions: environmental, social, governance, spiritual/Maqashid, and integrated accountability. Key Findings - Islamic universities tended to report more extensively on spiritual and social dimensions but less on environmental and economic metrics, whereas public universities showed the reverse pattern, with limited spiritual accountability. These patterns are indicative rather than definitive because only a subset of studies explicitly compared both institutional types. Inadequate sustainability expertise, misaligned incentives, weak audit functions, inconsistent accreditation standards, and fragmented regulatory enforcement were identified as barriers to substantive reporting. Research limitations/implications - Heterogeneity in measurement, samples, and reporting periods, alongside limited direct comparisons, constrains generalisability. The findings reflect synthesised literature rather than primary institutional-level data. Originality/value - The study integrates institutional, legitimacy, stakeholder, and Maqashid Shariah perspectives to explain the dual nature of sustainability reporting in Indonesian higher education and highlights the need for harmonised assessment frameworks incorporating spiritual accountability.
Co-Authors Ersi Sisdianto Ersi Sisdianto Faisal Mahmood Harsono Edwin Puspita Karina Helida Feprizon Karina Ratu Anisya M. Arsyal Algivari Mohd Syahril Ahmad Razimi Muhammad Daffa Widiyansyah Rasti Wijayanti Ratna Septiyanti Tri Joko Prasetyo Yuliansyah Yuliansyah Yuliansyah Zaki Riyan Maulana Zeeshan Khan