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INDONESIA
EKUITAS (Jurnal Ekonomi dan Keuangan)
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
ISSN : 2548298X     EISSN : 25485024     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, manajemen, pasar modal hukum bisnis, perpajakan, sistem informasi, serta bidang ekonomi dan keuangan lainnya. Artikel yang dipublikasikan dalam EKUITAS dapat berupa Artikel Penelitian maupun Artikel Konseptual (non-penelitian).
Arjuna Subject : -
Articles 2 Documents
 1 
Search results for , issue "Vol 9 No 4 (2025): December" : 2 Documents clear
EFFECTS OF ACCOUNTING EARNINGS AND AGRIBUSINESS EXPANSION ON GROSS DOMESTIC PRODUCT Yuliyanti; Rudi Nugroho, Moh; Haryono, Slamet
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 4 (2025): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i4.7292

Abstract

This study aims to analyze the impact of accounting earnings, agricultural policies, and agribusiness expansion through stock market returns on economic growth in Indonesia, with Agricultural Gross Domestic Product (AGDP) as an intervening variable. Its usage is based on the difference in levels between the independent variables as micro-level, and Gross Domestic Product (GDP) as macro-level. The data were panel data from 32 out of 68 companies in the agricultural and agribusiness sectors listed on the Indonesia Stock Exchange (IDX) during the period of 2015–2023. The analysis was conducted with hypothesis testing and the Sobel test to examine the direct and indirect effects of the independent variables on economic growth. The results show that accounting earnings and stock market return do not have a significant direct effect on economic growth. However, accounting earnings have a significant indirect effect on economic growth through AGDP as the intervening variable. Agricultural policies are indicated to have a significant effect on economic growth directly and indirectly. AGDP also plays an important role in promoting inclusive and sustainable economic growth in Indonesia.
DOES ENVIRONMENTAL, SOCIAL, AND GOVERNANCE AFFECT FIRM VALUE? THE MEDIATING ROLE OF FINANCING CONSTRAINTS IN SOUTHEAST ASIA Vadilla As'ad, Iffa; Wibisono Lubis, Arief
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 4 (2025): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i4.7359

Abstract

This study aims to evaluate the effect of Environmental, Social, and Governance (ESG) performance on firm value by considering financing constraints as a mediating variable. The study is conducted on non-financial companies listed in the Southeast Asian region, including Indonesia, Malaysia, Singapore, the Philippines, and Thailand during the period 2014 to 2023. Firm value is measured through Tobin's Q ratio, ESG is measured by ESG score taken from Refinitiv Eikon, while financing constraints are assessed using KZ Index. The analysis method used is panel data regression and mediation test using Sobel method. The results show that ESG performance has a positive influence on firm value in Southeast Asia. In addition, financing constraints proved to be a mediator, where improving ESG performance can reduce financing constraints, which in turn contributes to increasing firm value. Regression tests of each country and the three pillars in ESG were also conducted. From the calculation, there is significant variation, which is not captured in the combined panel model. This suggests that there is structural and contextual heterogeneity affecting the relationship of ESG to firm value in each country or each aspect of ESG.

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