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Wahana Riset Akuntansi
Published by Universitas Negeri Padang
ISSN : 23384786     EISSN : 26560348     DOI : https://doi.org/10.24036/wra.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Wahana Riset Akuntansi (WRA) menerima artikel ilmiah hasil penelitian dari akademisi maupun praktisi akuntansi. Topik-topik penelitian yang dimuat dalam jurnal ini meliputi: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Auditing 5. Perpajakan 6. Sistem informasi akuntansi 7. Pendidikan akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 182 Documents
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Sinergi ESG dan Komite Audit: Strategi Menuju Kinerja Keuangan yang Berkelanjutan Putri Elwira, Mutia Nurullita; Dwita, Sany; Hayati, Dian Indah; Raga, Ridha Azka
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.135985

Abstract

Purpose – This study aims to examine the influence of ESG performance and the audit committee on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023.Design/methodology/approach – The sample in this study consisted of 72 companies listed on the Indonesia Stock Exchange, with a total of 216 observations. The data analysis method used was multiple linear regression analysis with SPSS 25.Findings – The results of the hypothesis test for partial effects (t-test) indicate that ESG performance has a positive and significant effect on financial performance. Meanwhile, the audit committee variable has a negative and significant effect on financial performance.Originality/value – This study is novel in that it examines the influence of Environmental, Social, and Governance (ESG) performance and Audit Committees on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research's novelty lies in the post-pandemic observation period, which represents the economic recovery phase, and in examining the interaction between ESG performance and Audit Committee effectiveness in improving financial performance.Research limitations/implications – This study contributes by simultaneously examining the role of ESG performance and the audit committee in influencing financial performance. While prior research has largely focused on these aspects separately, this study integrates sustainability performance and corporate governance mechanisms, offering a more comprehensive perspective. The findings provide both theoretical enrichment and practical implications, showing that strong ESG practices supported by an effective audit committee can enhance financial outcomes and long-term firm value.Keywords: ESG performance, audit committee, corporate governance, financial performance, emerging economyArticle Type: Research Paper. 
Sikap Keuangan dan Pengaruhnya terhadap Perilaku Keuangan Gen Z di Surabaya: Peran Literasi Keuangan dan Fintech Waninghiyun, Vidya Hangialevi; Haryati, Tantina
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.135118

Abstract

Purpose –This study aims to examine the role of financial attitudes as a personal psychological factor that is evaluative, affective, or instrumental in explaining the financial behavior of Generation Z. Furthermore, this study considers financial literacy and fintech as variables influencing financial behavior.Design/methodology/approach –The study was conducted using a quantitative approach by distributing questionnaires to Generation Z in Surabaya. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to test the relationships between variables in the research model.Findings –The results indicate that financial attitudes have a significant influence on Gen Z's financial behavior. Financial literacy and fintech use also contribute to shaping more targeted financial behavior.Originality/value –  This study makes an empirical contribution by highlighting the psychological role of financial attitudes in the financial behavior model of Generation Z and combining them with financial literacy and fintech variables within a research framework based on the Theory of Planned Behavior (TPB).Research limitations/implications –The limitations of this study lie in the use of a cross-sectional design and the limited geographical coverage of respondents. The study findings can serve as a basis for academics, policymakers, and fintech service providers to design strategies to improve the financial behavior of the younger generation.Keywords: Financial attitudes, financial behavior, generation z, financial literacy, fintech.Article Type: Research Paper

Page 19 of 19 | Total Record : 182

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