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Erna Pasanda
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Paulus Journal of Accounting (PJA)
Published by Universitas Kristen Indonesia Paulus
ISSN : 27159892     EISSN : 27157474     DOI : 10.34207
Core Subject : Economy,
Economics, Econometrics & Finance
Paulus Journal of Accounting berfungsi sebagai media informasi dan pertukaran artikel ilmiah antara staf pengajar, alumni, mahasiswa, praktisi dan pengamat sains di bidang akuntansi dan bisnis . Editor PJA menerima artikel ilmiah tentang penelitian empiris dan studi teoritis yang berkaitan dengan ilmu akuntansi dan bisnis yang tentunya belum pernah dipublikasikan. Paulus Journal of Accounting diterbitkan dua kali setahun pada bulan Juni dan Desember oleh Program Studi Akuntansi Universitas Kristen Indonesia Paulus.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 153 Documents
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PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LIMBAH DENGAN KOMITE KEBERLANJUTAN SEBAGAI VARIABEL MODERASI Yosevin Karnawati; Bambang Sutopo
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

The purpose of this study is to analyze the influence of profitability, leverage and company size on waste disclosure with the sustainability committee as a moderating variable. The population is companies in the basic industry, energy and industrial sectors listed on the Indonesia Stock Exchange in 2019-2023, with a total of 296 samples. The data analysis technique uses quantitative analysis and causality, so that multiple linear regression of panel data is used as the analysis tool. The results showed that only profitability and leverage had a positive effect on waste disclosure, while leverage had no effect..The sustainability committee was also unable to strengthen the relationship between profitability, leverage and company size on waste disclosure.
PENGARUH GREENWASHING DAN SUSTAINABILITY ASSURANCE TERHADAP KINERJA KEUANGAN Taufik Bin Abad; Inon Listyorini
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This study investigates the impact of greenwashing and sustainability assurance practices on financial performance in companies listed on ASEAN Stock Exchange. The theoretical framework employed are agency theory and signalling theory. The research sample comprises firms operating in sectors with high potential for environmental impact, including basic materials, consumer cyclicals, consumer non-cyclicals, energy, industrials, and technology. Data were obtained from Revinitif, sustainability reports, and corporate financial statements for the 2022–2023 period. The empirical findings reveal that greenwashing practices have a significant negative effect on financial performance at the 1% significance level. In contrast, sustainability assurance has not influence on financial performance. This study contributes to the literature by offering empirical evidence on the effects of greenwashing and sustainability assurance in the context of emerging capital markets.
Pengaruh Systematic Strategic Planning dan Strategic Business Innovation terhadap Sustainable Performance UMKM: Studi Kasus pada UMKM Makanan dan Minuman kota Makassar Muhammad Ilman Ramli Natsir; Abdul Rahman Kadir; Asty Almaida
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This study aims to analyze the influence of systematic strategic planning and strategic business innovation on the sustainable performance of Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector in Makassar City. The framework of this study refers to the concept of Triple Bottom Line and Resource-Based View. The research method used is a mixed method with a sequential explanatory design, involving 100 respondents in the quantitative stage and 5 sources in the qualitative stage. Quantitative data analysis was carried out using multiple linear regression, while qualitative data were analyzed using the Miles and Huberman model. The results of the study indicate that systematic strategic planning does not have a significant effect on the sustainable performance of MSMEs, while strategic business innovation has a positive and significant effect on the sustainable performance of MSMEs in Makassar City. The implications of this study are expected to provide insight for MSME entrepreneurs and policy makers in improving business sustainability through strategic business innovation.

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