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International Journal of Applied Management and Business
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 29617367     DOI : https://doi.org/10.54099/ijdms
Core Subject : Economy, Science, Social, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences
International Journal of Indonesian Business Review is a peer-reviewed economic journal serving as a forum for Islamic Business Economics Scholars concerning to area of Islamic Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 3 Documents
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Search results for , issue "vol. 4 no. 2 (2026)" : 3 Documents clear
Carbon Emission Disclosure, ESG, Assets Growth on Financial Performance: The Moderating Role of Firm Size Vanica Eprillia Kuswoyo; Abdul Mukti Soma
International Journal of Applied Management and Business Vol. 4 No. 2 (2026)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v4i2.1895

Abstract

Purpose – The objective of this study is to analyze the effect of CED, ESG and AG on company financial performance, measured by Tobin’s Q and ROA, while evaluating the moderating role of company Size across energy businesses in the ASEAN-5 countries. Methodology/approach – The study uses a quantitative causal research design with panel data regression analysis. The sample comprises 141 firm-year observations, from 47 publicly listed energy businesses in Indonesia, Malaysia, Singapore, Thailand and the Philippines throughout the period 2022-2024. Secondary data were acquired from annual reports, sustainability reports and Refinitiv Eikon database. The postulated ideas were tested using REM and MRA. Findings – Both CED and AG yield a highly positive effect regarding Tobin’s Q alongside ROA, according to the empirical data. Conversely, ESG shows an absence of significant consequences for either indicator of firm financial performance. Furthermore, Firm Size operates as an essential moderating element concerning the links uniting CED with Tobin’s Q as well as ESG with Tobin’s Q, whereas it alters neither the connection binding AG to Tobin’s Q nor any interplay linking the independent variables with ROA. Novelty/value – Insights from this research design enrich the existing sustainability and corporate finance literature by jointly evaluating CED, ESG, AG, and the moderating effect of Firm Size across market-based and accounting-based financial performance dimensions within a cross-country ASEAN-5 energy sector environment. These conclusions supply actionable guidance for investors, managers, and policy authorities regarding the value of clear environmental disclosure alongside sustainable asset management intended for advancing firm financial performance.
Market Valuation and Financial Performance: ESG, Carbon Disclosure, Sales Growth with Firm Size as Moderation Naurah Aqilah Busnia; Abdul Mukti Soma
International Journal of Applied Management and Business Vol. 4 No. 2 (2026)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v4i2.1896

Abstract

Purpose - Although sustainability and corporate growth have garnered increased attention, their impact to company value and financial success remains equivocal. The purpose of this study is to investigate the impact of Carbon Emission Disclosure (CED), Environmental, Social, and Governance (ESG), and Sales Growth on market valuation and financial performance, and to explore the moderating role of Firm Size in energy companies of five ASEAN countries, for the period 2022–2024. Methodology/approach – The study adopted a quantitative research strategy employing secondary data obtained from annual reports, sustainability reports and the Refinitiv database. Businesses were pre-defined criteria. The Regression Regression Regression Regression Regression Regression Regression Regression Regression Regression Regression Regression Regression. Financial Financial Financial Financial performance. Findings – The results show that CED has no significant effect on market valuation or financial performance. ESG has no material impact on market valuation but positive impact on financial performance. Sales Growth has a positive impact on both variables. Firm Size does not moderate the relationship between CED, ESG, Sales Growth and market valuation. Nevertheless, it diminishes the effect of CED and ESG on financial performance, while the moderating effect of Sales Growth is not evident. Novelty/value – Using firm size as a moderator, this article creates an integrated framework for CED, ESG, and sales growth in the ASEAN energy sector. The findings indicate that sustainability disclosure has less of an impact on firm value and financial performance than growth-related characteristics.
Drivers of Electric Vehicle Purchase Intention in Indonesia: The Mediating Role of Willingness to Pay Rafi Ramadhani Risnadi; Citra Kusuma Dewi
International Journal of Applied Management and Business Vol. 4 No. 2 (2026)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v4i2.1897

Abstract

Purpose – This paper seeks to investigate the joint effects of consumer psychology, individual characteristics, and government financial incentives on electric vehicle (EV) purchase intention in Indonesia, utilizing willingness to pay (WTP) as a critical psychological and economic mediator. Methodology/approach – Grounded in the Theory of Planned Behavior (TPB) and Value-Belief-Norm (VBN) theory, an integrated framework featuring seven antecedents was developed. Data were acquired from 392 valid respondents across 33 regions in Indonesia using a purposive sampling method and empirically analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings – The results reveal that resistance to change, environmental concern, perceived value, and personal norms are important direct predictors of purchase intention. Meanwhile, need for uniqueness, perceived trust, and government financial incentives serve as key drivers of readiness to pay. WTP plays a full mediating role in the association between need for uniqueness and purchase intention, while partially mediating the influences of environmental concern, perceived value, and resistance to change. Novelty/value – This study provides a novel theoretical integration of rational-economic and moral-normative pathways to evaluate EV adoption in an emerging market context. The findings challenge the conventional premise that financial subsidies alone drive EV penetration, highlighting instead that internal motivations and customer perceived value serve as more powerful levers for sustainable transport transitions.

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