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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)
Shresta Purnamasari
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Economics, Econometrics & Finance

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Literasi Keuangan dan Keputusan untuk Berkonsultasi dengan Profesional Shresta Purnamasari
JEMAP Vol 3, No 1: April 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.095 KB) | DOI: 10.24167/jemap.v3i1.2551

Abstract

Previous literatures showed that financial literacy was a determining factor for an individual's decision to consult with professionals. However, the relationship between the two may be simultaneous, so the estimation method of causality testing has been imprecise. The respondents from this study were 115 students of Masters of Management degree of Gadjah Mada University, specific on Executive Class in Jakarta. This study found that there was a simultaneous relationship between financial literacy and consultation decisions. Furthermore, causality testing was carried out using the Control Function estimation method, which contained instrumental variables in the form of family economic shocks that had been experienced in the last twenty years. This estimation method was useful to avoid endogeneity problems. The finding of this study was instrumented financial literacy significantly increased the probability of individuals to consult with professionals. Apart from the real benefits of consulting with professionals or level of professionality, a personal financial education model can be an alternative financial education that can be done by stakeholders.
Analisis Dampak Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Shresta Purnamasari; Eny Trimeiningrum
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.3722

Abstract

To achieve sustainability, a company gets all stakeholders' trust by publishing a Sustainability Report. The report aims to show that their business focuses on and responsible to all stakeholders through economic, environmental, and social dimensions. This study tests the effect of disclosing each dimension on the firm value on 34 listed companies that consistently published Sustainability Reports in 2015-2017.  The researchers find that disclosure of economic and social dimensions affects firm value because the company is considered more transparent, has accurate forecasting and analysis, low information asymmetry, gains more trust from investors and debt holders, and meets all stakeholders' expectations. Whereas, disclosure of environmental dimensions does not increase firm value because it is considered prevalent, mandatory, normative, and not attractive to catch the stakeholders' attention. This study complements the diverse findings regarding the benefits of disclosing each activity on firm value in Indonesia. It may occur due to inconsistencies in stakeholders' responses, differences in samples,  potential interrelationships between the three dimensions of disclosure endogeneity problems between disclosure with financial performance.
Co-Authors Eny Trimeiningrum