Purpose: Business sustainability is widely accepted as a crucial approach to ensure the long-term success of enterprises. This research aims to explore how proactive sustainability strategies, sustainable innovation, and digital transformation impact a company's sustainability performance. Method: Additionally, the study will use organizational culture as a moderator and add size and leverage as control variables to evaluate their effects. A total of 705 sample data were collected from the financial statements, annual reports, and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. To test the hypotheses investigated, multiple regression analysis was used. Results and conclusion: The findings reveal that proactive sustainability strategy, sustainability innovation, and digital transformation have a positive impact on corporate sustainability performance. Secondly, it was found that organizational culture cannot act as a moderator in the relationship between proactive sustainability strategy, sustainability innovation, and digital transformation. Research implications: The research highlights that to enhance long-term performance, environmental, economic, and social strategies should be supported by stakeholder engagement, governance and leadership, and communication strategies. Among these six elements, stakeholder engagement and communication strategies have the most positive impact on sustainability performance. Originality/value: This study has introduced three new aspects for measuring the Proactive Sustainability Strategy.

Penelitian ini memiliki tujuan untuk menguji pengaruh teknologi informasi, kinerja, dan kualitas audit terhadap lag pelaporan audit. Di Bursa Efek Indonesia tahun 2018-2020, penelitian ini melihat pada perusahaan pertambangan. Baik data kuantitatif (laporan keuangan yang diaudit) dan kualitatif (penambangan data bisnis) digunakan. Sebanyak 126 observasi diambil dari sampel 43 perusahaan. Purposive sampling digunakan untuk menentukan sampel dengan kriteria yang telah ditentukan yang kemudian dianalisis dengan metode analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa variabel bebas yaitu teknologi informasi, kinerja, dan kualitas audit memberikan pengaruh negatif secara signifikan terhadap lag pelaporan audit.

This article describes the results of research on the effect of accounting information on the accuracy of analyst predictions, using stock price fluctuations as a mediation variable. Accounting information uses three measurements, i.e. changes in revenue, changes in net income before extraordinary (NIBE), and changes in debt. This accounting information is combined with market information such as stock price information. A sample of 54 issuers listed on the Indonesia Stock Exchange. The sample is selected using the purposive sampling method. The analytical method uses the ordinary least square estimation method with the data panel structure, to test for direct influence. For indirect effect test, used two least square methods with panel data structure. The tool that used in this analysis was Stata. The results show that changes in revenue have a significant impact on stock price fluctuations. Then, stock price fluctuations may mediate the effect of information on revenue changes on the precise prediction of analysts. This means that changes in revenue will be stronger influence on the accuracy of analyst predictions, if there is an increase in stock prices. For indirect influence, this study proves that changes in revenue affect the accuracy of analyst predictions, through fluctuations in stock prices.

Objective - Loan loss provision is an accrual for the banking industry, and therefore has a significant effect on bank accounting earnings and capital requirements. Previous studies showed inconsistent results for the relationship between earnings management, signaling, and loan loss provision. The difference in the results is thought to be caused by bank capitalization. Therefore, this study aims to investigate the role of bank capitalization on the effect of earnings management and signaling on loan loss provision. Methodology – The sample consists of 86 conventional banks in Indonesia for the period of 2015-2019. Furthermore, this study used panel data analysis of multiple regression. Findings – The results showed earnings management has no effect on loan loss provision. In contrast, signaling has a positive and significant effect. Although bank capitalization is not proven to weaken the effect of earnings management on loan loss provision, it strengthens the positive effect of signaling on loan loss provision. Novelty – This study proves that bank capitalization has an important role in moderating signaling impact on loan loss provision but not for the effect of earnings management. This is due to the potential for earnings management in banks is relatively low because banks are highly regulated entities and with regulated governance mechanisms limit the managers' discretionary accounting decisions. Type of Paper - Empirical Keywords: Bank Capitalization, Earnings Management, Signaling JEL Classification: G23, G32. URI: http://gatrenterprise.com/GATRJournals/JFBR/vol6.1_1.html DOI: https://doi.org/10.35609/jfbr.2021.6.1(1) Pages 43 – 50

Objective - Corporate concern for the environment is an important stakeholder demand. A company is obliged to preserve the environment with various investments, one of which is green intellectual capital to maintain the sustainability of the company, especially for companies that carry out their business activities in countries that are in conditions of high pollution such as Indonesia. The importance of green intellectual capital investment information for stakeholders can be seen from the value relevance of the information. This study aims to examine and analyze the effect of investment in green intellectual capital, which consists of the following dimensions: human, structural, and relation to value relevance. Methodology/Technique – This study will explain the causal relationship between the independent and the dependent variables through hypothesis testing based on the theory that has been formulated with data that obtained and tested through quantitative panel data testing. Findings - The results of a survey of 515 samples of data from a population of 183 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 found that green intellectual capital with its three dimensions had a significant positive effect on value relevance. This study also proves that green structural intellectual capital has influenced more on value relevance than human and relation intellectual capital. Novelty - The measurement of variables is green intellectual capital and value relevance in this study develops previous research with related government conditions and regulations in Indonesia. Green intellectual capital investment is measured by using content analysis from disclosures in annual reports and sustainability reports, and value relevance is measured by the Olhson model with beta correction by the stock market in Indonesia. Type of Paper: Empirical. JEL Classification: G32, O34 Keywords: Green Intellectual Capital; Value relevance; Human Capital; Structural Capital, Relational Capital