Ardi Gunardi

Ardi Gunardi
Universitas Pasundan | UNPAS · Department of Management

About

54
Publications
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697
Citations

Publications

Publications (54)
Article
Full-text available
This paper focuses on strategic corporate financial decisions related to capital structure to increased firm value, moderated by the COVID-19 pandemic under MM theory, trade-off theory, and pecking order theory. The analytical method used is panel data analysis, with observations of 1828 non-financial companies on the Indonesia Stock Exchange from...
Article
The purpose of this study is determine financial literacy affects intention to use digital finance and financial inclusion affects intention to use digital finance. Collecting data using questionnaires and PLS analysis method. The results show the intention to use digital finance is influenced by financial literacy with medium significance and fina...
Article
Sustainable development and corporate social responsibility (CSR) are becoming more prominent in Islamic finance, which is characterized by financial and economic models based on ethical principles and values. Previous research has examined various determinants of Islamic CSR disclosure, but only a few of those studies are based on corporate govern...
Article
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The main objective of the study was to investigate the effect of corporate governance on tax avoidance of quoted manufacturing firms in Nigeria. The study focused on internal corporate governance mechanisms and specifically examined the effect of board size, board independence, board diligence, CEO duality, and audit committee diligence. The ex pos...
Article
Full-text available
The research was carried out to determine the effect of attitude towards green behavior on green image, green customer satisfaction and green customer loyalty. The universe of the study consists of customers who have visited green hotels in Turkey. In order to test the hypotheses, Smart PLS 3 (Partial Least Squares) statistics program was used in t...
Article
Full-text available
The research was carried out to determine the effect of attitude towards green behavior on green image, green customer satisfaction and green customer loyalty. The universe of the study consists of customers who have visited green hotels in Turkey. In order to test the hypotheses, Smart PLS 3 (Partial Least Squares) statistics program was used in t...
Research
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This study aims to provide empirical evidence on the factors influencing a company's financial distress. This study examines the role of financial ratios attained from financial statements in predicting the financial distress of manufacturing companies listed in the Indonesia Stock Exchange from 2009 to 2011. The research sample consists of a group...
Book
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membahas mengenai teknis pengolahan data dengan menggunakan tools EVIEWS sangat membantu mahasiswa S1 dalam mengolah data untuk keperluan skripsi
Article
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The concept of sustainability has been widely implemented in various organizations. This research aims to develop a theory of implementing the concept of sustainability in non-business organizations, namely, institutes of higher education of Indonesia. The methods used in this research are literature review and content analysis of reports of univer...
Conference Paper
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The global aviation industry has been changing very rapidly in latest years, most of all because of evolving technology and consequent commercial models. These changes have impacted also the Indian sector, forcing Indian airlines companies to face new and unpredictable challenges, not always successfully. The bankruptcy of Jet Airways is a relevant...
Article
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The recent global economic and financial crisis has generated new challenges for all public governments. In a number of countries, anti-crisis packages included innovative public actions, realized also in combination with private investments, like in the case of public-private partnership (PPP), which combines the resource of government agents with...
Article
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p class="Abstract">This paper aims to portray the criteria considered important by Millennials in selecting a café and investigate the gender preference regarding those criteria. The questionnaires were distributed to 100 café visitors. The research results using Rasch analysis showed that ‘comfort’ is generally the most important criterion of a ca...
Article
This research aims to investigate determining factors that influence corporate social responsibility disclosure (CSR disclosure) by examining the effects of company size, profitability, leverage, public ownership, board of commissioner, independent commissioner, and the size of the audit committee. For this study, the samples are banking firms that...
Article
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This study examines the acceptance level of Accrual Accounting System (AAS) among the accountants in the public sector. Subsequently, this study examines whether the accountants’ acceptance level of AAS influences their motivation, job satisfaction and job performance. Using a cross sectional study via a questionnaire survey on 166 public sector ac...
Article
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This study examines the ownership structure, corporate risk disclosure and firm value of public listed companies in Malaysia. Specifically, this study examines the relationship between ownership structure namely, managerial ownership, institutional ownership, family ownership and corporate risk disclosure. This study also examines the relationship...
Article
This study examines the factors influencing accountants' acceptance of Enterprise Resource Planning (ERP) implementation. Specifically, this study examines three factors namely, perceived usefulness, perceived ease of use and computer self-efficacy that may influence the accountants' acceptance on ERP implementation. This study employs the question...
Article
This study evaluates the technical efficiency, productivity change of financial companies listed in the Malaysian stock exchange (Bursa Malaysia) and examines the effects of productivity change on efficiency over the period 2007-2016. Moreover, this study also concentrates on the ranking of financial companies according to their efficiency scores....
Article
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One factor contributing to the rising rate of unemployment among graduates in Malaysia is the lack of soft skills. Although the government has made it compulsory for all universities to include soft skills in their formal and informal curriculum in educating their students, there are still complaints from the employers with regards to the lack of s...
Article
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The objective of this study is to ascertain the level of sustainability accounting practice, and its relationship with sustainability disclosure by Multinational Corporations (MNCs) in Nigeria. Multinational firms represent a large and significant portion of the Nigerian economy and have contributed to her economic development. Therefore, studies a...
Article
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This study examines whether disclosure practices and stakeholder management play an important role in influencing the zakat payers' trust in the zakat institutions in Malaysia. A regression analysis was performed to examine the relationship between disclosure practices and stakeholder management of the zakat institutions on zakat payers' trust. Usi...
Article
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Learning through digital environment has become both trend and necessities for today's education. One of the latest virtual learning trends is the Massive Open Online Course (MOOC). MOOC is spotlighted internationally and locally. Not only the internationally well-known, MOOCs, such as Coursera, edX, and Future Learn, many countries, including Indo...
Article
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This study aims to analyze the factors that influence the effectiveness of management information system in the financial institution. Data were distributed to the managers in financial areas ranging from middle to top management level in Cimahi. The respondents in this study are 49 people. This study uses a quantitative and descriptive approach. T...
Article
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The objective of the study is to ascertain the influence of corporate board diversity on sustainability reporting on a sample of quoted manufacturing firms in Nigeria. The study adopts a panel research design. The population of the study comprised quoted manufacturing companies on the Nigerian Stock Exchange. This was restricted to companies classi...
Article
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This article contains an overview of the cluster approach methods; the author analyses the management strategy in mining activities permit in forest area. The law management mining should be synergy policy in term of the mining activities permit in forest areas, in the Act No. 41 1999, there is still overlapping the utilization of forest between mi...
Article
This study examines the effect of adopting different accounting standards on earnings quality. Specifically, this study determines whether principles-based accounting standards provides different effect on earnings quality compared to rulesbased accounting standards in terms of conservatism. This study uses content analysis on the annual reports of...
Article
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Tax revenue is frequently considered as an alternative form of sustainable financing within a stable and predictable fiscal environment to promote growth and enable governments to finance their social and infrastructural needs. The objective of the study is to examine the effect of tax revenue on economic growth of Nigeria and Ghana. The study used...
Article
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The financial market is currently disrupted by the rise of new technologies “FinTech” a short form of financial technology, which profoundly reshapes the financial intermediary structure and makes financial services more efficient. Mobile technology with Internet-enabled devices are the next logical phase of the World Wide Web a campaign such as mo...
Article
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The stock market efficiency is the idea that equity prices of listed companies reveal all the data regarding the company value (Fama, 1965). In this way, there isn’t possible to make additional returns. However, evidence against the Efficient Market Hypothesis is growing. Researchers studied Calendar Anomalies (CAs) that characterised financial mar...
Article
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This study aims to gather empirical evidence on the influence of regulators, institutional ownership, firm size, and profitability to carbon emission disclosure. Measurements regarding the area of carbon emissions disclosure are conducted using checklists that are adopted and developed based on the information request sheets provided by the carbon...
Article
This study examines the integrated reporting practices among the public listed real property companies in Malaysia. Specifically, this study examines the level of integrated reporting disclosure and subsequently, the effect of firm structure, firm performance and market structure in influencing integrated reporting disclosure among the Malaysian pu...
Article
This study is aimed at finding out the effect of competence and environmental management system on the employee performance at Regional Company Taman Satwa Taru Jurug Surakarta and the effect of job satisfaction in mediating the effect of competence and management system on the employee performance at Regional Company Taman Satwa Taru Jurug Surakar...
Article
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The main objective of this study is to ascertain the influence of corporate board attributes on voluntary social disclosure of selected quoted manufacturing firms in Nigeria. The study shall specifically examine the influence of board size, board ownership, board structure, proportion of women in the board, CEO duality, proportion of non-executive...
Article
This study aims to determine the factors that affect the effectiveness of financial information systems implemented by private universities in the educational process, through the dimensions of manager role, knowledge manager, and technological sophistication. The research uses quantitative and descriptive approaches. The population in this study i...
Article
Full-text available
The correlation between theoretical and empirical of corporate governance (CG) and corporate financial performance (CFP) is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR), on the relationship between corporate governance and corporate financial performance. The sample of t...
Article
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This study aims to examine the effect of greenhouse gas (GHG) emissions on return on sales (ROS) that is moderated by customers' response to firm activities to reduce GHG emissions. The moderating regression analysis with cross-sectional data was utilized to examine the effects. The sample comprised 102 listed manufacturing firms listed in the Indo...
Article
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Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory). This study aims to look at empirical evidence on the effect of profitability and environmental performance on CSR disclosure. This study examined the target po...
Article
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This paper empirically analyses the effects of greenhouse gas (GHG) emissions on the financial performance (FP) of listed Indonesian manufacturing firms in 2011. The data of GHG emissions was obtained by personal interviews with relevant officials of sample firms as it is publicly unavailable. This research used four different measures of firm FP t...
Article
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Financial literacy played an important role for everyone in managing personal finances.This research aimed to determine how the level of financial literacy in students S1 Faculty of Economics and Business, Universitas Pasundan and investigate what factors are influencing it. The observed respondents were students from the Faculty of Economics and B...
Article
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This research is aimed at gaining empirical evidence regarding the influence of CSR disclosure, corporate fundamental factors and corporate governance on firm's profitability. This research sample is banks listed in Indonesia Stock Exchange (IDX) in 2010-2014 which reported CSR disclosure. Data are collected through purposive sampling method. The s...
Article
This research is aimed at empirically testing the effect of corporate-specific characteristics on corporate social responsibility (CSR) reporting. The sample has 61 listed companies, of which 32 of them received Indonesian sustainability reporting awards (ISRA) and 29 of them did not. This research uses secondary data such as annual report of publi...
Article
Full-text available
This study aims to obtain empirical evidence of earnings management (EM) as a moderating variable between corporate social responsibility (CSR) and profitability. This research was conducted by taking a sample of banking companies listed in the Indonesia Stock Exchange in 2010-2014. Data were collected using purposive sampling. The statistical meth...

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Projects (4)
Project
A market anomaly (or market inefficiency) in a financial market is a price and/or rate of return distortion that seems to contradict the efficient-market hypothesis. I'd like to studies the Financial market anomalies in different countries (not only European countries), and I'd like to detect new anomalies as the Ramadan Effect (see Khan, Nasir, Rossi, 2016)
Project
Our journal will be an assessment by SCOPUS for V2 N2 (2018) Edition, we request your help as well to promote our journal at national or international level.