EKUITAS (Jurnal Ekonomi dan Keuangan) 2023-11-23T00:00:00+07:00 Nur Handayani [email protected] Open Journal Systems <p>EKUITAS (Jurnal Ekonomi dan Keuangan) is published by the <strong><a href="">Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya</a></strong> periodically (every three months), in <strong>March</strong>, <strong>June</strong>, <strong>September</strong>, and <strong>December</strong>, with the aim of disseminating the results of research, study, and development in the economic and finance, particularly in the fields of accounting, management, capital markets, business law, taxation, information systems, as well as other areas of economics and finance. Articles published in EKUITAS can be in the form of Research Articles or Conceptual Articles (non-research). EKUITAS (Jurnal Ekonomi dan Keuangan) is accredited with number <strong><a href="">No. 158/E/KPT/2021</a></strong> with ISSN numbers e-ISSN <a title="eISSN" href="" target="_blank" rel="noopener"><strong>2548 – 5024</strong></a> and p-ISSN <a title="pISSN" href=";1478073444&amp;1&amp;&amp;" target="_blank" rel="noopener"><strong>2548 – 298X</strong></a></p> PENGARUH STRINGENCY, KORUPSI, DAN PAJAK LINGKUNGAN TERHADAP FOREIGN DIRECT INVESTMENT INFLOW: SEBUAH POLLUTION HEAVEN HYPOTHESIS 2023-10-03T08:49:23+07:00 Windy Hikmah Ariyani [email protected] Unggul Heriqbaldi [email protected] <p><em>This study aims to analyze the pollution heaven phenomenon, in the case of Foreign Direct Investment (FDI) inflow from the perspective of environmental regulations (stringency), corruption, environmental taxes, and the interaction variables between stringency and corruption. Additionally, this study will investigate the impact of pollution heaven on GDP per capita, labor, and trade openness to FDI inflow. This study used the System Generalized Method of Moments estimations for 6 investor countries of the palm oil sector in Indonesia from 2009 to 2019. The main results show that stringency and corruption have a significant positive effect while the interaction between stringency and corruption has a significant negative effect on FDI inflow in the Indonesian palm oil sector. Loose environmental regulations combined with a honest bureaucracy will prevent investors from receiving legal protection. This condition indicates a significant relationship of the interaction variable between stringency and corruption on FDI inflow, therefore the pollution heaven hypothesis is invalid. Government policy regarding stringency can be improved by implementing environmental taxes. Policies related to corruption are necessary to simplify bureaucratic procedures for investors. The combination of these regulations is expected to help the Indonesian government attract FDI inflows without turning Indonesia into a pollution heaven.<br /></em></p> 2023-11-23T00:00:00+07:00 Copyright (c) 2023 MEDIASI AKSESIBILITAS MODAL UTANG PADA PENGARUH KINERJA LINGKUNGAN TERHADAP FINANCIAL DISTRESS 2023-09-20T11:52:44+07:00 Puspita Sari [email protected] Dian Agustia [email protected] Isnalita Isnalita [email protected] Mienati Somnya Lasmana [email protected] <p><em>This study proves empirically that the accessibility of debt capital mediates the effect of environmental performance on financial distress. This study uses simple mediation analysis to analyze the data and SPSS 24 software to process the data. This study used a purposive sampling method with a total sample of 219 companies in the basic industrial and chemical, mining and agricultural sectors which were listed on the Indonesia Stock Exchange and PROPER Indonesia during 2013-2018. Based on the results of empirical tests, this study found that the accessibility of debt capital does not mediate the effect of corporate environmental performance on financial distress. This is because environmental performance is an indicator that is still relatively new to the Indonesian financial market. Thus, creditors as corporate stakeholders have not considered environmental performance as a guarantee for the company's performance in fulfilling its obligations. However, contrary to these results, the company's environmental performance was found to have an effect on financial distress. Where, companies with good environmental performance tend to have adequate capabilities in managing their resources, especially the company's economic resources. Thus, the results of this study have confirmed the resource-based view theory and the trade-off theory.<br /></em></p> 2023-11-27T00:00:00+07:00 Copyright (c) 2023 PENDEKATAN PSIKOLOGIS DALAM MENENTUKAN MINAT BERWIRAUSAHA MAHASISWA 2023-10-10T10:06:53+07:00 I Gst. A.Kt. Gd Suasana [email protected] I Gde Ketut Warmika [email protected] <p>Entrepreneurship plays a real role in economic development and job creation. Research purposes; explain the influence of psychological factors on the interest in entrepreneurship, and find the best combination model of psychological factors that can be used as a predictor of interest in entrepreneurship. Respondents were students who had or were taking entrepreneurship courses at FEB Unud. The sample size was determined as many as 120 people by purposive sampling and data were analyzed using multiple linear regression. Analysis of the enter method found that psychological factors had a significant effect on entrepreneurial interest, and only the need for achievement and internal locus of control had a positive and significant effect on entrepreneurial interest. Based on the stepwise method, it was found that the combination of need for achievement, internal locus of control, and tolerance for ambiguity is the best predictor of entrepreneurial interest. The implication is that strengthening psychological factors for students can be approached with entrepreneurial motivation training by involving successful entrepreneurial role models. Future researchers, need to examine and identify other psychological factors, to further strengthen the results of the analysis, such as creativity and communication.<br /><br /></p> 2023-11-28T00:00:00+07:00 Copyright (c) 2023