Calon Promotor Program Beasiswa Program Doktoral Padjadjaran Tahun 2026

 

Nama Lengkap : Prof. Dr. Ilya Avianti SE., M.Si., Ak,. CA .,CPA.

E-mail : [email protected]

Bidang Keahlian : Akuntansi Keuangan dan Audit

Prodi S3 Calon Mahasiswa: Ilmu Akuntansi

Judul Penelitian yang Ditawarkan:

Pengaruh Perilaku Sustainability Assurance Terhadap Penilaian Investasi Investor: Bukti Eksperimental di Indonesia

The Behavioral Effects Of Sustainability Assurance On Investors’ Investment Judgments: Experimental Evidence From Indonesia

 

Abstrak:

Sustainability assurance semakin dipandang sebagai mekanisme penting dalam memperkuat kredibilitas informasi environmental, social, and governance (ESG), seiring meningkatnya perhatian investor terhadap pengungkapan non-keuangan dalam menilai nilai perusahaan, risiko jangka panjang, dan prospek investasi. Meskipun pelaporan keberlanjutan semakin terinstitusionalisasi melalui standar global seperti IFRS S1 dan IFRS S2, serta kebijakan nasional seperti POJK 51/POJK.03/2017 dan inisiatif ESG Metrics Reporting di Indonesia, meningkatnya pengungkapan ESG tidak serta-merta menjamin bahwa informasi tersebut dipersepsikan andal oleh investor. Credibility gap masih dapat terjadi ketika pengguna laporan meragukan objektivitas, keterverifikasian, dan kegunaan informasi sustainability dalam pengambilan keputusan, terutama di tengah meningkatnya perhatian terhadap praktik greenwashing. Dalam konteks ini, sustainability assurance tidak hanya berfungsi sebagai mekanisme kepatuhan, tetapi juga sebagai sinyal kredibilitas yang dapat membentuk cara investor menafsirkan dan menggunakan informasi ESG dalam pengambilan keputusan investasi. Penelitian ini menguji pengaruh perilaku sustainability assurance terhadap penilaian investasi investor di Indonesia dengan menelaah apakah keberadaan assurance, level assurance, dan tipe penyedia assurance memengaruhi keputusan investasi melalui perceived credibility, perceived information risk, dan perceived greenwashing risk. Penelitian ini menggunakan eksperimen berbasis skenario dengan desain between-subject dan struktur faktorial 2×2×2, yang memanipulasi keberadaan assurance, level assurance, dan tipe penyedia assurance untuk menilai pengaruhnya terhadap niat investasi, alokasi dana, dan/atau estimasi valuasi. Dengan menawarkan bukti eksperimental kausal dari konteks emerging market, penelitian ini diharapkan memberikan kontribusi pada literatur behavioral accounting dan sustainability assurance dengan menjelaskan bagaimana investor merespons sinyal assurance yang melekat pada pengungkapan ESG. Temuan penelitian ini juga diharapkan memberikan implikasi praktis bagi regulator, bursa, kantor akuntan publik, dan penyedia assurance dalam merancang serta mengomunikasikan sustainability assurance secara lebih efektif guna meningkatkan kepercayaan investor, menurunkan persepsi risiko informasi ESG, dan mendukung praktik pelaporan keberlanjutan yang lebih kredibel.

 

Abstract:

The Japanese papaya plant (Cnidoscolus aconitifolius) is reported to have a content of secondary metabolites such as phenolics, flavonoids, alkaloids, and saponins, which contribute to its activity as antioxidant, anti-inflammatory, cardioprotective, neuroprotective, and antioxidant activity. In epilepsy patients, the use of neuroprotective drugs is usually required for life, so the selection of active substances with lower side effects is highly needed. Based on this, research on how to reduce the side effects of the active ingredients of drugs due to long-term use such as in epilepsy patients needs to be carried out. Japanese papaya Cnidoscolus aconitifolius leaves that have been proven to provide neuroprotective activity need to be developed in order to increase its potential for epilepsy patients with fewer side effects.   The active compounds of natural materials are generally unstable and have limited solubility so they will affect bioavailability which ultimately affects their activity. Therefore, a special method is needed to improve its stability and solubility.  One of the technologies to solve this problem is by reducing the particle size and coating of the active ingredient known as the microencapsulation method. The series of research that will be carried out in this doctoral study is designed in six semesters where in the first year will be extraction, determination of active compound groups and anticonvulsant activity tests as models of neuroprotective activity for epilepsy patients. In the second year, safety tests will be carried out through acute and subchronic toxicity tests. In addition, this year will also be a microcapsule formulation of Japanese papaya extract and testing its activity to prove that the microcapsule form will increase the activity of the extract but has lower side effects and toxicity. At the end of the fifth semester the research is expected to be completed so that the preparation of dissertations and revisions of publications that have been written in the previous semesters can be carried out so that in the sixth semester the entire series of doctoral studies can be completed.