Rosinta Ria Panggabean , S.E., S.S., M.Ak., Cert.DA.

Rosinta Ria Panggabean is an academic and researcher in the field of accounting, with a strong focus on financial reporting, corporate governance, sustainability accounting, and capital market analysis. Affiliated with Bina Nusantara University, she has established a solid academic profile supported by a consistent record of scholarly publications and contributions to accounting research within both national and international contexts.

Her research contributions primarily center on financial reporting quality and corporate behavior in capital markets. She has conducted empirical studies examining earnings persistence, systematic risk, audit quality, and their relationship with earnings response coefficients, highlighting how financial information influences investor decision-making and market reactions.

In addition, her work explores corporate governance and sustainability practices, including research on the implementation and disclosure of corporate social responsibility (CSR) based on international frameworks such as ISO 26000 and GRI standards. Her studies emphasize the importance of transparency, accountability, and stakeholder engagement in enhancing corporate performance and long-term value creation.

Rosinta Ria Panggabean has also contributed to research on financial reporting innovation, particularly in the context of Internet Financial Reporting (IFR). Her work examines how firm characteristics, profitability, and governance structures influence the adoption of digital financial reporting practices, reflecting her interest in the intersection of accounting and digital transformation.

Her scholarly work further extends to corporate finance and firm valuation, including studies on capital structure, dividend policy, and earnings management. She has analyzed how financial indicators such as asset growth, earnings per share, and financial distress affect firm value and corporate decision-making, particularly in sectors such as banking, agriculture, and mining.

More recently, her research has engaged with sustainability and green accounting, including studies on the impact of green accounting implementation on firm value. These contributions position her within the evolving discourse on ESG and sustainable financial practices in emerging markets.

With a multidisciplinary research orientation, Rosinta Ria Panggabean continues to develop her academic work at the intersection of financial reporting, corporate governance, digital innovation, and sustainability. Her approach combines empirical rigor with practical relevance, aiming to enhance financial transparency, support informed investment decisions, and contribute to sustainable business practices in an increasingly complex and data-driven global economy.

KEY RESEARCH AREAS

• Sustainability-ESG & Green Accounting
• Carbon Taxation & Environmental Performance
• Digitalization of Small and Medium Enterprises (SMEs)
• Intellectual Capital & Corporate Performance
• Audit Quality & Financial Reporting
• Corporate Governance & Firm Value
• Mobile Payments & Technology Adoption