Endri Juniyanto
STIE Al-Madani Lampung

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Peningkatan Reputasi Perusahaan Di Indonesia Melalui Sumber Pembiayaan Berbasis Green bond Dan Green sukuk Endri Juniyanto; Atika Ulfah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1620

Abstract

The objective of this research is to empirically examine how financing through green bonds and green sukuk impacts the improvement of corporate reputation within Indonesia.  Employing a quantitative methodology, this research utilizes secondary data extracted from the statistical reports of OJK and BEI over the 2019–2023 period. The sample selection technique was carried out using a purposive sampling method, resulting in a sample of 31 green bond series and 45 green sukuk series from various public companies. The data were analyzed using linear regression tests facilitated by the SEM-AMOS software.  The findings indicate that both financing instruments yield a positive impact.  Specifically, green bonds demonstrate a significant influence on corporate reputation (p < 0.027). Similarly, green sukuk also exhibit a substantial effect on corporate reputation, supported by a significance value of (<0.015).
Pengaruh Perbedaan Gender pada Hubungan Independensi Auditor terhadap Kualitas Audit Fikri Rizki Utama; Endri Juniyanto; Alif Ilham Akbar Fatriansyah
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i1.3806

Abstract

This research aims to empirically examine the influence of auditor independence on audit quality and how gender differences moderate this relationship. The study employs a survey method. The sampling criteria were public accountants who worked at the Public Accounting Firm (KAP) in Bandar Lampung City. Primary data were collected through questionnaires and analyzed using the Smart PLS program. The findings indicate that auditor independence does not significantly affect audit quality. Additionally, gender differences do not moderate the relationship between auditor independence and audit quality.