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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Lucy Sri Musmini
Program Studi S2 Akuntansi, Pascasarjana, Universitas Pendidikan Ganesha
Humanities Social Sciences

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Pengaruh Corporate Social Responsibility Dan Green Accounting Terhadap Kinerja Keuangan Serta Dampaknya Pada Harga Saham Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 I Putu Heri Hermawan; Lucy Sri Musmini; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.83698

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh CSR dan green accounting terhadap kinerja keuangan, pengaruh CSR, green accounting, dan kinerja keuangan terhadap harga saham, serta pengaruh corporate social responsibility dan green accounting terhadap harga saham perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2021-2023 melalui kinerja keuangan. Populasi pada penelitian ini yaitu perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2021-2023 yang berjumlah 81 unit. Jumlah sampel ditentukan menggunakan teknik purposive sampling sehingga diperoleh 35 perusahaan yang sesuai kriteria. Analisis data menggunakan SEM (Structural Equation Modeling) dengan berbantuan software Stata 14. Hasil penelitian menunjukkan corporate social responsibility dan green accounting berpengaruh positif terhadap kinerja keuangan, corporate social responsibility dan green accounting tidak berpengaruh terhadap harga saham, kinerja keuangan berpengaruh positif terhadap harga saham, corporate social responsibility dan green accounting berpengaruh terhadap harga saham perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2021-2023 melalui kinerja keuangan
Determinan Kecurangan Pelaporan Keuangan Dengan Komite Audit Sebagai Variabel Moderasi Pada Perusahaan Non Keuangan Di BEI 2019-2023 Putu Fany Nadila Permata Sari Sari; Gede Adi Yuniarta; Lucy Sri Musmini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 04 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i04.86614

Abstract

This study aims to analyse the effect of audit quality, auditor switching and shareholding on the financial reporting of non-financial companies on the IDX in 2019-2023 with the audit committee as a moderating variable. The population of this study was 513 non-financial companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample was selected using the purposive sampling method to obtain 175 companies. The number of observations in this study was 875 from 175 companies over 5 years. The data analysis technique was logistic regression analysis with the MRA approach assisted by the IBM SPSS version 25 application. The results of the study indicate that audit quality has a negative effect on fraudulent financial reporting, auditor switching has a positive effect on fraudulent financial reporting, shareholding has a significant effect on fraudulent financial reporting, the audit committee cannot moderate the effect of audit quality on fraudulent financial reporting, the audit committee cannot moderate the effect of auditor switching on fraudulent financial reporting, and the audit committee can moderate the effect of majority shareholding on fraudulent financial reporting. Keywords: audit quality, auditor switching, majority shareholding, audit committee, financial reporting.
Co-Authors Desak Nyoman Sri Werastuti Gede Adi Yuniarta I Putu Heri Hermawan Putu Fany Nadila Permata Sari Sari