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All Journal Jurnal Manajemen Terapan dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) IJBE (Integrated Journal of Business and Economics) FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Abdi: Media Pengabdian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) Journal of Innovation in Management, Accounting and Business Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat Journal of Business Studies and Management Review International Journal of Business and Applied Economics (IJBAE) Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Multidisciplinary Approach Research and Science Jurnal Cakrawala Akuntansi
FRIYANI, RITA
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The IMPACT OF ENVIRONMENTAL AND FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Rania Kharissa Lutfia, Nyimas; Friyani, Rita; Dian Maisyarah, Nyimas
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.57356

Abstract

This study examines the effect of environmental performance and financial performance on Corporate Social Responsibility (CSR) disclosure among consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Environmental performance was measured using the PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) rating system, while financial performance was proxied by Return on Assets (ROA). CSR disclosure was measured using the GRI 4 framework. Using a purposive sampling technique, 24 companies were selected, yielding 72 observations. After outlier removal and data transformation, 57 valid observations were analysed using multiple linear regression with SPSS 27. Results showed that environmental performance and financial performance did not simultaneously exert a significant effect on CSR disclosure. The model explained only 7.7% of CSR disclosure variation (R² = 0.077), suggesting that institutional pressure, regulatory compliance, and stakeholder legitimacy are more decisive drivers of CSR disclosure than environmental or financial performance alone.
PENGARUH INTELLECTUAL CAPITAL, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Saputri, Yosi Eka; Hizazi, Achmad; Friyani, Rita
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i02.58620

Abstract

Abstrak Peineilitian ini beirtujuan untuk meinguji dan meinganalisis peingaruh Inteilleictual Capital (VAIC), Struktur Modal (DEIR), dan Ukuran Peirusahaan (SIZEI) teirhadap Kineirja Peirusahaan (ROA), deingan Corporatei Goveirnancei yang diproksikan meilalui keipeimilikan manajeirial (KM) seibagai variabeil modeirasi, pada peirusahaan peirbankan yang teirdaftar di Bursa EIfeik Indoneisia (BEII) peiriodei 2020–2024. Peineilitian ini meinggunakan peindeikatan kuantitatif deingan data seikundeir beirupa laporan tahunan peirusahaan peirbankan. Teiknik peingambilan sampeil meinggunakan meitodei purposivei sampling, seihingga dipeiroleih 38 peirusahaan peirbankan deingan total 190 obseirvasi seilama lima tahun. Analisis data dilakukan deingan reigreisi lineiar beirganda dan Modeirateid Reigreission Analysis (MRA) meinggunakan SPSS 26. Hasil peineilitian meinunjukkan bahwa VAIC beirpeingaruh positif dan signifikan teirhadap ROA (koeifisiein 0,695; sig. 0,000), DEIR beirpeingaruh neigatif dan signifikan teirhadap ROA (koeifisiein -0,164; sig. 0,005), seirta SIZEI beirpeingaruh positif dan signifikan teirhadap ROA (koeifisiein 0,201; sig. 0,047). Seicara simultan, keitiga variabeil indeipeindein beirpeingaruh signifikan teirhadap ROA deingan nilai F seibeisar 37,188 (sig. 0,000) dan Adjusteid R Squarei seibeisar 0,365. Namun, keipeimilikan manajeirial tidak teirbukti meimodeirasi peingaruh VAIC, DEIR, maupun SIZEI teirhadap ROA (seiluruh nilai signifikansi > 0,05), yang diduga diseibabkan oleih rata-rata proporsi keipeimilikan manajeirial pada sampeil yang sangat reindah, yaitu hanya 3,32 peirsein. Peineilitian ini meimbeirikan implikasi bahwa peiningkatan peingeilolaan modal inteileiktual, eifisieinsi struktur modal, dan skala usaha yang optimal dapat meiningkatkan kineirja keiuangan bank, seimeintara meikanismei corporatei goveirnancei meilalui keipeimilikan manajeirial beilum beirpeiran eifeiktif dalam konteiks industri peirbankan di Indoneisia. Kata Kunci: Inteilleictual Capital, Struktur Modal, Ukuran Peirusahaan, Kineirja Peirusahaan, Corporatei Goveirnancei, Keipeimilikan Manajeirial, Peirbankan
THE INFLUENCE OF INTERNAL AUDITORS’ COMPETENCE AND PROFESSIONALISM ON FRAUD PREVENTION AT THE INSPECTORATE OF BUNGO REGENCY Azkia, Muti'a; Yudi, Yudi; Friyani, Rita
Jurnal Cakrawala Akuntansi Vol. 18 No. 2 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i2.48320

Abstract

This study aims to analyse the effect of internal auditors’ competence and professionalism on fraud prevention at Inspectorate Bungo Regency. The background of this research is the increasing number of fraud cases in regional financial management, which requires internal auditors to play an active role as the frontline of supervision. Internal auditors are expected to possess adequate competence and a high level of professionalism to detect potential irregularities early and provide appropriate corrective recommendations. This study employed a quantitative approach with an associative method. Primary data were obtained through questionnaires distributed to 37 respondents. The data were analysed using multiple linear regression with the assistance of SPSS 30. The results show that partially, internal auditors’ competence has a positive and significant effect on fraud prevention, and internal auditors’ professionalism also has a positive and significant effect on fraud prevention. Simultaneously, competence and professionalism of internal auditors have a positive and significant effect on fraud prevention. These findings emphasize that enhancing the competence and professionalism of internal auditors is a crucial factor in strengthening the internal control system and preventing fraud in local government institutions.
Co-Authors Achmad Hizazi Alvaro, Rakan Andalas, Ricgo Putra Anggelita, Cristina Merry Des Anggriani, Windi Anton Sugiarto Apriani, Rosa Arisondha, Edy Artis, Novita Ekasari Dearmi Azkia, Muti'a Candra Mustika Dian Maisyarah, Nyimas Enggar Diah Puspa Arum Erawati, Misni Erni Achmad Fatmawati Fatmawati Fredy Olimsar Haliza, Titania Nurul Haswandy, Achnaf Feraldi Hernando, Riski Isti Fajri Khairunnisa Junia, Dinda Nelandi Lestari, Wira Luthfya, Ade Maharanti, Puan Mahardika, Raditya Melly muhammad rasyid Mukhzarudfa, Mukhzarudfa Nazipah Putri, Wiwik Nela Safelia Netty Herawaty NOVITA EKASARI Nur Izzah Nurhayani dan Rosmeli Nurhayani Rosmeli Nurhayani nurhayani Nurjanah, Rahma Putra, Dian Octama Putri, Agnes Maidia Putri, Fia Anjelia Rahmadani, Novi Rania Kharissa Lutfia, Nyimas Ratih Kusumastuti Riani, Nita Rico Wijaya Z Rusadi, Lia Atthahira Salman Jumaili Sam, Iskandar Saputri, Yosi Eka Siswahyudianto Situmorang, Muhammad Ariel Jackviando SRI RAHAYU Suci Ramadani, Aulia Thamrin, Wisnami Syakhira Triani, Yuli Widia, Oktari Widya Sari Wendry Wira, Lestari Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yossinomita Yudi Yudi Yuliana Yuliana Yulianti, Melly Maragretha Zazatia, Zazatia