Article Per Year (5 Year)
p-Index From 2021 - 2026
4.765
P-Index
This Author published in this journals
All Journal AKUNTABILITAS EL-MUHASABA El Dinar JSEH (Jurnal Sosial Ekonomi dan Humaniora) Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Journal of Accounting Science al-Afkar, Journal For Islamic Studies Owner : Riset dan Jurnal Akuntansi JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Gorontalo Accounting Journal Jurnal Aplikasi Akuntansi The International Journal of Business Review (The Jobs Review) Journal of Accounting Auditing and Business JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Proaksi Jurnal Riset Akuntansi Politala JURNAL ILMIAH GLOBAL EDUCATION As-Sidanah : Jurnal Pengabdian Masyarakat Jurnal Akuntansi AKUNESA Maliki Islamic Economics Journal Jurnal Akuntansi Manado (JAIM) Jurnal RAK (Riset Akuntansi Keuangan) Budgeting: Jurnal Akuntansi Syariah Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi
Fadlil Abdani
Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : EL-MUHASABA

 1 
PENGARUH PROFITABILITAS, DIVIDEND POLICY,LEVERAGE, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN KONSTRUKSI DI BURSA EFEK INDONESIA Nugroho, Wawan Cahyo; Abdani, Fadlil
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 1 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (699.501 KB) | DOI: 10.18860/em.v8i1.4965

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, dividend policy, leverage, dan keputusan investasi terhadap nilai perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI). Dalam penelitian ini ditetapkan teknik pengambilan sampel dengan menggunakan purposive sampling, dan berdasarkan kriteria yang telah ditentukan maka jumlah sampel sebanyak 10 sampel perusahaan konstruksi yang secara berturut-turut tidak mengalami kerugian dan membagi dividen selama tahun 2013-2015. Data penelitian merupakan data sekunder yang diperoleh dari Indonesian Stock Exchange (www.idx.co.id) dari tahun 2013-2015. Pengujian hipotesis penelitian digunakan teknik analisis regresi linier berganda dengan alat bantu aplikasi SPSS (Statistical Product and Service Solutions). Hasil penelitian menunjukkan bahwa: 1) Profitabilitas tidak berpengaruh terhadap nilai perusahaan. 2) Dividend policy tidak berpengaruh terhadap nilai perusahaan. 3) Leverage tidak berpengaruh terhadap nilai perusahaan 4) Keputusan investasi berpengaruh terhadap nilai perusahaan.
The Role of ESG Factors in Shaping Financial Performance: Insights from Malaysia’s Industrial Landscape Afani, Moh.; Abdani, Fadlil; Hafizi, Muhammad Riza
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.31252

Abstract

Purpose: This study aims to analyze the effect of ESG on the financial performance of energy and materials sector companies listed on Bursa Malaysia from 2021 - 2023. Method: This research uses a quantitative approach with a purposive sampling technique, and 23 companies were obtained as samples. Data was obtained from Refinitiv Eikon and financial statements, and SPSS 30.0 was used. To analyze the data. Companies that did not have complete ESG data from 2021-2023 were excluded from the analysis. Results: The results of this study show that environmental performance has a significant negative effect on financial performance, social performance has no significant direct effect on financial performance, while governance has a significant positive impact on financial performance. Implications: This study provides strategic recommendations for companies, investors, and regulators in managing sustainability issues to support sustainable long-term value creation. Novelty: This study focuses on energy and basic materials companies listed on Bursa Malaysia, an emerging market that is still relatively rare in the ESG literature. Meanwhile, most of the previous studies focused on developed countries that have stricter ESG regulations and more mature sustainability implementation.
Co-Authors Achmad Sani Supriyanto Afani, Moh. Ahmad Alfiyan Ahmad Nurcholis Ahmad rizky Dwi Syahputra Ahmad Subaidi Ajeng Tita Nawangsari Alfionita Kusuma Wardani Anisa Fitri Sya'bania Azharotunnafi, Azharotunnafi Dawsaryan A.S, Muhammad Rifkan Dhimas Rayendra Himawan Dian Novita Sari Fajar Nurdin Guntur Kusuma Wardana Hafidhun Annas Hasibuan, Lempang Ikhsan Maksum Izzun Nisa’Yanayiroh Jawaahir, Dimas Meireno Junjunan, Mochammad Ilyas Khoirunnisa, Desi Pratiwi Adhila Khusnudin Madani, Eltin Masyhuri Masyhuri Melinia Istiqfarosita Muhammad Hafizh Muhammad Raihan Faqih Muhammad Riza Hafizi Nadhifa, Tsania Qotrunnada Nasiradi Al Jailani, Tohadi Luqman Ningrum, Mamlucha Fitriya Nora Ria Retnasih Novi Lailiyul Wafiroh Nugroho, Wawan Cahyo Nur Ahmad Ricky Rudianto Putri Amanatus Stalistah Ryan Basith Fasih Khan Setiani Sharfina Nur Amalina Siswanto Siswanto Suprapto, Fitria Ulfi Kartika Oktaviana Wahyu Firmandani Wardani, Alfionita Kusuma Yayuk Sri Rahayu