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All Journal Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bina Akuntansi Jurnal Buana Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi AKUNESA Jurnal Ekonomi Trisakti Journal Indonesia Law and Policy Review (JILPR) JURNAL AGROINDUSTRI HALAL Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Ekonomi Digital Jurnal Informatika Ekonomi Bisnis Research of Accounting and Governance Jurnal Inovasi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
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Pengaruh Kinerja Lingkungan, Penerapan Green Accounting, dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Lestari, Ade Dwi; Khomsiyah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.2799

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kinerja Lingkungan yang diukur menggunakan peringkat PROPER, penerapan Green Accounting yang diukur dengan biaya lingkungan dan laba bersih, serta pengungkapan Sustainability Report yang diukur dengan standard GRI (Global Reporting Initiative) terhadap Nilai Perusahaan. Nilai perusahaan diukur dengan Tobin’s Q. Sampel dalam penelitian yang diperoleh dengan menggunakan teknik pengambilan sampel kriteria tertentu adalah perusahaan peserta PROPER yang terdaftar di BEI sepanjang tahun 2019-2022. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil dalam penelitian ini mengindikasikan bahwa Kinerja Lingkungan, Penerapan Green Accounting, dan Pengungkapan Sustainability Report berpengaruh positif signifikan terhadap nilai perusahaan. Penelitian ini diharapkan dapat dijadikan bahan evaluasi perusahaan dalam menerapkan kinerja lingkungan dan green accounting serta dapat mengungkapkan sustainability report sesuai dengan standar untuk meningkatkan kepentingan lingkungan hidup.
Komite Audit, Kualitas Audit dan Audit Tenure dalam Meningkatkan Kekuatan Integritas Laporan Keuangan: Studi Empiris pada Perusahaan BUMN Tahun 2021-2023 Mega Juwita Saragih Simarmata; Khomsiyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.3773

Abstract

This research focuses on state-owned companies in 2021-2023 to evaluate the role of the audit committee, audit quality, and auditor tenure to improve the integrity of financial reports. The integrity of financial reports is a crucial aspect in business and finance because reliable and accurate reports are the basis for stakeholders in making economic decisions. This study was motivated by several cases in state-owned companies, such as PT Garuda Indonesia and PT Asuransi Jiwasraya, which showed dishonesty in financial reporting. This analysis is aimed at assessing the professionalism of the audit committee and the independent monitoring system on the performance taken for this research is secondary. With analysis tools using SPSS version 25. management to produce quality audits. Data a The research methodology involves analyzing data from 36 samples of state-owned companies using classic assumption tests, such as normality tests, multicollinearity tests, autocorrelation tests, and heteroscedasticity tests. The results of the analysis state that the audit committee variable, audit quality has a significant impact on the integrity of financial reports and audit tenure has no significant effect on the integrity of financial reports. The contribution of this analysis is the importance of the audit committee's role in improving the integrity of financial reports as reflected in effectiveness in a transparent and accountable manner, the selection of auditors who have a reputation and high competence ensures reliable financial reports, provides insight into the impact of long-term relationships between auditors and clients on the integrity of financial reports.
Pengaruh Environmental, Social, Governance (ESG), Green Accounting, dan Growth Opportunity Terhadap Nilai Perusahaan Tabita Safa Callula Pangestu; Khomsiyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6975

Abstract

This study aims to examine the influence of Environmental, Social, Governance (ESG), Green Accounting, and Growth Opportunity on the firm value of energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. This research employs a quantitative method using secondary data from annual reports, financial statements, and sustainability reports. The population includes all energy sector companies listed on the Indonesia Stock Exchange during the study period, with samples selected using the purposive sampling method. The analysis technique applied in this study is multiple linear regression analysis. The results indicate that Green Accounting has a significant positive effect on firm value, whereas ESG and Growth Opportunity do not significantly affect firm value. These findings reveal the importance of implementing Green Accounting as a sustainability strategy to enhance investor confidence and corporate competitiveness.
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, ASSET INTENSITY, UKURAN PERUSAHAAN DAN EMPLOYEE INTENSITY TERHADAP COST STICKINESS Pebryanti, Yeni; Khomsiyah
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.18160

Abstract

Penelitian ini bertujuan untuk menganalisis perilaku cost stickiness serta faktor-faktor yang mempengaruhinya seperti pertumbuhan penjualan, profitabilitas, asset intensity, ukuran perusahaan dan employee intensity pada perusahaan barang konsumsi primer yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Populasi pada penelitian ini adalah 103 perusahaan barang konsumsi primer yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Teknik pengambilan sampel dilakukan dengan teknik purposive sampling yang menghasilkan 76 perusahaan yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi berganda dan diolah dengan aplikasi software IBM SPSS statistic versi 24. Hasil penelitian menunjukan bahwa pertumbuhan penjualan berpengaruh positif terhadap cost stickiness. Profitabilitas dan asset intensity berpengaruh negatif terhadap cost stickiness. Sedangkan ukuran perusahaan dan employee intensity tidak berpengaruh terhadap cost stickiness.
DETERMINAN DAN KONSEKUENSI TEKNOLOGI INFORMASI AKUNTANSI: BUKTI EMPIRIS DARI PERUSAHAAN DI JAKARTA Nurjanah, Yayang; Khomsiyah
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.18675

Abstract

Menganalisis determinan dan konsekuensi dari penggunakan teknologi informasi akuntansi adalah tujuan dalam penelitian ini. Data primer adalah data yang digunakan dalam penelitian ini dengan metode kuantitatif. Data penelitian diperoleh dari kuesioner yang disebarkan kepada perusahaan usaha mikro kecil menengah pada sektor penyedia barang dan jasa di Jakarta. Sampel yang digunakan pada penelitian ini berjumlah 100 responden. Metode analisis yang digunakan pada penelitian ini adalah analisis jalur dengan hasil penelitian penggunaan teknologi informasi akuntansi mampu memediasi pengaruh kualitas sistem informasi terhadap kualitas laporan keuangan, sedangkan penggunaan teknologi informasi akuntansi tidak mampu memediasi pengaruh kualitas pengendalian intern terhadap kualitas laporan keuangan. Dengan adanya hasil dari penelitian ini diharapkan dapat menyajikan analisa dari faktor penentu dan konsekuensi dari penggunaan teknologi informasi akuntansi. Selain itu, agar menjadi referensi terkait seberapa penting kegunaan teknologi informasi akuntansi untuk dapat meningkatkan kualitas laporan keuangan.
GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONBILITY (CSR) MENINGKATKAN FIRM VALUE PADA INDUSTRI FOOD & BAVERAGE Rumagit, Valencia Zeheskia; Khomsiyah
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.19398

Abstract

Penelitian ini mengacu pada permasalahan mengenai Nilai Perusahaan yang di pengaruhi berbagai faktor. Tujuannya untuk melihat apakah ada hubungan antara variable Green Accounting, Green Intellectual Capital maupun Pengungkapan Corporate Responbility Social (CSR) pada Nilai  Perusahaan. Metode amalisis yang dipakai peneliti yaitu metode Ordinary Least Square berteknik Purposive Sampling yang berjumlah 75 sampel  maupun data yang dipakai yakni data Laporan Keuangan, Laporan Tahunan (Annual Report) maupun Laporan Keberlanjutan (Sustainability Report) yang tercatat di BEI Tahun 2020-2022. Menurut hasil studi yang sudah dilakukan membuktikan bahwasanya variable Green Accounting, Green Intellectual Capital maupun Pengungkapan Corporate Responbility Social (CSR) berdampak positif pada Nilai Perusahaan. Green Accounting, Green Intellectual Capital dan Pengungkapan Corporate Responbility Social (CSR) dapat dipergunakan menjadi saran dan acuan untuk melakukan penilaian dan juga memahami beberapa hal yang berpotensi memengaruhi Firm Value.
CORPORATE GOVERNANCE MENINGKATKAN KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR PADA BURSA EFEK INDONESIA Sufyenisa, Rosdinillah; Khomsiyah
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.19399

Abstract

Tujuan dari penelitian ini adalah untuk menguji Apakah Praktek corporate governance berpengaruh terhadap Kualitas Laporan Keuangan, Populasi yang digunakan dalam penelitian ini adalah perusahaan Food and beverages yang terdaftar di Bursa Efek Indonesia dari tahun 2018 sampai dengan tahun 2022. Jenis data yang digunakan adalah data sekunder, yaitu data berasal dari laporan tahunan perusahaan. Pengambilan sampel dalam penelitian ini adalah dengan menggunakan metode purposive sampling. Hasil pengujian hipotesis bahwa hanya terdapat 1 hipotesis yang di terima yaitu: Kepemilikan institusional berpengaruh positif terhadap kualitas laporan keuangan, sedangkan komisaris independent dan komite audit tidak berpengaruh terhadap kualitas laporan keuangan. Memberikan informasi bagi perusahaan bahwa hasil penelitian menunjukkan terdapat hubungan positif Kepemilikan institusional terhadap kualitas laporan keuangan. Memberikan informasi bagi para investor, penelitian ini diharapkan dapat menjadi bahan pertimbangan keputusan investasi. Penelitian ini diharapkan dapat menjadi tambahan pengetahuan teori yang sebelumnya ada mengenai good corporate governance dan kualitas laporan keuangan. Penelitian selanjutnya diharapkan dapat menjadi referensi mengenai good corporate governance dan kualitas laporan keuangan sekaligus pedoman dalam melakukan penelitian selanjutnya terkait dengan good corporate governance.
Business Ethics in Moderating the Relationship Between Sustainability Governance and Digital Transformation on Firm Performance Darmawan, Arya; Khomsiyah; Aryati, Titik
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4374

Abstract

In the face of escalating global and domestic challenges, sustainability governance has emerged as a critical corporate priority, reflecting the growing demand for organizations to align profitability with environmental responsibility, social accountability, and ethical integrity. This study examines and analyzes the influence of sustainability governance and digital transformation on firm performance, with business ethics as a moderating variable. The sample in this study consists of 156 companies from the basic materials, consumer non-cyclicals, consumer cyclicals, energy, and industrials sectors listed on the Indonesia Stock Exchange during the 2022–2023 period, resulting in 312 observations. This research employs a quantitative approach using panel data regression methods. The findings of this study reveal that the integration of sustainable governance introduced as a novel aspect of this research significantly contributes to improving firm performance. In contrast, digital transformation was found to have no positive impact on firm performance. Furthermore, business ethics is able to strengthen the relationship between sustainability governance and digital transformation on firm performance. This research contributes to the development of stakeholder and agency theories, as well as practical implications for regulators, companies, and society in integrating sustainability and digitalization into corporate governance frameworks.
Sustainable Livelihood Index for Sharia-Based Micro, Small, and Medium Enterprises: A Feyerabendian Approach Sukriyah; Khomsiyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4635

Abstract

Micro, small, and medium enterprises that operate according to Islamic principles form a vital part of Indonesia’s economy, yet existing sustainability measurement tools rarely reflect their unique ethical and spiritual characteristics. This study aims to develop a conceptual model of the Sustainable Livelihood Index specifically designed for these Sharia-based enterprises. The research adopts a qualitative conceptual approach that combines philosophical analysis and extensive literature review, guided by Paul Feyerabend’s principles of methodological pluralism and theoretical proliferation. Core Islamic values such as distributive justice, social responsibility, environmental stewardship, trustworthiness, and sincerity are systematically integrated into the five traditional dimensions of human, physical, financial, social, and environmental capital. The resulting model presents a hierarchical framework supported by concrete sample indicators that are both practical and faithful to Islamic teachings. This new index offers a flexible, context-sensitive tool that captures economic, ethical, social, and spiritual performance simultaneously. The model has direct implications for entrepreneurs, Islamic financial institutions, and policymakers seeking to strengthen sustainable and resilient Sharia-compliant economic development. It also lays a solid foundation for future empirical testing and wider application across the Muslim business community.
The Role of Good Corporate Governance in Moderating the Impact of Capital and Credit on Firm Value: Evidence from Indonesian Banks Zaldin, Asri; Khomsiyah
Research of Accounting and Governance Vol. 4 No. 1 (2026): JANUARY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i1.578

Abstract

This study investigates the effect of credit and capital on firm value, with corporate governance (CG) disclosure as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX). Using secondary data from Banks’ published financial statements over the period 2016–2021, this research applies Moderated Regression Analysis (MRA) to test the proposed hypotheses. The results show that capital has a positive and significant effect on firm value, while the loan-to-deposit ratio (LDR) does not significantly influence firm value. Furthermore, CG disclosure strengthens the relationship between capital and firm value, indicating that governance transparency enhances the signaling effect of capital to the market. However, CG disclosure does not moderate the relationship between LDR and firm value. This study is subject to certain limitations. Although the inclusion of 2022 financial statements was initially planned, incomplete reporting restricted the sample to banks with available data for the 2016–2021 period. In addition, the analysis is limited to banking firms listed on the IDX. CG disclosure data were obtained through content analysis in accordance with regulations issued by the Indonesian Financial Services Authority (OJK). Despite these limitations, the findings contribute to the literature on banking governance and firm value in emerging markets.
Co-Authors Adriano Andira, Aurora Rizky Arofah, Siti Nur Asri Zaldin Cesar, Devry Darmawan, Arya Dinda Ayu Febrina Eka Pratiwi, Annisa Emelia Sari Esteti Handayani Hia Evi Octavia Fachri Pasha Gultom, Rosenzel Hanania Gumilar sukmawan Hartini Hayumurti, Sasi Kirana Herlina Lusmeida Hermawan, Singgih Bayu Indra J. Arsjah, Regina Lestari, Ade Dwi Linda Mega Juwita Saragih Simarmata Mellennia, Dewi Ayu Meriyani, Susi Mohammad Zamroni Muhammad Syarifuddin Nadira Khairiyah Nurjanah, Yayang Pebryanti, Yeni Pinuji, Baskoro Suryo Pranata, Aditya Nurkharisma Qonita, Ariina Rafifah, Jihan Ratnaningsih Ruhiyat Richy Wijaya Rumagit, Valencia Zeheskia Saiman, Venni Nataliani Saiman, Vinna Nataliani Setiyo, Bagas Aji Sufyenisa, Rosdinillah Sukriyah Suparman, Meiliana Suwardi, Divia Sari Tabita Safa Callula Pangestu Tasya, Tasya Adinda Rahmawati Pasau Titik Aryati Turridwanullah, Fazwah Winnie Septiani Wirawan ED Radianto Yuana Jatu Nilawati Zakiyyah, Noviyanti