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All Journal KELOLA KEUNIS JURNAL BISNIS & AKUNTANSI UNSURYA EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JASS (Journal of Accounting for Sustainable Society) Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Abdimisi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi
Purnomo, Listiya Ike
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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THE FINANCIAL PERFORMANCE OF FOOD AND BAVERAGE COMPANIES : ENTERPRISE RISK MANAGEMENT, BUSINESS STRATEGY AND CEO NARCISSISM Purnomo, Listiya Ike; Ervina Sukmayanti; Ahmad Syifa
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i1.1069

Abstract

The background of this research is the importance of the performance of manufacturing companies to be able to increase the added value of raw materials, require a lot of labor, and the largest foreign exchange earner. Therefore, companies must produce good performance in order to survive in the competition. Company performance is the achievement of company results that refer to predetermined standards within a certain period. This research aims to obtain empirical evidence of the effect of Enterprise Risk Management, Business Strategy, and CEO Narcisism on company financial performance in food and beverage sub-sector companies listed on the IDX in 2018 - 2022. The dependent variable in this study is financial performance, while the independent variables in this study are Enterprise Risk Management, Business Strategy, and CEO Narcsim. This study uses an associative quantitative approach with data sourced from the company's annual report for the period 2018 - 2022. Data analysis with panel data regression with EVIEWS 10 tools. The results of the Enterprise Risk Management variable research with a prob value of 0.6075 indicate that Enterprise Risk Management has no effect on financial performance. The Business Strategy variable with a prob value of 0.0661 means that Business Strategy has no significant effect on financial performance. The CEO Narcisism variable obtained a prob value of 0.0266 indicating that CEO Narcisism has an effect on financial performance.
Pengaruh Konservatisme Akuntansi Dan Peluang Investasi Terhadap Kualitas Laba Perusahaan Infrastruktur Yang Terdaftar Di Bei 2017-2021 Triastuti, Yusnia; Purnomo, Listiya Ike
KELOLA Vol 10, No 2 (2023)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh konservatisme akuntansi dan peluang investasi terhadap kualitas laba perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Pengambilan sampel menggunakan metode purposive sampling. Jumlah populasi dalam penelitian ini adalah 56 perusahaan dan memperoleh sampel sebanyak 10 perusahaan yang memenuhi kriteria. Penelitian ini menggunakan data sekunder yang didapatkan dari laporan keuangan perusahaan yang diakses melalui website IDN Financial dan website perusahaan.data dianalisis menggunakan analisis regresi data panel dengan menggunakan software Eviews 9. Hasil dari penelitian ini menunjukkan bahwa konservatisme akuntansi berpengaruh terhadap kualitas laba, dan peluang investasi tidak berpengaruh terhadap kualitas laba.
THE EFFECT OF FUNDAMENTAL FACTORS, EARNING PER SHARE AND EXCHANGE RATE ON STOCK RETURNS WITH DIVIDEND POLICY AS INTERVENING VARIABELS Agustina, Sri; Purnomo, Listiya Ike
KEUNIS Vol. 10 No. 2 (2022): JULY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1170.015 KB) | DOI: 10.32497/keunis.v10i2.3463

Abstract

The purpose of this study was to determine the effect of fundamental factors on earnings per share, exchange rate and dividend policy as intervening variables on stock returns. In this study, fundamental factors are measured using financial ratio. The higher the stock return, the higher the welfare of the shareholders. Increased stock returns will affect potential investors to invest in the company. This study uses a sample of banking companies indexed by infobank15 which are listed on the Indonesia Stock Exchange during the 2016-2020 period. The sampling technique used in this research is the purposive side method, the sample obtained is 9 banking companies indexed by infobank15, using the Eviews.12 analysis method. Based on the results of the study, it shows that the fundamental factors which are proxied by the debt to equity ratio (DER), the exchange rate have an effect on stock returns. While the fundamental factors that are proxied by return on assets, earnings per share and dividend policy have no effect on stock returns. The dividend policy variable is able to mediate the relationship between the fundamental factor variables which are proxied by return on assets and the exchange rate to stock returns. Meanwhile, the dividend policy variable is not able to mediate the relationship between the fundamental factor variables which are proxied by the DER and earnings per share to stock returns.
PENGARUH IMPLEMENTASI TOTAL QUALITY MANAGEMENT DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP PENGENDALIAN KUALITAS PRODUK Rahmawati, Sri; Purnomo, Listiya Ike
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 12 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i12.11741

Abstract

The purpose of this research to determine the effect of the implementation of Total Quality Management and Management Accounting Systems on Product Quality Control at PT. Catur Panca Mandiri. This research is a quantitative study. The population in this study consists of all employees of PT. Catur Panca Mandiri. The sampling technique used is saturated sampling, involving 60 respondents. Data collection was conducted using questionnaires, which were processed with the assistance of SPSS software version 29. The results of this research indicate that the implementation of Total Quality Management and Management Accounting Systems has an effect on Product Quality Control. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Total Quality Management dan Sistem Akuntansi Manajemen terhadap Pengendalian Kualitas Produk pada PT. Catur Panca Mandiri. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini terdiri dari seluruh karyawan PT. Catur Panca Mandiri. Teknik pengambilan sampel yang digunakan adalah sampling jenuh yang melibatkan 60 responden. Pengumpulan data dilakukan dengan menggunakan kuesioner yang diolah dengan bantuan software SPSS versi 29. Hasil penelitian ini menunjukkan bahwa Implementasi Total Quality Management dan Sistem Akuntansi Manajemen berpengaruh terhadap Pengendalian Kualitas Produk.
Green Accounting and Sales Growth: A Strategy Toward Sustainable Financial Performance in Energy Companies in Indonesia Handayani, Puspita; Rahma, Ayumi; Pratiwi, Adhitya Putri; Purnomo, Listiya Ike
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1442

Abstract

This study aims to analyze the effect of green accounting and sales growth on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Financial performance is proxied by Return on Assets (ROA), while green accounting is measured using an environmental CSR cost index relative to net income after tax. Sales growth is calculated based on the percentage change in annual sales. This research employs a quantitative approach using secondary data, and the analytical technique applied is multiple linear regression through SPSS software version 23. The results show that green accounting has a negative effect on financial performance, whereas sales growth has a positive effect. Simultaneously, both variables significantly influence financial performance. These findings imply that although environmental initiatives are important for social legitimacy, their implementation needs to be more efficient and value-oriented. Meanwhile, sales growth proves to be a key factor in driving the profitability of energy companies in Indonesia
Green Innovation, Carbon Emission Disclosure, and Managerial Ownership: A Panel Data Analysis of Firm Value in Indonesia’s Basic Materials Sector Purnomo, Listiya Ike; Santoso, Adela Devanti
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.11852

Abstract

Abstract Purpose – This research seeks to investigate the influence of green innovation, carbon emissions disclosure, and managerial ownership on the value of companies within the basic materials sector that are listed on the Indonesia Stock Exchange from 2019 to 2023. Design/Methodology/Approach – This research employs purposive sampling, focusing on primary material companies that are listed in Indonesia as the key criterion. The final sample comprised 7 companies, with a duration of observation spanning 5 years, resulting in a total of 35 data points. This research employs a random effects model of panel data regression analysis to examine the relationship among the research variables. Findings – The study results obtained from the random effects model indicate that green innovation and managerial ownership do not have a significant impact on the firm's value. On the other hand, revealing carbon emissions positively and significantly influences the firm's value. These findings emphasize the importance of environmental accountability, particularly through transparent reporting of carbon emissions, as a vital approach to increase company value and foster investor confidence. Research limitations/Implications – This study is limited to one industry sector only, so the results cannot be generalized to other industry sectors outside the sector. The use of purposive sampling tends to produce a homogeneous sample, which may cause selection bias and affect the external validity of the study. Keywords: Carbon Emission Disclosure, Firm Value, Green Innovation, Managerial Ownership
EFFECT OF KAP SUBSTITUTION AND ANNUAL REPORT DISCLOSURE ON MARKET REACTIONS Fajar, Nita Nurul; Purnomo, Listiya Ike
EAJ (Economic and Accounting Journal) Vol. 2 No. 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i2.y2019.p149-158

Abstract

The purpose of this study is to find out how much the market reaction is influenced  by the substitution of KAP and disclosure of annual reports in a given period. Abnormal Return is used as a measurement for market reactions while the variables used in this study are Substitution of KAP and mandatory disclosures used to measure disclosure of annual reports. The data use form of audited financial statements by an independent auditor obtained from the official IDX website www.IDX.com using a purposive sampling method based on certain criteria. Samples in this study were 16 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. So that the total sample obtained is 80 company data. Hypothesis testing is done by using multiple linear regression data analysis techniques. Data is collected, then processed and analyzed using the SPSS 22.0 for Windows application program. The results of this study are Substitution of KAP had a significant effect while the disclosure of the annual report had no effect, but the two variables simultaneously had an effect on the market reaction. 
THE EFFECT OF AUDIT OPINION, KAP SIZE & FINANCIAL DISTRESS ON AUDITOR SWITCHING Natalia, Desi; Purnomo, Listiya Ike
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p53-62

Abstract

This research is examining factors that affect auditor switching. Those factors are audit opinion, KAP size and financial distress. Population of this research are maufacturing companies which are listed in Indonesian Stock Exchange in the years 2013-2017. Total sample in this research are 55 companies using purposive sampling method. The data used is secondary data obtained from the company's financial statements and independent auditor’s report published in the website www.idx.co.id. Data analys by using logistic regression analysis method. Result of this research is Audit Opinion and CPA firm size have significant effect with auditor switching. Meanwhile, financial distress does not have signifiicant effect with auditor switching.
Impact of Company Characteristics, Liquidity, and Good Corporate Governance on Tax Aggression Ismanto, Juli; Purnomo, Listiya Ike; Cahyani, Yenni; Rifai, Ahmad; Ruhiyat, Endang
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p86-104

Abstract

This study aims to determine the impact of company characteristics, liquidity, and good corporate governance on tax aggressiveness. As secondary data, annual report information from companies included in the LQ45 index and listed on the IDX between 2016 and 2020 is utilized. The sample size was fourteen companies. The study used regression analysis of panel data as a methodology. The results indicated that the liquidity variables partially influenced tax aggressiveness, whereas the company's characteristics and good corporate governance did not. The test results suggest that if the liquidity level is low, it will reduce the level of creditor trust and result in a decrease in the level of capital loans by creditors; therefore, the company will maintain its liquidity level so as not to engage in tax avoidance.
Kinerja Keuangan Sektor Energi di Indonesia: Analisis Pengaruh Green Accounting, Ukuran Perusahaan dan Struktur Modal Purnomo, Listiya Ike; Lestari, Ida
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 2 (2025): JURNAL BISNIS DAN AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i2.1485

Abstract

Masalah lingkungan merupakan tantangan strategis yang mendorong perusahaan untuk mengadopsi praktik Green Accounting dalam mencapai keberlanjutan usaha jangka panjang. Tujuan dari penelitian ini adalah untuk menemukan bukti empiris tentang dampak akuntansi hijau, ukuran perusahaan dan struktur modal pada kinerja keuangan perusahaan di sektor energi BEI selama periode 2019-2023. Dalam penelitian ini, pendekatan kuantitatif digunakan pada 11 sampel yang dipilih dengan metode purposive sampling dengan periode pengamatan lima tahun untuk menghasilkan 55 pengamatan data panel. Pengukuran Green Accounting dilakukan melalui nilai PROPER berdasarkan Kementerian Lingkungan Hidup, ukuran perusahaan diukur menggunakan logaritma natural total aset, struktur modal dinilai menggunakan rasio DER, dan kinerja keuangan dievaluasi dengan ROA. Data diolah menggunakan software E-Views 9. Fixed Effect Model menjadi regresi terbaik sebagai alat analisis dalam menjawab hipotesis. Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki dampak signifikan pada kinerja keuangan, akuntansi hijau dan struktur modal tidak memiliki dampak yang signifikan. Temuan ini menegaskan pentingnya ukuran perusahaan dalam membentuk efisiensi operasional yang berdampak pada profitabilitas, serta menunjukkan bahwa penerapan Green Accounting belum sepenuhnya memberikan dampak langsung terhadap kinerja keuangan.
Co-Authors Ahmad Rifai Ahmad Syifa Anjilni, Ratih Qadarti Asep Kurniawan Cahyani, Yenni Chartady, Rachmad DESI NATALIA, DESI Ervina Sukmayanti Fajar, Nita Nurul Ida Lestari Ismanto, Juli Noviar, Yan Prasetya, Eka Rima Pratiwi, Adhitya Putri Puspita Handayani Raden Mohamad Herdian Bhakti Rahma, Ayumi Ruhiyat, Endang Santoso, Adela Devanti Sri Agustina, Sri Susinah Kuntadi Taha, Roshaiza Triastuti, Yusnia Wahyudi, Ickhsanto Widia Febriana, Widia