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All Journal JDM (Jurnal Dinamika Manajemen) Daya Saing : Jurnal Ilmu Manajemen LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ilmiah Edunomika (JIE) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JASS (Journal of Accounting for Sustainable Society) Jurnal Ilmiah Akuntansi Kesatuan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BUDGETING : Journal of Business, Management and Accounting Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN Abdimisi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Jurnal Neraca Peradaban Accounting Research Unit (ARU JOURNAL) Jurnalku Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Adpebi Science Series Asian Journal of Social and Humanities International Journal of Digital Marketing Science
Holiawati, Holiawati
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Green Banking, Earning Per Share and Company Value Agustina, Sri; Holiawati, Holiawati; Khotimah, Maryatus Kusnul; Adhania, Safira
EAJ (Economic and Accounting Journal) Vol. 6 No. 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

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Abstract

This study aimed to determine the effect of the implementation of green banking and earnings per share on the company's value. This study uses a sample of banking companies listed on the IDX during 2019-2021. The sampling technique used is purposive sampling. The sample is 15 banks, using panel data regression analysis and statistical tools Eviews.12. the study results indicate that green banking and earnings per share simultaneously affect the company's value. While partially green banking does not affect firm value and earnings per share positively and significantly, affect firm value. This study uses a rarely studied independent variable, namely green banking. The novelty of this study is that green banking is calculated by adding green banking indicators.
The Effect of Financial Performance as Moderating on Good Corporate Governance, Media Exposure and Disclosure of Sustainability Reports Afridayani, Afridayani; Holiawati, Holiawati; Ruhiyat, Endang
EAJ (Economic and Accounting Journal) Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p209-221

Abstract

This study aims to determine the Influence of Good Corporate Governance and media Exposure on the Disclosure of Sustainability Reports with Financial Performance as a Moderating Variable. This type of research is quantitative research with research data in the form of annual reports and sustainability reports of 50 companies on the Indonesia Stock Exchange in 2019 - 2021, which are downloaded via the official website of the Indonesia Stock Exchange and the websites of companies that are used as research samples. The result shows that Good Corporate Governance does not affect the disclosure of sustainability reports. Media exposure influences the disclosure of sustainability reports. Financial Performance, without effect, moderates the relationship between good corporate governance and sustainability report disclosure. The finding also reveals that Financial Performance was without effect moderate on the relationship between Good Corporate Governance variables and Sustainability Report disclosure. The novelty in this study is to add financial Performance as moderating concerning good corporate governance on disclosure of sustainability reporting and concerning media exposure on disclosure of sustainability reporting.
Pengaruh Leverage, Citra Perusahaan dan Sensitivitas Industri Terhadap Pengungkapan Corporate Social Responsibility Dimoderasi oleh Ukuran Perusahaan Mahfudyanto, Akhirul; Ruhiyat, Endang; Holiawati, Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 2 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

This research aims to examine and analyze the influence of leverage, company image and industry sensitivity on corporate social responsibility disclosure moderated by company size in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2017 to 2022. This type of research is research with an associative quantitative approach. The population of this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2017 to 2022. The sampling technique in this research is a purposive sampling technique with the results from 113 research populations becoming 34 research samples processed and 170 data processing. The data used is panel data obtained from secondary data collected using library and documentation methods. The data analysis method consists of descriptive statistical analysis, panel data regression and Moderated Regression Analysis (MRA) using Microsoft Excel and Eviews 10. The research results show that simultaneously leverage, company image and industry sensitivity influence corporate social responsibility disclosure. Meanwhile, partially, leverage and company image do not influence corporate social responsibility, but industry sensitivity influences corporate social responsibility disclosure. And environmental performance as a control variable influences corporate social responsibility disclosure in non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2017 to 2022. Meanwhile, company size is unable to moderate the relationship between leverage and corporate social responsibility disclosure and the relationship between corporate image and corporate social responsibility disclosure, but company size can weaken the relationship between industry sensitivity towards disclosure of corporate social responsibility. This research can be used as material for consideration company decision making in contributing to the environment.
Pengaruh Enterprise Risk, CSR Disclosure dan Good Corporate Governance terhadap Enterprise Value Lahagu, Yefita; Nofryanti, Nofryanti; Holiawati, Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i1.y2025.p92-109

Abstract

This study aims to determine and analyze the effect of Enterprise Risk, CSR Disclosure and Good Corporate Governance on Enterprise Value. The type of research is quantitative with secondary data. The data analysis method using panel data regression test using the Eviews 13. The population are energy sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The data collection technique used judgment sampling with a population of 74 companies into 55 research samples processed in this study. The results showed that Enterprise Risk partially affects Enterprise Value, CSR Disclosure partially affects Enterprise Value and Good Corporate Governance partially affects Enterprise Value. The disclosure of non-financial information such as Enterprise Risk, CSR Disclosure and Good Corporate Governance provides a broad perspective for external parties against the stigma of energy sector companies to decided investment decisions. According to signal theory, the disclosure provides confidence and trust to stakeholders to negate negative stigma and support the company to increase company value which is defined through stock prices.
The Role of Tax Management as a Moderator in the Effect of Tax Retention Rate and Good Corporate Governance on Earning Quality Susilawati, Susilawati; Holiawati, Holiawati; Suripto, Suripto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2349

Abstract

The industrial sector plays a very important role in people's lives, as it is the part of the economy that is responsible for the production of goods and services. The primary objective of this research is to empirically explore the dynamic between Tax Retention Rate and Good Corporate Governance concerning Earning Quality, while simultaneously investigating the potential moderating role of Tax Management. Meanwhile, Good Corporate Governance is a critical factor that can affect the integrity and transparency of the company in carrying out its operations. Earning Quality, as a measure of the quality of a company's earnings, is the main parameter in measuring the company's financial performance. The study's research design follows quantitative and associative methodologies. The research population encompasses companies within the industrial sector, as listed on the Indonesia Stock Exchange during the temporal span from 2017 to 2021. Employing a purposive sampling technique, a sample comprising 15 companies, leading to a dataset of 75 observed data points, was selected. To conduct the analysis and hypothesis testing, panel data regression analysis was employed, utilizing Eviews version 12 as the analytical tool. The outcomes of the T-test analyses are noteworthy, as they reveal that both the tax retention rate variable and the good corporate governance variable distinctly influence earning quality. However, the importance of tax management as a mediator in the correlation between tax retention rate and earning quality is insignificant. The findings of this study are expected to provide new insights for stakeholders, regulators, and business practitioners in optimizing tax management and maintaining the quality of corporate profits in the Indonesian capital market environment.
Fraud Diamond In Financial Reporting Fraud Detection with Audit Committee as A Moderation Priambada, Arga; Holiawati, Holiawati; Ruhiyat, Endang
Asian Journal of Social and Humanities Vol. 2 No. 1 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i1.165

Abstract

The purpose of this study was to determine the effect of fraud diamond using four proxies, namely Financial Target, Ineffective Monitoring, Auditor Change and Board of Directors Change on the detection of financial statement fraud and the influence of the audit committee relationship as a moderating variable. This study used a sample of 16 companies from the agricultural product sub-sector that were listed on the Indonesia Stock Exchange from 2017 to 2021. The data used is secondary data in the form of financial reports and annual reports of the sample companies. Hypothesis testing was carried out using a panel data linear regression model with eviews 12 software. The results of this study indicate that Financial Targets and Auditor Turnover have an effect on fraudulent financial reports, Ineffective Monitoring and replacement of directors have no effect on fraudulent financial statements. The audit committee was unable to moderate the influence of Financial Targets, Ineffective Monitoring, Auditor replacements, Directors replacement on fraudulent financial reporting
Good Corporate Governance Moderate Environmental Performance And Disclosure Corporate Social Responsibility On Economic Performance Lindawati, Lindawati; Holiawati, Holiawati; Rosini, Iin
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This research aims to test and analyze good corporate governance moderating environmental performance and Corporate Social Responsibility disclosure on economic performance in Kompas 100 indexed companies listed on the Indonesia Stock Exchange from 2019 to 2022. This type of research is associative quantitative research using secondary data. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 10 applications. The population in this study is all Kompas 100 indexed companies listed on the Indonesia Stock Exchange from 2018 to 2022. The data collection technique in this research is purposive. Sampling with results from 100 research populations resulted in 21 research samples being processed in this research. The research results show that environmental performance and disclosure of Corporate Social Responsibility influence economic performance. The following result is that environmental performance does not affect economic performance, whereas Corporate Social Responsibility disclosure affects economic performance. For Good Corporate Governance, it can strengthen the relationship between environmental performance and economic performance. In contrast, the results show that Good Corporate Governance does not moderate the relationship between corporate social responsibility disclosure and economic performance.
STRUKTUR MODAL MEMODERASI HUBUNGAN KOMITE AUDIT DAN INVESTMENT OPPORTUNITY SET DENGAN KUALITAS LABA Yati, Heni; Holiawati, Holiawati; Ruhiyat, Enang
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10990

Abstract

This study aims to examine the effect of the audit committee, investment opportunity set on earnings quality with capital structure as a moderating variable. This type of research is associative quantitative. This research was conducted using secondary data in the form of company financial reports. This study uses a population of Basic Materials Sector Companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021 through its official website www.idx.co.id. Based on purposive sampling, the samples obtained were 29 companies from 95 basic materials companies listed on the Indonesia Stock Exchange in 2017-2021 so that the total sample during the study period was 145 companies. Data processing analysis techniques use the help of the eviews ver-12 application. The data analysis used in this research is panel data regression analysis. Based on the statistical results that have been carried out, it shows that the audit committee has no effect on earnings quality, the investment opportunity set has a negative effect on earnings quality, capital structure cannot moderate the relationship between audit committees and earnings quality and capital structure cannot moderate the investment opportunity set relationship with earnings quality.
Analisis pengungkapan sustainability reporting pada PT. Mayora Indah Tbk yang terdaftar di Bursa Efek Indonesia tahun 2020-2024 Sanaya, Feby Rani; Nasution, Nurjamilah; Pratama, Tiara; Nduru, Yuni; Holiawati, Holiawati
Jurnalku Vol 5 No 3 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i3.1893

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat pengungkapan sustainability reporting PT Mayora Indah Tbk, berdasarkan indikator Global Reporting Initiative (GRI) dan ketentuan Peraturan Otoritas Jasa Keuangan (POJK) No. 51/POJK.03/2017 selama periode 2020-2024. Jenis penelitian yang digunakan adalah deskriptif dengan pendekatan content analysis yang menggabungkan metode kualitatif dan kuantitatif sederhana. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan PT Mayora Indah Tbk yang diterbitkan secara resmi di situs perusahaan, portal Bursa Efek Indonesia, serta basis data GRI. Proses analisis dilakukan melalui tahapan identifikasi indikator, pengkodean biner (skor 1 untuk informasi yang diungkapkan dan 0 jika tidak diungkapkan), serta perhitungan indeks pengungkapan pada aspek ekonomi, sosial, dan lingkungan. Hasil penelitian menunjukkan bahwa PT Mayora Indah Tbk mengalami peningkatan signifikan dalam tingkat pengungkapan selama lima tahun terakhir, terutama pada aspek ekonomidan sosial, sedangkan aspek lingkungan menunjukkan perbaikan bertahap dari tahun ke tahun. Secara umum, perusahaan telah mematuhi standar GRI dan POJK dengan skor pengungkapan yang hampir sempurna pada tahun 2023 dan 2024. Pengungkapan yang konsisten ini mencerminkan komitmen perusahaan terhadap transparansi, tanggung jawab sosial, serta keberlanjutan jangka panjang.
Co-Authors Abdul Latif Adhania, Safira Afridayani, Afridayani Alfi Fadhilah, Alfi Andini, Andini Anjelia, Viona Antonius Antonius Argunanto, Argunanto Arifin, Deni Arimani, Corie Ariyanto, Dedi Augustin, Lestari Awa, Anastasia Azizah, Suli Nur Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Cahyani, Yenni Dwi Saputra, Aditya Rizkia Eka Sari, Eka Fadilah, Mohamad Arif Fajar, Nanda Kurnia Fatahillah, Rosadi Fathimah, Siti Nurul Friyansyah, Aldy Hamzah, M. Imron Harijanto, Tabita Novikurniasari Haussain Irsyad, Achmad Dias Hirmaleny, Yenny Indra Lesmana Jaenudi, Jaenudi Jati, Waluyo Jhosefine, Octalivia Kherani, Evi Khotimah, Maryatus Kusnul Lahagu, Yefita Lindawati Lindawati Luvito, Andi Mahfudyanto, Akhirul Malik, Muhamad Abdul Marheni Marheni Marjohan, Masno Maulana, Ingga Muliyani Muliyani Nasution, Nurjamilah Nduru, Yuni Nofryanti, Nofryanti Nopagia, Nopagia Nur Afni Nurizka Dewi, Sekar Gusti Nurlina Nurlina Oktavianna, Rakhmawati Pertiwi, Alusia Vita Rinda Prasetyo, Wahyu Heri Pratama, Tiara Pratiti, Dian Pratiwi, Adhitya Putri Priambada, Arga Rachmawaty Rachmawaty, Rachmawaty Rahadian, Muhammad Fauzan Rismala, Lina Indra Rizqillah, Fahmi Rosini, Iin Ruhiyat, Enang Ruhiyat, Endang Sanaya, Feby Rani Sandjaja, Agustina Setyo Supratno Sigit, Yoga Arief Mart Sri Agustina, Sri Sri Hartutik Sugiyanto - Suhaeri, Aldo Aulia Sunardi, Nardi Suprayogi Suprayogi Suripto Suripto Susilawati, Susilawati Syatoto, Iman Tatariyanto, Firman Valentine, Erick Waryanto, Hendro Widya Ningsih Wijaya, Safta Wijaya, Uki Budi Wijaya, Uki Budi Wijaya Wulan, Defina Andany Wulandari, Estha Yati, Heni Zahra, Indri Eliza