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All Journal Jurnal Siasat Bisnis Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Transformasi: Jurnal Pengabdian Masyarakat Jurnal Manajemen Indonesia Jurnal Riset Pendidikan Ekonomi SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora JAF- Journal of Accounting and Finance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer Jurnal E-Bis: Ekonomi Bisnis Jurnal Ekuilnomi STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ekonomi Efektif Jurnal Ekonomi Jurnal Pengabdian Masyarakat Akademisi Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Jurnal Indonesia Sosial Sains Journal of Business, Social and Technology Eduvest - Journal of Universal Studies eProceedings of Management Jurnal Pengabdian Kepada Masyarakat IIJSE SOCIRCLE : Journal Of Social Community Services Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Community Service Progress Proceeding of Community Service and Engagement Journal of Indonesia Business Research (JIBR)
Wiwin Aminah
Universitas Telkom
Religion Aerospace Engineering Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Pengaruh Green Accouning, Biaya Lingkungan, dan Profitabilitas terhadap Nilai Perusahaan (Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2019-2023) Wiwin Aminah; Ebenezer S
Journal of Indonesia Business Research (JIBR) Vol. 4 No. 1 (2026): June 2026
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jibr.v4i1.11053

Abstract

Harga sebuah perusahaan dipengaruhi oleh beberapa faktor, yaitu laba dari aset, kebijakan utang, kemampuan menghasilkan laba dan mengelola keuangan, skala perusahaan, harga saham, pendapatan, dan faktor lain yang teruji secara empiris. Semakin tinggi perputaran aset, semakin tinggi laba margin dan nilai perusahaan. Peneilitian ini bertujuan menguji pengaruh Green Accounting, Biaya Lingkungan, dan Profitabilitas terhadap Nilai Perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indoneisia (BEI) periode 2019-2023, baik secara parsial maupun simultan. Data sekunder diperoleh dari BEI dan laporan keuangan tahunan perusahaan. Populasi peneilitian ini adalah perusahaan sektor energi di BEI periode 2019-2023. Dengan teknik purposive sampling, terpilih 10 perusahaan selama 5 tahun. Analisis regreisi logistik menggunakan Eviews 13 diterapkan. Hasilnya menunjukkan Green Accounting, Biaya Lingkungan, dan Profitabilitas berpengaruh simultan terhadap Nilai Perusahaan. Secara parsial, hanya Profitabilitas yang berpengaruh terhadap nilai perusahaan, sedangkan variabel Green Accounting dan Biaya Lingkungan tidak berpengaruh terhadap nilai perusahaan.
The Effect of ESG Performance, Tax Avoidance, and Good Corporate Governance on Earnings Management Practices in Mining Companies in Indonesia for the 2020-2024 Period Nindia Putri Septiani; Wiwin Aminah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11369

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) performance, Tax Avoidance, and Good Corporate Governance (GCG) on earnings management among mining sector companies listed on the IDX during 2020–2024. Grounded in Agency Theory (Jensen et al., 1976), the study hypothesizes that ESG performance and GCG negatively influence earnings management, while Tax Avoidance exerts a positive influence. We used secondary data from sustainability reports and yearly reports to create a quantitative descriptive-causal approach. We obtained 75 firm-year observations and 15 enterprises through purposeful sampling. We used the IDX ESG Reporting Index (Form E020) to score ESG performance, the Effective Tax Rate (ETR) to proxy tax avoidance, and the proportion of independent commissioners, managerial ownership, and institutional ownership to measure GCG. Discretionary accruals via the Modified Jones Model were used to measure earnings management. We used EViews 12 to run panel data regression using simultaneous F-tests and partial t-tests. The results reveal that earnings management is strongly and adversely affected by ESG performance and GCG, but has no discernible effect from Tax Avoidance. Theoretically, these results add to the earnings management literature, and practically, they provide regulators and investors with information they can use to evaluate the profitability of mining companies that are adopting sustainability practices.
Financial Distress in Textile and Garment Companies: The Influence of Financial Performance, Firm Size, and Good Corporate Governance Fidelya Meindra Shafitri; Wiwin Aminah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11457

Abstract

The textile and garment industry plays an important role in Indonesia’s economy but faces financial pressures that may increase the risk of financial distress. This study aims to examine the effects of financial performance, firm size, and good corporate governance on financial distress in textile and garment companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative explanatory design, this study analyzed secondary data from 13 companies, resulting in 65 firm-year observations. Financial distress was measured using the Altman Z-Score, while financial performance, firm size, and corporate governance were measured by ROA, natural logarithm of total assets, board of directors, and board of commissioners, respectively. Panel data regression was conducted using EViews 13. The results show that ROA, firm size, and board of directors have no significant effect on financial distress, while the board of commissioners has a positive and significant effect on the Altman Z-Score. Simultaneously, all independent variables significantly affect financial distress. These findings highlight the importance of effective board supervision in strengthening corporate financial resilience.
The Effect of Profitability, Leverage, and Firm Size on Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 Period Muhammad Zharfan Marsyafadhlan; Wiwin Aminah; Brady Rikumahu
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i3.749

Abstract

Background: Financial performance in the food and beverage sector remained uneven through the pandemic and recovery, creating potential incentives to stabilize reported earnings. Objective: This study tests profitability, leverage, and firm size as determinants of income smoothing in Indonesian food and beverage firms during 2020–2024. Methods: Using a causal-comparative quantitative design, secondary financial data from 23 purposively selected firms produced 112 observations. ROA, DAR, log total assets, and the Eckel Index represented the study variables. Logistic regression was used to test the hypotheses. Results: The three predictors were jointly significant (Nagelkerke R² = 0.122). Profitability and leverage were positively significant, while firm size was negatively significant. Conclusion: The findings indicate that earnings-smoothing behavior varies with profitability, debt exposure, and company scale and provide evidence relevant to assessing financial-reporting quality.
Co-Authors Akbar, Lily M Al Ayyubi, Muhammad Wafaa Alexander Purba Ali Riza Fahlevi Anggraeni, Dhea Adelia Anni Muthmainnah Amaliyah Annisa Nurbaiti Arafat, Enid Ayu Nadhirah Arfista, Fajra Asyira Khansa Rafifah Audia Putri, Stefany Aulia Nanda Aulia Rahman Aulia, Adhelia Zaskia Brady Rikumahu Cahyaningsih Cahyaningsih Chairani, Anisa Juli Cut Syahidathain Meutia Az Zahra Dembi Tri Al-Fikri Deyla Sayidha Zalfadiva Dhian Wahyuni Dillak, Vaya Juliana Dimas Farid Satria Nugraha Dini Wahjoe Hapsari Djusnimar Zultilisna Djusnimar Zultilisna Dwi Urip Wardoyo Ebenezer S Fatimah Kurniawati Putri Fiarniah, Dini Fidelya Meindra Shafitri Firjatulloh, Farhan Gede Teguh Laksana Gita Wahyuningsih Putri Guniarti, Khaerunisa Hebryan Johannes Greck Sbastian Siagian Hermawati Nurciptaning Arum Hilda Salman Said Imanuddin Hasbi Ismaya Adriyanti Jinan, Edindra Najla Kartika Khairunisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Khansa Rayhan Dhirayoga Lukman Abdurrahman Miftah Kamal Nuriyanto Moch Arif Bijaksana Mohamad Rafki Nazar Muhammad Neza Qatrunada Muhammad Wafaa Al Ayyubi Muhammad Zharfan Marsyafadhlan Nazah, Mohammad Angga Saefun Nazar, Muhammad Rafki Nindia Putri Septiani Nugraha, Dionisius Agung Tyasta Nurul Aiman Fiqararimmakin Nurul Aiman Fiqararimmakin Nurul Rachma Fadhyla Octari Dinata, Ruri Octavianty, Riza Permata Paramita, Nadia Nur Prawira, Sukma Adhitia Qodrio, Anjelina Radhiyya, Zidny Robbie Rahmi, Indah Aliza Riko Hendrawan Ruri Octari Dinata S, Ebenezer Shendy Shendy Shofa Irawan, Mutiara Alya Sita Deliyana Firmialy Sitanggang, Grace Putri P P SRI RAHAYU Suryani, Aurelia Putri Syawal, Achmad Nur Tri Utami Lestari Villariza Septizilvia Wulandari, Ida Ayu Iswari Wulandari, Shintya