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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akurasi : Jurnal Studi Akuntansi dan Keuangan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat JURNAL ABDIMAS TRIDHARMA MANAJEMEN AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Nusa Akuntansi
Muanifah, Suciati
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : AKADEMIK: Jurnal Mahasiswa Ekonomi

 1 
Green Accounting Memoderasi Material Flow Cost Accounting terhadap Peningkatan Keberlangsungan Perusahaan Muanifah, Suciati; Cahyani, Yenni
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.668

Abstract

This study aims to test and find out the material flow cost accounting in increasing the sustainability of the company. In addition, this study also aims to test whether the green accounting variable moderates the relationship between each MFCA variable (production costs, and production yield/value) in increasing the sustainability of the company. The sample used in this research is energy companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2022 period. The total sample is 55 out of 11 companies using a purposive sampling technique. Methods of data analysis using multiple regression and moderating regression analysis with the absolute difference value approach. Multiple linear regression analysis for the MFCA hypothesis (production costs, and production yield/value). Multiple linear regression analysis with absolute difference value test for the MFCA hypothesis (production costs, and yield/production value) moderated by green accounting. The results of the study show that MFCA (production costs) has no effect on green accounting. MFCA (Production Results) has a positive effect in increasing the sustainability of the company. The results of research related to moderating variables show that green accounting as a moderating variable strengthens the relationship between MFCA (yield/production value) in increasing company sustainability. Conversely, in the fourth and fifth hypotheses, green accounting weakens the MFCA (production costs) relationship in increasing the sustainability of the company.
Pengaruh Opini Audit dan Cash Flow terhadap Harga Saham dengan Ukuran Kantor Akuntan Publik sebagai Variabel Moderasi Hidayatullah, Muhammad Iqbal; Muanifah, Suciati
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.907

Abstract

This research aims to empirically prove the Influence of Audit Opinion and Cash Flow on Stock Prices with the Size of Public Accounting Firm as a Moderating Variable. In this study, the independent variables used are Audit Opinion and Cash Flow, while the dependent variable used is Stock Price, and the moderating variable used is the Size of Public Accounting Firm. The research was conducted by sampling Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The type of data used in this study is secondary data in the form of audited financial reports published on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Samples were collected using purposive sampling method with a total of 30 companies as samples over a 5-year research period, resulting in 150 company samples. Data processing was done using Microsoft Office Excel and Eviews 12 Statistical Program by analyzing descriptive statistics, model suitability tests, classical assumption tests, coefficient of determination, panel data regression analysis, F-statistic tests, t-statistic tests, and moderation tests. The results of this study indicate that: (1) Audit Opinion and Cash Flow simultaneously influence Stock Prices, (2) Audit Opinion significantly influences Stock Prices, (3) Cash Flow does not affect Stock Prices, (4) the Size of Public Accounting Firm is unable to moderate the influence of Audit Opinion on Stock Prices, (5) the Size of Public Accounting Firm is unable to moderate the influence of Cash Flow on Stock Prices.
Co-Authors Cahyani, Yenni GUNARTIN, GUNARTIN Hidayatullah, Muhammad Iqbal Holiawati Mu’arif, Syamsul Nurhayati, Elia Kinanti Oktaviana, Mona Rita, Mariana Fantina Safitri, Aurora Suripto Susanto Susanto Yulianto Yulianto Yuliyana, Sinta