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All Journal AKRUAL: Jurnal Akuntansi Empowerment : Jurnal Pengabdian Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Asia Mattawang: Jurnal Pengabdian Masyarakat Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira Pengmasku Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Applied Accounting and Finance
Dewi, R. Rosiyana
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Green Innovation, Green Organizational Culture, Eco-Efficiency and Collaboration on Competitive Advantage Rosiliana, Neng Putri Asih; Dewi, R. Rosiyana
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2023): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i2.870

Abstract

Currently, the increase and competition of industrial development cause natural resource depletion. It is worsened by the pollution that comes from the production process of manufacturing companies with high-profile status. This study aims to analyze the effect of Green Innovation, Green Organizational Culture, Eco-Efficiency, and Collaboration on Competitive Advantage. This study employed a quantitative approach and used secondary data. Causal research was used to establish a relationship between the variables studied and the results of the research questions. Companies listed on the Indonesia Stock Exchange with high profile status in the Consumer Cyclical, Consumer Non-Cyclical, Basic Materials, Industrials, and Healthcare sectors from 2019-2021, were used as samples and taken by purposive sampling. A total of 67 companies participated, with a total of 201 research samples that lasted for three years. This study used descriptive statistical methods, panel data regression selection tests, and hypothesis testing using Eviews 12 software. The results of the model estimation test show that the selected model, namely the Random Effect Model (REM), is the regression analysis method. This study shows that partially the independent variables Green Innovation and Eco-Efficiency as well as the control variables Firm Size and Financial Performance (ROA) have a positive and significant effect on the Competitive Advantage of High-Profile Companies from 2019 to 2021. Meanwhile, the Green Organizational Culture and Collaboration variables do not affect the Competitive Advantage of High-Profile Companies from 2019 to 2021.
The Effect of Green Intellectual Capital, External Pressure, and Effective Monitoring on Fraudulent Financial Statements Dewi, R. Rosiyana; Amalina, Nadia Azka; Rosli, Mohamad Hafiz
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p188-202

Abstract

Introduction/Main Objectives:  The purpose of this study was to examine the effect of green intellectual capital, external pressure, and effective monitoring on financial statement fraud. Background Problems: Financial statements are one of the business communication tools between companies and stakeholders. Therefore, it is expected that the quality of the financial statements presented by the company can meet the required rules. However, there are still frequent cases of financial statement fraud in Indonesia. Novelty: In this study, authors combine green intellectual capital, external pressure, and effective monitoring to determine the effect on financial statement fraud of companies operating in the banking sector listed on the Indonesia Stock Exchange during the period of 2020 – 2022. Authors used green intellectual capital whose measurements were from previous research that had referred to policy conditions in Indonesia. Research Methods: The sample was determined through purposive sampling, with a total of 137 final samples used after collecting data from financial reports/annual reports/sustainability reports. The data that has been collected is then analyzed using panel data regression to determine the effect of the independent variable on the dependent variable. Finding/Results: Based on the data processing results, green intellectual capital, including green human capital and green structural capital, external pressure, and effective monitoring does not affect financial statement fraud. Whereas, green relationship capital showed a negative effect on financial statement fraud. Conclusion: From this study, it can be concluded that with companies focusing on developing green relationship capital, it can reduce the potential for fraudulent financial statements.
Co-Authors Abubakar Arif Agastya, Violetta Rifqi Amalina, Nadia Azka Amalina, Nurhafifah Anjelisdya, Cia Ajeng APRILIA, HANNY Ariani, Marieta Astuti, Henik Heri AYU LESTARI Citrahartani, Luluk Fabiola, Livia Hasnawati Hasnawati Husodo, Feronika Idrianita Anis Ika WAHYUNI Murtanto Murtanto Putri Andani, Wa Ode Putri, Amelia Lestari Raharjo, Tyas Pambudi Risa Nurmala Dewi Rosiliana, Neng Putri Asih Rosli, Mohamad Hafiz Shierly Sofie, Sofie Sri Lastanti, Hexana Wijayanto, Rakendro Windiyani, Windiyani Yanti, Harti Budi