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All Journal Jurnal Reviu Akuntansi dan Keuangan Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Profita : Komunikasi Ilmiah dan Perpajakan Banque Syar'i : Jurnal llmiah Perbankan Syariah Indonesian Journal of Accounting and Governance Balance Vocation Accounting Journal Jurnal Riset Akuntansi Kontemporer JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Dynamic Management Journal Jurnal Abdimas Kartika Wijayakusuma MOVE: Journal of Community Service and Engagement Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Jurnal Comparative : Ekonomi Dan Bisnis Prosiding Simposium Nasional Multidisiplin (SinaMu) ABDIMU Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Manajemen Digital Business Journal (DIGIBIS) Riset Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Unimus IECON: International Economics and Business Conference Indonesian Journal of Accounting and Governance
Fitriana, Amalia Indah
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN Fitriana, Amalia Indah; Febrianto, Hendra Galuh
Indonesian Journal of Accounting and Governance Vol. 3 No. 1 (2019): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/jax35044

Abstract

One industry sector that plays an important role for the economy in Indonesia is a manufacturing company. Because manufacturing companies are a big contributor to income for the country through taxes and other contracts. Because manufacturing companies have large asset values, they will face several business risks such as making earnings management. Companies with earnings management can result in a collapse of the company. The purpose of this study is to be able to analyze the impact of the effect between earnings management and information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange (IDX), with the ultimate goal of recommending policies to improve manufacturing management. In this study the type of research is explanatory research using a quantitative approach. The data analysis in this study uses multiple linear regression analysis and path analysis (Path analysis) on the financial statements of 300 manufacturing companies from 2013 to 2017. In this study the results for manufacturing companies listed on the Stock Exchange for the period 2013-2017 the results are as follows: H1 testing shows that the earnings management with information asymmetry has a significant effect. H2 testing can conclude the results that the quality of financial statements on earnings management and information asymmetry does not have a significant effect.
Environmental Management Accounting and Green Innovation on Financial Performance: The Moderating Role of Regulatory Pressure Amalia Indah Fitriana; Febrianto, Hendra Galuh; Andi Kusuma Negara; Januar Eky Pambudi; Mikail Kartaloğlu
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.12585

Abstract

This study examines the influence of Environmental Management Accounting (EMA) and Green Innovation (GI) on financial performance, with Regulatory Pressure (RP) serving as a moderating variable. Data from 150 manufacturing firms in Indonesia (2020–2025) reveal that both EMA and GI significantly enhance Return on Assets (ROA), affirming their strategic role beyond compliance. Moderation analysis further reveals that RP strengthens the positive relationship between EMA and ROA, as well as between GI and ROA, suggesting that external regulatory forces serve as institutional catalysts that enhance the effectiveness of sustainability practices. The findings contribute to Institutional Theory and Resource-Based View by demonstrating how regulatory mechanisms reinforce the strategic value of internal capabilities. Practically, this study provides insights for managers and policymakers to design regulatory frameworks that not only enforce compliance but also incentivise green transformation through digitalisation and strategic partnerships. While the study is limited to Indonesian manufacturing firms, it opens up avenues for cross-sectoral and cross-country research that incorporates qualitative dimensions and mediating variables. Overall, this research underscores the importance of aligning internal sustainability strategies with external regulatory contexts to optimise financial outcomes.
Co-Authors Abdul Karim Abdul Karim, Abdul Karim Abdul Rauf Agung Budi Ahmad Zaki Mubarok, Ahmad Zaki Andi Kusuma Negara Andi Kusuma Negara Apriliyana, Vertian Atthariqiyah, Yuliani Dede Sunaryo Dede Sunaryo Dehavilan, Sandrina Dhea Zatira Dhea Zatira, Dhea Zatira Eko Narto Utomo Eky Pambudi, Januar Febrianto, Hendra Galuh Felina C Young, Felina C Young Hamdani Hamdani Haq, Saiful Haziqi, Muhammad Hassan Hendi Eka Sumarga Humairoh, Humairoh Kaswoto, Junet Khairunisa, Vera Khairunisa Kurniastuti, Cahyani Lisdewi Mulyati Mega Diana Mikail Kartaloğlu Mikrad mikrad Mubarok, Ahmad Zakki Negara, Andi Kusuma Nurholisoh, Nurholisoh Pambudi, Januar Eky Pratiwi, Linda Dwi Priyatna, Eka Hendra Rohmansyah, Budi Rohmansyah, Budi Siti Nurhaliza Sunaryo, Dede Tekni Megaster Utomo, Eko Narto Yoga, Randi Febri Yuana Fasya Purnamasari, Yuana Fasya Purnamasari Zhafirah, Adzra