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All Journal Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Akurasi : Jurnal Studi Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini IIJSE JIFA (Journal of Islamic Finance and Accounting)
Oktari, Vera
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Humanities Economics, Econometrics & Finance Social Sciences

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PROFITABILITY MATTER: CAN ESG DISCLOSURE ENABLE SUSTAINABLE GROWTH? Kunaifi, Aang; Cempaka, Santy Dwi; Oktari, Vera; Nareswari, Ninditya
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.09

Abstract

Abstrak – Masalah Profitabilitas: Dapatkah Pengungkapan ESG Mendorong Pertumbuhan Berkelanjutan?Tujuan Utama - Penelitian ini menguji peran mediasi profitabilitas pada hubungan pelaporan lingkungan, sosial, dan tata kelola (ESG) dan laju pertumbuhan berkelanjutan perusahaan.Metode - Penelitian ini menggunakan analisis regresi panel. Sampel penelitian ini adalah perusahaan nonkeuangan di BEI selama tahun 2015–2023.Temuan Utama – Penelitian ini menemukan bahwa pengungkapan ESG berpengaruh negatif secara langsung pada tingkat pertumbuhan berkelanjutan. Sebaliknya, efek mediasi profitabilitas berpengaruh signifikan positif pada hubungan tersebut. Penelitian ini menunjukkan pentingnya manajemen profitabilitas dalam penerapan praktik ESG untuk memacu pertumbuhan perusahaan yang berkelanjutanImplikasi Teori dan Kebijakan – Penelitian ini mendukung teori pemangku kepentingan dalam akuntansi pasar modal. Selain itu, penelitian ini menyarankan badan penyusun standar akuntansi berkelanjutan untuk membuat regulasi pelaporan yang lebih fleksibel.Kebaruan Penelitian – Penelitian ini menjelaskan peran mediasi profitabilitas pada pengaruh pengungkapan ESG dan tingkat pertumbuhan berkelanjutan perusahaan di Indonesia. Abstract - Profitability Matter: Can ESG Disclosure Enable Sustainable Growth?Main Purpose - This study investigated the effect of Environmental, Social, and Governance (ESG) disclosure on the sustainable growth rate, with profitability as the mediating variable.Method – This study employs panel regression analysis. The sample comprises non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2015–2023.Main Findings - This study finds that ESG disclosure has a direct negative effect on sustainable growth rates. Conversely, the mediating effect of profitability has a significant positive effect on this relationship. This study highlights the importance of profitability management in the implementation of ESG practices to drive sustainable corporate growth. Theory and Practical Implications – This study supports stakeholder theory in capital market accounting. Additionally, this study suggests that sustainable accounting standard-setting bodies should create more flexible reporting regulations.Novelty - This study explains the mediating role of profitability in the effect of ESG disclosure and sustainable growth rates of companies in Indonesia.
THE ROLE OF AUDIT COMMITTEE IN CORPORATE SUSTAINABILITY DISCLOSURE Khoiriyah, Mayla; Zarefar, Arumega; Afifah, Ulfa; Oktari, Vera
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.243

Abstract

This study aims to determine the influence of the characteristics of the audit committee on corporate social responsibility (CSR) disclosures as a corporate sustainability issue. The audit committee characteristics are proxied by size, the number of members with financial expertise, and the number of audit committee meetings. This study used secondary data from the annual report and sustainability report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The number of samples used is 77 companies. Data were analyzed using Ordinary Least Square. Based on the research findings, the size of the audit committee has a significant positive effect on CSR disclosures. In contrast, financial expertise and the number of meetings significantly negatively affect CSR disclosures. This research is expected to provide recommendations to consider the size of the audit committee in establishing an audit committee to encourage broader CSR
The Influence of Human Resource Competence, Innovation, Digital Marketing, and Organizational Commitment on the Performance of MSMEs in Pekanbaru City Azrillia, Tia; Oktari, Vera; Safitri, Devi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7604

Abstract

This study aims to determine the effect of Human Resources Competence, Innovation, Digital Marketing, and Organizational Commitment on MSME Performance in Pekanbaru City. The research method used is a quantitative research method, with a data collection method in the form of a questionnaire. The population in this study was the MSME in Pekanbaru City, totaling 26,684 MSME. The sample in this study was 100 respondents using a convenience sampling technique. Data analysis was carried out using Structural Equation Modeling–Partial Least Square (SEM-PLS) using SmartPLS software version 4.0.9.2 to process the data. The results of this study indicate that the variables of Human Resources Competence, Innovation, Digital Marketing, and Organizational Commitment have an effect on MSME Performance in Pekanbaru City.
What do we know about corporate governance, family ownership, and firm value? Lestari, Dinda; Zirman; Hariyani, Eka; Oktari, Vera
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6811

Abstract

The purpose of this study was to obtain empirical evidence that the company's independent board of commissioners has a positive effect on firm value, to obtain empirical evidence that audit committees have a positive effect on firm value, to obtain empirical evidence that profitability has a positive effect on firm value, to obtain empirical evidence that family ownership strengthens good relations. Corporate governance on firm value and to obtain empirical evidence of family ownership strengthens the relationship between financial performance and firm value. Variable measurement in this study uses the dependent variable, independent variable, moderating variable, and control variable. The results of the study show that the board of commissioners and ROE have an effect on firm value. While the audit committee has no effect on firm value. And family ownership strengthens the relationship between ROE and audit committee on firm value, but cannot moderate the relationship between independent commissioners and firm value.
KOMPETENSI, INDEPENDENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN KERJA, PENGARUHNYA TERHADAP KUALITAS AUDIT Azura, Rideska Melani; Kennedy, Kennedy; Oktari, Vera
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.384-398

Abstract

This study aims to determine the effect of audit tenure, operating complexity, total assets, and solvability on audit delay. This study uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Through the purposive sampling method, 36 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 26 software show that the complexity of operations and solvability affect audit delay. Meanwhile, audit tenure and total assets have no effect on audit delay. The results of this study have a contribution to the companies in reducing the occurrence of audit delay.
Determinants of Village Fund Management Accountability and Its Implications on Village Government Performance Oktari, Vera; Zarefar, Arumega; Afifah, Ulfa; Khoiriyah, Mayla
Jurnal Kajian Akuntansi Vol 6 No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.7236

Abstract

AbstractThe regional autonomy implemented by the village government currently provides flexibility for officials to manage village funds so that they are more targeted, thus creating a critical task to create public trust. This study analyses internal and external factors that influence the village government in producing good performance and accountability. The population in this study is the village government in Riau Province, with sample of 200 was obtained purposively from the village government in Meranti Regency. Based on the results of descriptive and inferential statistical analysis using WarpPLS 5.0, internal and external government factors directly affects village fund management accountability and performance. Also, it affects performance indirectly partially associated with village fund management accountability. Organizational commitment is very dominant in improving performance, with or without mediation from village fund management accountability, so organizations need to facilitate the apparatus with a conducive work environment and appreciate the achievements of the apparatus.Keywords: Accountability; Competency; Organisational commitment; Participation.AbstrakOtonomi daerah yang dilaksanakan oleh pemerintah desa saat ini memberikan keleluasaan bagi aparat untuk mengelola dana desa agar lebih tepat sasaran, sehingga menciptakan tugas kritis untuk menciptakan kepercayaan masyarakat terhadap kinerjanya. Penelitian ini menganalisis pengaruh faktor internal dan eksternal yang mempengaruhi pemerintah desa dalam menghasilkan kinerja dan akuntabilitas yang baik. Populasi penelitian ini adalah pemerintah desa di Provinsi Riau, dan sampel sebanyak 200 orang diperoleh dari pemerintah desa di Kabupaten Meranti yang diperoleh secara purposive. Berdasarkan hasil analisis statistik deskriptif dan inferensial dengan menggunakan WarpPLS 5.0, informasi faktor internal dan eksternal pemerintah dalam penelitian ini berpengaruh langsung terhadap akuntabilitas pengelolaan dana desa dan kinerja pemerintah desa. Selain itu, secara tidak langsung mempengaruhi kinerja sebagian terkait dengan akuntabilitas pengelolaan dana desa. Komitmen organisasi sangat dominan dalam meningkatkan kinerja organisasi, dengan atau tanpa mediasi pertanggungjawaban pengelolaan dana desa, sehingga organisasi perlu memfasilitasi aparatur dengan lingkungan kerja yang kondusif dan mengapresiasi prestasi aparatur.Kata kunci: Akuntabilitas; Komitmen organisasi; Kompetensi; Partisipasi.
An Analysis of Village Governance With Organizational Commitment as a Moderating Variable Oktari, Vera; Afifah, Ulfa
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.796

Abstract

The number of administrative violations and corruption cases at the village level has been in the spotlight recently. Good village governance is one of the steps to overcome it. This study aims to identify the factors that influence village governance and examine the moderating effect of organizational commitment on the relationships between village financial management and apparatus competence in village governance. This study was conducted in the Village Government in Rokan Hilir Regency and employed quantitative data analysis. The data was obtained using a questionnaire, and the respondents were selected using purposive sampling. This study used an analysis method using the structural equation model (SEM). The result shows that the government's internal control system and village financial management can affect village governance in Rokan Hilir Regency. However,  apparatus competence cannot influence village governance, and organizational commitment cannot strengthen the performance of the apparatus in implementing village governance. Nevertheless, organizational commitment is needed to enhance the relationship between village financial management and governance in Rokan Hilir.
Co-Authors Aang Kunaifi Azrillia, Tia Azura, Rideska Melani Cempaka, Santy Dwi Devi Safitri Eka Hariyani Kennedy, Kennedy Lestari, Dinda Mayla Khoiriyah Nareswari, Ninditya Ulfa Afifah, Ulfa Zarefar, Arumega Zirman