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All Journal Majalah Ilmiah Dian Ilmu International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Rakhmawati, Ratih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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The Influence Of Green Accounting Implementation And Good Corporate Governance Mechanisms On The Profitability Of Manufacturing Companies Listed On The Indonesia Stock Exchange In 2019-2023 Musemmil, Muhammad; Ningsih, Wiwik Fitria; Rakhmawati, Ratih
Majalah Ilmiah DIAN ILMU Vol 23 No 2 (2024): MAJALAH ILMIAH "DIAN ILMU" APRIL 2024
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/midi.v23i2.390

Abstract

This research aims to analyze and prove the effect of implementing Green Accounting and Good Corporate Governance mechanisms which include managerial ownership, board of directors, independent board of commissioners and audit committee on profitability. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. This research used a sampling technique, namely purposive sampling, so that a sample of 12 companies was obtained. The data analysis method uses multiple linear regression analysis with the help of IBM SPSS Statistics 25. The research results show that partially the managerial ownership and audit committee variables have no effect on profitability. Meanwhile, the variables Green Accounting, board of directors and independent board of commissioners influence profitability. Simultaneously, the variables Green Accounting, managerial ownership, board of directors, independent board of commissioners and audit committee influence profitability.
THE INFLUENCE DEBT TO EQUITY RATIO (DER), EARNING PER SHARE (EPS), COMPANY SIZE, ACCOUNTING PROFIT AND RETURN ON ASSET (ROA) ON STOCK RETURN IN FOOD AND BEVERAGE SUB SECTOR COMPANIES IN 2017-2021 Isendi, Alvin; Rachmawati, Lia; Rakhmawati, Ratih
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.96

Abstract

This study aims to analyze the effect of DER, EPS, company size, accounting profit and ROA on stock returns in food and beverages sub-sector listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The type of research used a quantitative research. The data used is secondary data in the form of financial reports and annual reports of food and beverage sub sector companies listed on Indonesia Stock Exchange (IDX) in 2017-2021. The data analysis method used is descriptive statistics, clasical assumption test, multiple linear regression analysis, hypothesis testing and determination coeficient test. The result showed that DER, accounting profit and ROA had a partial effect on stock returns, While EPS and company size have no partial effect on stock returns. Simultaneously DER, EPS, company size, accounting profit and ROA have an effect on stock returns. Keywords: DER, EPS, Company Size, Accounting Profit, ROA, Stock Return
COSO Framework-Based Internal Control in University Cooperatives and Its Impact on Financial Statement Quality Putra, Ihrom Caesar Ananta; Rakhmawati, Ratih
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 2 (2025): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/

Abstract

Purpose: This study investigates the influence of COSO-based internal control components on the quality of financial statements in higher education cooperatives and explores implementation practices through quantitative and qualitative approaches. Methodology: A mixed-method design with a sequential explanatory strategy was employed. The quantitative phase applied SEM-PLS using SmartPLS 4.0 on 66 members of the STIE Mandala Cooperative. Exogenous variables included the control environment, risk assessment, control activities, information and communication, and monitoring, while the endogenous variable was financial statement quality. The qualitative phase involved in-depth interviews with supervisors, chairpersons, and treasurers, complemented by benchmarking with other university cooperatives. Finding: Quantitative results indicate that the control environment and monitoring significantly affect financial statement quality, whereas risk assessment, control activities, and information and communication show no significant effect. Qualitative insights reveal weak internal control implementation due to a trust-based culture, limited resources, and administrative procedures. Benchmarking highlights good practices such as stronger supervisory roles, formalized documentation, and the use of information technology to enhance control effectiveness. Implication: Strengthening the control environment and monitoring mechanisms is essential to improving cooperative financial reporting, supported by systematic risk management, consistent control activities, and effective communication. Originality: By integrating SEM-PLS analysis with qualitative insights and benchmarking, this study provides a comprehensive understanding of COSO Framework-based internal control effectiveness in university cooperatives.
Co-Authors Isendi, Alvin Lia Rachmawati Musemmil, Muhammad Putra, Ihrom Caesar Ananta Wiwik Fitria Ningsih