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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

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Faktor Penentu Akuntabilitas Keuangan Daerah: Analisis Moderasi SPI Afthon Azharul Umam; Zulfikar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8709

Abstract

This study aims to analyze the effect of fiscal decentralization, dependence on the central government, regional financial management, and regional government performance on the accountability of regional financial reports, as well as the moderating role of the Internal Control System (ISC) in this relationship. This study uses a positivistic quantitative approach with cross-section data from 35 regional governments in Central Java Province during 2019–2023, obtained through documentation of financial reports and government audit results. Accountability is measured based on audit opinions, and ISC serves as a moderating variable. Analysis techniques include descriptive statistics, classical assumption tests, moderation regression, and hypothesis tests. The results show that fiscal decentralization, financial management, and regional government performance have a significant positive effect on accountability, while dependence on the central government has a significant negative effect. ISC moderates these relationships differently: weakening the positive effect of the first three variables, but strengthening the negative effect of dependence on the central government. Overall, all variables and their interactions are proven to significantly affect accountability. These findings emphasize the importance of strengthening proportional ISC and optimizing fiscal decentralization in order to improve transparency and accountability of regional finances.
Efek Mediasi Profitabilitas pada Pengaruh Penerapan Green Accounting dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan Firdhani, Nabila Sani Fitri; Zulfikar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7789

Abstract

This study aims to analyze the influence of Green Accounting, Corporate Social Responsibility on Firm Value with Profitability as a mediating variable. This study is a quantitative study using a sample of basic material companies listed on the main board of the Indonesia Stock Exchange (IDX) for the period 2019-2023. Sampling in this study used the purposive sampling method and obtained 30 research samples. This study uses the PROPER rating obtained by the company, the GRI Index, Return on Equity (ROE), and Tobins’q to measure the variables in the study. The research method used is a quantitative approach method by conducting hypothesis testing. The findings in this study indicate that the implementation of Green Accounting has no significant effect on Profitability or Firm Value. Meanwhile, the disclosure of Corporate Social Responsibility has a positive effect on Profitability and Firm Value. Profitability also has a positive effect on Firm Value. In addition, Profitability does not mediate the relationship between Green Accounting and Firm Value, but successfully mediates the relationship between Corporate Social Responsibility and Firm Value.
Co-Authors AA Sudharmawan, AA Abda, Yusfriadi Abdillah, Alwin Abdul Ghofar Abdul Malik Ade Bagus Primadoni Ade Putra Ode Amane Adhissa Aztiannisa Aulia Afkar Afthon Azharul Umam Agus Suhadi Agus Wiyanto Agusta, Diva Saidati Agustira, Annisa Ahmad Bichar Khozainul Abar Aida Fithri Al Mahfud Saputra Al, Rajab Alamsyah, Sanjaya Alfilnah Alhadi, Muhammad Fajri Ali. H Alifia Ainun Rizky Aman, Andryanto Amiruddin Amrullah Ana Farida Ulfa, Ana Farida Andri Nofiar Andrian Syah Putra Andy Dwi Bayu Bawono Angel Gabriel Antoni Pribadi Anwar Puteh Archindra Ardiansyah arnida sari Arsana, Made Widana Arsianita Nur Fattah Asnawati Asnawati Asrida Avrilliandy, Audry Ayunda, Desy Sary AZHAR ANSI, AZHAR Azka Rizkina Badriah Baharni Bahri, Al Bahri, M. Irvanni Baidhillah Riyadhi Balqis, Yasmina Banu Witono Bayu Anggileo Pramesona Belia Afifah budi Arianto Bunyamin Cantika, Diana Helen Chairani, Mira Cut Asmaul Husna Cut Mutia, Cut Dahlan Deden Dwiprasetya Deiny Mardian W Dewi, Hartanti Dewi Dian Kusumawati Dina Hendiyani Dwi Hanan, Fauzy Eci, Retchi Efa Kelya Nasrun Effendi Nurzal Emi Safrina Endang Saruni Engelin Shinta dewi Julian Erwin Gatot Amiruddin Fajar Kurniawan FAUZI Fauziah Fina Nasari Firdhani, Nabila Sani Fitri Firna G Gimpe Fitri Kurniawati Fitri, Mutia Fitriana Fransiscus S. Rembon Furqan Maghfiriadi Gautama, Maria Patricia Hadi Setiawan Haekal, T.M Haerul Purnama Hakim Muttaqim Halimatus Sadiyah Hambali Hambali Hariawan MD Harley Agustian Hartanti Dewi Haryani Haryono, Iswahyudi Hasmita Hendiyani, Dina Hendra Sahputra Hermadita, Friya Husnul Khoti Rifani Ilham Mirza Saputra Ilma Sarimustaqiyma Rianse Indra Habibie Ira Nurmala Iskandar, Syah Isyatur Riza Julia Alfianti Kanthika, I Made Karimuddin, Karimuddin Khairunissa Kheqal Fitra Dinata Kheriah Kiki Prawiroredjo Kurniawati La Ode Ahmad Nur Ramadhan LAKHARIS INUZULA Laksana, Mohammad Alfi Nanda Laode Muhammad Harjoni Kilowasid Laode Sabaruddin Lia Safrina Lisnawati M Rasyidin M. Danil M. Rasyidin M. SALEH M. Zaki Mubarok Maimunah Noer Aini Makmur, Syarif Malahayatie Marheni Fadilah Harun Marilang Markoni Martunisr Maryana Masri Masruroh Mauliana Wayudi Maulidin, Ichsan Maya Fitria Mu'minin, Nashrul MUHAJI Muhammad Abdul Aris Muhammad Afandi Muhammad Arifai Muhammad Fadhli Muhammad Iqbal Muhammad Iqbal Muhammad Muhammad Muhammad Ramadhan Muhammad Rukhshah Mujiyati Muzaffar Najamudin Najamudin Nelly Mujahidah Nora Azmi NOVA Novi Lidya Isdarianti Noviani Munsir Novita Andarini Nur Balkis NUR FITRIYAH NUR ISMI Nur Khafidhoh Nurfaiza nurfitri Nurhaslita Sari Nuriman Nurkholis Nurkholis Nurma Nursiam Nursifa Oktiana, Maulisa Ovi Itsnaini Ulynnuha Parapa, Imelia Pohan, Jusrin Prasetyo, Bagus Eko pujiani Puspita, Retchi Rahmat Rahmat Aidil Adhan Rahmawati, Mamik Rahmi, Mutia Ramadhana Komala Randy Angriawan Rania Fatrizza Pritami Razali, Ramadhan Reno Piansyah Reynold Herwinsyah Rianti, Repa Ririn Safitri Riyandi Fatur Nugraha robby Mauludy Arif Rozaili Rustam, La Ode Salwa Fadillah Sani Sarni Sabonak Sartika Sari Setyaningsih, Sri SISWOYO Siti Jahria Sitompul Siti Jahria Sitompul Siti Muniroh Sormin, Merris Hartati Sri Wahyu Handayani Sugiarti Suhendra Sujono Sultan Andilah Sutoyo Syakira Syaripudin, Adi Tajuddin, T. Tambunan, Ayu Anggraini Tasyaul Hayati Taufik Tawakal Teti Susliyanti Hasiu Tiara, Helda TRESJIA CORINA RAKIAN, TRESJIA CORINA Tri Mulyono Tri Wulandari, Yeni Tri Wulandari Triyandi, Ramadhan Triyono Tulus Prasetyo Urfi Hannan Mubarok Usman Rianse USWATUN HASANAH Veithzal Rivai Zainal WA KUASA Wa Nova Wahyuddin WAHYUDI Wisny Madaniansyah Wiwit Aditama Yeni Maulidah Muflihah Yuda, Fitra Yudha, Fitra Yusrawati Yusrawati Zahara, Ade Zakirullah Zuliani Zulkarnaini Zulkarnaini Zulkifli