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All Journal Riset Akuntansi dan Keuangan Indonesia SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Syntax Idea JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Abdi Psikonomi Procedia of Social Sciences and Humanities Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies
Muhammad Abdul Aris
Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Tata Kelola Perusahaan, Kinerja Lingkungan, Kinerja Keuangan, dan Nilai Perusahaan Terhadap Green Accounting Safira Biru Hawa; Muhammad Abdul Aris
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7916

Abstract

This study aims to examine the effect of corporate governance, environmental performance, financial performance, and firm value on the implementation of green accounting. A quantitative approach with a positivistic paradigm was applied, utilizing secondary data sourced from annual reports and CSR reports of companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample was selected using purposive sampling based on specific criteria: companies must have received a PROPER rating, published annual and CSR reports, and provided complete financial data in Indonesian rupiah. Data were analyzed using multiple linear regression with SPSS software, including descriptive statistics, classical assumption tests, and coefficient of determination, simultaneous, and partial tests. The results reveal that among the seven variables tested, only independent commissioners and environmental performance significantly affect green accounting. Meanwhile, institutional ownership, managerial ownership, audit committee, financial performance, and firm value showed no significant impact. This study is limited by its short observation period and the scope of variables. Future research is encouraged to extend the observation period and incorporate other relevant factors, such as stakeholder pressure or government regulation.
Analisis Penerapan Pajak Karbon di Indonesia : Perbandingannya dengan Finlandia, Swedia dan China Divaka Sukma Krismika; Muhammad Abdul Aris
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.v7i4.7723

Abstract

This study analyzes the implementation of carbon tax in Indonesia and compares it with similar policies in Finland, Sweden, and China. Each country faces distinct challenges that are adapted to their respective social, economic, and environmental contexts. Finland and Sweden have successfully implemented carbon taxes with high rates, using the revenue to fund environmental and social programs, supported by public backing and collaboration between the government and industrial sectors. China, still in the early stages of implementation, has developed an emissions trading system and made large investments in renewable energy. Indonesia, as a country just beginning with Law No. 7 of 2021, faces challenges in implementation mechanisms and lacks public awareness. The research employs a descriptive qualitative approach with literature study as the data collection technique. The study suggests that the Indonesian government should improve socialization and gradually set carbon tax rates while considering the transition to green technologies in the industrial sector.
Pengaruh Struktur Modal, Ukuran Perusahaan, Book Tax Differences dan Investment Opportunity Set Terhadap Kualitas Laba Pretty Prycellia Herlambang; Muhammad Abdul Aris
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (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.v7i5.8043

Abstract

Earnings quality is an important measure in accounting and finance because it reflects the integrity of the company’s financial reports. This research aims to determine the influence of capital structure, company size, book tax differences and investment opportunity set on earnings quality in manufacturing companies listed on IDX in 2021-2023. The sampling method used in this research was a purposive sampling  method and 123 data were obtained as the final sample. The data analysis technique  is multiple linear regression analysis with SPSS version 25. The results of the research show that the variables company size and book tax differences have a significant effect on earnings quality. Meanwhile, capital structure and investment opportunity set do not have a significant on earnings quality.
Determinan Financial Distress pada Masa Kompensasi Kerugian Fiskal Novita Wardani; Muhammad Abdul Aris
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7442

Abstract

This research aims to analyze the Determinants of Financial Distress during the Fiscal Loss Compensation Period (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2020-2023 Period). This research uses secondary data obtained from the company's annual financial reports. The sampling technique used in this research was purposive sampling. A total of 36 companies have met the criteria as observation units. The analytical methods used include descriptive statistics and multiple linear regression. The results of this research indicate that the variables Profitability, Liquidity and Operating Cash Flow have an influence on Financial Distress. Meanwhile, the Leverage variable has no influence on Financial Distress.
Pengaruh Tata Kelola Perusahaan, Kinerja Lingkungan, Kinerja Keuangan, dan Nilai Perusahaan Terhadap Green Accounting Safira Biru Hawa; Muhammad Abdul Aris
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7916

Abstract

This study aims to examine the effect of corporate governance, environmental performance, financial performance, and firm value on the implementation of green accounting. A quantitative approach with a positivistic paradigm was applied, utilizing secondary data sourced from annual reports and CSR reports of companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample was selected using purposive sampling based on specific criteria: companies must have received a PROPER rating, published annual and CSR reports, and provided complete financial data in Indonesian rupiah. Data were analyzed using multiple linear regression with SPSS software, including descriptive statistics, classical assumption tests, and coefficient of determination, simultaneous, and partial tests. The results reveal that among the seven variables tested, only independent commissioners and environmental performance significantly affect green accounting. Meanwhile, institutional ownership, managerial ownership, audit committee, financial performance, and firm value showed no significant impact. This study is limited by its short observation period and the scope of variables. Future research is encouraged to extend the observation period and incorporate other relevant factors, such as stakeholder pressure or government regulation.
The Effect of Company Operational Complexity, Profitability, Solvency, Audit Tenure, and Financial Distress on Audit Delay During the Pandemic Fajar Apriyustiono; Muhammad Abdul Aris
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.6000

Abstract

This study investigates the impact of factors like operational complexity, profitability, solvency, audit tenure, and financial distress on audit delays among mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Secondary data is obtained from the companies' annual financial reports, with data analysis conducted through descriptive statistics and multiple linear regression methods. The findings reveal that while company operations complexity and profitability negatively influence audit delays, the other variables do not show a significant effect. These findings are expected to provide insights for company management and auditors regarding factors influencing audit delay, especially in the pandemic context.
Co-Authors Alvinia Nabila Amanda Intan Puspitasari Ananda Paravitasari Andy Dwi Bayu Bawono Annastasari, Meutia Salma Arlinda Wijayanti Azzam Dzulhi Abdul Hakim Banu Witono Dewita Puspawati Divaka Sukma Krismika Eko Prasetyo Mukti Fajar Apriyustiono Fauzan . Fauzi, Ilham Rizky Fetika Kurniawati Heppy Purbasari Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Kusumadewi, Sinta Ayu Laila Oshiana Fitria A’zizah Lathifa Astri Maryunianti Lilis Puspasari Millati, Nabila Fida Mohammed Faishal Kusumoaji Mujiyati Mujiyati Mujiyati Mukti, Eko Prasetyo Nabila, Alvinia Naela Cahaya Putri Nanik Septiana Novita Wardani Novita Wardani Nursiam Ovi Itsnaini Ulynnuha Pretty Prycellia Herlambang Putri, Agni Nurhaslita Raudhah Almas Barlinti Risa Putri Wahyu Wulansari Rozaq Wahyu Pambudi Cahya Safina Tiara Rachmasari Safira Biru Hawa Safira Biru Hawa Shafira Selena Orlin Shodik Nur Hidayat Suwandi, Disvita Gladis Syah, Abhirama Alam Syahrina Noormala Dewi, Syahrina Noormala Wicaksana, Dimas Widyawati, Ninis Wijayanti, Arlinda Yuanita Retno Utari Zaen, Muhammad Afrizal Zahidah, Dipta Aqila Zulanar Hasna Zulfikar