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All Journal Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Syntax Idea Community Engagement and Emergence Journal (CEEJ) 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 Seminar Nasional Pariwisata dan Kewirausahaan (SNPK)
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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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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.
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 Dita Kusumaningtyas Divaka Sukma Krismika Eko Prasetyo Mukti Fajar Apriyustiono Fauzan . Fauzi, Ilham Rizky Fetika Kurniawati Heppy Purbasari Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Indah Wulandari Isnayni Wulan Ningsih 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 Naya Haliza Putri Novita Wardani Nursiam Ovi Itsnaini Ulynnuha Prycellia Herlambang, Pretty Putri, Agni Nurhaslita Raudhah Almas Barlinti Risa Putri Wahyu Wulansari Rozaq Wahyu Pambudi Cahya Safina Tiara Rachmasari 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 Yumna, Hasna Aqila Zaen, Muhammad Afrizal Zahidah, Dipta Aqila Zahradhina, Mutiara Dewi Zulanar Hasna Zulfikar