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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Islamic Accounting and Finance Review Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Aditiya, Roby
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH LABA, ARUS KAS, DAN LEVERAGE DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS Ningsih, Nabila Utari; Suwandi, Memen; Aditiya, Roby
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.44042

Abstract

Abstract: This research aims to provide empirical evidence regarding the influence of profits, cash flow and leverage in predicting financial distress conditions. This research is quantitative research with a cause-and-effect relationship. The population in this study were 59 non-bank companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sample selection technique uses purposive sampling with the aim of obtaining samples that match the criteria that have been determined by the data obtained, namely 21 companies. The data used in this research is secondary data using the documentation study method, namely collecting data by looking at the company's annual report on the BEI website. Data analysis uses statistical analysis and multiple linear regression analysis. The results of this research show that profit has no effect on financial distress, cash flow and leverage have an effect on financial distress. Abstrak: Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh laba, arus kas, dan leverage dalam memprediksi kondisi financial distress. Penelitian ini merupakan penelitian kuantitatif dengan hubungan kausal atau hubungan sebab-akibat. Populasi dalam penelitian ini adalah perusahaan bukan bank yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2022 sebanyak 59 perusahaan. Teknik dalam pemilihan sampel menggunakan purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai dengan kriteria yang telah ditentukan dengan data yang diperoleh yaitu 21 perusahaan. Data yang digunakan dalam penelitian ini merupakan data sekunder dengan menggunakan metode studi dokumentasi yaitu mengumpulkan data dengan melihat laporan tahunan perusahaan pada situs BEI. Analisis data menggunakan analisis analisis statistik dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa laba tidak berpengaruh terhadap financial distress, arus kas dan leverage berpengaruh terhadap financial distress.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Azis, Citra Ayu Padilah; Suwandi, Memen; Aditiya, Roby
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.48845

Abstract

Abstract, The aim of this research is to determine the effect of corporate social responsibility and capital intensity on tax avoidance with company size as a moderating variable. The data analysis used was hypothesis testing using multiple linear regression and moderation testing using an absolute difference approach. The research results show that corporate social responsibility and capital intensity have a significant positive effect and company size can strengthen the effect of corporate social responsibility on tax avoidance but cannot moderate the effect of capital intensity on tax avoidance in food and beverage sub-sector manufacturing companies in 2020-2022.
Pengaruh Green Accounting dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Hidayat, M.; Sumarlin, Sumarlin; Aditiya, Roby
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 2 (2023): Agustus
Publisher : Universitas Negeri Makassar

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Abstract

ABSTRAKThe purpose of this study was to examine the effect of green accounting and environmental performance on company profitability by using good corporate governance as a moderating variable. The population in this study were manufacturing companies listed on the IDX (Indonesian Stock Exchange) for 2017 – 2021. This study used multiple regression analysis using the SPSS 22 program. The sample selection used a purposive sampling method which resulted in 15 companies that were worthy of observation and research. Based on the results of the analysis, it shows that green accounting does not have a positive effect on profitability, environmental performance has a positive impact on profitability, good corporate governance does not strengthen green accounting on profitability, and good corporate governance strengthens environmental performance on profitability. The implication of the research is to develop literature on legitimacy theory and stakeholders as well as provide advice to companies, investors regarding the usefulness of implementing green accounting, environmental performance which is supported by the existence of good corporate governance in increasing profitability for corporate sustainability.Tujuan penelitian ini adalah untuk menguji pengaruh green accounting dan kinerja lingkungan terhadap profitabilitas perusahaan dengan menggunakan good corporate governance sebagai variabel moderasi. Populasi dalam penelitian adalah perusahaan manufaktur yang tercatat di BEI (Bursa Efek Indonesia) tahun 2017 – 2021. Penelitian ini menggunakan analisis regresi berganda dengan menggunakan program SPSS 22. Pemilihan sampel menggunakan metode purposive sampling yang menghasilkan 15 perusahaan yang layak untuk diamati dan diteliti. Berdasarkan hasil analisa menunjukan bahwa, green accounting tidak berpengaruh positif pada profitabilitas, kinerja lingkungan berdampak positif profitabilias, good corporate governance tidak memperkuat green accounting terhadap profitabilitas, dan good corporate governance memperkuat kinerja lingkungan terhadap profitabilitas. Implikasi penelitian adalah untuk mengembangkan literatur tentang teori legitimasi dan pemangku kepentingan serta memberikan saran kepada perusahaan, investor tentang kegunaan dalam menerapkan green accounting, kinerja lingkungan yang di dukung dengan adanya good corporate governance dalam meningkatkan profitabilitas bagi keberlanjutan perusahaan.Keywords: Green Accounting; Environmental Performance; Profitability; Good Corporate Governance.
Akuntabilitas Sosial Bank Syariah Dalam Perspektif Metafora Amanah (Studi Islamic Social Reporting pada PT BPRS Bahari Berkesan Ternate) Marajabessy, Sri Rahayu; Abdullah, Muhammad Wahyuddin; Aditiya, Roby
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 1 (2023): Februari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.937 KB)

Abstract

Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi. Jenis dan metode data yang digunakan dalam penelitian ini adalah data subjek dan primer. Teknik analisis data yang digunakan penelitian ini yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Kemudian untuk menguji keabsahan data dalam penelitian ini digunakan dengan metode triangulasi. Hasil dari penelitian ini menunjukkan bahwa pelaksanaan Islamic Social Reporting dapat dibuktikan terhadap pendanaan & investasi, produk & jasa, karyawan, masyarakat, lingkungan, dan tata kelola perusahaan seperti pengelolaan zakat, produk seperti produk PAHALA (Program Hemat Pelajar), pembangunan pemanfaatan air hujan, pembagian sembako, dan program lainnya. PT BPRS Bahari Berkesan melaksanakan Islamic Social Reporting sebagai akuntabilitas sosial bank Syariah dalam metafora amanah yaitu hubungan manusia dengan Allah, manusia dengan manusia dan manusia dengan alam. Selain itu, dapat menjadikan hal tersebut sebagai kebutuhan publik dan membantu pemegang amanah. Implikasi dari penelitian ini bagi PT BPRS Bahari Berkesan Ternate agar tetap dapat melaksanakan tanggung jawab sosial yang telah diamanahkan.
INTERPRETIVE DISTANCE BETWEEN ACCOUNTING INFORMATION AND INSTITUTIONAL STRATEGY: A HERMENEUTIC PHENOMENOLOGICAL STUDY ON PUBLIC SERVICE AGENCY UNIVERSITIES Aditiya, Roby; Damayanti, Ratna Ayu; Said, Darwis
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.58933

Abstract

This study aims to explore the meaning and practice of using accounting information in strategic decision making at Public Service Agency State Universities (PTN-BLU). This study arises from the phenomenon of low utilization of accounting information in public sector managerial practices and the limitations of the positivistic approach in understanding this context. Using an interpretive approach and hermeneutic phenomenological method, data were collected through in-depth interviews and document analysis, involving two key informants from internal control and strategic planning units. The results showed four main findings: accounting information is understood administratively and not strategically; there is a distance between accounting systems and policy logic; strategic decisions are dominated by bureaucratic and political narratives; and there is a weak interpretive culture of financial statements. The study asserts that accounting reform should go beyond technical aspects and emphasize the importance of interpretation of financial statements.
MODERATING ROLE OF THE VILLAGE CONSULTATIVE BODY IN QUALITY OF VILLAGE FINANCIAL MANAGEMENT Aditiya, Roby; Sundari, Sri; Kartini, Kartini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3166

Abstract

Introduction: Transparent and accountable financial management in villages is fundamental to achieving effective governance and sustainable development at the grassroots level. This study aims to examine the influence of village apparatus quality and village facilitators' quality on the effectiveness of village financial management, while also analyzing the moderating role of the Village Consultative Body (BPD) in these relationships. Methods: The research employs a quantitative design, utilizing a structured survey distributed to 227 respondents, comprising village officials from South Sulawesi. The data were collected through online questionnaires shared via WhatsApp groups affiliated with village governance institutions and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).Results: The results demonstrate that both the quality of village apparatus and village facilitators have a significant and positive impact on the quality of village financial management. Furthermore, the moderating role of BPD is found to significantly strengthen the relationship between village apparatus quality and financial management quality, while showing no moderating effect in the relationship between village assistants and financial management. These findings emphasize the strategic importance of enhancing both technical competence and collaborative oversight mechanisms in the governance of village finances. Theoretically, the integration of stewardship theory and agency theory offers a valuable lens for understanding how internal accountability and external supervision interact in shaping financial performance at the village level. This study contributes to the literature on public sector accounting and governance while offering policy recommendations for strengthening institutional frameworks in rural financial management. Keywords: Village Financial Management; Quality of Village Apparatus; Village Facilitators; Role of Village Consultative Body; Village Governance.
Co-Authors Abdullah, Muhammad Wahyuddin Aminuyati Azis, Citra Ayu Padilah Darwis Said, Darwis Kartini Kartini M. Hidayat Marajabessy, Sri Rahayu Ningsih, Nabila Utari Ratna Ayu Damayanti Sundari, Sri Suwandi, Memen