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All Journal JEA17: Jurnal Ekonomi Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Ekonomi Global Masa Kini Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Akuntansi Kompetif Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal EK dan BI Jurnal Ilmiah Wahana Pendidikan JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomika Dan Bisnis JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Indonesian Journal Economic Review (IJER) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
R. Pandin, Maria Yovita
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Environmental, Social, and Governance (ESG) terhadap Sustainability Accounting and Reporting Nur A, Fajar Ardian; Lavenia, Lisa; Ridho, M Wachid; Ambarwati, Hanum Cheffi; R. Pandin, Maria Yovita
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i1.794

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor Environmental, Social, and Governance (ESG) terhadap praktik akuntansi keberlanjutan dan pelaporan keberlanjutan pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Studi ini dilatarbelakangi oleh meningkatnya perhatian global terhadap isu keberlanjutan dan kebutuhan akan transparansi serta akuntabilitas perusahaan dalam aspek lingkungan, sosial, dan tata kelola. Metode yang digunakan adalah penelitian kuantitatif deskriptif dengan pendekatan studi literatur dan analisis data sekunder yang diperoleh dari laporan keberlanjutan perusahaan. Sampel penelitian terdiri dari 10 perusahaan yang dipilih secara purposive sampling berdasarkan kriteria kepemilikan laporan keberlanjutan, peringkat proper, dan rating ESG selama periode penelitian. Data dianalisis menggunakan bantuan perangkat lunak statistik SPSS versi 22 untuk menguji hubungan antara nilai ESG, praktik akuntansi keberlanjutan, dan kualitas pelaporan keberlanjutan. Hasil penelitian menunjukkan bahwa integrasi nilai ESG secara signifikan berpengaruh positif terhadap praktik akuntansi keberlanjutan, yang pada akhirnya meningkatkan kualitas dan transparansi pelaporan keberlanjutan perusahaan. Selain itu, praktik akuntansi keberlanjutan terbukti menjadi variabel mediasi yang memperkuat pengaruh ESG terhadap pelaporan keberlanjutan. Kesimpulan dari penelitian ini menegaskan pentingnya penerapan prinsip ESG dalam strategi bisnis perusahaan guna meningkatkan kredibilitas, daya saing, serta kepercayaan para pemangku kepentingan melalui pelaporan keberlanjutan yang lebih transparan dan akuntabel. Hasil tersebut diharapkan dapat memberikan kontribusi teoritis dan praktis bagi pengembangan standar pelaporan keberlanjutan di Indonesia.
Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan pada Perusahaan Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Sari, Fannya Mutiara; Suci, Annisa Ari; Ananta, Mufita Dea; R. Pandin, Maria Yovita
Widya Balina Vol. 9 No. 1 (2024): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.547

Abstract

Selama periode 2021–2023, penelitian ini menyelidiki bagaimana akuntansi hijau dan kinerja lingkungan berdampak pada kinerja keuangan perusahaan kimia yang terdaftar di Bursa Efek Indonesia. Kinerja lingkungan (X1) dan akuntansi hijau (X2) diukur dengan biaya lingkungan dan peringkat PROPER. Kinerja keuangan, yang diukur dengan ROE, adalah variabel dependen. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS, dan sample terdiri dari dua puluh perusahaan yang dipilih secara purposive. Hasil uji t menunjukkan bahwa akuntansi hijau memiliki pengaruh negatif signifikan terhadap kinerja keuangan, sedangkan uji F menunjukkan bahwa kedua variabel independen memiliki pengaruh positif signifikan terhadap kinerja keuangan secara keseluruhan.
The Influence of Digital Banking, Company Characteristics and Capital Structure on Banking Financial Resilience with Good Corporate Governance as an Intervening Variable in Conventional Commercial Banks Listed in the LQ45 Index on the Indonesia Stock Exchange Alfons, Susana K.; Hwihanus; R. Pandin, Maria Yovita
Indonesian Journal Economic Review (IJER) Vol. 5 No. 2 (2025): October
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v5i2.574

Abstract

The banking sector is facing complex transformations due to the digital technology revolution, the evolution of consumer preferences, and intense competition from fintech entities that create an increasingly challenging business landscape. The acceleration of banking digitalization presents new challenges in the form of cyber risk exposure, financial market volatility, and the imperative to strengthen corporate governance to ensure operational continuity and long-term sustainability. This study aims to analyze the influence of digital banking, company characteristics, and capital structure on banking financial resilience with Good Corporate Governance (GCG) as an intervening variable in conventional commercial banks listed in the LQ45 Index on the Indonesia Stock Exchange. The research method uses a quantitative approach with an explanatory research design that adopts purposive sampling techniques for five conventional banks (Bank Central Asia, Bank Negara Indonesia, Bank Rakyat Indonesia, Bank Mandiri, and Bank Tabungan Negara) for the 2019- 2023 period. Data analysis used Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS software version 4.1.1.2 to evaluate measurement models and structural models. The results of the study show that digital banking does not have a significant effect on GCG or banking financial resilience, while company characteristics have a significant positive effect on financial resilience and negative on GCG. Capital structure has a significant negative effect on GCG but not significantly on financial resilience. GCG has not been proven to be an effective intervening variable in strengthening the relationship between independent variables and financial resilience. The research concludes that internal factors of the company have a dominant role in determining the financial resilience of banks compared to digital technology innovations, so banking institutions need to integrate digitalization strategies with strengthening internal fundamentals and comprehensive GCG implementation.
The Effect of Macroeconomic Fundamentals, Capital Structure and Technology on Stock Return with Good Corporate Governance and Financial Performance as Intervening Variables: A Study of Manufacturing Companies on the Indonesia Stock Exchange Pertiwi, Ana; Hwihanus; R. Pandin, Maria Yovita
Indonesian Journal Economic Review (IJER) Vol. 5 No. 2 (2025): October
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v5i2.579

Abstract

This study analyzes the effect of macroeconomic fundamentals, capital structure, and technology on stock return with good corporate governance and financial performance as intervening variables in manufacturing companies on the Indonesia Stock Exchange for the period 2021-2023. The research method uses Partial Least Squares-Structural Equation Modeling (PLS-SEM) with 24 observations from 8 manufacturing companies. Secondary data were obtained from financial statements, annual reports, and official publications. Results show that only 5 out of 18 hypotheses are significant. Good corporate governance has a highly significant effect on financial performance (β=0.799, p=0.000). Macroeconomic fundamentals have a positive effect on good corporate governance (β=0.449, p=0.009). Capital structure has a positive effect on good corporate governance (β=0.513, p=0.021) and financial performance (β=0.307, p=0.001). Good corporate governance mediates the effect of macroeconomic fundamentals on financial performance (β=0.359, p=0.027). Technology has no significant effect on endogenous variables, confirming the Solow Productivity Paradox. The relationship between governance and financial performance with stock return is not significant, indicating market inefficiency.
Hubungan Antara Teknologi Hijau, Insentif Pajak Karbon, Dan Kepatuhan Perusahaan Terhadap Standar Akuntansi Karbon (Studi Kasus Pt. Citra Nusantara Energi) Laila, Amar'atus; Ramadhanti, Nouva Ayu; Putri, Aprilia Wahana; Kurniawati, Aprilia Tri; R. Pandin, Maria Yovita
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3252

Abstract

Global climate change poses a major challenge to the industrial sector, particularly the energy sector, which contributes approximately 24–25% of total global greenhouse gas emissions. To address this issue, the adoption of green technology and fiscal policies such as carbon tax incentives are expected to enhance corporate compliance with carbon accounting standards. This study aims to analyze the relationship between the use of green technology, the utilization of carbon tax incentives, and corporate compliance with carbon accounting standards, both partially and simultaneously. A quantitative approach with a causal-comparative research design was applied. Data were collected through questionnaires distributed to 50 employees of PT. Citra Nusantara Energi and analyzed using multiple linear regression, supported by validity and reliability tests, classical assumption tests, t-tests, and F-tests. The results show that green technology and carbon tax incentives have a significant partial effect on carbon accounting standards, while corporate compliance does not. However, simultaneously, the three independent variables significantly influence carbon accounting standards. These findings highlight the importance of environmentally friendly technology adoption and fiscal incentives in improving the transparency and accountability of corporate carbon emission reporting.
Peran Pengaruh Green Accounting terhadap Likuiditas, Profitabilitas, dan Leverage Perusahaan pada PT Indocement Tunggal Prakarsa Tbk Periode 2020-2022 Amalia, Devina Shava; Pratiwi, Anggun; Salsabila, Sausan Nada; R. Pandin, Maria Yovita
Eqien - Jurnal Ekonomi dan Bisnis Vol 13 No 03 (2024): Eqien Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v13i03.1821

Abstract

Knowing whether or not there is an effect of green accounting on the entity's liquidity, profitability, and leverage is the purpose of this study. The sample of this study is one cement producer entity listed on the IDX from 2020 to 2022, namely PT Indocement Tunggal Prakarsa Tbk. The data used comes from the annual report and sustainability report of the entity PT Indocement Tunggal Prakarsa Tbk for the period 2020-2022. The hypothesis test used in this study is a simple linear regression analysis test using the SPSS program. Liquidity, profitability and leverage are dependent variables with environmental costs as independent variables. The analysis results show that although environmental cost is an indicator of green accounting, this cost has no significant impact on the entity's financial performance indicators, such as liquidity, profitability, and leverage.
IMPLEMENTASI AKUNTANSI KEBERLANJUTAN DI INDUSTRI PERBANKAN DALAM MENCAPAI SUSTAINABLE DEVELOPMENT PADA BANK BNI R. Pandin, Maria Yovita; Rahmania, Oky Resita; Siregar, Putri Adelia; ’baniFadillah, FauziahNursya
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 16 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13764178

Abstract

Akuntansi keberlanjutan sangat penting bagi perusahaan karena membantu mengurangi dampak operasional terhadap lingkungan dan masyarakat sekitar, sehingga akuntansi keberlanjutan memberikan dampak yang signifikan, khususnya di sektor perbankan. Tujuan penelitian ini untuk mengetahui bagaimana akuntansi keberlanjutan dapat diterapkan di sektor perbankan karena akuntansi keberlanjutan sangat penting bagi perusahaan karena dapat membantu mengurangi dampak operasi terhadap lingkungan dan masyarakat sekitar.
Co-Authors Alfons, Susana K. Amalia, Devina Shava Ambarwati, Hanum Cheffi Ananta, Mufita Dea Anggun Pratiwi Aulia, Arti Mirza Bianca, Sullicyanna Luna Dwi Retno P Estianingtyas, Farah Hasanah, Robiatul Hwihanus Jofanka, Alinda Dwi Kurniawati, Aprilia Tri Laila, Amar'atus Lavenia, Lisa Lestari P.A., Diana Indah Sri Maharani, Diva Damai Nur A, Fajar Ardian Permata Dinda, Bahiira Albasitha Pertiwi, Ana Pranata, Natasha Anjanette prisilia, shofianti Putri, Aprilia Wahana Putri, Viviane Maharani Rahayu, Putri Rahmania, Oky Resita Ramadhanti, Nouva Ayu Ridho, M Wachid Sa’diyah, Shofiatus Salsabila, Sausan Nada Sari, Ananta Kumala Sari, Fannya Mutiara Setiawan, Farrel Daffa Siregar, Putri Adelia Suci, Annisa Ari Tyas, Hesti Ning Wulandari, Amalia Dewi ’baniFadillah, FauziahNursya