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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN JURNAL ECONOMIA Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Trikonomika: Jurnal Ekonomi The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Prosiding Seminar Nasional INDOCOMPAC PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ekonomi dan Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Professional Indonesia PENDIPA Journal of Science Education JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Inovator : Jurnal Manajemen JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Islaminomics: Journal of Islamic Economics, Business and Finance JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Information System, Applied, Management, Accounting and Research JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi International Journal of Religious and Cultural Studies Proceeding of National Conference on Accounting & Finance Jurnal Manajemen Kewirausahaan Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bina Akuntansi JURNAL ILMIAH MAKSITEK Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN International Journal of Environmental, Sustainability, and Social Science Devotion: Journal of Research and Community Service International Journal of Social Science JURNAL LENTERA AKUNTANSI International Journal of Social Service and Research Behavioral Accounting Journal Jurnal Neraca Peradaban Journal of Financial and Behavioural Accounting COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat EKONOMIKA45 Apssai Accounting Review (ApAR) Journal of Accounting and Finance Management (JAFM) Journal of Social Science Asian Journal of Management Analytics Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Indonesia Sosial Teknologi Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Ranah Research : Journal of Multidisciplinary Research and Development Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Jurnal Akuntansi dan Bisnis Krisnadwipayana Journal of Islamic Economics Business (JIsEb) Journal Markcount Finance
Nurmala Ahmar
Universitas Pancasila
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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The effect of accruals quality (Dechow & Dichev Model) on performance of manufacturing companies listed in Indonesia Stock Exchange period 2004 - 2010 Megawati Yulfitri Ayu; Nurmala Ahmar
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.203

Abstract

The objective of this study is to examine the effect of accruals quality toward companyperformance for manufacturing companies in Indonesian Stock Exchange 2004-2010.The company's performance as the dependent variable in this study is measured usingtwo indicators of the performance of the company's operations (ROAt+1) and marketperformance of companies (Tobin’s Q) and uses the size and leverage as a controlvariable. This study uses a purposive sampling method that retrieves all manufacturingcompanies in Indonesia Stock Exchange and with the result of 102 manufacturingcompany as a sample. The test the normality of data is done using the test Kolmogorof-Smirnov with the program spss 17 version for windows. The analysis hypothesis isusing linear regression. The result of this study showed that accruals quality affectsthe company's performance if it is measured using indicators ROAt+1, but the accrualsquality does not affect the company's performance if measured using indicatorsTobin’s Q.
THE EFFECT OF EARNING PERSISTENCE TOWARD FINANCIAL PERFORMANCE OF LISTED BANKS IN INDONESIA STOCK EXCHANGE Anggi Choirina; Nurmala Ahmar
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.207

Abstract

Getting information about earnings is important for the parties who are interested in investmentin a company. The purpose of this study is to examine the earnings persistence effecttoward performance of Indonesian bank listed in Bursa Efek Indonesia (BEI), with company’ssize as control variable. This study use a sample of Indonesian bank listed in BEIfrom 2007 to 2010. Bank’s financial performance is measured using seven indicators, namelyCash and Bank to Total Deposits (CBTD), Loan to Total Deposits (LTTD), Equity to TotalAsset (ETTA), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Equity(ROE), and Return on Investment (ROI) as dependent variables. Earnings persistence as theindependent variable is the regression coefficient of Earning per Share at one year before t(EPSt-1) when it regressed toward EPSt. Bank size is used as control variable. The result ofregression model indicates that earnings persistence influence the performance of Indonesianbank listed in BEI. Of the seven measures of bank performance, only LTTD and ROE are notinfluenced by earnings persistence.
IDEALISME, RELATIVISME, DAN KREATIVITAS AKUNTAN Immanuel Oky Nurcahyo; Nurmala Ahmar
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.319

Abstract

Creativity and ethics have been the crucial factors that attract attention. These two factors are very important for the researchers to be researched recently. This study tries to find out the influence of idealism and relativism towards the accountants’ creativity. This took a controllable variable of job tenure and ages, and the variable of accountants, as the sample, were indicated by the gender and GPA. This main sample was mainly of the accountants in Surabaya and a controllable sample i e undergraduate accounting students at STIE Perbanas Surabaya. It employed the technique that is questionnaires distributed to the respondents. The analysis was conducted by using multiple regression analysis. Based on the data analysis; it was found that that idealism, of relativism, and job tenure affected the creativity. However, the age, gender, and GPA were found that they didn’t influence the creativity.
The effect of accrual earnings management, using Khotari Model Approach, on the performance of manufacturing companies listed in Indonesia Stock Exchange Mochamad Handoko; Nurmala Ahmar
The Indonesian Accounting Review Vol. 5 No. 1 (2015): January - June 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.485

Abstract

The purpose of this study is (1) to analyze the effect of accrual earnings management on the company performance measured with Return On Assets (ROA), (2) to analyze the effect of accrual earnings management on the company performance measured with Tobin’s Q. This study uses the data of manufacturing companies listed in Indonesia Stock Exchange. The sampling technique used is purposive sampling method. The researcher uses Khotari Model to calculate discretionary accruals as the proxy of earn-ing management, while the company performance in this study is proxied by the indi-cators of Return on Assets (ROA) and Tobin’s Q. The analysis technique used is descriptive analysis and simple linear regression. The results of this study prove that accrual earnings management affects ROA and Tobin’s Q. This study also proves that there is a decline in market value when the earnings management is performed.
The Effect of Leverage, Size, Liquidity, Operating Cash Flow on Fixed Asset Revaluation Dian Firmansyah; Nurmala Ahmar; JMV Mulyadi
The Indonesian Accounting Review Vol. 7 No. 1 (2017): January - June 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i1.816

Abstract

This study tries to prove empirically the effect of leverage, size, liquidity and operating cash flows on the revaluation of fixed assets. It used a sample of all non-financial companies, which revalued assets in the periode of 2012-2015, at companies listed on Indonesia Stock Exchange with upward revaluation category. The analysis was done using Path analysis (PLS) without requiring classical assumption and normality test. The results show that leverage affects Asset revaluation, it proves that high leverage because the company to do revaluation of fixed assets, large companies tend to want to display earnings reports that are not too large to reduce their political costs, with asset revaluation, the value of depreciation is calculated Repeated and reduce the company's profit. Operating cash flows affect the revaluation of fixed assets on the grounds that the company requires funds to pay its obligations as well as in revaluation assets cost a great deal for the appraisal services, audit fees and final tax payments. Yet, liquidity has no effect on the revaluation of fixed assets, Within the last 4 years, the study found that users of the Asset revaluation model reporting in Other Comprehensive Income continue to grow and are expected to become financial statements that have superiority and good quality by reporting fair value. In the next research to add the number of variables on Asset revaluation, as well as expand the sample by involving the company revaluation and non revaluation. In addition, to examine the development of asset revaluation, especially in ASEAN countries related to the adoption of IFRS in the case of fixed asset revaluation.Keyword: Leverage, Size, Liquidity, Cash Flow from operation, and Revaluations Assets.
The effect of intellectual capital on the financial performance of insurance companies listed on the Indonesia Stock Exchange (ISE) Putri Alif Arifa; Nurmala Ahmar
The Indonesian Accounting Review Vol. 6 No. 1 (2016): January - June 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.852

Abstract

The purpose of this study is to analyze the effect of Intellectual Capital (VAICTM), with major components of physical capital (VACA), human capital (VAHU), and structural capital (STVA), on financial performance, with indicators of Return on Assets (ROA) and Return on Equity (ROE). Data are taken from 10 insurance com-panies listed on the Indonesia Stock Exchange for four years, 2010-2013. The support-ing data include reference books and journals of previous researches. The data analysis is conducted using Partial Least Square (PLS). The results show that intellectual capital (VAICTM) has significant effect on the financial performance. Physical capital (VACA) and human capital (VAHU) are significant indicators for VAICTM. Mean-while, structural capital (STVA) is not significant. The indicators of financial perfor-mance, both ROA and ROE, are significantly affected by intellectual capital for four years.
The effect of managerial ownership, institutional ownership, and foreign ownership on intellectual capital Magu Oktavian; Nurmala Ahmar
The Indonesian Accounting Review Vol. 9 No. 1 (2019): January - June 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1631

Abstract

This research aims to examine the effect of managerial ownership, institutional ownership, and foreign ownership on intellectual capital performance. The intellectual capital performance is measured by Extended Value Added Intellectual Capital Plus (E-VAIC Plus) which was developed by Ulum (2014). Managerial ownership is measured by the ratio of the number of stocks owned by the managers over the total company’s stocks outstanding. Institutional ownership is measured by the ratio of the number of stocks owned by institutions over the total company’s stocks outstanding. Foreign ownership is measured by the ratio of the number of stocks owned by foreign parties over the total company’s stocks outstanding. It sused a population of 34 banking companies listed on the Indonesia Stock Exchange in the period 2013-2016. They were taken using a purposive sampling technique, consisting of 20 banks. The data were analyzed using SEM-PLS. The results showed that managerial ownership has an effect on intellectual capital performance. Institutional ownership has no effect on intellectual capital performance. Foreign ownership has no effect on intellectual capital performance.
PENGARUH ESG DISCLOSURE TERHADAP ROA, LDR, CAR PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2023-2024 Elizach Citra Permatasari; Nurmala Ahmar
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jiap.2026.9818

Abstract

The implementation of the addiction principle is now a requirement for the banking sector to maintain public trust and economic stability. This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on financial performance, as proxied by ROA, LDR, and CAR, in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2023-2024 period. The research method uses a quantitative approach with panel data regression analysis and Robust Estimation. Secondary data obtained through purposive sampling of 27 selected banking companies over 2 years were processed using E-Views version 12. The results show that ESG compliance has a significant positive effect on ROA and CAR, but a significant negative effect on LDR. Companies that implement compliance with regulations are not only considered voluntary but also an obligation that has been proven to affect the financial health of banks and their competitiveness in the eyes of stakeholders.
MENAKAR EFEKTIVITAS ISQM: PERSPEKTIF GLOBAL TENTANG MUTU AUDIT DAN TATA KELOLA RISIKO Husen Basri; Tri Widyastuti; Harnovinsah Harnovinsah; Cris Kuntadi; Nurmala Ahmar
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.935

Abstract

The International Standard on Quality Management (ISQM) represents a fundamental reform in global audit quality governance, replacing ISQC 1. This study uses a Systematic literature review (SLR) approach, following the PRISMA 2020 and SPAR-4-SLR methods, to examine 25 scientific articles published between 2020 and 2025 that discuss the relationship between ISQM implementation and audit quality. The study results show that ISQM consistently contributes positively to improving audit quality through a risk-based approach, continuous monitoring, strengthening human resource competencies, and organizational leadership. ISQM implementation has also been shown to enhance auditor accuracy, timeliness, and independence. However, ISQM effectiveness is strongly influenced by organizational contexts such as firm size, technology adoption, and quality culture. The findings also identify research gaps, particularly the lack of studies from developing countries, limited models of relationships between variables, and the absence of longitudinal and qualitative approaches. Theoretically, ISQM represents a Knowledge-Based View (KBV) approach and dynamic capability in audit organizations. Practically, the results of this SLR emphasize the importance of fully adopting ISQM as a proactive strategy to improve the accountability and reliability of financial reporting. This study provides a theoretical basis and strategic direction for regulators, academics, and practitioners to strengthen audit quality systems globally, particularly in developing countries such as Indonesia.Standar Internasional Manajemen Mutu (International Standard on Quality Management/ISQM) merupakan reformasi mendasar dalam tata kelola mutu audit global yang menggantikan ISQC 1. Studi ini menggunakan pendekatan Systematic literature review (SLR) dengan metode PRISMA 2020 dan SPAR-4-SLR untuk mengkaji 25 artikel ilmiah terbitan 2020–2025 yang membahas hubungan antara penerapan ISQM dan kualitas audit. Hasil kajian menunjukkan bahwa ISQM secara konsisten berkontribusi positif terhadap peningkatan kualitas audit melalui pendekatan berbasis risiko, monitoring berkelanjutan, penguatan kompetensi SDM, dan kepemimpinan organisasi. Implementasi ISQM juga terbukti meningkatkan akurasi, ketepatan waktu, dan independensi auditor. Namun, efektivitas ISQM sangat dipengaruhi oleh konteks organisasi seperti ukuran firma, adopsi teknologi, dan budaya mutu. Temuan juga mengidentifikasi kesenjangan penelitian, khususnya kurangnya studi dari negara berkembang, keterbatasan model hubungan antarvariabel, serta minimnya pendekatan longitudinal dan kualitatif. Secara teoretis, ISQM merepresentasikan pendekatan Knowledge-Based View (KBV) dan dynamic capability dalam organisasi audit. Secara praktis, hasil SLR ini menekankan pentingnya adopsi penuh ISQM sebagai strategi proaktif dalam meningkatkan akuntabilitas dan keandalan laporan keuangan. Studi ini memberikan dasar teoritik dan arah strategis bagi regulator, akademisi, dan praktisi dalam memperkuat sistem mutu audit secara global, khususnya di negara berkembang seperti Indonesia.
Systematic Literature Review (SLR): ESG and Firm Value Siti Nurlatifah; Triwidyastuti; Nurmala Ahmar
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.466

Abstract

This systematic literature review aims to comprehensively summarize, analyze, and synthesize empirical evidence regarding the relationship between Environmental, Social, and Governance (ESG) performance and corporate value, while identifying causal mechanisms and contextual factors that moderate their impact. Using the PRISMA protocol-based Systematic Literature Review (SLR) methodology, an extensive literature search was conducted on major academic databases for articles published between 2016-2025, with a systematic process of selection, data extraction, and quality assessment. We anticipate the findings will demonstrate the consistency of the positive relationship between ESG and corporate values, while acknowledging inconsistencies caused by differences in methodology or market context, as well as clarifying key mechanisms and moderation factors (e.g., industry characteristics, governance). The results of this review are expected to provide practical insights for managers in integrating ESG authentically, investors in developing advanced investment models, and regulators (OJK, IDX) in standardizing ESG reporting to improve market transparency. The originality and value of this research lies in a comprehensive synthesis of the diverse research landscape, clarifying findings, and formulating a directed future research agenda, particularly highlighting the need for studies in emerging markets such as Indonesia.
Co-Authors Abdul Kohar Acep Suherman Adi Wiratno Agoes, Sukrisno Agung Adma Wijaya Agung DINARJITO Agung Fajar Ilmiyono Agus Samekto Ali Rambe, Rois Mahbub Andri Prasetiyo Angga Prasetia Anggi Choirina Apollo Daito APRILLIA . Ardiansyah Ardiansyah Syam Ari Kamayanti Arsyiyanti, Nur Aulia Lathifa Ayu Priandari, Rida Bagus Ahmad Sudiro Bagus Sidantha Basri, Husen Benny Marciano Benny Marciano Burahman, Habi Calya Sekar Cris Kuntadi Danial Octavianto, Muhammad Darmansyah Darmansyah DARMANSYAH . Darminto, Dwi Prastowo Dede Misbah Dede Nursaman Denny Rianto Desyandri Desyandri Dewi Rejeki Diah Ekaningtyas Diah Permatasari Dian Firmansyah Dian Firmansyah Dian Hamida Dian Kurniasih Diyah Pujiati Djaddang, Syahril Dr, Darmansyah Dwi Prastowo Darminto Dwi Prastowo Darminto Elida Murni Elizach Citra Permatasari Endang Etty Merawati Endang Etty Merawati EP, Risda Liestianti Erik Hermawan Eris Juliansyah Etty Merawati, Endang Fadhilah, Khairul Fadila Kurniawati Findita Fitriaudi, Novieta Dwi Gatot Wahyu Nugroho Gayatri, Maria Hamida, Dian Hardiyanto, Nico Harnovinsah Harnovinsah Heni Pujiastuti Heri Triyono Herlan Herlan Herlina Wijayanti Herny Nurhayati I Gede Made Wirabrata Ika Trisnawati Immanuel Oky Nurcahyo Irdam Adha Ismail Chandra, Mohamad Jelita Citrawati Jihan JMV Mulyadi JMV Mulyadi JMV Mulyadi JMV. Mulyadi Joicenda Nahumury Junita Dinna Winnanda Juryani Hermalingga Juwita Citrawati Kosasih Laila Nur Rahimah LUTHFIANA MEYDA KUSUMA Lysandra, Shanti M. ARDIANSYAH SYAM M. Ardiansyah Syam M. Ardiansyah Syam Magu Oktavian Marciano, Benny Mardiana, Risa Maria Yuvianita Martin . Martin Martin Megawati Yulfitri Ayu Melly Roosmayani Mia Julia Putri Mochamad Handoko Moh. Ali Rahmani Mohamad Ismail Chandra Mombang Sihite Mombang Sihite Monang Nixon Haposan Tampubolon Muhammad Asyraf Muhammad Zacky Muhammad Zaky Mujiani, Sari Mulyadi, JMV. Nanang Shonhadji Nendy Pramita Shinta Nieken Herma Sari Niken Safitri Nita, Riski Aprilia Novieta Dwi Fitriaudi Nuraini Rochmania Nuraini Rokhmania Nuraini Rokhmania Nuraini Rokhmania, Nuraini Nurina Prawinin Tyas Patty, Brigitte Liony Pitoyo, Bayu Seno Prastowo Darminto, Dwi Primandita Fitriandi Puspita Romadhona Putri Alif Arifa Putri Nurul Ulfa Rahman, Abdu Ramadhani, Rizki Fitrah RAMDANI, DIAN Randy Kurnia Permana Rezky Amanda, Tiara Rianto, Denny Rifat, ahmad Riki Sumarsyah Riris Rollyna Gultom, Riris Rollyna Risa Mardiana Riski Aprilia Nita Rizki Fitrah Ramadhani Rizki Wijaya Roosmayani, Melly Rudi Setiyobono Ruhiyat, Endang Safinatunnayah, Zihan Ayu Sailendra Seful Komar Sepriahangga Wahyu Windharta Sepriahangga Wahyu Windharta Shofiyah Sidantha, Bagus Silvia Rahmadani Silvia Rahmadani Siti Nurlatifah Siti Nurlatifah Siti Nurlatifah, Siti Soni Agus Irwandi sopian sopian Subehan, Achmad Sucipto, Tum Adriani Sudradjat, Sudrajat Sukrisno Agoes Sulaksono, Anggi Sulistyowati Sulistyowati Suratno , Suratno Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Syahril Djadang Syam, Ardiansyah TRI ASTUTI Tri Widyastuti Tri Yudiman, Atika Triandi , Triwidyastuti Triwidyastuti Tum Adriani Sucipto Utami, Santi Yanuarti Wanlyeamin Arnold, Luturmas Winarta, Wiwiek Wiwiek Winarta Yuana Mandagie Yudhi Prasetiyo Yudy Dwi Santoso Yuyun Sunhayati Zulkifli Zulkifli Zulkifli