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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) Jurnal Akuntansi dan Perpajakan 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 Quantitative Research and Modeling 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 Jurnal Pendidikan Indonesia (Japendi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Ranah Research : Journal of Multidisciplinary Research and Development Journal Markcount Finance 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
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 Physics Public Health Social Sciences Transportation Other

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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.
Pertarungan Model Altman, Springate, Zmijewski dan Grover Memprediksi Financial Distress Perusahaan Jasa Mohamad Ismail Chandra; Suyanto Suyanto; Tri Widyastuti; Nurmala Ahmar
Jurnal Indonesia Sosial Teknologi Vol. 2 No. 07 (2021): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4421.343 KB) | DOI: 10.59141/jist.v2i07.195

Abstract

Penelitian ini bertujuan untuk meneliti model prediksi financial distress terbaik diantara 4 model yaitu Altman Z Score, Springate, Zmijewski, dan Grover dalam memprediksi financial distress pada perusahaan jasa pada sub sektor investasi dan sekuritas yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Sampel yang digunakan dalam penelitian ini sebanyak 16 perusahaan jasa sub sektor sekuritas dan investasi di Bursa Efek Indonesia. Tehnik sampling yang digunakan dalam penelitian ini adalah purposive sampling yaitu salah satu tehnik non random dimana peneliti menentukan pengambilan sample dengan cara menetapkan ciri-ciri khusus yang sesuai dengan tujuan penelitian. Hasil Penelitian menunjukan bahwa terdapat perbedaan hasil prediksi financial distress antara model Altman Z Score, Springate, Zmijewski, dan Grover dalam memprediksi financial distress. Model Grover merupakan model terbaik, kemampuan variabel independen secara bersama-samadalam mempengaruhi variabel dependen juga cukup baik, dari 3 variabel yangdigunakan, semua variabel berpengaruh positif terhadap financial distress. ModelGrover juga yang paling rendah memprediksi perusahaan yang distress baik melaluiuji deskriptif crosstab maupun non parametrik sesuai dengan kondisi real yang adadimana perusahaan jasa studi kasus (sub sektor investasi dan sekuritas) yang terdaftar di Bursa Efek Indonesia yang dijadikan sample penelitian tersebut sampai dengan tahun 2016 tidak ada yang distress dan baru pada tahun 2018 ada 1 (satu) perusahaan yang di suspend.
Audit Committee and Audit Quality Reduction Behavior (A Literature Study) Wiwiek Winarta; Nurmala Ahmar
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.217

Abstract

This study aims to review the literature related to the impact of audit committee characteristics on audit quality and identify research gaps in this area. The phenomenon of audit-quality reduction behavior is a significant issue in the audit world, where this behavior can reduce the quality of the resulting audit. This study reveals that audit committee characteristics such as committee size, frequency of meetings, and financial expertise of members play an important role in determining the resulting audit quality. The findings show that larger audit committees that meet more frequently tend to produce higher quality audits. In addition, the financial expertise of audit committee members has been proven to improve the committee's ability to detect and prevent errors or fraud in financial statements. This study also supports the Theory of the Firm which states that the main objective of the firm is to maximize value for shareholders by minimizing agency costs and increasing operational efficiency. These findings have important implications for the development of better corporate governance policies and practices.
Development of the Pentuple Bottom Line Model in Moderating the Influence of Financial Literacy and Financial Inclusion on the Sustainability of Msmes in West Java Eris Juliansyah; Sukrisno Agoes; Nurmala Ahmar
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.468

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, including in West Java Province, especially MSMEs assisted by the West Java Provincial Disduk with more than 7 thousand units in 2022-2023. Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, including in West Java Province, especially MSMEs assisted by the West Java Provincial Disduk with more than 7 thousand units in 2022-2023. However, the sustainability of MSMEs faces significant challenges, such as low financial literacy, limited access to formal financing, and minimal adoption of digital technologies. This study aims to analyze the influence of financial literacy and financial inclusion on MSME sustainability and examine the moderating role of the Pentuple Bottom Line (PBL) concept. PBL expands the Triple Bottom Line framework by incorporating spirituality and technology as additional dimensions. The research adopts a quantitative approach using primary data collected from 380 MSME respondents in West Java. The findings indicate that financial literacy and financial inclusion positively affect MSME sustainability, and PBL significantly moderates these relationships. This study enriches the discourse on MSME sustainability through a multidimensional approach and offers policy recommendations grounded in spiritual values and technological advancement
PENGARUH ESG DISCLOSURE TERHADAP ROA, LDR, CAR PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2023-2024 Permatasari, Elizach Citra; Ahmar, Nurmala
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/snhqqj38

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.
Co-Authors Abdul Kohar Acep Suherman Agoes, Sukrisno Agung Adma Wijaya Agung DINARJITO Agung Fajar Ilmiyono Agus Samekto Ali Rambe, Rois Mahbub Andri Prasetiyo Angga Prasetia Anggi Choirina Anggi Choirina Apollo Daito APRILLIA . Ardiansyah Ardiansyah Syam Ari Kamayanti Arifa, Putri Alif Arissetyanto Nugroho Arsyiyanti, Nur Asyraf , Muhammad Aulia Lathifa Ayu Priandari, Rida Bagus Ahmad Sudiro Bagus Sidantha Basri, Husen Benny Marciano Benny Marciano Burahman, Habi Citrawati, Juwita Cris Kuntadi Danial Octavianto, Muhammad Darmansyah Darmansyah DARMANSYAH . Darminto, Dwi Prastowo Dede Nursaman Denny Rianto Desyandri Desyandri Dewi Rejeki Diah Ekaningtyas Diah Permatasari Dian Firmansyah Dian Firmansyah Dian Hamida Dian Kurniasih, Dian Diyah Pujiati Djaddang, Syahril Dr, Darmansyah Dwi Prastowo Darminto Elida Murni Endang Etty Merawati Endang Etty Merawati Endang Ruhiyat EP, Risda Liestianti Erik Hermawan Eris Juliansyah Etty Merawati, Endang Fadhilah, Khairul Fadila Kurniawati Findita Firmansyah, Dian Fitriaudi, Novieta Dwi Gatot Wahyu Nugroho Gayatri, Maria Hamida, Dian Handoko, Mochamad Hardiyanto, Nico Harnovinsah Harnovinsah Heni Pujiastuti Heri Triyono Herlan Herlan Herlina Wijayanti Herny Nurhayati Ika Trisnawati Immanuel Oky Nurcahyo Immanuel Oky Nurcahyo Irdam Adha Ismail Chandra, Mohamad JMV Mulyadi JMV Mulyadi JMV Mulyadi JMV. Mulyadi Joicenda Nahumury Junita Dinna Winnanda Juryani Hermalingga Juwita Citrawati Kosasih Kusnindar, Iksan 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 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 Zacky Muhammad Zaky Mulyadi, JMV. Nanang Shonhadji Nendy Pramita Shinta Nieken Herma Sari Niken Safitri Ningrum, Endah Prawesti Nita, Riski Aprilia Novieta Dwi Fitriaudi Nuraini Rochmania Nuraini Rokhmania Nuraini Rokhmania Nuraini Rokhmania, Nuraini Nurina Prawinin Tyas Oktavian, Magu Patty, Brigitte Liony Permatasari, Elizach Citra Pitoyo, Bayu Seno Prastowo Darminto, Dwi Primandita Fitriandi Puspasari, Dian 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 Safinatunnayah, Zihan Ayu Sailendra Sari Mujiani Seful Komar Sekar, Calya Sepriahangga Wahyu Windharta Sepriahangga Wahyu Windharta Shofiyah Sidantha, Bagus Silvia Rahmadani Silvia Rahmadani Siti Nurlatifah Siti Nurlatifah, Siti Solly Aryza Soni Agus Irwandi sopian sopian Subehan, Achmad Sucipto, Tum Adriani Sudradjat, Sudrajat Sukrisno Agoes Sulaksono, Anggi Sulistyowati Sulistyowati Suratno Suratno , Suratno Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Syahril Djadang Syam, Ardiansyah Tri Astuti Tri Widyastuti Tri Widyastuti Tri Widyastuti Tri Yudiman, Atika Triandi , Triwidyastuti Tum Adriani Sucipto Utami, Santi Yanuarti Wanlyeamin Arnold, Luturmas Winarta, Wiwiek Wirabrata, I Gede Made Wiwiek Winarta Yuana Mandagie Yudhi Prasetiyo Yudy Dwi Santoso Yuyun Sunhayati Zulkifli Zulkifli Zulkifli