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All Journal Jurnal Analisis Bisnis Ekonomi Jurnal Abdimas Bina Bangsa Jurnal Akuntansi dan Keuangan (JAK) E-journal Field of Economics, Business and Entrepreneurship (EFEBE) International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen International Journal of Scientific Multidisciplinary Research (IJSMR) Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan IIJSE Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi InJEBA : International Journal of Economics, Business and Accounting Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Abdimas Multidisiplin JER International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research Harmony Management: International Journal of Management Science and Business Global Management: International Journal of Management Science and Entrepreneurship Jurnal Analisis Bisnis Ekonomi BEGAWI: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Sistem Informasi Jurnal Kendali Akuntansi Jurnal Akuntan Publik
Liza Alvia
Unknown Affiliation
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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The Effect of Environmental Performance and Environmental Disclosure on Market Performance: Financial Performance as a Moderating Variable Saputra, Febi; Prasetyo, Tri Joko; Alvia, Liza
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1264

Abstract

This study investigates the effect of environmental performance and environmental disclosure on market performance, with financial performance as a moderating variable. The research is motivated by the growing emphasis on sustainable practices and the market's increasing attention to Environmental, Social, and Governance (ESG) metrics. A quantitative method using explanatory research was applied, with data collected from 34 companies listed in the SRI-KEHATI, ESG, and LQ45 Low Carbon indices on the Indonesia Stock Exchange from 2014–2023. Environmental performance was measured using PROPER ratings, environmental disclosure through the GRI-based CSR Disclosure Index, and market performance via Cumulative Abnormal Return (CAR). Return on Equity (ROE) was used as the moderating variable. The results indicate that neither environmental performance nor disclosure has a statistically significant direct effect on market performance. However, financial performance was found to significantly moderate the relationship between environmental performance and market performance, suggesting that companies with higher ROE can better leverage environmental initiatives to influence investor perceptions. In contrast, financial performance did not moderate the effect of environmental disclosure on market performance, implying that investors may respond more directly to environmental transparency rather than being influenced by financial condition. The findings support signaling and legitimacy theories while highlighting the need for more detailed environmental disclosures. Limitations include the narrow sample and inconsistencies in disclosure timing. Future research should consider larger samples, external market factors, and alternative performance indicators to further explore the nexus between sustainability and financial outcomes.
Artificial Intelligence dan Dampaknya terhadap Kinerja Keuangan: Literature Review Galuh Dwi Utami; Liza Alvia
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 2 (2026): Edisi Januari-Maret
Publisher : Pustaka Bangsa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengkaji secara sistematis hubungan antara pengungkapan Artificial Intelligence (AI) dan kinerja keuangan perusahaan perbankan berdasarkan temuan penelitian terdahulu. Metode yang digunakan adalah literature review dengan pendekatan naratif melalui penelusuran artikel ilmiah pada database Google Scholar dan Scopus. Kriteria inklusi mencakup artikel yang membahas pengungkapan AI, adopsi AI, serta kinerja keuangan sektor perbankan dan jasa keuangan. Hasil kajian menunjukkan bahwa sebagian besar penelitian menemukan bahwa pengungkapan dan implementasi AI berhubungan positif dengan profitabilitas, khususnya Return on Assets (ROA), serta berkontribusi pada efisiensi operasional melalui penurunan biaya. Secara teoritis, hubungan tersebut dapat dijelaskan melalui perspektif Teori Legitimasi dan Resource-Based View (RBV). Namun demikian, beberapa studi menunjukkan bahwa dampak AI dipengaruhi oleh kapabilitas organisasi dan kesiapan digital. Penelitian ini memberikan sintesis komprehensif mengenai peran strategis pengungkapan AI dalam meningkatkan kinerja keuangan serta membuka peluang penelitian lanjutan di konteks negara berkembang.
Kajian Literatur: Implementasi PSAK 116 (IFRS 16) Sewa dan Praktik Manajemen Laba Desvina Mayang Kinanti; Liza Alvia
Jurnal Akuntan Publik Vol. 3 No. 1 (2025): Maret:Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v3i1.4794

Abstract

The implementation of Financial Accounting Standards Statement (PSAK) 116, which replaces PSAK 30, aims to enhance financial statement transparency by eliminating off-balance sheet transactions. This study reviews the literature on the impact of PSAK 116 on earnings management practices. The literature review findings reveal differing results across studies; some indicate that PSAK 116 improves transparency and reduces earnings management, while others suggest that PSAK 116 instead encourages earnings management to maintain certain financial ratios. Factors such as firm size, industry sector, regulatory environment, and corporate governance influence how PSAK 116 affects managerial behavior. The implications of this study highlight the importance of oversight and additional regulations to minimize the likelihood of financial statement manipulation, as well as the need for further research to understand the impact of PSAK 116 across various industry contexts and business environments.
Dampak Implementasi PSAK 73 Terhadap Kinerja Keuangan, Kebijakan Dividen, dan Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Yesi Angraini; Liza Alvia
Jurnal Kendali Akuntansi Vol. 4 No. 2 (2026): April: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i2.6090

Abstract

The implementation of PSAK 73, which adopted IFRS 16, brought fundamental changes to lease financial reporting, triggering various challenges for financial performance and corporate policy. The primary issue examined in this literature was the impact of lease capitalization on financial ratios, dividend policy, and potential earnings management. The overall objective of this study was to evaluate the differences in financial performance before and after the implementation of the new standard, as well as to identify the determinants of dividend policy across various sectors. The dominant method employed was a quantitative approach using comparative analysis and panel data regression on companies listed on the Indonesia Stock Exchange. Key findings indicated that the implementation of PSAK 73 significantly increased total assets and liabilities (leverage), yet tended to decrease profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). Furthermore, dividend policy was found to be significantly influenced by profitability and the new capital structure resulting from lease capitalization
Co-Authors Achmad Chaedar Yasin Bakhtiar Adyan, Rizki Saputra Agramanisty Azdy, Rezania Alya Quinia Yasmine Amelia, Yunia Aulia, Estin Zahwa Ayu Dwiny Octary Dedek Catur Amung Saputra Delia Tika Silaban Desvina Mayang Kinanti Devi Saputri Devina Pauline Samosir Dewi, Fajar Gustiawaty Einde Evana, Einde Eka Putri, Widya Rizki Evi Ratnawati Setyaningsih Fadhila Purendka Fajar Gustiawaty Dewi Fathia, Syaharani Noer Fidelys Grecia Hutabarat fitra dharma Galuh Dwi Utami Gustiawaty Dewi, Fajar Intan Kumala Ratu Komalasari, Agrianti Majidah, Rona Mega Metalia, Mega Mira Apriliana Sari Nadien, Adam Dhiyaulhaq Neny Desriani Novelidhawaty, Yossie Oktavia, Reni R. Weddie Andriyanto, R. Weddie Rahayu, Peti Sri Ratnasari, Dewi Pamungkas Reni Oktavia Retno Yuni Nur Susilowati Retno Yuni Nur Susilowati, Retno Yuni Nur Ribka Tasya Safitri, Elvira Dewi Saipulloh, Alit Saputra, Febi Sari Indah Oktanti SARING SUHENDRO Sudrajat Sudrajat Syafa Alana Diningtias Tri Joko Prasetyo Widya Fatmawati Widya Rizky Eka Putri Yesi Angraini