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All Journal Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science IJEBD (International Journal Of Entrepreneurship And Business Development) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Akuntansi : Jurnal Akuntansi Integratif Akubis: Jurnal Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan Indonesian Journal of Law and Economics Review Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Perspektif Akuntansi JCA (Jurnal Cendekia Akuntansi) Bima Journal : Business, Management and Accounting Journal Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) BIP'S : Jurnal Bisnis Perspektif Akuntansi'45 Apssai Accounting Review (ApAR) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian Masyarakat Akademisi Jurnal Akuntansi AKUNESA Jurnal Bisnis, Manajemen, dan Akuntansi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research Basic and Applied Accounting Research Journal Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Journal of Creative Power and Ambition (JCPA) Jurnal Pengabdian Masyarakat SENSASI
Rizdina Azmiyanti
UPN Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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How ESG Disclosure Affects Financial Performance Alim Matur Rosyidah; Rizdina Azmiyanti
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2119

Abstract

General Background: The market is increasingly sustainability-focused, with ESG disclosures enhancing corporate transparency, investor trust, and long-term value. Specific Background: In Indonesia's consumer non-cyclicals sector, ESG disclosure’s impact on financial performance remains inconsistent. Knowledge Gap: Most studies use composite ESG indices, overlooking the separate impacts of each dimension, research analyzing these individually in Indonesia remains limited. Objective: This study analyzes the effect of environmental, social, and governance disclosure on the financial performance of non-cyclical companies on the IDX 2022–2024. Method: Using quantitative methods used secondary data from annual reports, sustainability reports, and Bloomberg with a sample of 18 companies (54 observations) using purposive sampling and regression analysis on panel data using EViews 13. Results: The results indicate that social and governance disclosure has a positive and significant influence on financial performance while environmental disclosure does not have a significant influence. Novelty: This study indicates that positive impacts only come from social aspects with governance so that it can clarify the influence on each dimension previously covered in composite ESG. Implications: These results can provide a lesson for managers and investors that social and governance aspects have a stronger financial impact than environmental aspects.
Key Audit Matters, Audit Delay, Earning Management, dan Kualitas Audit: A Systematic Review Devi Nurcahya; Rizdina Azmiyanti
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 2 (2025): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v5i2.1682

Abstract

This study aims to review previous literature on the impact of KAM implementation on Audit Delay, Earning Management, and Audit Quality. The method used is a systematic literature review, with articles obtained through the Publish or Perish application. The article criteria are articles indexed by SINTA and Scopus published in 2022-2025. The results of the study indicate that disclosure of Key Audit Matters can improve the quality of financial report communication and transparency so that it has a negative effect on audit delay, and can reduce the potential for earnings management. Disclosure of Key Audit Matters also shows a positive effect on audit quality because of broader disclosure, information asymmetry between stakeholders and management can be overcome
Pengaruh Ukuran Perusahaan, Debt Default dan Audit Tenure Terhadap Opini Audit Going Concern Ahmad Zaky Zain; Rizdina Azmiyanti
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7703

Abstract

Riset ini bertujuan untuk mengkaji dampak Ukuran Perusahaan, Debt Default, dan Audit Tenure pada Opini Audit Going Concern. Sasaran riset ini yaitu 27 perusahaan BUMN tercatat di Bursa Efek Indonesia dalam rentang waktu 2021 hingga 2024. Metode purposive sampling dimanfaatkan pada pemilihan sampel, yaitu menggunakan kriteria khusus untuk memastikan kesesuaian data dengan sasaran penelitian. Setelah proses seleksi, 26 perusahaan memenuhi syarat sebagai sampel, menghasilkan total 104 data observasi selama empat tahun masa pengamatan. Data dianalisis dengan memakai regresi logistik yang dilakukan melalui IBM SPSS versi 31. Temuan riset mengindikasikan bahwa Ukuran Perusahaan dan Debt Default memiliki pengaruh pada Opini Audit Going Concern. Sebaliknya, Audit Tenure tidak memiliki pengaruh pada opini audit Going Concern. Studi ini memiliki keterbatasan karena terfokus pada sampel perusahaan BUMN. Pembatasan ini dapat mengurangi generalisasi hasil, sebab karakteristik BUMN (seperti dukungan pemerintah dan struktur tata kelola yang berbeda) mungkin tidak representatif untuk perusahaan swasta atau entitas bisnis lainnya. Oleh karena itu, perlu pertimbangan cermat jika temuan ini diterapkan pada konteks yang lebih luas. Implikasi dari penelitian ini menyoroti krusialnya penerapan manajemen keuangan yang efektif di perusahaan, terutama dalam mencegah kondisi gagal bayar, yang dapat meningkatkan probabilitas diterimanya opini audit Going Concern.
The Double Dovish Effect: Reaksi Pasar Sektor Properti Dan Real Estate Terhadap Pemotongan Suku Bunga Serentak Oleh Bank Indonesia Dan The Federal Reserve Ferdian, Rio Hendra; Azmiyanti, Rizdina
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8817

Abstract

Global monetary policy acts as a key driver of capital market dynamics, yet the impact of simultaneous domestic and international policy changes remains underexplored. This study examines market reactions to the “Double Dovish Effect,” characterized by simultaneous interest rate cuts by Bank Indonesia and the Federal Reserve, within the Indonesian property and real estate sector. A quantitative approach was employed using the event study method to analyze abnormal returns and cross-sectional analysis to identify the role of firm characteristics among 75 sampled companies. The findings indicate that market reactions are not immediately reflected in short-term stock price movements, suggesting that market participants had already anticipated the policy direction prior to the official announcement. Firm characteristics, specifically firm size, liquidity, and institutional ownership, play significant roles in shaping market responses compared to other financial indicators. This study concludes that market reactions to monetary policy are context-dependent and influenced by the long-term nature of the property sector. Future research is recommended to expand the scope to other sectors and include variables such as market sentiment. For investors, understanding sectoral business cycles is essential for managing risk, while regulators should prioritize transparency in policy communication to maintain market stability. Keywords: Event Study; Monetary Policy; Double Dovish Effect
Co-Authors Acynthia Ayu Wilasittha Ahmad Zaky Zain Alim Matur Rosyidah Amir Mahmud Amir Mahmud Amurwatpraja, Muhammad Sigro Arifah, Aliya Murthi Budiwitjaksono, Gideon Setyo Da Costa, Andreas Neill Devi Nurcahya Dewi, Annisa Nathania Dwi Lia Handayani Dwi Suhartini Erna Sulistyowati Fahriza, Taris Anggie Ferdian, Rio Hendra Fitri, Dita Anggia Lailatul Helmy Sukiswo Invony Dwi Aprilisanda Manullang, Stephanie Melizcha Maya Haningrum Purnamasari Muhammad Irhas Effendi, Muhammad Irhas Muhammad Nur Maftuh Ihsan Muhammad Syauqi Muth’iya, Rahmika Syafira Nanda Wahyu Indah Kirana Nanda Wahyu Saputra Ningtyas, Fatmala Yulia Putri Utami Pramesti, Sri Dilla Pramita Hermayanti, Citra Putra, Nieto Rahmadani Sandrigus Shanon Ramadhani, Sabina Fitri Rani Chrisna Putri Rida Perwita Sari Rista, Raharka Prismadifa Sabrina, Marthaza Saputra, Nanda Wahyu Sofie Yunida Putri Sukiswo, Helmy Sukiswo, Wahyu Helmy Dimayanti Ulfa Puspa Wanti Widodo Ulfa Puspa Wanti Widodo Wahyu Helmy Dimayanti Sukiswo Warsame Abdiaziz Hassan Widodo, Ulfa Puspa Widoretno, Astrini Aning Yunida Putri, Sofie Zaisabilla, Clarissa Dyah