Article Per Year (5 Year)
p-Index From 2021 - 2026
2.109
P-Index
This Author published in this journals
All Journal AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) Journal of Agribusiness and Community Empowerment (JACE) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Ideguru: Jurnal Karya Ilmiah Guru Econetica Jurnal Abdimas Kartika Wijayakusuma Prosiding Konferensi Nasional PKM-CSR Eduvest - Journal of Universal Studies Indonesian Journal of Auditing and Accounting
Cahyaningsih Cahyaningsih
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : AFRE Accounting Financial Review

 1 
The Effect of Carbon Performance, Foreign Ownership, and Firm Size on Carbon Emission Disclosure Cahyaningsih, Cahyaningsih; Rahmadiah, Deva Anggraeni
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.10923

Abstract

This study analyzes the effect of carbon performance, foreign ownership, and firm size on carbon emission disclosure. Based on the sample selection criteria, researchers analyzed 14 companies from the energy, raw goods, and primary consumer goods sectors listed on the Indonesia Stock Exchange for 2019-2021. The analytical method used is panel data regression analysis with a random effect model. The results of the study show that carbon performance positively affects on carbon emission disclosure. Companies with high carbon emissions tend to disclose more carbon emission items. Foreign ownership and firm size negatively affect carbon emission disclosure. Companies with fewer foreign investors and fewer assets disclose their carbon emissions to earn investors' trust and improve their access to sources of capital necessary for business growth and development.DOI: https://doi.org/10.26905/afr.v7i2.10923
Effect of Environmental Responsibility on Financial Performance: Organization Slack as Moderation Cahyaningsih, Cahyaningsih; Nuralifah, Dieni Maitsa
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.10931

Abstract

This study analyze the effect of environmental responsibility on financial performance with organization slack as a moderating variable. This study examines 21 property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Data analysis used panel data regression with the results of the random effect model. The result shows that environmental responsibility positively affects financial performance. Companies that implement environmental responsibility can avoid conflicts or losses that can disrupt company activities so that financial performance is increasing. The fin-ding presents that organization slack positively affects financial performance. Excess resources can be used to increase investment so that financial performance also increases. Moderation testing proves that organization slack strengthens the positive influence of environmental responsibility on financial performance. Excess resources provide opportunities for companies to invest in the social sector and meet stakeholders' demands and expectations. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.10931
Influence of Credit Restructuring on Company Financial Performance: Impact of PSAK 71 Implementation Sholihati, Salsa Nabila; Cahyaningsih, Cahyaningsih
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13582

Abstract

This study aims to analyze the differences in financial performance influenced by Allowance for Impairment Losses (CKPN), Capital Adequacy, and credit restructuring before and after the implementation of PSAK 71. This research employs a quantitative method with secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange from 2016 to 2023. The sample consists of 240 observations from 30 banks over eight years, selected thro-ugh purposive sampling. The analysis includes difference tests and panel data regression using E-views 12. The results indicate significant differences in CKPN, capital adequacy, credit restructuring, and financial performance before and after PSAK 71 implementation. These findings suggest that PSAK 71 significantly impacts financial performance and credit restructuring policies. CKPN and credit restructuring negatively affect financial performance, although not significantly, while capital adequacy positively affects financial performance, but not significantly. This study contributes to banking companies in decision-making related to accounting policies and credit restructuring, and provides investors with insights into factors affecting the financial performance of banks. JEL Classification: G21; G28; M41 DOI: https://doi.org/10.26905/afr.v7i3.13582
Co-Authors Abadi, M. Taufiq Alexander Purba Alif, Rizky Mochamad Farida, Ajeng Lutfhiatul Hery Widijanto Majidah Majidah Nuralifah, Dieni Maitsa Paramita, Vevi Titania Putrie, Vitriany Syaurah Rahmadiah, Deva Anggraeni Sholihati, Salsa Nabila Suprehatin Suprehatin Wiwin Aminah