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All Journal AKUNTABILITAS Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business JURNAL AKUNTANSI ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Terapan Akuntansi Syntax Idea Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Educivilia: Jurnal Pengabdian Pada Masyarakat Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Journal of Law, Administration, and Social Science Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Abdi Masyarakat Multidisiplin JAKPI International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri ITQAN: Journal of Islamic Economics, Management, and Finance JURNAL PARADIGMA: Journal of Sociology Research and Education Jurnal Mahasiswa Manajemen dan Akuntansi Indonesia Accounting Research Journal Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) TOFEDU: The Future of Education Journal The Manager Reveiew Jurnal Ilmiah Multidisiplin Indonesia IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Riset Akuntansi dan Keuangan Indonesia Asian Journal of Social and Humanities Jurnal Cendekia Ilmiah
Iin Rosini
Universitas Pamulang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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THE ROLE OF INVESTMENT OPPORTUNITY SET IN MODERATING THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND INFORMATION ASYMMETRY WITH PROFIT QUALITY Nita Oktaviani Ginting; Nofryanti; Iin Rosini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.448

Abstract

This study aims to analyze the role of investment opportunity set in moderating the relationship between capital structure and information asymmetry with profit quality in consumer non-cyclicals companies in Indonesia during the period 2021-2023. The study uses a sample of 96 consumer non-cyclical companies listed on the Indonesia Stock Exchange from 2021 to 2023. This study employs secondary data obtained from financial reports, annual reports published on the IDX, and historical data of the highest, lowest, and closing stock prices listed on yahoo.finance. Hypothesis testing is carried out using a panel data linear regression model with EViews 12 software. The results of this study indicate that capital structure affects profit quality, information asymmetry does not affect profit quality, investment opportunity set cannot moderate the relationship between capital structure and profit quality, and investment opportunity set cannot moderate the relationship between information asymmetry and profit quality.
Good Corporate Governance Dan Media Exposure Terhadap Carbon Emission Disclosure Dengan Pemoderasi Kinerja Lingkungan Muhamad Dicky Aprizal; Iin Rosini; Suripto Suripto
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6158

Abstract

This research aims to provide empirical evidence on the influence of Good Corporate Governance and Media Exposure on Carbon Emission Disclosure, with Environmental performance as a moderating variable. The population in this study consists of companies listed in the Top 50 Big Cap Public Listed Companies on the Indonesia Stock Exchange from 2018 to 2022. The sample was determined using a purposive sampling technique, resulting in 20 companies with a total of 100 observational data points. The analytical technique and hypothesis testing were conducted using panel data regression analysis through Eviews-12. The results indicate that Good Corporate Governance has a negative effect on Carbon Emission Disclosure, while Media Exposure has a positive effect on Carbon Emission Disclosure. Environmental performance moderates the relationship between Good Corporate Governance and Carbon Emission Disclosure; however, it does not moderate the relationship between Media Exposure and Carbon Emission Disclosure.
Relationship Between Capability and Sustainability Performance: Evidence from Indonesia Rosini, Iin; Hakim, Dani Rahman
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.10656

Abstract

A number of studies have proven that capabilities or strategies can influence sustainability performance. This study aims to examine the effect of capability dimensions on sustainability performance within the scope of companies in Indonesia. The population in this study were all accounting and financial managers, control managers, environmental managers, human resources, marketing, operations, and corporate social responsibility (CSR) of 116 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample taken was 185 managers from 45 companies. Data collection methods with questionnaires developed from research (Henri, 2006) and (Staniškis & Arbaciauskas, 2009). The data analysis method uses structural equation modeling (SEM) with Smart PLS. The results of this study indicate that sustainability performance is influenced by market orientation and entrepreneurship which are capability dimensions.
PERAN CORPORATE GOVERNANCE MEMODERASI HUBUNGAN INVESTASI HIJAU DAN TEKANAN STAKEHOLDER DENGAN PENGUNGKAPAN EMISI KARBON Rupianna Tambunan; Iin Rosini; Nofryanti
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14688

Abstract

Penelitian ini bertujuan untuk mengkaji peran tata kelola perusahaan dalam memoderasi hubungan antara investasi hijau dan tekanan stakeholder dengan pengungkapan emisi karbon pada perusahaan non-keuangan yang terdaftar di BEI selama periode 2022-2023. Penelitian ini menggunakan 120 perusahaan sebagai sampel yang dipilih melalui teknik purposive sampling. Pengujian hipotesis dilakukan dengan model regresi linier data panel menggunakan software Eviews-12. Hasil penelitian menunjukkan bahwa investasi hijau dan tekanan stakeholder berpengaruh terhadap pengungkapan emisi karbon. Namun, tata kelola perusahaan tidak dapat memoderasi pengaruh investasi hijau terhadap pengungkapan emisi karbon, sementara tata kelola perusahaan dapat memoderasi pengaruh tekanan stakeholder terhadap pengungkapan emisi karbon.
Implementation of Financial Accounting Standards Statement Number 24 in Companies Conducting Initial Public Offerings in Indonesia Nurunnisa, Lativa; Putra, Wiandy Pratama; Nuryati, Neni; Rosini, Iin
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 4 No. 2 (2025): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v4i2.122

Abstract

This study aims to analyze the implementation of the Financial Accounting Standards Statement (PSAK) Number 24 regarding the disclosure of post-employment benefits in companies conducting an Initial Public Offering (IPO) on the Indonesia Stock Exchange (BEI) in March 2025. The research method employed is content analysis of the financial statements of Initial Public Offering companies, with a particular focus on the Income Statement and Notes to the Financial Statements. The study sample consists of five companies that have either completed or are in the process of an Initial Public Offering, namely PT Sinar Terang Mandiri Tbk, PT Jantra Grupo Indonesia Tbk, PT Yupi Indo Jelly Gum Tbk, PT Medela Potentia Tbk, and PT Fore Kopi Indonesia Tbk. The findings indicate that these companies have generally implemented Financial Accounting Standards Statement Number 24 properly by engaging independent actuaries to calculate post-employment benefit obligations and providing adequate disclosure in their initial public offering statements.
Demokrasi dan pajak: Menelusuri hubungan dinamis antara sistem politik dan mobilisasi pendapatan Wijaya, Suparna; Rosini, Iin
Journal of Law, Administration, and Social Science Vol 5 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i2.1495

Abstract

Penelitian ini bertujuan untuk mengkaji hubungan antara sistem demokrasi dan penerimaan pajak melalui pendekatan Systematic Literature Review (SLR). Demokratisasi diasumsikan memiliki implikasi pada kepatuhan pajak, akuntabilitas fiskal, dan legitimasi kebijakan perpajakan, yang pada akhirnya memengaruhi total penerimaan pajak. SLR dilakukan dengan menganalisis 47 artikel ilmiah yang diterbitkan dalam jurnal terindeks Scopus dan Web of Science selama periode 2010-2024. Hasil kajian menunjukkan bahwa terdapat hubungan positif yang signifikan antara kualitas demokrasi dan penerimaan pajak, terutama pada negara-negara dengan institusi yang kuat. Mekanisme yang mendasari hubungan ini mencakup: (1) peningkatan akuntabilitas pemerintah dalam pengelolaan dana publik, (2) penguatan kontrak sosial dan legitimasi pajak, (3) peningkatan partisipasi wajib pajak dalam pembuatan kebijakan fiskal, dan (4) reformasi administrasi perpajakan yang lebih transparan. Penelitian ini juga mengidentifikasi faktor-faktor moderasi seperti tingkat pembangunan ekonomi, kapasitas institusional, dan ketimpangan pendapatan yang memengaruhi kekuatan hubungan tersebut. Implikasi dari temuan ini menyarankan bahwa penguatan institusi demokratis dan partisipasi publik dalam pengambilan keputusan fiskal dapat menjadi strategi penting untuk meningkatkan penerimaan pajak di negara berkembang.
Market Anomalies in Stock Returns: A Comparative Analysis of Kompas 100 Index Companies and Investor33 Index Dayanti, Dayanti; Nofryanti, Nofryanti; Rosini, Iin
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.62699

Abstract

This research aims to analyse the impact of the week-four effect and the January effect on stock returns, focusing on companies listed in the Kompas 100 and Investor33 indices, with respective sample sizes of 150 and 125, spanning the period from 2018 to 2022. Hypothesis testing was performed using panel data regression analysis, revealing that neither the week-four effect nor the January effect significantly influences stock returns within the Kompas 100 index. In contrast, both effects have a notable impact on stock returns in the Investor33 index, which is also projected to yield better stock returns in the future compared to the Kompas 100. These findings underscore that stock returns serve as an indicator of a company’s appeal to investors, with companies demonstrating strong future prospects typically attracting greater investor interest.
IMPACT OF ACCOUNTING, MANAGERIAL AND TECHNOLOGY METHODS IMPLEMENTATION ON SMES' FINANCIAL PERFORMANCE Budi, Saksono; Rahman Hakim, Dani; Rosini, Iin; Acheampong, Kennedy
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pz93k758

Abstract

This study analyzes the influence of implementing accounting, managerial, and technology methods on the financial performance of small and medium enterprises (SMEs). The implementation of accounting methods was reflected based on the dimensions of intellectual capital, internal control system, and the availability of financial statements. The managerial methods, on the other hand, were reflected by business strategy, market orientation, and total quality management. Meanwhile, the technology was reflected by the payment gateway, receipt services, and e-commerce dimensions. As a case study, this study sampled 220 SMEs with a turnover of around 300 million to 2.5 billion rupiahs per annum in South Tangerang City. We chose SMEs in this city because it is one of the areas with the highest economic growth in Indonesia. Therefore, the development of SMEs in this city would likely be an excellent example of SMEs in other regions in Indonesia. Using the structural equation modelling partial least square (SEM-PLS) estimator, this study revealed that accounting and managerial methods positively influence SMEs' financial performance. However, this study found no evidence that technology adoption influences it. It implies that SMEs were still unfamiliar with technological adoption. The investments issued by SMEs to adopt technology seem unable to create the expected rate of returns.
GOOD CORPORATE GOVERNANCE MEMODERASI HUBUNGAN KOMPENSASI EKSEKUTIF, PREFERENSI RISIKO EKSEKUTIF DAN KONEKSI POLITIK DENGAN TAX AVOIDANCE Ade Firmansyah; Suripto; Iin Rosini
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.23648

Abstract

The phenomenon of tax avoidance practices in Indonesia, as revealed by the Directorate General of Taxes and the Tax Justice Network and carried out by several large companies, is closely related to corporate governance activities, resulting in a state loss of 2,736 million US Dollars within one year. This research aims to examine and analyze how Good Corporate Governance moderates the relationship between executive compensation, executive risk preferences, and political connections with tax avoidance. This study uses an associative quantitative research design. The population for this research includes all companies listed in the IDX80 on the Indonesia Stock Exchange from 2020 to 2024, totaling 80 companies. The sample was determined using saturation sampling, yielding 80 companies over a five-year period, resulting in 400 data observations. Data analysis was performed using panel data regression with E-views version 12 as the analytical tool. The results show that executive compensation has a positive effect on tax avoidance, while executive risk preferences and political connections do not influence tax avoidance. Independent commissioners are not able to moderate the relationship between executive compensation, executive risk preferences, and political connections with tax avoidance. This indicates that the role of independent commissioners does not weaken the relationship between these variables and tax avoidance. The audit committee is also unable to moderate the relationship between executive compensation and political connections with tax avoidance. This indicates that the audit committee does not weaken this relationship. Nevertheless, the audit committee is capable of moderating the relationship between executive risk preferences and tax avoidance. This result indicates that the audit committee strengthens the relationship between executive risk preferences and tax avoidance.
Pengaruh SDGs Dan Intellectual Capital Terhadap Kinerja Keuangan Dengan Investasi Hijau Sebagai Variabel Moderasi Susanti, Evi; Widiyati, Dian; Rosini, Iin
Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Vol. 4 No. 1 (2025): Edisi Agustus
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/factory.v4i1.1214

Abstract

Sustainable Development Goals (SDGs) dan intellectual capital telah menjadi pertimbangan strategis dalam meningkatkan kinerja keuangan perusahaan, khususnya di sektor transportasi. Di sisi lain, investasi hijau semakin diakui sebagai variabel yang berpotensi memoderasi keterkaitan antara inisiatif lingkungan dan hasil keuangan perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh SDGs dan intellectual capital terhadap kinerja keuangan perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2024, serta menguji peran investasi hijau sebagai variabel moderasi dalam hubungan tersebut. Pendekatan kuantitatif digunakan dengan menerapkan analisis regresi linier berganda dan uji moderasi. Kinerja keuangan dianalisis dalam kaitannya dengan implementasi SDGs dan intellectual capital, baik secara langsung maupun melalui interaksi dengan investasi hijau sebagai variabel moderasi. Pengujian hipotesis dilakukan berdasarkan nilai probabilitas (p-value) dan nilai t-statistik. Hasil penelitian menunjukkan bahwa SDGs berpengaruh positif dan signifikan terhadap kinerja keuangan. Sebaliknya, intellectual capital dan investasi hijau tidak menunjukkan pengaruh langsung yang signifikan. Selain itu, investasi hijau juga tidak mampu memoderasi hubungan antara SDGs dan kinerja keuangan maupun antara intellectual capital dan kinerja keuangan. Temuan ini menegaskan bahwa implementasi SDGs memiliki peran penting dalam meningkatkan kinerja keuangan perusahaan. Namun demikian, intellectual capital dan investasi hijau belum menunjukkan pengaruh yang signifikan, baik secara langsung maupun sebagai variabel moderasi dalam konteks penelitian ini.
Co-Authors A. Asrorudin Abdul Aziz ACHEAMPONG, KENNEDY Ade Firmansyah Alfi, Tubagus Ahmad Alfi Fahmi Ambarita, Parlindungan Anggrainy, Faza Wahyu Ani Kusumaningsih Ani Suryani Anthoni, LUkman Aprizal, Muhamad Dicky Ardini, Ririn Arifin Billah Arini Nurul Pujiani Asrorudin, Ahmad Bagas Arya Agustyo Budi, Saksono Cahayasari, Rizki Dani Rahman Hakim, Dani Rahman David Parningotan Gultom Dian Widiyati Didik Setiawan Didik Setiawan Dwi Purwanto Edi Muhamad Hidayat Evi Susanti Fahmi, Tubagus Ahmad Alfi Fahmi Farras, Atha Febriyanti, Eny Finatariani, Endah Fitria Herlina Hayati, Hikmahtul Hayati, Hikmatul Hidayatul Mu `Arifin Hilda, Hilda Sri Hastuti Holiawati, Holiawati Immami Immami Ismanto, Juli Juli Ismanto Kristiyanto, Kristiyanto Kurniasih , Diah Kurniawan, Budi Santoso Kusumaningsih, Ani Lativa Nurunnisa Lindawati Lindawati Luvito, Andi Mahwiyah, Mahwiyah Mardjuki, Vicky Cesar Melly Andini Mohamad Ghofur Muhamad Dicky Aprizal Muhammad Ikhsan Febriyanto Muntazar, Fadhil Nabilah, Dwi Uthari NGATIMIN, NGATIMIN Nita Laila Asyifa Nita Oktaviani Ginting Nofriyanti Nofriyanti Nofryanti Nofryanti Nofryanti Nofryanti , Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti, Nofryanti Nurul Hasanah Nurunnisa, Lativa Nuryati, Neni Pangaribuan, Laspita Parlindungan Ambarita Purwatiningsih Purwatiningsih Puspita Sari Widiyanti Putra, Wiandy Pratama Raden Mohamad Herdian Bhakti Rahman Hakim, Dani Ridwan Fauzi Ari Hamzah Rizqillah, Fahmi Roby Awaludin Rosita Wulandari Rupianna Tambunan Silvia Silvia Siti Nurul Fathimah Siti Ratna Sari Dewi Sitti Khadija Sofyan Supriyanto, Dafit Suripto Suripto Suripto Suripto Suripto Tatariyanto, Firman Topan Pamungkas Weldhaningsih, Nurlaela Wiandy Pratama Putra Widiyati, Dian Widodo, Yulfian Ibnu Cahyo Widya Ningsih Wijaya, Dede Satia Winursito, Winursito Wulan Nurdiana Sari Yayah Syahriyah Yuliana, Prapti Yuliana, Vinka