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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 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 Dinamika Akuntansi 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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REAKSI PASAR MEMODERASI GROWTH OPTION DAN PUBLIC OWNERSHIP TERHADAP KINERJA KEBERLANJUTAN Anggrainy, Faza Wahyu; Rosini, Iin; Nofryanti, Nofryanti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6507

Abstract

Kinerja keberlanjutan (sustainability performance) merupakan elemen strategis bagi perusahaan sektor energi mengingat tingginya kontribusi sektor ini terhadap emisi karbon nasional serta meningkatnya tuntutan investor dan regulator terkait penerapan prinsip Environmental, Social, and Governance (ESG). Penelitian ini bertujuan untuk menganalisis pengaruh growth option dan public ownership terhadap kinerja keberlanjutan dengan reaksi pasar sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan metode kuantitatif asosiatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan keberlanjutan perusahaan. Populasi penelitian mencakup seluruh perusahaan sektor energi, dengan teknik purposive sampling sehingga diperoleh 24 perusahaan sebagai sampel. Kinerja keberlanjutan diukur menggunakan rasio pengungkapan Global Reporting Initiative (GRI), growth option diukur dengan Price to Book Value (PBV), public ownership diukur dengan persentase kepemilikan saham publik, dan reaksi pasar diukur menggunakan Cumulative Abnormal Return (CAR). Ukuran perusahaan dan profitabilitas digunakan sebagai variabel kontrol. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis (MRA).
THE EFFECT OF CAPITAL INTENSITY AND GREEN ACCOUNTING ON TAX AVOIDANCE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATOR Sitti Khadija; Iin Rosini; Dian Widiyati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.648

Abstract

This study analyzes the determinants of corporate tax avoidance with focus on the roles of capital intensity and green accounting, and the moderation of corporate social responsibility (CSR) in the context of Indonesian healthcare companies. Using secondary data from annual and sustainability reports of 11 companies listed on the Indonesia Stock Exchange from 2020-2024, this research analyzes 55 panel data observations. The analysis method employs panel regression with common effect model after going through a series of model selection tests. The results reveal important findings: first, capital intensity does not significantly affect tax avoidance, indicating that fixed assets serve more for operational purposes than tax strategy. Second, green accounting has a significant positive effect on tax avoidance, showing the utilization of environmental costs to legally reduce tax burden. Third, CSR acts as a significant negative moderator in the relationship between capital intensity and tax avoidance, but is insignificant in moderating the relationship between green accounting and tax avoidance. These findings provide valuable contributions to the development of agency theory and sustainable corporate governance practices.
Pengaruh Ukuran Perusahaan, Tingkat Hutang, Terhadap Earning Persistense dengan Kinerja Keuangan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia (BEI) selama Periode 2019-2023) Supriyanto, Dafit; Weldhaningsih, Nurlaela; Yuliana, Prapti; Rosini, Iin
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 2 (2025): JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/z80qa013

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan tingkat hutang terhadap persistensi laba dengan kinerja keuangan sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Metode penelitian yang digunakan adalah analisis regresi dengan program Econometric Views 12 (EViews 12). Penarikan sampel dilakukan melalui purposive sampling yang menghasilkan 16 perusahaan dari 72 perusahaan yang ada. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap persistensi laba, sementara tingkat hutang memiliki pengaruh terhadap persistensi laba. Kinerja keuangan juga terbukti dapat memoderasi pengaruh ukuran perusahaan terhadap persistensi laba, tetapi tidak mampu moderasi pengaruh tingkat hutang terhadap persistensi laba. Temuan ini diharapkan dapat memberikan masukan bagi manajemen perusahaan dalam upaya meningkatkan ketahanan laba dan membantu peneliti selanjutnya untuk memperluas kajian dalam bidang ini.
A Descriptive Analysis Review of the Literature on the Impact of Green Accounting on Sustainable Development Goals (SDGs) Anthoni, Lukman; Winursito, Winursito; Kurniasih , Diah; Cahayasari, Rizki; Rosini, Iin
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1475

Abstract

Competition in the industry is increasing annually, leading industry players to compete in creating high-value-added products, but only a few industries are concerned about the environment. Green accounting has emerged in response to growing environmental concerns, as traditional accounting methods have been deemed inadequate in capturing environmental impacts. This study aims to provide evidence on the impact of implementing green accounting on sustainable development goals (SDGs). The approach used is descriptive qualitative, and data is collected through a literature search system or literature review. The results indicate that green accounting has a significantly positive effect on Sustainable Development Goals (SDGs).
The Company Size as a Moderator of the Effect of Corporate Social Responsibility (CSR) and Sales Growth on the Financial Performance of Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021-2024 Nabilah, Dwi Uthari; Hayati, Hikmatul; Pangaribuan, Laspita; Rosini, Iin
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1507

Abstract

This study aims to analyze the simultaneous effects of corporate social responsibility and sales growth on company financial performance, to analyze whether corporate social responsibility has a positive effect on company financial performance, to analyze whether sales growth has a positive effect on company financial performance, and to analyze whether company size moderates the effect of corporate social responsibility on company financial performance. To analyze whether corporate social responsibility has a positive effect on company financial performance. The population in this study was industrial sector companies listed on the IDX for the period 2021-2024, totaling 65 companies. The sampling technique used was purposive sampling, resulting in a research sample of 18 companies. The data was processed using E-views 12 software, and the research method used was quantitative with a descriptive approach. The analysis used was multiple linear regression analysis and moderated regression analysis. The results of this study indicate that corporate social responsibility and sales growth simultaneously affect company financial performance. Corporate Social Responsibility does not have a positive effect on company financial performance. Sales growth does not have a positive effect on company financial performance. Company size cannot moderate the effect of corporate social responsibility on company financial performance. Company size cannot moderate the effect of sales growth on company financial performance.
PRUDENCE MEMODERASI PENGARUH CAPITAL INTENSITY, KOMPENSASI EKSEKUTIF DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Fitria Herlina; Iin Rosini; Nofryanti
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v10i1.11579

Abstract

This study examines the influence of capital intensity, executive compensation, and financial distress on tax avoidance, with accounting conservatism as a moderating variable, in consumer cyclical sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research is motivated by inconsistent findings in previous studies and the increasing prevalence of tax avoidance practices that impact state revenue. A quantitative approach was employed using secondary financial statement data, analyzed through panel data regression and Moderated Regression Analysis (MRA). The results show that capital intensity, executive compensation, and financial distress have a significant effect on tax avoidance. In addition, accounting conservatism is proven to moderate the relationships between capital intensity, executive compensation, financial distress, and tax avoidance, serving as a quasi moderator. Overall, this study provides empirical evidence on how corporate financial characteristics and conservative reporting practices interact in influencing tax avoidance behavior. Keywords: Capital, Kompensasion, Tax, Financial, Konservatisme.
ANALISIS GOVERNANSI KORPORAT DALAM PENCEGAHAN KORUPSI DI BADAN USAHA MILIK NEGARA Dwi Purwanto; Iin Rosini; Nofryanti Nofryanti
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v10i1.11585

Abstract

This study aims to analyze the ineffectiveness of corporate governance implementation in preventing corruption within Indonesian State-Owned Enterprises (SOEs). Using a qualitative method and a literature review approach, the research examines books, journals, regulations, guidelines, institutional reports, and electronic sources related to governance practices and corruption control in SOEs. In addition to literature studies, researchers also conducted in-depth interviews to obtain more specific data regarding the implementation of corporate governance in BUMN. The findings indicate that although SOEs have adopted key governance principles—transparency, accountability, responsibility, independence, and fairness—along with several anti-corruption instruments such as gratuity control, whistleblowing systems, conflict-of-interest guidelines, asset-declaration obligations, and codes of conduct, these measures have not been fully effective in reducing corrupt practices. The main obstacles include the limited preventive role of the Gratuity Control Unit, inadequate protection for whistleblowers, weak enforcement of conflict-of-interest sanctions, unclear administrative sanctions for non-compliance with asset reporting, and persistent violations of behavioral standards. These results highlight the need to strengthen governance mechanisms to build a sustainable culture of integrity and restore public trust in SOEs. Keywords: Corporate Governance, Anti-Corruption, State-Owned Enterprises.
Managerial Ownership Moderates the Effects of Earnings Management, Capital Structure, and Business Risk on Financial Performance Puspita Sari Widiyanti; Iin Rosini; Nofryanti Nofryanti
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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

Abstract

This study examines whether managerial ownership moderates the effects of earnings management, capital structure, and business risk on the financial performance of Indonesian mining firms, an industry characterized by high volatility due to commodity-price cycles and regulatory dynamics. The objective is to clarify inconsistent prior evidence by testing both direct effects and moderation using a value-based performance measure. Employing a quantitative causal design, the study uses secondary data from audited annual financial statements of mining companies listed on the Indonesia Stock Exchange. Purposive sampling yields 14 firms observed over a five-year period, producing 70 firm-year observations. Financial performance is proxied by Economic Value Added (EVA), while earnings management, capital structure, business risk, and managerial ownership are operationalized using standard accounting-based proxies. Panel data regression is conducted using EViews to estimate the main effects and interaction terms. The results show that earnings management does not significantly affect EVA, whereas capital structure and business risk have positive and significant effects on EVA. However, managerial ownership does not moderate the relationships between earnings management, capital structure, or business risk and financial performance. These findings suggest that, in the mining sector, value creation is more closely linked to financing structure and risk-handling capacity than to earnings-smoothing behavior, and that low managerial ownership may limit its governance role as a moderating mechanism.
Analisis Perbandingan Job Costing dan Activity-Based Costing dalam Penentuan Biaya pada Perusahaan PLTS Ani Suryani; Melly Andini; Iin Rosini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 1 (2026): April: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i1.6029

Abstract

Cost determination is an important aspect in managing Solar Power Plant (PLTS) installation projects because it affects the efficiency of resource utilization and project cost control. Companies engaged in PLTS installation require an appropriate costing method to identify activities that consume the largest portion of project costs. This study aims to analyze the comparison between the Job Costing method and the Activity-Based Costing method in determining costs in a PLTS installation project. This research uses a descriptive method with a comparative approach. The data used in this study are project cost data obtained from the Bill of Material document of a PLTS installation project with a capacity of 446.4 kWp. The analysis was carried out by classifying project costs using the Job Costing method and allocating costs based on project activities using the Activity-Based Costing method. The results show that the total cost of the PLTS installation project is Rp3,403,452,664 with the largest component coming from material costs. Activity-based analysis indicates that the PLTS system installation activity consumes the largest portion of project costs. The findings indicate that the Activity-Based Costing method provides more detailed cost information related to project activities and can assist companies in improving cost control and enhancing efficiency in PLTS installation projects.
PENGARUH COMPETITIVE ADVANTAGE DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA USAHA DAN IMPLIKASINYA PADA KEBERLANJUTAN USAHA Purwatiningsih Purwatiningsih; Nofryanti Nofryanti; Iin Rosini
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1363

Abstract

This study aims to look at the effect of competitive advantage and environmental uncertainty on business performance and the implications for the sustainability of MSME businesses in Depok City. This type of research is associative quantitative (causality) and the population in this study are MSME business actors in Depok City. The sample of this research was determined by convenience sampling method so that the total sample is 100 samples. The data analysis technique used is Structural Equation Modeling (SEM) using the SmartPLS program data processing. The results showed that there was a significant influence of competitive advantage on business performance in Depok City. There is a significant influence of environmental uncertainty on business performance in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses in Depok City. There is a significant influence of environmental uncertainty on the sustainability of MSME businesses in Depok City. There is a significant influence of business performance on the sustainability of MSME businesses in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses through business performance in Depok City and there is a significant influence from the influence of environmental uncertainty on the sustainability of MSME businesses through business performance in Depok City.
Co-Authors A. Asrorudin Abdul Aziz ACHEAMPONG, KENNEDY Ade Firmansyah Alfi, Tubagus Ahmad Alfi Fahmi Ambarita, Parlindungan Anggrainy, Faza Wahyu Ani Kusumaningsih Ani Kusumaningsih Ani Suryani Anthoni, LUkman Aprizal, Muhamad Dicky Ardini, Ririn Arifin Billah Arini Nurul Pujiani Asrorudin, Ahmad Atha Farras Bagas Arya Agustyo Budi Santoso Kurniawan Budi, Saksono Cahayasari, Rizki Dani Rahman Hakim, Dani Rahman David Parningotan Gultom Dede Satia Wijaya Dede Yati Rosmiati Dian Widiyati Didik Setiawan Didik Setiawan Dwi Purwanto Edi Muhamad Hidayat Fadhil Muntazar Fahmi, Tubagus Ahmad Alfi Fahmi Febriyanti, Eny Finatariani, Endah Firman Tatariyanto Fitria Herlina Hayati, Hikmatul Hidayatul Mu `Arifin Hikmahtul Hayati Holiawati, Holiawati Immami Immami Ismanto, Juli Juli Ismanto Kristiyanto, Kristiyanto Kurniasih , Diah Kusumaningsih, Ani Lativa Nurunnisa Lindawati Lindawati Luvito, Andi Mahwiyah, Mahwiyah Melly Andini Mohamad Ghofur Muhamad Dicky Aprizal Muhammad Ikhsan Febriyanto 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 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 Rahmat Fauzi 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 Tabita Novikurniasari Harijanto Topan Pamungkas Vicky Cesar Mardjuki Vinka Yuliana Weldhaningsih, Nurlaela Wiandy Pratama Putra Widiyati, Dian Widodo, Yulfian Ibnu Cahyo Widya Ningsih Wiji Astuti Winursito, Winursito Wulan Nurdiana Sari Yayah Syahriyah Yuliana, Prapti