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All Journal Wahana Riset Akuntansi EKONOMIS : Journal of Economics and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat
Nurzi Sebrina
Universitas Negeri Padang
Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

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Tingkat Materialitas Berdasarkan Kepentingan Stakeholder pada Penyajian Laporan Keberlanjutan Alfa Tsurayya Fahira; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1548

Abstract

This study aims to investigate the level of materiality based on stakeholder importance in sustainability reports. This research will assess whether companies involve stakeholders in the materiality analysis process, what engagement methods are used, what are the most material topics according to stakeholders, and whether the sustainability report implies materiality topics in accordance with stakeholder needs in the presentation of the sustainability report. The population of this study are companies participating in the Asia Sustainability Reporting Rating (ASRRAT) 2020-2022. By using a sampling method, namely purposive sampling, 19 companies with 57 sustainability reports were obtained. Using the content analysis research method with a qualitative approach, this study found that the stakeholders most frequently involved in reporting are customers, employees, communities, governments, and shareholders with Focus Discussion Group (FGD), survey, and questionnaire engagement methods. Meanwhile, the most material topics according to stakeholders are economic performance topics, indirect economic impacts, and anti-corruption topics. On the environmental aspect, energy, water, biodiversity, and emission topics. In the social aspect, employment, occupational health and safety (OHS), training and education, and diversity and equality topics. Overall, the content of the sustainability report is in accordance with material topics according to stakeholder importance. But the company has not presented information on the disclosure of material topics in a complete and detailed way.
Analisis Dampak Kualitas Laba terhadap Hubungan Antara Readability dan Cost of Capital Mar Atu Syarifah; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1549

Abstract

The purpose of this study is to explore the relationship between disclosure quality, measured by the readability of the board of director report and cost of capital, and attempt to investigate the moderating effect of earning quality on relationship between readability and cost of capital. The population in this study are manufacture companies listed on Indonesian Stock Exchange in 2018-2022. The research uses purposive sampling technique to obtain research samples. The data analysis technique in this study used moderating regression analysis using the Eviews12 program. The result showed that readability of board of director reports does not impact on cost of capital. In addition, after moderating by earning quality, there is a significant association between readability and cost of capital.
Pengaruh Audit Firm Rotation, Komite Audit, dan Audit Capacity Stress Terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sub Sektor Bank yang Terdaftar di BEI Periode 2018-2022 Raka Aththaariq Akhbar; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1558

Abstract

This research aims to empirically prove the influence of audit firm rotation, audit committee and audit capacity stress on audit quality in banking sub-sector companies on the Indonesian Stock Exchange. In this research, 30 banking companies were used. The sampling technique used was purposive sampling. The data analysis method used in hypothesis testing is binary logistic regression and Wald test. In accordance with the results of hypothesis testing processed using the SPSS program, it was found that audit firm rotation had no significant effect on audit quality in banking sub-sector companies on the Indonesia Stock Exchange. In the second hypothesis testing stage, it was found that the audit committee had a positive and significant effect on audit quality in banking sub-sector companies on the Indonesia Stock Exchange, while in the third hypothesis testing results it was successfully proven that audit capacity stress had a negative and significant effect on audit quality in sub-sector companies. Banking on the Indonesian Stock Exchange. In accordance with the results of hypothesis testing obtained, it is recommended that companies continue to optimize the role of the audit committee as part of the monitoring instruments within the company. When the role of the audit committee runs well and consistently, the quality of the audit will be better. Through strict supervision, the possibility of fraud will be smaller so that the quality of the resulting audit will be higher and beneficial for stakeholders, especially investors.
Pengaruh Keberagaman Gender terhadap Kinerja Perusahaan dengan Corporate Sosial Responsibility sebagai Variabel Mediasi Meysa Fanesha; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1717

Abstract

This study aims to analyze the effect of gender diversity on firm performance with corporate social responsibility as an intervening variable. Gender diversity is measured by the ratio of the presence of women on the board of directors and commissioners to the total number of members of the board of directors and commissioners. Firm performance is assessed using three proxies: Return on Assets (ROA), Return on Equity (ROE), and Tobin's Q. CSR is evaluated using the CSR disclosure index, which Garanina and Kim developed in 2023. The data used are annual reports and sustainability reports of consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2018-2022. Consumer non-cyclicals companies produce goods or services to meet primary needs. Samples were taken using purposive sampling, totaling 64 companies. The analysis used the Partial Least Square (PLS) method. The results show that gender diversity does not affect firm performance with ROA and ROE proxies but does affect performance with the Tobin's Q proxy. Additionally, gender diversity negatively affects CSR, and CSR has a significant positive effect on performance with the ROA proxy but no effect on ROE and Tobin's Q proxies. CSR mediates the effect of gender diversity on firm performance with the ROA proxy but does not mediate the effect on performance with the ROE and Tobin's Q proxies.
Pengaruh Rating Risiko ESG dan Pengungkapan Keanekaragaman Hayati terhadap Kinerja Keuangan Perusahaan Liza Fitra Utami; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1761

Abstract

This study aims to examine the effect of ESG risk rating and biodiversity disclosure on firm's financial performance. This research adopts a causal associative approach with quantitative methodology. The population includes all companies listed on the Indonesia Stock Exchange in 2022. Using a purposive sampling method, 87 companies were selected as the research sample for the one-year observation period of 2022. The firm’s financial performance as dependent variable is measured by Return on Assets and Tobin's Q. ESG risk rating, as one of the independent variables, utilizes scores issued by Morningstar Sustainalytics. Biodiversity disclosure, another independent variable, is measured using GRI 304 disclosure index, where each disclosure item is scored between 0 to 3. F-test results indicate that the independent variables jointly affect the dependent variable. But, t-test results show that there are no significant effect of ESG risk rating and biodiversity disclosure on firm’s financial performance.
Pengaruh Environmental, Social and Governance (ESG) Risk dan Enterprise Risk Management (ERM) terhadap Kinerja Perusahaan Irwansyah, Irwansyah; Sebrina, Nurzi
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2075

Abstract

This study examines the effect of ESG Risk and ERM on company performance. The population used in this study are companies listed on the Indonesia Stock Exchange in 2023. The sampling technique in this study is purposive sampling, where 77 companies pass. The data used is secondary data, including ESG Risk scores from Morningstar Sustainalytics, risk management disclosures, and financial and non-financial data obtained from the official website of the Indonesia Stock Exchange and the company's annual report. Company performance is measured using return on assets (ROA). The results showed that the ESG Risk of companies listed on the Indonesia Stock Exchange does not affect company performance. In contrast, ERM, as measured by disclosure items, negatively influences firm performance. These findings provide new insights into the relationship between risk management, ESG factors, and financial performance in the context of the Indonesian capital market.
Pengaruh Struktur Kepemilikan Institusional, Profitabilitas, dan Kebijakan CSR terhadap Konservatisme Akuntansi Mustikasari, Rany; Sebrina, Nurzi
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1695

Abstract

In the turbulent years of 2020–2022, this study looks into the factors that influence accounting conservatism in state- owned companies (SOEs) listed on the Indonesia Stock Exchange (IDX). We examine the effects of institutional ownership structure, profitability, and corporate social responsibility (CSR) on accounting conservatism, using a sample of thirty businesses. Our results indicate that CSR and institutional ownership structures have a substantial impact on accounting conservatism. This implies that shifts in institutional ownership may have an impact on accounting procedures and may result in a preference for more cautious reporting techniques. But there was no discernible link between profitability and accounting conservatism, suggesting that profitability may not have a major influence on accounting procedures in emergency situations. These findings highlight how crucial it is to take into consideration non-financial aspects of SOE accounting processes, such as institutional ownership and CSR guidelines. This study also emphasizes the need for future investigation to better understand the causal links between these factors, investigate cross-sector or cross-national comparisons, and look at the effects of accounting conservatism on company performance. By shedding light on the variables impacting accounting conservatism in SOEs, this study adds to the body of knowledge already in existence. This enhances our comprehension of accounting practices in the Indonesian setting and has important ramifications for practitioners and policymakers.
Pengaruh Carbon Emission Disclosure terhadap Nilai Perusahaan dengan Sensitivitas Industri sebagai Variabel Moderasi: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Putri, Shinta Aulana; Sebrina, Nurzi
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2143

Abstract

This study aims to examine the effect of carbon emission disclosure on firm value with industrial sensitivity as a moderating variable in companies listed on the Indonesia Stock Exchange in 2019-2022. This research adopts a causal associative approach with quantitative methodology. The selection of a sample of 71 companies uses a purposive sampling method. The firm’s value as dependent variable is measured by Tobin's Q. Carbon emission disclosure as independent variable utilizes carbon disclosure checklist with consists of 18 disclosure items and industrial sensitivity as moderating variable based on industry high profile and low profile. The data analysis technique in this study used moderating regression analysis using the Eviews12 program. The result indicate that carbon emission disclosure has positive and significant effect on firm value, but industrial sensitivity correlation is not able to strengthen or weaken the relationship between carbon emission disclosure and firm value.
Pengaruh Environmental, Social, and Governance (ESG Performance) terhadap Manajemen Laba dengan Kepemilikan Manajerial dan Managerial Overconfidence sebagai Variabel Moderasi Wulandari, Miranti; Sebrina, Nurzi
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2865

Abstract

This study investigates the impact of ESG performance on earnings management, with managerial ownership and managerial overconfidence as moderating variables. Earnings management in this research is measured by discretionary accruals as a proxy. ESG performance is measured based on scores from Refinitiv Eikon. Managerial ownership is measured by the ratio of shares owned by managers to the total shares. Meanwhile, managerial overconfidence is measured by the comparison of the debt equity ratio (DER) to the industry median. The population for this study consists of all companies listed on the IDX in Indonesia from 2019 to 2023, selected using purposive sampling techniques, resulting in a total sample of 205 companies over 5 years of research. The results indicate that ESG performance does not have a significant effect on earnings management. However, managerial ownership weakens this relationship, while managerial overconfidence does not show a moderating effect.
Pengaruh Media Exposure dan Kepemilikan Manajerial terhadap ESG Performance Lestari, Lidia Ayu; Sebrina, Nurzi
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.3011

Abstract

This study aims to analyze the effect of media exposure and managerial ownership on ESG performance. ESG performance is measured by the ESG score issued by Refinitiv Eikon. Media exposure is measured using the Janis-Fadner Coefficient. Managerial ownership is measured by the number of shares owned by management compared to the number of shares outstanding. This research is causality research with a quantitative approach. The object of this research is all companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023 using a sampling method, namely purposive sampling so that the final sample of this study was 172 with 43 companies during the 4 year research period. In conducting hypothesis testing, this study uses panel data regression analysis using Eviews software version 12. Overall, the results of this study indicate that media exposure in high profile companies has a positive effect on ESG performance, while low profile companies have no effect on ESG performance. Managerial ownership of high profile and low-profile companies has no effect on ESG performance.
Co-Authors Aldesis, Jihan Farrah Alfa Tsurayya Fahira Arri Wiryadi Ary Syofian Bahrun Nafis Brigita Ahabba Chyntya Lisnawati Dewi Pebriyani Dwi Widya Pratiwi Efrizal Syofyan Erly Mulyani Erni Masdupi Fefri Indra Arza Fiony Melenia Fitra, Halkadri Fitria Ridhaningsih Hafifi, Luthfi Halmawati Halmawati Helmy, Herlina Henri Agustin Husnil Khatimah Ibnu Satiya Indah Suryani Mukhtar Intan Wahyu Zulhijmi Irwansyah Irwansyah Kazbarani Alvino Lestari, Lidia Ayu Lidia Marselina Liza Fitra Utami Mar Atu Syarifah Mardha Tillah Marissa Ramdhany Marselina, Lidia Mayar Afriyenti Meysa Fanesha Mia Angelina Setiawan Muhammad Aidi Akbar Mustikasari, Rany Nayang Helmayunita Nofrian, Mero Ruddi Novita Anggraini Putri, Shinta Aulana Rahmadia Pratiwi Rahmat Riandi Rahmi Kurnia Raka Aththaariq Akhbar Retno Istiani Risa Martasya Riski Suaidah Rommy Septia Arifin Salma Taqwa Sela Mandiri Septia Dwijayani Sri Ayu Saputri Sri Novita Suhairi Suhairi Suhanda Suhanda Syahrizal Syahrizal Usi Gustria Vanica Serly Vita Fitria Sari Wenni Futria Mori Widya Syamita Wilia Kastuti Wira Nofita Wulandari, Miranti Yeniwati Yeniwati Yuni Fatma Zulfah Ira Simatupang