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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Jurnal Al-Qardh Jurnal Riset Akuntansi Dan Bisnis Airlangga AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) Akuntabel : Jurnal Ekonomi dan Keuangan METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Owner : Riset dan Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Asia Ilomata International Journal of Management AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Proceeding of International Conference on Entrepreneurship (IConEnt) International Research Journal of Business Studies Accounting Analysis Journal E-JURNAL AKUNTANSI
Isnalita
Airlangga University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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MEDIASI AKSESIBILITAS MODAL UTANG PADA PENGARUH KINERJA LINGKUNGAN TERHADAP FINANCIAL DISTRESS Puspita Sari; Dian Agustia; Isnalita Isnalita; Mienati Somnya Lasmana
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5439

Abstract

This study proves empirically that the accessibility of debt capital mediates the effect of environmental performance on financial distress. This study uses simple mediation analysis to analyze the data and SPSS 24 software to process the data. This study used a purposive sampling method with a total sample of 219 companies in the basic industrial and chemical, mining and agricultural sectors which were listed on the Indonesia Stock Exchange and PROPER Indonesia during 2013-2018. Based on the results of empirical tests, this study found that the accessibility of debt capital does not mediate the effect of corporate environmental performance on financial distress. This is because environmental performance is an indicator that is still relatively new to the Indonesian financial market. Thus, creditors as corporate stakeholders have not considered environmental performance as a guarantee for the company's performance in fulfilling its obligations. However, contrary to these results, the company's environmental performance was found to have an effect on financial distress. Where, companies with good environmental performance tend to have adequate capabilities in managing their resources, especially the company's economic resources. Thus, the results of this study have confirmed the resource-based view theory and the trade-off theory.
ERP's function as a moderating factor in accounting quality and audit attributes Merlyana Dwinda Yanthi; Isnalita Isnalita
Journal of Innovation in Business and Economics Vol. 9 No. 02 (2025): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v9i02.38174

Abstract

The objective of this research is to investigate how specific audit characteristics impact the quality of financial statements in manufacturing firms and whether enterprise resource planning (ERP) can enhance the relationship between audit attributes and accounting quality. The study analyzes a sample of 940 manufacturing companies listed between 2018 and 2022. Data analysis was conducted using basic linear regression and Moderated Regression Analysis (MRA). The findings indicate that ERP does not enhance the effect of audit tenure on accounting conservatism and earnings management. However, ERP appears to weaken the influence of auditor specialization on these measures of accounting quality. This study contributes to the existing literature by extending the analysis of audit tenure and accounting quality through the inclusion of ERP as a moderating variable.
The Value Relevance of Accounting Information on The Holdings of Cryptocurrencies Nur Astri Sari; Isnalita
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10771

Abstract

This study investigates the value relevance of accounting information for cryptocurrency holdings under the IFRS Interpretations Committee’s (IFRS IC) agenda decisions. It examines whether the classification of cryptocurrencies as intangible assets (IAS 38) or inventories (IAS 2) influences the decision-usefulness of accounting information in explaining share prices. The analysis is grounded in the Ohlson (1995) valuation model. Using a sample of IFRS reporters with holdings of cryptocurrency, this study employs regression analysis to test the association between share prices and key financial metrics, including book value of equity per share, earnings per share, and a dummy variable representing cryptocurrency classification. The results indicate that traditional accounting metrics book value of equity and earnings per share remain highly relevant in explaining share prices. However, the classification of cryptocurrency holdings under IAS 2 or IAS 38 does not significantly contribute to share price determination. This study extends the value relevance literature by focusing on the emerging asset class of cryptocurrencies.
Impact of Human Resource Investment on Firm Value Linggardjaja, Irene Kristanti; Isnalita, Isnalita
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.622 KB) | DOI: 10.20961/jab.v20i1.501

Abstract

This study attempts to investigate the effect of Human Resource (HR) investment that has been done by a firm. Human resource investment became the main focus of this research because HR is one of the key factors of a firm’s success. However, a great HR investment costs a lot of money that not every firm is willing to take risks. The objective of this study is to find out whether HR investment, in the form of training and education, create value for the firm. Tobin’s Q is used as a firm value proxy. This study uses multiple linear regression method for hypothesis testing and use probability sampling method with simple random sampling technique on non-finance companies listed in Indonesian Stock Exchange between 2013-2017. Final sample of this study is 540 firm-years. The result of this study does not support the initial proposition: HR investment does not have significant impact in creating values for companies. Penelitian ini berusaha untuk menyelidiki pengaruh investasi Sumber Daya Manusia (SDM) yang telah dilakukan oleh suatu perusahaan. Investasi SDM menjadi fokus utama penelitian ini karena SDM adalah salah satu faktor kunci kesuksesan perusahaan. Namun, investasi SDM yang baik membutuhkan dana yang besar sehingga tidak setiap perusahaan mau mengambil risiko untuk melakukannya. Tujuan dari penelitian ini adalah untuk mengetahui apakah investasi SDM, dalam bentuk pelatihan dan pendidikan, menciptakan nilai bagi perusahaan. Tobin’s Q digunakan sebagai proksi nilai perusahaan. Penelitian ini menggunakan metode regresi linier berganda untuk pengujian hipotesis dan menggunakan metode probability sampling dengan teknik simple random sampling pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia antara 2013-2017. Sampel akhir dari penelitian ini adalah 540 perusahaan-tahun. Hasil penelitian ini tidak mendukung hipotesis awal: investasi SDM tidak memiliki pengaruh signifikan dalam menciptakan nilai bagi perusahaan.
Polusi Dan Saham : Investigasi Dampak Emisi Gas Rumah Kaca Terhadap Return Saham Putri Dwi Yanti; Zayyan Ahmad Nuryaddin; Isnalita Isnalita
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2757

Abstract

This study examines the impact of greenhouse gas (GHG) emission levels on stock returns of companies listed on the Indonesia Stock Exchange during the period 2018-2022. Using the Ordinary Least Squares (OLS) method and data from the Osiris and Bloomberg databases, this study analyzes a sample of 146 companies. The results show that GHG emissions have a significant negative impact on stock returns. These findings underscore that investors consider GHG emissions as an indicator of environmental risk in their investment decisions. The study also highlights the importance of transparency in emission reporting to attract sustainable investments. Limitations of this study include the scope of data limited to public companies in Indonesia. Therefore, further research with a larger sample and more comprehensive emission data is needed.
WOMEN LEADERSHIP AND CORPORATE WATER INFORMATION DISCLOSURE: MODERATING EFFECT OF INTERNET VISIBILITY Renna Magdalena; Isnalita Isnalita; Noorlailie Soewarno
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.19798

Abstract

Indonesia faces a critical clean water scarcity issue, with only 67% of the population's water demand satisfied in 2021. This study examines the role of women directors in enhancing water information disclosure, focusing on the moderating effect of internet visibility. A quantitative research design was employed, analyzing secondary data from 723 Indonesian companies listed on the Indonesia Stock Exchange (IDX) that published GRI Sustainability reports from 2019 to 2022. The unit of analysis is firm-year observations, with water disclosure measured through GRI 303 content analysis. Regression analysis tested the research hypotheses. Results show that women directors positively influence water disclosure, supporting the first hypothesis. Furthermore, the second hypothesis is also accepted, as internet visibility amplifies this relationship, fostering greater transparency. These findings highlight the novel role of internet visibility and gender diversity in enhancing water disclosure practices, offering insights into corporate governance for sustainable development in Indonesia.
The Mediation Role of Financial Performance on the Influence of Green Accounting on Banking Sector Company Value Ardian Noor Trisnabudi; Isnalita
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1409

Abstract

This study aims to examine the influence of green accounting and financial performance on company value and the role of economic performance in mediating the impact of green accounting on company value. The research population is 47 banking companies listed on the IDX from 2021 to 2023. The sampling technique used purposive sampling with 132 observation research samples. The results of the study show that green accounting has a positive effect on company value. At the same time, financial performance cannot mediate the influence of green accounting on company value. The study's results support the stakeholder theory that companies must consider environmental impacts to improve relationships with other stakeholders. The research results can also encourage governments and regulatory authorities to develop policies that support ecological transparency and sustainable accounting reporting. This research is limited to collecting green accounting data for some companies that do not present sustainability reports separately, making it difficult for researchers to trace the data.
Co-Authors Abdul Hamid Aini, Suci Nur Aldila Putri Soleha Annisa, Tapi Omas Anshari, Rahman Ardian Noor Trisnabudi Armizha Rahmatika Basuki , Bermawi, Bastiana Budastra, Made Aditya Devi Sulistyo Kalanjati Dian Agustia Dian Anita Nuswantara Dwi May Adi Indra Lluciana Dyan Febrina Kusumadewi Eko Budi Santoso Eko Budi Santoso Emaluta, Fikriya Hanim Kardiya Etik Wahyuningsih Farida Ifadotunnikmah Febrianti, Winanda Rizki Fikriya Emaluta Gilang Puspita Heru Tjaraka I Made Narsa Ichsanto, Farhan Hanang IRENE NATALIA Irwan Adimas Ganda Saputra Izzato Millati Jeffits Khusnu Alif JEFFITS KHUSNU ALIF Junaidi Junaidi Juni Ekowati Kurniawati, Ika Atma Linggardjaja, Irene Kristanti Merlyana Dwinda Yanthi Mienati Somnya Lasmana Mochammad Yuwono Muhammad Faris Adrianto, Muhammad Faris Ninis Nur Solichah Noorlailie Soewarno Noorlaily Sewarno NOORLAILY SEWARNO Noorlaily Soewarno Nor Hasan Nor Hasan Nur Astri Sari Nurul, Mochammad Prahbawati, Ni Komang Wahyu Trisna Pratama, Adam Purwitasari, Neny Puspita Sari Putri Dwi Yanti Rahmatika, Armizha Renna Magdalena Rianti, Dian Ratna Romadhon, Fitri Run, Pharatt Satia Utama, Anak Agung Gde Setiawan, Albertus Aditya Siti Sundari Solichah, Ninis Nur Sri Ayu Pracita Sri Iswati Suci Nur Aini Tapi Omas Annisa Trisnabudi, Ardian Noor Widi Hidayat Wiwik Supratiwi Zayyan Ahmad Nuryaddin