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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
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.
Co-Authors Abdul Hamid Aini, Suci Nur Aldila Putri Soleha Annisa, Tapi Omas Anshari, Rahman 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 Nuryaddin , Zayyan Ahmad Prahbawati, Ni Komang Wahyu Trisna Pratama, Adam Purwitasari, Neny Puspita Sari 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 Yanti, Putri Dwi