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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Journal of Accounting Science Jurnal Riset Akuntansi Aksioma Journal of Islamic Accounting and Tax (JIATAX) DedikasiMU: Journal of Community Service Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Kendali Akuntansi Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Indonesian Vocational Research Journal Economica: Journal of Economic and Economic Education Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global Proceeding of International Conference on Social Science and Humanity Jurnal Akuntansi Bisnis dan Humaniora
Anwar Hariyono
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Sustainability Report, Free Cash Flow, dan Pertumbuhan Penjualan terhadap Kinerja Keuangan Badriyah Dwi Lestari; Anwar Hariyono
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 4 (2025): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i4.1758

Abstract

This study focuses on analyzing the influence of sustainability reports, free cash flow, and sales growth on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Financial performance is measured using Return on Assets (ROA) as the main indicator to assess a company's ability to generate profits from its total assets. This study uses a quantitative approach with multiple linear regression analysis to examine the relationship between variables. The data used are documentary data with secondary data sources obtained from financial reports and company sustainability reports. A purposive sampling technique was applied to determine the research sample based on certain criteria, resulting in 95 observational data. The results show that free cash flow and sales growth have a significant influence on financial performance, indicating that the company's ability to generate free cash and increase sales directly contribute to performance improvements. Conversely, sustainability reports were not proven to have a significant effect on financial performance, so sustainability disclosure has not been a determining factor in increasing the ROA of energy sector companies during the study period.
PENGARUH SUSTAINABILITY REPORT, PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Cindy Ayu Aisiya; Anwar Hariyono
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6106

Abstract

Nilai perusahaan merupakan parameter fundamental yang mengambarkan performa dan peluang jangka panjang suatu entitas, sehingga memahami faktor-faktor yang memengaruhinya menjadi hal krusial dalam bidang keuangan dan manajemen. Penelitian ini bertujuan untuk menyelidiki bagaimana nilai perusahaan pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia tahun 2021–2023 dipengaruhi oleh sustainability report, profitabilitas, dan kepemilikan institusional. Dengan pendekatan kuantitatif berupa data sekunder, penelitian ini menggunakan teknik purposive sampling untuk memilih 195 perusahaan manufaktur, menghasilkan 234 data observasional sebagai sampel. Untuk menganalisis data dilakukan menggunakan perangkat lunak SmartPLS 4.0 dengan metode Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil temuan menunjukkan bahwa sustainability report berdampak negative dan signifikan terhadap nilai perusahaan, sementara profitabilitas dan kepemilikan institusional tidak memiliki pengaruh yang signifikan. Temuan tersebut membuktikan bahwa praktik pelaporan keberlanjutan belum sepenuhnya diapresiasi pasar sebagai penambah nilai perusahaan, sementara profitabilitas dan struktur kepemilikan belum mampu memberikan dampak langsung terhadap persepsi investor terhadap nilai perusahaan.
ANALISIS PENGARUH LEVERAGE (SUSTAINABLE REPORTING, SALES GROWTH DAN DEBT TO EQUITY RATIO) TERHADAP KINERJA RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) Nabilatus Salma; Anwar Hariyono
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 13, No 2 (2025): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2025.v13.i2.9860

Abstract

This study aims to analyze the influence of Sustainability Reporting (SR), Sales Growth (SG), and Debt to Equity Ratio (DER) on Return on Assets (ROA) and Return on Equity (ROE). A quantitative approach was employed, with a sample of 30 companies listed on the Indonesia Stock Exchange (IDX) from 2019–2023, selected using purposive sampling. The results indicate: (1) SR has a positive effect on ROA by enhancing operational efficiency and corporate reputation; (2) SG does not consistently influence ROA due to potential mismatches between revenue growth and cost management; (3) DER dynamically impacts ROA, where optimal leverage improves profitability, while excessive debt may reduce ROA. Furthermore, (4) SR positively affects ROE as ESG practices strengthen investor confidence; (5) SG has no significant impact on ROE since net profit depends on capital efficiency rather than sales growth alone; (6) DER enhances ROE through financial leverage, provided debt is managed prudently. The findings highlight the importance of SR and balanced debt management for financial performance, whereas SG requires complementary efficiency strategies. Companies are advised to integrate sustainability practices and optimize leverage for long-term profitability.
Pengaruh Literasi Keuangan, Gaya Hidup, Pengendalian Diri dan Sikap Keuangan terhadap Perilaku Keuangan Siti Auliyaul Afiyah; Anwar Hariyono
Jurnal Akuntansi Bisnis dan Humaniora Vol. 13 No. 2 (2026): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v13i2.10058

Abstract

Transformasi mahasiswa menuju kemandirian ekonomi menuntut kecakapan dalam menata arus kas agar tidak terjebak dalam disfungsi finansial. Penelitian ini berupaya membedah determinan yang memengaruhi perilaku keuangan mahasiswa di Kabupaten Gresik dengan menelaah peran literasi keuangan, kecenderungan gaya hidup, kapasitas pengendalian diri, serta disposisi sikap keuangan. Dengan mengadopsi metodologi kuantitatif, data dihimpun dari 106 responden melalui teknik purposive sampling dan diolah menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS) pada perangkat lunak SmartPLS 4. Hasil analisis mengungkap bahwa literasi finansial dan kemampuan regulasi diri merupakan prediktor signifikan yang mendorong perilaku keuangan yang positif. Sebaliknya, variabel gaya hidup dan orientasi sikap keuangan tidak memberikan pengaruh yang berarti secara statistik. Temuan ini menegaskan bahwa rasionalitas pengelolaan uang mahasiswa lebih bersandar pada penguasaan wawasan dan keteguhan kontrol internal ketimbang tekanan tren gaya hidup atau persepsi sikap semata, sehingga urgensi peningkatan literasi dan internalisasi disiplin diri menjadi kunci fundamental dalam membentuk pola manajemen finansial yang lebih resilien.
Analisis Efektivitas Sistem Informasi Akuntansi Kas Kecil Alfina Salsabila; Anwar Hariyono
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.477

Abstract

Sistem informasi akuntansi kas kecil berperan penting dalam mendukung ketepatan pencatatan, kecepatan proses administrasi, dan keandalan pelaporan keuangan. Penelitian ini bertujuan menganalisis efektivitas sistem informasi akuntansi kas kecil di PT. X ditinjau dari prosedur pengelolaan, pengendalian internal, dan kendala yang dihadapi. Penelitian menggunakan pendekatan kualitatif deskriptif. Data diperoleh melalui observasi, wawancara mendalam, dan dokumentasi terhadap tiga informan yang terlibat langsung dalam pengelolaan kas kecil. Data dianalisis melalui proses pengodean, pengelompokan kategori, dan penarikan tema, serta diuji menggunakan triangulasi sumber dan triangulasi teknik. Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi berbasis Enterprise Resource Planning (ERP) yang didukung Microsoft Excel mampu mendukung pengelolaan kas kecil secara lebih terstruktur melalui pembagian tugas, verifikasi dokumen, dan pencatatan transaksi yang sistematis. Kendala utama meliputi ketidaklengkapan dokumen, revisi administrasi, dan keterlambatan penyampaian dokumen. Efektivitas sistem dipengaruhi oleh pemanfaatan teknologi, kepatuhan terhadap prosedur, kelengkapan dokumen, dan koordinasi antarbagian.
Pengaruh Profitabilitas, Likuiditas, dan Struktur Aset terhadap Struktur Modal Alvin Aisyah Rahmah; Anwar Hariyono
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i4.1835

Abstract

This study aims to identify the influence of profitability, liquidity, and asset structure on the capital structure of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study spanned five years, from 2019 to 2023. Of the total 15 companies in the population, 7 companies were selected as samples using a purposive sampling method. The research data were sourced from annual financial reports accessed through the official IDX website. Data processing was carried out using multiple linear regression methods. Capital structure was measured using two indicators: the Debt to Equity Ratio (DER) and the Debt to Asset Ratio (DAR). The analysis results showed that profitability had no effect on these two capital structure indicators. Conversely, liquidity and asset structure were shown to influence both DER and DAR. This study provides insight into the factors influencing debt financing decisions in pharmaceutical companies and their implications for the company's financial stability.
Board Diversity, Audit Oversight, and Intellectual Capital in Corporate Performance Muhammad Rizqi Alriansyah Manurung; Anwar Hariyono; Juli Riyanto Tri Wijaya
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2122

Abstract

General Background: Corporate performance is a key issue in corporate governance research as it reflects a company’s ability to create value and maintain competitiveness. Specific Background: Governance mechanisms, including audit committees and board characteristics such as the gender and age of directors, are considered important in shaping corporate performance, whilst intellectual capital is increasingly viewed as a strategic resource for value creation. Knowledge Gap: Previous research has largely examined governance and intellectual capital variables in isolation, with limited evidence regarding the integration of these variables within a single model and the testing of the moderating role of intellectual capital. Objectives: This study examines the influence of the audit committee, directors’ gender and directors’ age on firm performance and tests whether intellectual capital acts as a moderator in these relationships. Method: Using a quantitative approach, this study analyses secondary data from 32 manufacturing companies listed on the Indonesia Stock Exchange over the period 2021–2024 using PLS-SEM with SmartPLS 4 software. Results: Directors’ gender and intellectual capital have a positive and significant effect on firm performance, whilst the audit committee, directors’ age, and all interaction terms are not significant. Novelty: This study integrates various governance and intellectual capital variables within a single framework. Implications: Firms should strengthen gender diversity and intellectual capital to improve performance.
Co-Authors Alfina Salsabila Alvin Aisyah Rahmah Amil Setiawati Badriyah Dwi Lestari Cahyani, Marselina Dwi Cindy Ayu Aisiya dina, dhea salsabila Diva Athirah Salsabila Eva Nur Diana Juli Riyanto Tri Wijaya Muhammad Rizqi Alriansyah Manurung Mujaddid, Abdullah Mutasyah, Ainur Nabilah Khamaliyah Effendi Nabilah Nur Fauziah Nabilatus Salma Nuha, Sukma Uli Nur Aisah Prasetya, Gresia Mahatma Widyadana Putri, Yunita Nur Ainiyyah Rasidin, Adela Mei Putri Reva Arsyilia Roziana Ainul Hidayati Sa'diyah, Chalimatus Saidah, Zidni Siti Auliyaul Afiyah Suwandi Suwandi Tumirin Utama, Girindra Astha Anggara Cahya Wanda Nur Qomaria