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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Widya Manajemen & Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan Kompartemen : Jurnal Ilmiah Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Research In Management and Accounting (RIMA) EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Akuntansi : Jurnal Akuntansi Integratif Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Jurnal Akuntansi Bisnis Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research JURNAL AKUNTANSI Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abdimas Kartika Wijayakusuma Indonesian Community Journal Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Jesica Handoko
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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ANALISIS ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG), CORPORATE CASH HOLDINGS, DAN NILAI PERUSAHAAN Carmenita, Bernadette; Handoko, Jesica; Mokoginta, Dirgantara Dahana
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.524

Abstract

Implementing environmental, social, and governance (ESG) activities is considered a consideration for current investments because ESG proves a company's responsibility to investors and the social environment. The application of ESG is thought to produce useful scores for investors and influence company value either directly or mediated by Corporate Cash Holdings (CCH). In contrast, with ESG, CCH can be controlled and create company legitimacy. This research is a quantitative study that examines the influence of ESG and CCH on company value as well as the influence of ESG on company value, with CCH as a mediator. The research objects used are non-financial sector companies listed on the IDX and divided into manufacturing and non-manufacturing sectors in the 2020-2022 period—the analysis technique uses multiple linear regression analysis methods and the Sobel test. The research results show that ESG has a significant influence on company value. Regarding the CCH variable, the results show a negative but significant effect on company value, while ESG has a positive and significant impact on company value through CCH as mediation.
Green advantage, integrated reporting, and carbon disclosure on firm value Wijaya, Joshua Arta Iwan; Handoko, Jesica
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss1.art2

Abstract

This study aims to examine the effect of green competitive advantage, integrated reporting, and carbon disclosure on firm value, with state ownership as a moderating variable. The object of this research is all manufacturing companies listed on the Indonesia Stock Exchange, spanning the period from 2021 to 2023. The population of manufacturing companies listed on the Indonesia Stock Exchange and the samples processed consisted of 438 companies, excluding outlier data from 18 companies. The analysis technique employs legitimacy and agency theory, examining the independent variable and the dependent variable in the presence of moderating variables and control variables, including firm size, leverage, and profitability. The results of this study indicate that a green competitive advantage has a positive but insignificant effect on firm value. In contrast, integrated reporting has a negative but insignificant effect on firm value. In contrast, carbon disclosure has a negative and significant effect on firm value. This study also examines moderation by creating interaction variables and assessing their impact on firm value as the dependent variable. There are three interaction variables: green competitive advantage with state ownership, integrated reporting with state ownership, and carbon disclosure with state ownership. The results of testing the effect of the interaction variables were found to be negatively insignificant, positively insignificant, and negatively significant. The discarded outlier data and measures used may have affected the results of this study.
DELAY RED FLAG CONSTRUCTION COMPANY: CONTROL ANALYSIS WITH FOUR LEVER OF CONTROL Notoatmodjo, Brigitta; Handoko, Jesica
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2118

Abstract

Despite extensive research on construction delays, this persistent issue continues to challenge the global construction industry. This case study aims to enhance the theoretical and practical understanding of management control systems (MCS) in construction firms by identifying the primary causes of project delays and examining the MCS components involved. A qualitative case study was conducted at a national private construction company (Jakons) to identify delay factors and propose solutions by linking them to MCS. The study focused on two Jakons projects that experienced delays, with primary data collected through interviews with five key informants directly engaged in MCS for the projects. Analysis of the interviews revealed common delay causes related to the project owner, consultants, labor, and materials. These causes were then connected to MCS practices and assessed using the four Levers of Control (LoC) framework, including Belief, Boundary, Diagnostic, and Interactive control systems. The study identified areas for improvement in MCS related to communication management, coordination, competence, and risk management that impact schedule delays. These findings provide valuable guidance for construction practitioners in planning and managing projects and offer insights to reassess MCS strategies to mitigate delays and achieve timely project completion.
DETERMINAN STRUKTUR MODAL: ANALISIS SEBELUM DAN PADA MASA COVID-19 Dwiyanti, Rosalia Elsa; Handoko, Jesica
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.309

Abstract

Companies must be able to combine their capital structure through internal and external funding to maximize company value while minimizing costs. This research examines the factors of ownership structure, asset structure, and liquidity on capital structure and differences in influence before and during the Covid-19 pandemic. This research uses a quantitative design with multiple linear regression analysis. Testing was carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period with a sample of 447 data with a distribution of 228 data for 2018-2019 and 219 data for 2020-2021. The study's results proved that institutional ownership and managerial ownership did not affect capital structure, capital structure was negatively affected by asset structure, and liquidity was negatively affected. No differences in ownership, asset structure, or liquidity were found before and during the Covid-19 pandemic. The results of this research provide relevant theoretical contributions to agency theory, pecking order theory, and relevant trade-off theory.
Pengaruh Akuntansi Manajemen Lingkungan, Inovasi Hijau, dan Biaya Lingkungan Terhadap Nilai Perusahaaan Budiono, Stefannie; Handoko, Jesica
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.82949

Abstract

High corporate value is the ultimate goal of a company. However, companies need to consider environmental issues in achieving corporate value. This study hypothesizes that several environmental factors, such as environmental management accounting, green innovation, and environmental costs, can be tested against the dependent variable of corporate value. This quantitative study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 as its research subjects. Multiple regression analysis was used in this study. The findings indicate that environmental management accounting and environmental costs do not influence corporate value, while green innovation has a positive influence on corporate value. The implications of this study are that companies need to support the development of green innovation, which is believed to enhance corporate value. Additionally, the results of this study encourage companies to consider factors beyond environmental management accounting and environmental costs in enhancing corporate value. Keywords: Environmental Management Accounting, Green Innovation, Environmental Cost, Firm Value  ABSTRAK Nilai perusahaan yang tinggi merupakan tujuan akhir perusahaan. Namun perusahaan perlu memperhatikan isu lingkungan dalam mencapai nilai perusahaan. Penelitian ini menduga beberapa faktor lingkungan, seperti akuntansi manajemen lingkungan, inovasi hijau, dan biaya lingkungan yang dapat diuji terhadap variabel dependen nilai perusahaan. Penelitian kuantitatif ini menggunakan dengan objek penelitian perusahaan manufaktur yang terdaftar di BEI periode tahun 2021-2023. Teknik analisis regresi berganda digunakan dalam penelitian ini. Temuan penelitian menunjukkan bahwa akuntansi manajemen lingkungan dan biaya lingkungan tidak memiliki pengaruh terhadap nilai perusahaan, sedangkan inovasi hijau memiliki pengaruh positif terhadap nilai perusahaan. Implikasi penelitian ini adalah perusahaan perlu mendukung pengembangan inovasi hijau yang diduga mampu meningkatkan nilai perusahaan. Selain itu, hasil penelitian ini juga mendorong perusahaan untuk mempertimbangkan faktor selain akuntansi manajemen lingkungan dan biaya lingkungan dalam meningkatkan nilai perusahaan. Kata Kunci: Akuntansi Manajemen Lingkungan, Inovasi Hijau, Biaya Lingkungan, Nilai Perusahaan
THE SOP ANALYSIS AND DESIGN OF INCOME REPORTING SYSTEM FROM ARTICLE 21 AND 23 Haki, Elisabeth Yuliana; Handoko, Jesica
Research In Management and Accounting (RIMA) Vol. 5 No. 2 (2022): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i2.4269

Abstract

The object of research is PT PMTextile which is engaged in the textile industry. The company's SOP is irrelevant to the company's current practices and is not yet in accordance with tax regulations. This research aims to analyze and redesign the SOP of the income tax reporting system article 23 and 21. The problems are there is no SOP correction of periodic income tax return, there is no authorization, the documents are still less relevant, references to SOP regulations and policies are not appropriate. Lastly, there is no independent checking, the signing of tax returns and SOP of income tax reporting article 23 has not used e-bupot. This research aims to analyze and redesign the SOP to improve internal control. This research uses a type of qualitative descriptive research. The result is to adjust the company's SOP to the company's condition and redesign it, add checking and authorization activities, changes in document flow, adjustment of references to regulations and policies SOP in accordance with tax regulations, and the proposed SOP correction of periodic income tax return article 23 and 21. PT PMTextile is expected to conducts a routine evaluation of its SOP and update tax regulations.
EFFECT OF INTELLECTUAL CAPITAL AND OWNERSHIP STRUCTURE ON FIRM VALUE WITH CSE MEDIATOR Setiawan, Elizabeth Tanjung; Handoko, Jesica
Research In Management and Accounting (RIMA) Vol. 7 No. 2 (2024): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i2.5325

Abstract

The objective of the study is determining the effect of intellectual capital and ownership structure on firm value through capital structure efficiency (CSE). Intellectual capital is measured using the Value Added Intellectual Coefficient (VAICTM), ownership structures is measured by percentage of managerial ownership and institutional ownership, company value is measured by Price to Book Value (PBV), and capital structure efficiency is measured by interest bearing debt to equity ratio (IBDER). The manufacturing companies registered on the IDX in 2019-2021 are the study objects. The data analysis technique uses multiple linear regression analysis with a path analysis model. The results of the study show that intellectual capital and institutional ownership effect on firm value directly, but managerial ownership has no effect on firm value. Intellectual capital and ownership structure do not affect firm value directly or mediate by capital structure efficiency
INFLUENCE OF FINANCIAL REPORT QUALITY, AUDIT QUALITY, AND ENVIRONMENTAL, SOCIAL, AND GOVERNANCE ON INVESTMENT EFFICIENCY Chandra, Jesica Amalia; Handoko, Jesica; Mokoginta, Dirgantara Dahana
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 14 No 1 (2024): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v14i1.46990

Abstract

Research was conducted to identify and analyze the impact of financial report quality, audit quality, and Environmental, Social, and Governance (ESG) on investment efficiency with company size, leverage, and industry type as control variables. The data in this research are quantitative data obtained secondarily from the annual reports of non-financial companies listed on the IDX for the 2020-2022 period and ESG scores published by Bloomberg Terminal. The data were analyzed with multiple linear regression models and processed using SPSS software version 23. The findings of this research are that financial report quality and audit quality have a significant and positive impact on investment efficiency, while ESG has no impact on investment efficiency. These findings are expected to provide additional knowledge and empirical evidence related to factors that have an impact on investment efficiency and provide knowledge for companies and investors in order to make the right decisions regarding efficient investment. This research has limitations, namely using ESG scores from Bloomberg where the data obtained is the final result so that the value of its various aspects, namely environmental, social, and governance, is unknown. This means that it is not known specifically what aspects of the company are good. This research does not classify investment efficiency into overinvestment, underinvestment, and efficient conditions.
PROFITABILTAS SEBAGAI MODERATING PENGARUH KINERJA ESG, GREEN INNOVATION, ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN Rahelliamelinda, Liangchui; Handoko, Jesica
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 1 (2024): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i1.19191

Abstract

Firm that listed on the Indonesia Stock Exchange need to publishing sustainability reports at the end of their accounting period as a form of corporate environmental responsibility and concern in meeting the interests of stakeholders. This research aims to examine the effect of Environmental, Social and Governance performance, green innovation and eco-efficiency on firm value with profitability as the moderator. The object of this research is non-financial firm that listed on the Indonesia Stock Exchange and rated by Bloomberg for the 2020-2022 period. This research data was obtained from annual reports and company sustainability reports using purposive sampling techniques, resulting in a sample of 136 companies. Multiple linear regression analysis was used to process the data with the help of Statistical Product and Solutions version 25 software. The results of this research show that Environmental, Social and Governance performance has a positive effect, green innovation has no effect, while eco-efficiency has a negative effect on firm value. Profitability weakens the effect of Environmental, Social and Governance performance on firm value. On the contrary, profitability actually strengthens the effect of green innovation and eco-efficiency on firm value.  
PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN TANGGUNG JAW AB SOSIAL PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Anggono, Ricky Ivan; Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.420

Abstract

Corporate social disclosures are needed to communicate social and environmental effects derived from corporate's economic activities to stakeholders, to the interested parties. The degree of disclosure is affected by several factors, internally and or externally. The purpose of this research is focused on internal factors: profit and stock ownership. Profitability and stock ownership are predicted influence the degree of corporate social disclosure in mining companies. listed at Indonesian S'ock Exchange in 2005-2007, Intention of this research is to know 'whether profitability, institutional ownership and foreign ownership influence to level of corporate social disclosure. Corporate social disclosure done by companies in several areas of energy, health and safety at work, labor, product ana social activities, This research applies company size as control variable. Nine mining companies selected with purposive sampling technique. Data analyzed llSlng linear regression and showed only profitability variable and foreign o',j/nership influenced corporate social disclosure significantly.
Co-Authors Alim, Carissa Nadia Andreas, Lidya Angelina Angelina Angkoso, Annabela Anneta, Janet Basuki , Basuki Basuki Bernadetta Diana Nugraheni Bhinga Primaraharjo Budianto Tedjasukmana Budiono, Stefannie Cameline Limanto Carissa Lorenza Kassidy Carmenita, Bernadette Ceicilia Bintang Hari Yudhanti Chandra, Jesica Amalia Ciellie Christabelle Santoso Devi Yanti, Devi Dian Purnamasari Dwiyanti, Rosalia Elsa Elisabeth Yuliana Haki Elyastuti, Cintya Cindy Esa, Ariston Oki Fernando, Jovian Fitriani, Ursulah Diana Florencia, Vania GUDONO GUDONO Gunady, Regina Augusta Haki, Elisabeth Yuliana Handoyo, Jason Jonathan Harimurti, Yohanes I Made Narsa Janet Anneta Janice, Laurensia Jimmi Charles Kevilia Rosana Laiman, Sean Jonathan Lindrawati Lindrawati Linggardjaja, Irene Kristanti Martha, Nessi Felicia Mokoginta, Dirgantara Dahana Notoatmodjo, Brigitta Patricia Patricia Pradinata, Ingrid Agustina Rachel Laudya Rahelliamelinda, Liangchui Riandy Sugiharto Cahyadi Ricky Ivan Anggono Ronny Irawan Runtu, Julius S. Patricia Febrina Dwijayanti Santoso, Karina Santoso, Millenia Antonia Samantha Santoso, Victor Setiawan, Elizabeth Tanjung Shanti Sihar Tigor Benjamin Tambunan Susanna Hartanto Tineke Wehartaty Wehartaty Vivian Angelina Soegiharto Wibowo Wehartaty, Tineke Wijaya, Joshua Arta Iwan Yessica Natalia Yudi, Antony