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All Journal Jurnal Siasat Bisnis JEJAK Riset Manajemen dan Akuntansi Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Mantik Jurnal Bisnis dan Manajemen Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Abdi Psikonomi Empowerment Society Indonesian Journal of Sustainability Accounting and Management Research Horizon Jurnal REP (Riset Ekonomi Pembangunan) IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies E-JURNAL AKUNTANSI
Mahameru Rosy Rochmatullah
Accounting Study Program, Faculty Of Economics And Business, Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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The Effect of Good Corporate Governance on the Financial Performance of Health Companies on the Indonesia Stock Exchange for the Years 2020-2023 Ikhsannudin, Alif Wildan; Rochmatullah, Mahameru Rosy
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5731

Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) on the financial performance of healthcare companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The population of the study comprises 33 healthcare companies listed on the IDX, with a sample selected using purposive sampling based on criteria such as continuous listing and comprehensive financial reporting. Secondary data were obtained from annual reports published on the IDX's official website and individual company websites. The dependent variable in this study is the company's financial performance, measured by Return on Assets (ROA). The independent variables include Independent Commissioners, Audit Committee, Managerial Ownership, and Institutional Ownership. Data analysis was conducted using multiple linear regression with classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests, as well as hypothesis testing using t-tests, F-tests, and coefficient of determination (R²) tests, with SPSS 26. The results indicate that the Audit Committee and Managerial Ownership have a significant impact on the financial performance of healthcare companies. Conversely, Independent Commissioners and Institutional Ownership do not show a significant effect on the financial performance of healthcare companies during the study period.
The Effect of Company Size and Profitability on Audit Delay Nadella Rahmadani; Mahameru Rosy Rochmatullah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6857

Abstract

This study examines the effect of company size and profitability on audit delay in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. Using a quantitative approach with secondary data from financial reports and purposive sampling, the study analyzed 114 observations through multiple linear regression after classical assumption tests. Audit delay is measured by the number of days between the fiscal year-end and the audit report date; company size is proxied by the natural logarithm of total assets, and profitability by Return on Assets (ROA). The results show that company size negatively affects audit delay, where larger firms tend to complete audits faster due to better internal controls and greater public pressure, aligning with agency and signaling theories. Profitability also influences audit delay, as higher ROA is associated with shorter delays, though the ambiguous effect of low ROA suggests possible non-linear relationships. The study acknowledges limitations, such as the exclusion of control variables like audit firm size, leverage, and firm age, and highlights the contextual relevance of the COVID-19 pandemic, which may have disrupted audit timelines. These findings provide practical insights for auditors, regulators, and stakeholders on factors influencing audit timeliness.
Impact of Green Accounting and Environmental Performance on Financial Performance in the F&B Sector Anggun Ayu Setyawati; Mahameru Rosy Rochmatullah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6859

Abstract

This study examines the impact of Green Accounting and Environmental Performance on the financial performance of food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. Grounded in Stakeholder Theory and the Resource-Based View, the research hypothesizes that sustainability initiatives enhance financial outcomes by meeting stakeholder demands and leveraging environmental practices as strategic assets. Using purposive sampling and multiple linear regression, the study finds that Green Accounting positively affects financial performance, reflecting the value of transparency and accountability. However, Environmental Performance, measured through PROPER ratings, shows no significant effect, possibly due to delayed reporting, low public awareness, and limited investor responsiveness to regulatory compliance alone. The study is limited by its narrow industry scope, short observation period, and unexamined external influences such as economic shocks and pandemic-related disruptions. Future research should explore broader sectors, longer timeframes, and additional variables to deepen the understanding of sustainability’s financial implications.
Co-Authors Abid Muhtarom Ade Khurnia Jati Aenuriya Syifana Afifah Miftakhul Jannah Agung Riyardi Aisyiah Rizqi Aulia Amperawati, Endang Dwi Anggraeni, Roshita Dwi Anggun Ayu Setyawati Aprilia Riski Andriyani Ardyan Firdausi Mustoffa Astri Paramitajaya, Naj’ma Atwal Arifin Banu Witono, Banu Benny Tjahjono Chabib Hasan Imam Al Farid Devaria Aisya Setyowati DIAN SAVITRI DJ, Yunni Rusmawati Doddy Setiawan Dwi Haryanti, Christina Dwi Rahayu Elwas tantyo Pranowo Endang Dwi Amperawati Erma Setiawati Eskasari Putri Evi Gantyowati Fatchan Achyani Fauzan Fauzan Fauzi, Muhammad Zufar Fitriani, Nadea Galuh Dwi Pramesti Hasan Mukhibad Ikhsannudin, Alif Wildan Indriawati, Shofiah Intan Permata Sari Kusuma Wijayanto Moh Aldo Fahrul Azmi Muqorobin Muqorobin Nadella Rahmadani Nurul Badriyah Nurul Fauziyah Nurul Khassanah, Marsheila Nurul Rahayu Purwanti, Noer Indach Putri Handayani Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati, Rahmawati Ramadani, Himammul Adhim Ramadhani, Faradila Rembulan Angger Malasari Rembulan Angger Malasari Rika Indah Lestari Rita Noviani Rizky Anika Sari Roza Novita Purnamasari Rozaq Syamsul Hidayatullah Rudy Hartanto Rukmini Rukmini Salsabila, Sylvia Aida Saputri, Yulia Dewi Sarah Rum Handayani Siti Arifah Siti Arifah Siti Nurlaela Siti Nurlaela Sri Mulyani Suprihati Titin Titin Titin Titin Viki Riko Felandi Warsina Warsina Wijaya, Kurnia Mahanani Winarna, Jaka Yuli Tri Cahyono Yuwita Ariessa Pravasanti