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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Value Added: Majalah Ekonomi & Bisnis Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Jurnal Proaksi Reviu Akuntansi dan Bisnis Indonesia ASSET: Jurnal Manajemen dan Bisnis Abdimasku : Jurnal Pengabdian Masyarakat Anindyaguna Ekonobisnis : Jurnal Ekonomi dan Bisnis STIE Anindyaguna Jurnal Akuntansi dan Governance Sustainable : Jurnal Akuntansi Jurnal Akuntansi AKUNESA Review of Applied Accounting Research Journal of Public Accounting (JPA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Riset Akuntansi dan Keuangan Indonesia JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Nurcahyono Nurcahyono
Universitas Muhammadiyah Semarang
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

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Determinants of going-concern audit opinions: Empirical evidence from listed mining firms in Indonesia Hartanto, Maria Chruzita; Prajanto, Agung; Nurcahyono, Nurcahyono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.17-27

Abstract

This study aims to ascertain how going concern audit opinions are affected by Profitability, liquidity, solvency, firm size, and audit quality. Profitability will be measured with Return on Asset, Liquidity with Current Ratio, Solvency with Debt to Asset Ratio, and Firm Size with Logaritma Natural of Total Assets. The data used in this study is secondary data. The mining businesses listed on the Indonesia Stock Exchange (IDX) in 2019–2021 comprise the study's population. Purposive sampling determines the sample, leaving 65 companies that satisfy the requirements. Logistic regression is the data analysis technique used in this study. In contrast, Audit Quality will be measured using the services of a public accounting firm hired by the company. The results indicate that while solvency had no impact on the going-concern opinion, variable Profitability, liquidity, firm size, and audit quality all significantly influenced going-concern opinion.
THE SUSTAINABLE AGRICULTURE SUPPLY CHAINS: A BIBLIOMETRIC ANALYSIS APPROACH Zuhri, Nur Muttaqien; Nurcahyono, Nurcahyono; Puspita, Nurul
Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Vol 9, No 1 (2025): March 2025
Publisher : Faculty of Animal and Agricultural Science, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/agrisocionomics.v9i1.22691

Abstract

The resilience and effectiveness of agricultural supply chains are widely recognized in supply chain management. Despite continuous advancements in environmental considerations and the competitiveness and effectiveness of supply chains, there needs to be a thorough evaluation in the literature regarding the influence of sustainable agricultural supply chains on these aspects. This study employs bibliometric analysis to explore sustainable agricultural supply chains, emphasizing essential aspects of supply chain effectiveness and the impact of a dynamically evolving environment. It bridges the divide between environmental science fields and agroindustry. Using the PRISMA VOSviewer methodology for bibliometric evaluation, Eight hundred sixty-one academic papers were meticulously chosen and examined using a thorough method that combines bibliometric and descriptive analysis. The comprehensive literature review uncovers the intricate and interconnected relationship between supply chain performance and sustainable agriculture, emphasizing the importance of promoting sustainability in a competitive business environment within a dynamic landscape. The research expands existing understanding by pinpointing seven clusters and comprehensively summarizing the present research environment. The primary themes and areas of interest in sustainable agricultural supply chains include food security, life cycle assessment, performance, blockchain, and energy. This research sets the course for future academic exploration in this crucial field and presents valuable perspectives for practitioners. The research highlights. The significance of incorporating sustainable methods within agricultural supply chains to enhance sustainability in today's quickly changing business environment, focusing on environmental and social aspects. 
How Intellectual Capital and Governance Shape Firm Performance: Evidence from Indonesia’s Energy Sector Diah Sulistiani; Nurcahyono; R Ery Wibowo Agung Santosa
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p249-265

Abstract

Amid increasing pressure on firms to enhance financial performance while addressing sustainability and governance challenges, energy sector companies face heightened scrutiny due to their capital intensity, environmental impact, and complex operational structures. This study examines the impact of intellectual capital, environmental performance, and capital structure on corporate financial performance, while investigating the moderating role of independent commissioners. The sample comprises energy sector firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, yielding 236 firm-year observations selected through purposive sampling. Secondary data were obtained from annual reports and analyzed using panel data regression with EViews 13. The findings reveal that intellectual capital exerts a positive and significant impact on financial performance, whereas environmental performance and capital structure show no significant effect. Furthermore, the independent board of commissioners strengthens the relationship between intellectual capital and financial performance but does not moderate the effects of environmental performance or capital structure. These results underscore the strategic importance of intangible assets and governance mechanisms in enhancing firm performance, while highlighting the need for stronger integration of environmental initiatives and capital structure decisions into business models to achieve sustainable economic value.
Peran Moderasi ESG pada Hubungan Modal Intelektual, Manajemen Laba dan Nilai Perusahaan Nurcahyono, Nurcahyono; Hanum, Ayu Noviani; Sunarso, Ulfi Amalia; Azka, Anisa Atsila
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 2 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i2.26328

Abstract

Latar Belakang: Perusahaan sektor non-cyclical menghadapi tantangan dalam menjaga nilai perusahaan di tengah tekanan ekonomi dan persaingan. Modal intelektual dapat memperkuat daya saing, sementara manajemen laba berisiko menurunkan transparansi. Economics, social and governance (ESG) kini dipandang sebagai indikator penting keberlanjutan dan pengelolaan risiko.Tujuan: Meneliti pengaruh modal intelektual dan manajemen laba terhadap nilai perusahaan serta menguji peran moderasi ESG dalam hubungan tersebut.Metode Penelitian: Pendekatan kuantitatif digunakan dengan analisis regresi data panel terhadap 98 perusahaan sektor non-cyclical di BEI periode 2018–2023.Hasil Penelitian: manajemen laba berpengaruh positif terhadap nilai perusahaan, sementara manajemen laba berdampak negatif. ESG memperkuat pengaruh modal intelektual dan memperlemah dampak negatif manajemen laba.Keaslian/Novetly Penelitian: Studi ini menggabungkan teori Resource-Based View dan teori agensi, serta menawarkan kebaruan dengan mengeksplorasi ESG sebagai moderator, yang masih jarang dikaji dalam konteks sektor non-cyclical di Indonesia.
Earnings Management, CSR Disclosure, and Firm Value: The Moderating Role of Audit Quality Lia Fatmasari; Nurcahyono Nurcahyono
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.12519

Abstract

Financial and non-financial factors are widely recognized as key determinants of firm value in emerging markets, yet empirical evidence on the roles of earnings management and Corporate Social Responsibility (CSR) disclosure remains inconclusive. This study examines the effects of earnings management and CSR disclosure on firm value, with audit quality as a moderating variable, using a sample of 268 firm-year observations of non-cyclical consumer firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Moderated Regression Analysis (MRA) is employed to test both direct and interaction effects. The results indicate that earnings management has a significant negative effect on firm value, suggesting that greater managerial opportunism reduces investor confidence and market valuation. In contrast, CSR disclosure does not significantly affect firm value, implying that it has not yet become a relevant signal for investors in this sector. Furthermore, audit quality attenuates the negative impact of earnings management by enhancing the credibility of financial reporting, but does not moderate the relationship between CSR disclosure and firm value. These findings underscore the importance of high-quality audits in strengthening reporting credibility and shaping investor responses in emerging markets.
Co-Authors Agung Prajanto Agus Suyanto Alfiana, Balqis Zulvina Alwiyah Alwiyah Andwiani Sinarasri Apriliyanti, Farshella Arif Setiawan Ayu Noviani Hanum Ayu Noviani Hanum Azka, Anisa Atsila Bambang Minarso, Bambang Bana Ahmad Gautama Christanty, Lany Diah Sulistiani Diva Ivana Dyah Ekaari Sekar Jatiningsih, Dyah Ekaari Sekar erma handarsari Fatmasari Sukesti Hardiwinoto Hardiwinoto Hartanto, Maria Chruzita Helen Imelda Caroline Herianto, Rizka Oktavia Ida Kristiana Intan Pratiwi Janie, Dyah N. A. Lany Christanty Lia Fatmasari Luluk Muhimatul Ifada Maharani, Betari Nafisa Ischabita Nunung Ghoniyah Nur Khatik Nur Muttaqien Zuhri Nur Zakiya Anjany Pullah Nurrahman Nurrahman Nurul Puspita Olvina Nur Anisa Provita Wijayanti Putri Adelia R Ery Wibowo A R Ery WIbowo Agung R Ery Wibowo Agung Santosa R Ery Wibowo Santoso R. Ery Wibowo A.S R.Ery Wibowo A.S Setia Iriyanto Siti Aminah Siti Noviati Uswatun Khasanah Stalis Norma Ethica Sukowiyono Sukowiyono Sunarso, Ulfi Amalia Wawan Sadtyo Nugroho Wawan Sadtyo Nugroho, Wawan Sadtyo Wikanastri Hersoelistyorini Yesica Videsia Zezen Evia