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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Wahana Riset Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) EKONOMIS : Journal of Economics and Business Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Software Development Digital Business Intelligence and Computer Engineering Journal of Multiperspectives on Accounting Literature Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat
Erly Mulyani
Universitas Negeri Padang
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Public Health Social Sciences Other

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Pengaruh Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan: (Studi Empiris Perusahaan Sektor Pertambangan di BEI Tahun 2019-2023) Ihsani, Nahda Thabita; Mulyani, Erly
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i1.95

Abstract

This study aims to prove and analyze the influence of green accounting and environmental performance on financial performance in mining sector companies on the Indonesia Stock Exchange. This study used 17 mining sector companies selected using the purposive sampling method. Data was adapted from the official IDX website and the website of each company selected as a sample. The study was conducted from 2019 to 2023. The data analysis method used was panel data regression, while hypothesis testing was carried out using the t-statistic test. Based on the results of the first hypothesis test, it was found that green accounting had a positive effect on financial performance, the results of the second hypothesis test also found that environmental performance had a positive and significant effect on the financial performance of mining sector companies on the Indonesia Stock Exchange from 2019 to 2023..
Pengaruh Reputasi Underwriter, Reputasi Auditor Dan Financial Leverage Terhadap Underpricing Saham IPO dI BEI Febrian, Adelina Everesta; Mulyani, Erly
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i1.131

Abstract

This research was conducted with the aim of 1) Is there an influence of Underwriter Reputation on Underpricing of IPO shares. 2) Is there an influence of Auditor Reputation on Underpricing of IPO shares. 3) Is there an influence of financial leverage on underpricing of IPO shares. This research uses quantitative data with source data from the company's prospectus and financial reports. The sample for this research is 158 companies that conducted an IPO from 2019-2023. The analytical method used in this research is descriptive analysis,normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression analysis, determinant coefficient test, simultaneous test (F) and partial test (T). The results of this research are that underwriter reputation, auditor reputation and financial leverage have no effect on underpricing of shares on the IDX
Pengaruh ESG Risk Rating dan Kinerja Keuangan terhadap Stock Return: Studi Empiris terhadap Perusahaan yang Terdaftar pada Bursa Efek Indonesia dalam Indeks IDX ESG Leaders Afifi Putri; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.2594

Abstract

This study aims to determine the effect of ESG Risk Rating and financial performance on Stock Return. This study uses a sample of companies listed on the IDX ESG Leaders index from 2020-2023. The sampling technique uses is purposive sampling. The analysis technique used is in the form of multiple linear analysis and processed using SPSS ver 26, with ESG Risk Rating and financial performance as the independent variable and Stock Return as a dependent variable the result show that ESG Risk Rating and financial performance that measure by ROA has a positive and significant effect on Stock Return. while financial performance that measure by EPS do not have an effect.
Pengaruh Literasi Keuangan dan Informasi Akuntansi terhadap Pengambilan Keputusan Investasi di Pasar Modal dengan Overconfidence sebagai Variabel Moderasi: Studi Kasus Generasi Z di Sumatera Barat Muhammad Fauzan; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3541

Abstract

This study investigates the influence of financial literacy and accounting information on investment decision-making among Generation Z in Indonesia’s capital market, with overconfidence as a moderating variable. The research aims to explain how financial understanding and the ability to interpret accounting data affect rational investment choices in a demographic known for high digital engagement and participation in financial activities. Using a quantitative method with an associative approach, data were collected from 190 respondents in West Sumatra through a structured questionnaire. The analysis was conducted using structural equation modeling. A key novelty of this research lies in the inclusion of accounting information as an independent variable alongside financial literacy, while testing overconfidence as a moderating variable—offering a different framework from previous studies that generally focus on direct relationships. The findings reveal that financial literacy and accounting information each have a significant positive influence on investment decisions. However, overconfidence did not moderate the relationship between these independent variables and investment decisions. These results suggest that while Generation Z investors possess sufficient knowledge and access to financial information, their psychological biases may not significantly alter their investment choices. The study concludes that financial education and transparency in accounting data are critical in shaping investment behavior. Future research is recommended to explore other psychological or behavioral moderators beyond overconfidence, as well as to expand the demographic and geographical scope to enhance generalizability.
Co-Authors Afifi Putri Agustin, Henri Ahmad Nufyar Alan Sepriadi Aliakito Luckman Andi Mesta, Hendri Ardiles Ardiles Ayu Wandira Bintang Marseno Charoline Cheisviyanny Chaterine Anjeli Chika Yanda Permata Putri Dianni Yusuf Dina Puspita Sari Doni Syahputra Dwita, Vidyarini Efrizal Syofyan Elparez, Reyhan Erinos N,R Erni Masdupi Febrian, Adelina Everesta Feby Amalia Putri Fefri Indra Arza Fefri Indra Arza Firman Fifrman Fitra, Halkadri Fitria Maiza Fradella Anggraini Gesit Thabrani Halmawati Halmawati Halmawati, Halmawati Henri Agustin Henri Agustin Herlina Helmy Herlina Helmy Husnil Khatimah Ibnu Satiya Ihsani, Nahda Thabita Indah Suryani Mukhtar Isma Delita Keken Setiawan Lisa Andriani Putri Luthfi Alif Wibawa M Rofiananda M. Ardhy Erwanda M. Saferi Majiid, Hanif Mardha Tillah Marvina Rosa Muhammad Fauzan Muhammad Sandio Murti Sari Dewi Muthia Roza Linda, Muthia Roza Nilam Eka Putri Norisa Putri Novia Yolanda Nufyar, Ahmad Nurul Hanifah Putri Nurzi Sebrina Prita Oktavianty Puteri Putri Aisyah Putri Ramalia Yusmir PUTRI, FADIYAH RAMADHANI Putri, Silvia Utami Rahmah Maulidya Rahmawati, Rahmawati Rahmi Rahmi RAMADHANI, SALSABILA Ramadinda, Annisa Dwi Rexy Anugerah Pratama Rivai, Fayyadh Erdy Salma Taqwa Sany Dwita Saptomo, Shafia Carina Sopya Sopya Sri Rahayu Rahmadhani Suci Ardiryanti Syamsul Amar B Syofyan, Erfrizal Tri Hastuti Komalasari Ulfi Nella Audia Wardhati, Nurul Weggy Oktya Dwitra Wenni Futria Mori Widya Widya, Widya Wiwi Hawin Sari Yalni, Nadia Putri Yovie Santria Yuza Sari, Astri