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All Journal Jurnal Widya Manajemen & Akuntansi Journal of Economics, Business, & Accountancy Ventura Benefit: Jurnal Manajemen dan Bisnis Journal of Accounting Science Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) Research In Management and Accounting (RIMA) Jurnal Equity Jurnal Akuntansi dan Bisnis Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AKMENIKA Jurnal Riset Akuntansi dan Keuangan Indonesian Journal of Multidisciplinary Science Equity Journal of Business and Information System Research In Management and Accounting (RIMA)
Dian Indri Purnamasari
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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The PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSAEFEK INDONESIA PERIODE 2018-2021: PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI Purnamasari, Dian Indri; Tashya, Angel
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5566

Abstract

This research aims to empirically examine the impact of managerial ownership, leverage, financial distress, and profitability on accounting conservatism in mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The data used in this study is obtained from secondary data sources accessed through the company's annual reports and other websites. The research population consists of mining sector companies listed on the Indonesia Stock Exchange during the period of 2018-2021. The sampling technique used in this study is the purposive sampling method, which resulted in 24 out of the total 49 mining companies that have managerial ownership. A total of 24 companies were selected as samples over a period of 4 years, resulting in 96 financial report data samples. The data was processed using the IBM SPSS Statistic 24 application. The results of this study indicate that managerial ownership, leverage, financial distress, and profitability have an impact on accounting conservatism. Therefore, further studies are needed to expand these factors so that the findings can be more comprehensive. As a recommendation from this study, it is expected that companies can maintain and enhance the principle of accounting conservatism to reduce information asymmetry among shareholders, investors, or creditors. Keywords: Managerial Ownership, Leverage, Financial Distress, Profitability, Accounting Conservatism.
Carbon performance and carbon emissions disclosure: Are they in sync and harmony? Handono, Wiyasto Dwi; Purnamasari, Dian Indri; Kusharyanti, Kusharyanti
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i2.322

Abstract

Carbon emission disclosure has emerged as a critical aspect of environmental disclosure in both international and national contexts. This research examines the impact of carbon performance on carbon emission disclosure in the Indonesian energy sector, utilizing data from companies listed on the Indonesian Stock Exchange. The analysis using Ordinary Least Squares (OLS) regression and robustness checks indicates that both direct (Scope 1) and indirect (Scope 2) emissions negatively affect carbon emission disclosure. This research underscores that low direct and indirect emissions motivate companies to enhance transparency in their carbon reporting practices. The research provides empirical evidence from emerging markets, indicating that firms are encouraged to adopt renewable energy solutions to achieve low-carbon performance. Furthermore, this study contributes to the growing body of research on environmental accounting and offers valuable insights for policymakers and carbon emission professionals seeking to enhance corporate sustainability reporting frameworks. Such insights are crucial for promoting greater transparency and accountability in corporate environmental disclosures
THE IMPACT OF IMPLEMENTING CLOUD COMPUTING-BASED ACCOUNTING INFORMATION SYSTEM ON BUSINESS PERFORMANCE Purnamasari, Dian Indri; Ramadhan , Muhammad Saddam
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v23i1.9345

Abstract

This research aims to analyze the influence of cloud computing-based accounting information systems on the business performance of MSMEs in Sleman Regency. Using the Technology Acceptance Model (TAM) and the Diffusion of Innovation Theory, this research examines five variables: relative advantage, perceived ease of use, perceived usefulness, complexity, and software. The population in this study is the MSMEs in Sleman Regency. The data used in this study are primary data from 100 respondents using purposive sampling. The results of this study indicate that certain variables, such as relative advantage, perceived usefulness, perceived ease of use, and software, have a positive effect on business performance. Furthermore, the complexity variable does not influence business performance. Cloud computing enables MSMEs to enhance efficiency, security, and data accessibility at a lower cost, thereby improving productivity. Despite the advantages, challenges such as technology complexity and data security persist, requiring careful implementation and training of human resources. This study contributes to the understanding of digital technology adoption among MSMEs and offers insights for policymakers and business practitioners aiming to improve MSME performance through technological integration
Co-Authors Agusdin, Riza Prapascatama Asep Saepudin Fauziah, Muthia Riza Firmansyah, Muchammad Resya Handono, Wiyasto Dwi Hindria, Ratna Indra Wijaya Kusuma Kusharyanti Kusharyanti Nasution, Wafiq Khotimah Negara, Hari Kusuma Satria Pamungkas, Setya Aji Prasetio, Januar Eko Ramadhan , Muhammad Saddam Roderikus Agus Trihatmoko Setya Aji Pamungkas Sunarti Sunarti Tashya, Angel Vynska Amalia Permadi Windyastuti , Windyastuti Windyastuti Windyastuti Wira Utami, Dhita Permata