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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Modernisasi Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business UBS Jurnal Akuntansi dan Keuangan (JAK) Jurnal Arastirma Akuntansi'45 Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Unimus Journal of Ekonomics, Finance, and Management Studies E-Jurnal Akuntansi
Rita Wijayanti
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering 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 Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Efektivitas Manajemen Risiko Perusahaan Terhadap Kinerja Keuangan dan Nilai Perusahaan : Peran Moderasi Tanggung Jawab Lingkungan Perusahaan (TJL) Arinda Herliana; Rita Wijayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.6993

Abstract

This study aims to determine the effect or effectiveness of Corporate Risk Management on the financial performance and value of the company : Corporate Environmental Responsibility (CSR). The population of this study is manufacturing companies in Indonesia. This research sample uses data collection this research uses secondary data information obtained from 162 environmentally sensitive companies in Indonesia that publish financial reports and sustainability reports for the period 2022 and 2023. The results of this study showed that ERM / risk management has a positive influence on the value of the company, the company's Environmental Responsibility has a positive influence on the value of the company, environmental responsibility managed to moderate the positive influence of risk management on the value of the company. This study has a contribution in identifying the influence of risk management as an independent variable on the financial performance and value of the company which is assisted by the variable moderation of corporate environmental responsibility (TJL).
Pengaruh Komposisi Dewan Pengawas Syariah Terhadap Pengungkapan Tata Kelola Syariah Devi Anisa Ramandani; Rita Wijayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7006

Abstract

This study aims to analyze the effect of the size, dual positions, educational qualifications, and education level of the Sharia Supervisory Board (SSB) on the disclosure of Sharia governance in Sharia commercial banks (BUS) during the period 2014-2023. The population in this study is Islamic Commercial Banks in Indonesia. While the sample in this study was determined using purposive sampling technique. data collection techniques using documentation using secondary data in the form of annual reports of Islamic commercial banks in 2014-2023. This test data analysis consists of classical assumption tests and multiple linear regression. This study contribute to the development of Sharia governance and this study is also expected to increase understanding of the role of Sharia Supervisory Boards (DPS) in ensuring compliance with principles in Islamic financial institutions.
The Effectiveness of The Sharia Supervisory Board’s Role: Study on The Islamic Banks in Indonesia Wijayanti, Rita; Falikhatun, Falikhatun
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14207

Abstract

This study aims to investigate the relationship between the characteristics and effectiveness of the Sharia Supervisory Board’s (SSB) role in Islamic Banks (IBs). To justify the qualitative study, legal documents, annual reports, books, journals, and previous research were examined. Eight SSB characteristics were also reviewed to see how they affected the effectiveness of the SSB’s role in 14 IBs in Indonesia. This study uses the characteristics of SSB as a whole so that it is sufficient to explain the effectiveness of the role of SSB in Islamic Banks. As an additional analysis, the SSB characteristics on SOE-owned IBs before and after the merger were also presented. The research findings show that the dual positions of SSB members and the lack of accounting and financial competence need the government's attention in setting the rules.
Peran Karakteristik Komite Audit Terhadap Efektivitas Perencanaan Pajak Wisnu Widiyatama Pangestu Putra; Rita Wijayanti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8526

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik komite audit terhadap perencanaan pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Sampel dipilih secara purposive dengan kriteria tertentu, dan data dianalisis menggunakan regresi linier berganda melalui software SPSS. Variabel independen dalam penelitian ini meliputi ukuran komite audit, keberagaman gender komite audit, keahlian komite audit dibidang keuangan dan akuntansi, frekuensi rapat komite audit, dan kompensasi komite audit, sedangkan perencanaan pajak diukur dengan Effective Tax Rate (ETR). Ukuran perusahaan dan leverage digunakan sebagai variabel kontrol. Hasil penelitian menunjukkan bahwa ukuran komite audit dan frekuensi rapat komite audit berpengaruh signifikan terhadap perencanaan pajak, yang mengindikasikan bahwa peran aktif dan keterlibatan komite audit dapat memperkuat pengawasan terhadap strategi perpajakan. Sementara itu, keberagaman gender komite audit, keahlian komite audit dibidang keuangan dan akuntansi, dan kompensasi komite audit tidak menunjukkan pengaruh signifikan terhadap perencanaan pajak.
Hubungan Tata Kelola, Pelaporan, Kelangsungan Usaha, dan Kepercayaan Investor Pada Sektor Perbankan Dewi Lestari; Rita Wijayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9776

Abstract

This research aims to analyze the relationship among corporate governance, corporate reporting, going concern, and investor confidence in financial sector companies listed on the Indonesia Stock Exchange during the period 2019–2021. The data were processed using the Statistical Package for the Social Sciences (SPSS) version 25.0. This study uses secondary data obtained from companies’ annual financial reports. The sampling technique employed is purposive sampling, with a total of 41 companies meeting the criteria as observation units. The analytical methods include descriptive statistical analysis, classical assumption tests, multiple linear regression, model feasibility tests, and hypothesis testing. The results show that the variable of going concern has a significant influence on investor confidence, and corporate governance directly affects investor confidence. However, corporate reporting does not have a direct effect on investor confidence. Furthermore, corporate governance indirectly influences investor confidence through the mediation of going concern, while corporate reporting does not have an indirect effect on investor confidence through the same mediation.
Environmental Responsibility, Innovation, and Firm Value: A Study of Environmentally Sensitive Industries Wijayanti, Rita; Lintang Kurniawati; Arinda Herliana; Nadilla Nur Azizah
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p03

Abstract

This study aims to analyze the effect of corporate environmental responsibility on firm value, with corporate innovation as a mediating variable, in environmentally sensitive industries in Indonesia. The study uses a sample of 205 companies listed on the Indonesia Stock Exchange during the 2021–2023 period, covering the mining, energy, chemical, and pulp and paper sectors, which are characterized by high environmental risk and strong regulatory pressure. Corporate environmental responsibility is measured using a multidimensional index that includes legal awareness, social evaluation, environmentally friendly production, low-carbon technology, and green management. The results show that corporate environmental responsibility has a positive and significant effect on firm value. In addition, corporate innovation is found to partially mediate this relationship, indicating its role as a mechanism that transforms environmental commitment into long-term economic value. These findings conclude that the integration of environmental responsibility and innovation is a key strategy for enhancing competitiveness and creating sustainable firm value.
Co-Authors Abid, Muhammad Maslakul Alfandi Rico Yohanda Alifvia Ryadi Ningsih Almira Permata Ambar Yunita Nugraheni Anindya Dian Azhaari Ansori, Moh Anas Anwar Sholeh Ash Shidiq Ardiani Ika Sulistyawati Ariani, Rina Kurnia Arinda Herliana Arinda Herliana Aulia Nur Azahra Setiyadi Aurum, Mursalina Nanda Ayu Aris Diyanti Azhaari, Anindya Dian Baiti, Nurul Bakti Maulana Ikhsan Banu Witono Banu Witono, Banu Carina Diah Ayu Larasati Desnanda Setiawan Nurardi Devi Anisa Ramandani Devi Anisa Ramandani Dewi Lestari Dewi Lestari Dewita Puspawati Dewita Puspawati Dian Afifatusholikhah Diyanti, Ayu Aris Eka Kurniana Emi Erawati Fachriani, Galuh Fadila Nur Laili Falakhuddin, Muhammad Falikhatun Falikhatun, Falikhatun Fania Maulida Pangesti Farid Adi Prasetyo Fatwasari Soeratno Putri Ferdinar Bayu Setiaji Pratama Frichillia Elvira Agustina Hendraswati, Dita Nurlisa Heri Pratama Indah Mayasari Jamhari Jamhari Khasanah, Putri Azizah Nur Krisdiyanto Pujoningrum Krisna Wisnu Wardhana Kuntum Lathifatur Rosyidah Kurnia Rina Ariani Kurnia Rina Ariani Kurniawati, Yuwandira Laili, Fadila Nur Leonita Suryani Linda Rahmawati Lintang Kurniawati Lintang Kurniawati Lintang Kurniawati Lintang, Kurniawati Maria Cristina M. De los Santos Maulana, Fahmi Alief Moh Anas Ansori Monica Melati Mubarok, Afrizal Muhammad Falakhuddin Muhammad Raihan Naufal Muji Mulyani Mujiyati Mulyani, Muji N Nadila Nabiil Afifah Putri Setiawan Nadhiroh, Hilyatul Aini Nadila, N Nadilla Nur Azizah Nadilla Nur Azizah Nandya Putri Pratiwi Naufal, Muhammad Raihan Nindi Isra Sholatika Ningsih, Alifvia Ryadi Nita Putri Utami Novel Idris Abas Novitasari, Wayan Nur Kholis Nur Kholis Nurardi, Desnanda Setiawan Nurus Sa’adah Permata, Almira Pita Kurniasari Putri Utami, Nita Putri, Fatwasari Soeratno Rahmawati, Rizkika Putri Rasma Panji Setiawan Salma Anastasya Maharani Sara Senja Setyoko Sa’adah, Nurus Setiawan, Panji Rasma Setyo Nurwaini Shelawati Ariningsih Shinta Permata Sari Sholatika, Nindi Isra Sugihani, Nurul Sukmaningrum, Syntiana Dewi Suyatmin Suyatmin Suyatmin, S Vera Maulidina Wardhana, Krisna Wisnu Wayan Novitasari Wayan Novitasari Wibowo, Farrel Maulana Windi Amaliana Wisnu Widiyatama Pangestu Putra Yuniar, Madewi Arum Kusuma