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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Wacana, Jurnal Sosial dan Humaniora WARTA Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak BIOLINK (Jurnal Biologi Lingkungan, Industri, Kesehatan) Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Journal of Local Government Issues BALANCE Jurnal Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Journal of Management and Bussines (JOMB) Jurnal Pendidikan Nusantara Panrannuangku Jurnal Pengabdian Masyarakat EFL Education Journal Jurnal Pendidikan Nusantara Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Room of Civil Society Development Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia JER Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies Room of Civil Social Development STEM Education International
Shinta Permata Sari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology 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 Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Prediksi Financial Distress Model Ohlson’s: Peran Strategis Good Corporate Governance Rieka Ayu Pradiska; Shinta Permata Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): 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.v7i2.11230

Abstract

Financial distress is a company condition that reflects financial difficulties in a state of crisis before bankruptcy occurs. This study aims to analyze the effect of institutional ownership, managerial ownership, foreign ownership, independent commissioners, and gender diversity on the board on financial distress in basic materials sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The sampling technique used is purposive sampling with a sample size of 47 companies. Data are obtained from secondary data in the form of annual reports and data analysis use binary logistic regression. The results of this study indicate that institutional ownership and managerial ownership have an effect on financial distress. Meanwhile, foreign ownership, independent commissioners, and board gender diversity have no effect on financial distress.
Transparansi Sustainability Report: Kesehatan Keuangan, Lingkungan, dan Tata Kelola Perusahaan Callista Donna Azaria; Shinta Permata Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): 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.v7i2.11231

Abstract

Sustainability reporting has impact on increasing efficiency, cost efficiency and competitive advantage. This study assesses the effect of profitability, liquidity, leverage, carbon performance, and board independence on sustainability report disclosure in primary consumer sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. A quantitative approach uses with secondary data from companies' annual reports and sustainability reports, which are analysed using multiple linear regression. 120 companies that made up the population, purposive sampling is used to obtain 40 companies that met the criteria to be sampled over an observation period of 3 years. The results of the study show that profitability, carbon performance, and board of board independence do not have an effect on sustainability report disclosure, while liquidity and leverage have no effect on sustainability report disclosure. These findings indicate that the financing structure of companies, as reflected in liquidity and leverage, encourages corporate transparency, while profit efficiency, environmental performance, and independent governance are not yet major factors.
Green Accounting, Green Intellectual Capital, dan Green Innovation: Tinjauan Terhadap Nilai Perusahaan Indeks Saham SRI-KEHATI Sari, Yasinta Rusiana Hernita; Sari, Shinta Permata
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 5 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i5.11122

Abstract

Nilai perusahaan merupakan bagiani pencapaian perusahaan, guna meyakinkan investor bahwa investasinya berharga. Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, green intellectual capital, dan green innovation terhadap nilai perusahaan pada perusahaan yang tergabung dalam indeks saham SRI-KEHATI periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan metode kausalitas dan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel dipilih secara purposive berdasarkan kriteria konsistensi publikasi dan kelengkapan data. Nilai perusahaan diukur menggunakan Tobin’s Q, sedangkan variabel independen diukur melalui pengungkapan dan proporsi tertentu. Analisis data dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa green accounting dan green intellectual capital berpengaruh terhadap nilai perusahaan, sedangkan green innovation tidak berpengaruh terhadap nilai perusahaan.
Nilai Perusahaan: Apakah Dipengaruhi Oleh Green Accounting, Green Innovation, Corporate Social Responsibility, dan Green Intellectual Capital Yasmin, Samara; Sari, Shinta Permata
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 5 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i5.11166

Abstract

Nilai perusahaan merupakan indikator penting bagi investor dalam melihat kinerja dan menilai prospek suatu perusahaan di masa depan. Penelitian ini bertujuan untuk menguji pengaruh Green Accounting, Green Innovation, Corporate Social Responsibility, dan Green Intellectual Capital terhadap nilai perusahaan pada perusahaan yang tergabung dalam indeks SRI-KEHATI di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan, serta dianalisis menggunakan regresi linier berganda. Nilai perusahaan diukur menggunakan Price to Book Value, sedangkan Green Accounting, Green Innovation, Corporate Social Responsibility, dan Green Intellectual Capital diukur berdasarkan tingkat pengungkapan perusahaan dalam laporan tahunan. Hasil penelitian menunjukkan bahwa Green Accounting dan Green Intellectual Capital berpengaruh terhadap nilai perusahaan, sedangkan Green Innovation dan Corporate Social Responsibility tidak berpengaruh terhadap nilai perusahaan. Temuan ini menunjukkan bahwa pasar lebih mempertimbangkan kemampuan perusahaan dalam mengelola aset intelektual berbasis lingkungan dibandingkan aktivitas inovasi hijau dan pengungkapan sosial perusahaan.
BEYOND PROFIT: INTEGRASI GOOD CORPORATE GOVERNANCE DAN KEPUTUSAN INVESTASI STRATEGIS UNTUK MENANGKAL FINANCIAL DISTRESS Devi, Salma Pretyan; Sari, Shinta Permata
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kwbygj60

Abstract

Financial distress is a condition of declining corporate financial performance or the final stage before a company goes bankrupt, better known as liquidation. This study aims to examine the effect of the integration of good corporate governance and strategic investment decisions on financial distress in basic materials sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Good corporate governance is proxied by the board of directors, managerial ownership, and audit committee, while strategic investment decisions are measured by total assets growth and capital expenditure. Financial distress is measured using the Altman Z-Score model and classified into a dummy variable. This research employs a quantitative approach with purposive sampling, resulting in 69 companies and 207 observations. Data are analyzed using binary logistic regression. The results indicate that managerial ownership, total assets growth, and capital expenditure have effect on financial distress, while the board of directors and audit committee show no effect. These findings highlight that effective governance integration and well-planned strategic investment decisions plays a crucial role in strengthening corporate financial resilience and mitigating the risk of financial distress.
FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD HEPTAGON PADA PERUSAHAAN BASIC MATERIAL DI INDONESIA Ariani, Ardan Fitri; Sari, Shinta Permata
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/expc0456

Abstract

Fraud Heptagon merupakan model teoretis terkini, yang digunakan untuk mendeteksi potensi kecurangan laporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh fraud heptagon model dengan melibatkan elemen pressure, opportunity, rationalization, competence, arrogance, culture dan religiosity untuk mendeteksi financial statement fraud. Sampel penelitian ini adalah perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia pada tahun 2022-2024 berjumlah 54 perusahaan atau 162 data, yang ditentukan dengan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi dengan WarpPLS 7.0. Hasil penelitian ini menunjukkan bahwa elemen rationalization berpengaruh terhadap financial statement fraud. Elemen lainnya yaitu elemen pressure, opportunity, competence, arrogance, culture dan religiosity tidak berpengaruh terhadap financial statement fraud. Penelitian ini dapat memberikan informasi mengenai faktor-faktor yang menyebabkan terjadinya fraud dan mendeteksi fraud dalam laporan keuangan. Penelitian ini juga dapat digunakan sebagai referensi untuk meningkatkan tugas auditor dalam menguji kewajaran dan kepatutan penyajian laporan keuangan.
Deprehensio Financial Statement Fraud: Mengungkapkan Kecurangan Melalui Sudut Pandang Heptagon Model Silpian Jian Linia Wati; Shinta Permata Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): 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.v7i5.12203

Abstract

Fraud is a deceptive act committed with the intent of obtaining unlawful gain. This study aims to analyze the influence of the fraud heptagon—comprising the elements of pressure, opportunity, rationalization, arrogance, competence, culture, and religiosity—on financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period, using the Beneish M-Score model. The sample in this study consists of 50 companies or 150 data points selected using purposive sampling. The research data are secondary data obtained from the companies’ annual reports. The results of this study indicate that rationalization influences financial statement fraud, whereas pressure, opportunity, arrogance, competence, culture, and religiosity do not influence financial statement fraud. This study is expected to provide information regarding the factors that trigger fraud and assist in detecting fraud in financial statements. Additionally, this study can serve as a reference for auditors to enhance their role in assessing the fairness and appropriateness of financial statement presentation.
Memanfaatkan Metrik Nilai Hijau Untuk Meningkatkan Kinerja Keuangan Perusahaan Septiana Anggraini; Shinta Permata Sari
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.10158

Abstract

Kinerja keuangan merupakan gambaran yang menunjukkan pencapaian tujuan perusahaan melalui kegiatan bisnisnya. Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting, Kinerja Lingkungan, Biaya Lingkungan, dan Eco-Efficiency terhadap Kinerja Keuangan pada perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan tahunan dan laporan keberlanjutan. Sampel dipilih menggunakan teknik purposive sampling dengan kriteria tertentu, sehingga diperoleh 96 unit analisis. Analisis data dilakukan melalui regresi linier berganda untuk menjawab hipotesis penelitian. Hasil penelitian menunjukkan bahwa Green Accounting dan Biaya Lingkungan berpengaruh terhadap Kinerja Keuangan, sedangkan Kinerja Lingkungan dan Eco-Efficiency tidak berpengaruh terhadap Kinerja Keuangan. Temuan ini menegaskan bahwa pengungkapan lingkungan dan alokasi biaya lingkungan berperan penting dalam meningkatkan kinerja keuangan perusahaan.
Trinitas Kepemilikan Dan Nilai Tersembunyi: Kepemilikan Manajerial, Institusional, Dan Publik, Serta Modal Intelektual Terhadap Kinerja Keuangan Ruli Eko Rahayu; Shinta Permata Sari
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.10159

Abstract

Trinitas kepemilikan perusahaan terdiri dari Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Publik. Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Publik, dan Intellectual Capital terhadap Kinerja Keuangan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan. Sampel ditentukan melalui purposive sampling dan menghasilkan 65 perusahaan dengan 195 observasi. Analisis dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Kepemilikan Manajerial dan Kepemilikan Institusional berpengaruh terhadap Kinerja Keuangan, sementara Kepemilikan Publik dan Intellectual Capital tidak berpengaruh terhadap Kinerja Keuangan. Temuan ini menegaskan pentingnya struktur kepemilikan sebagai mekanisme tata kelola dalam meningkatkan kinerja perusahaan sektor energi di Indonesia.
Deprehensio Financial Statement Fraud: Mengungkapkan Kecurangan Melalui Sudut Pandang Heptagon Model Silpian Jian Linia Wati; Shinta Permata Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): 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.v7i5.12203

Abstract

Fraud is a deceptive act committed with the intent of obtaining unlawful gain. This study aims to analyze the influence of the fraud heptagon—comprising the elements of pressure, opportunity, rationalization, arrogance, competence, culture, and religiosity—on financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period, using the Beneish M-Score model. The sample in this study consists of 50 companies or 150 data points selected using purposive sampling. The research data are secondary data obtained from the companies’ annual reports. The results of this study indicate that rationalization influences financial statement fraud, whereas pressure, opportunity, arrogance, competence, culture, and religiosity do not influence financial statement fraud. This study is expected to provide information regarding the factors that trigger fraud and assist in detecting fraud in financial statements. Additionally, this study can serve as a reference for auditors to enhance their role in assessing the fairness and appropriateness of financial statement presentation.
Co-Authors Adhilla Harumningtyas Adinda Putri Wahyuningtyas Aji, Bagus Prasetyo Alif Akbar Subikhi Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Amir Fatahuddin Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Ariani, Ardan Fitri Arianto, Novita Ariska Widya Puspitasari Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Chatur Hermawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azaria, Callista Donna Azizah, Jihan Nur Bambang Suharjito Banu Witono Bela Feronika Callista Donna Azaria Carissa Fitri Nasywa Cystoma Aurora Wicaksananingtyas Devi, Salma Pretyan Dian Nugraheni Dinar Kurnia Setiyaningrum Diva Tirta Nirwana Rahmadetta Dwi Astuti Eka Nurul Qomaliyah Ellen Monata Wahono Eny Kusumawati Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Farisa Yasa Afifah Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fifi Nur Afiyah Fitri Rachmawati Ayuning Tyas Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ika Setiyawati Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Istiqomah Adi Luhung Kharisma, Tharisya Putri Khusnul Khotimah Lestari, Dinda Fitri Novia Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Maysara, Maysara Melaty, Khoirul Putri Milia, Riska Nadjwa Dana Amalia Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Nikmar’ati Khoiriah Ningsih, Suhesti Novia Nurafni Krisyanti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nuraini, Revalina Intan Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pradiska, Rieka Ayu Pramita Devi Mutia Syarifah Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Hanifah Yaffa Eka Putri, Lutfi Zunaida Rachmawati, Adelia Briliana Annisa Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Ramadhani, Alia Pramudita Ratih Dwi Siswani Rieka Ayu Pradiska Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Ruli Eko Rahayu Sabela Nur Fariskya Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Sari, Yasinta Rusiana Hernita Satria Pinandita Satria Pinandita Septiana Anggraini Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Shafira Nurrahmawati Sholikhah, Himmatus Silpian Jian Linia Wati Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar suhartatik suhartatik Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Yasmin, Samara Zada, Qonita Avena Zulafa Alfina Hilwa