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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal ASET (Akuntansi Riset) JRA: Jurnal Riset Akuntansi Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Abdimas Sangkabira Management Science Research Journal Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Nugraha, Arie Apriadi
Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Environmental Accounting Disclosure on Firm Value (Study of Manufacturing Companies Listed on The Indonesian Stock Exchange 2017-2020) Nugraha, Arie Apriadi; Putra, Sugih Sutrisno; Muhammad, Rahma Nazila; Bukhori, Eka Panca; Al-Gholy, Afky; Junaedi, Rendi
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.114

Abstract

Increasing the value of the company needs to be done so that the company's internal and external parties can improve their environmental performance through appropriate environmental accounting disclosures. This study aims to obtain empirical evidence regarding the effect of environmental accounting disclosures and environmental performance on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This study uses a sample of 43 manufacturing companies in Indonesia where the data needed in this study is in the form of financial report data obtained from the Indonesian Stock Exchange Gallery. The sampling method is purposive sampling. The data analysis technique used is single linear regression using SPSS. The results showed that the environmental accounting disclosure variable had a significant effect on firm value. Meanwhile, the environmental performance variable has no effect and is not significant on firm value. The single linear regression model in this study has an R2 value of 77.48%, which means the firm value can be explained by using the variable value of environmental accounting disclosures, where the remaining 22.52% is influenced by other factors, variables outside the model that have been studied.
Pengaruh Temuan Audit Dan Tindak Lanjut Rekomendasi Hasil Pemeriksaan Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Kabupaten Dan Kota Provinsi Jawa Barat Tahun 2019-2023) Junaedi, Zahwah Aqilah; Nugraha, Arie Apriadi
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The quality of local government financial reports reflects the extent to which financial information is presented in accordance with applicable accounting standards. The preparation of these financial reports is a form of accountability in public financial management. Audits conducted by the Supreme Audit Agency (BPK) result in audit opinions, which are official statements regarding the reliability of financial reports. In addition, the BPK also provides recommendations for improvements that must be followed up. This study aims to examine the impact of audit findings and follow-up on recommendations on the quality of local government financial reports. The method used is a quantitative approach with ordinal logistic regression analysis, using SPSS Statistics software version 29. The research sample includes districts and cities in West Java Province that received audit opinions from the BPK on their financial statements during the 2019–2023 period, selected using purposive sampling. The data used were secondary data, consisting of summaries of follow-up reports on audit recommendations (TLRHP) and audit reports (LHP) on local government financial reports (LKPD) for the years 2019–2023. The research results indicate that audit findings do not significantly affect the quality of financial reports. However, follow-up on audit recommendations has a positive impact. Overall, both audit findings and follow-up contribute to determining the quality of local government financial reports
Pengaruh SPIP, Pemanfaatan Teknologi Informasi, dan Gaya Kepemimpinan Transformasional terhadap Kualitas Laporan Keuangan (Survei pada OPD Pemerintah Kota Cimahi) Danari, Cynara Putri; Nugraha, Arie Apriadi
Indonesian Accounting Research Journal Vol. 6 No. 1 (2025): Vol. 6 No. 1 (2025): Indonesian Accounting Research Journal (October 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i1.6829

Abstract

Financial report is a medium of accountability to report users. This study aims to determine the effect of Government's Internal Control System (SPIP), the use of information technology, and transformational leadership on the quality of financial reports. The population of this study consisted of 29 OPD in the City Government of Cimahi. This research collected data through questionnaire and observation. Respondents of this study consisted of 75 people. The data analysis method used is multiple linear regression analysis processed with the help of SPSS version 26. The results showed that the internal control system and transformational leadership style have a positive and significant effect on the quality of financial reports, while the use of information technology didn’t have a significant effect on the quality of financial reports. Government’s internal control system, the use of information technology, and transformational leadership style have simultaneous affect together to the quality of financial reports.
Co-Authors Al-Gholy, Afky Arry Irawan, Arry Auliya Firyal Zahrah Bukhori, Eka Panca Danari, Cynara Putri Delia Adni Prihasti Endah Dwi Kusumastuti, Endah Dwi Firdaus, Muhammad Hafizh Handayani, Resty Ditha Hasbi Assidiki Mauluddi Hendi Rohendi, Hendi Ishak, Jouzar Farouq Junaedi, Rendi Junaedi, Zahwah Aqilah Kamalah Saadah Lulu Raihana Fakhira Lutfhi Ramdani Fathurrohman Mulyandani, Vina citra Nita Ayu Trisnawati Novianty, Ira Pahirva, Rama Putra, Sugih Sutrisno Rahma Nazila Muhammad Ramdani, Kafi Ezra Ririn Riani Rizky Amalia Setiawan Setiawan Shofi Nabila Khoerunnisa Sudjana Sudradjat Sudradjat Vita Alifah Maulina Wini Widiati Yeti Apriliawati, Yeti Yuni Maudina