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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AkMen JURNAL ILMIAH Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Akuntansi Kompetif Journal of Economic, Public, and Accounting (JEPA) Tangible Journal Al-Buhuts (e-journal) Golden Ratio of Mapping Idea and Literature Format Jurnal Akuntansi dan Keuangan Syariah - ALIANSI J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Innovation Research and Knowledge Jurnal Bisnis dan Kewirausahaan Jurnal Akuntansi dan Keuangan
Nurlaila Hasmi
Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Social Sciences Other

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PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR ENERGI SUB SEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2023-2025 Sitti Muliana; Hasriana Hasriana; Nurlaila Hasmi; Nur Aisyah; Suriani Suriani
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2862

Abstract

The purpose of this scientific study is to determine how profitability and leverage influence CSR disclosure. This research was conducted on companies operating in the energy sector, specifically the coal subsector, listed on the Indonesia Stock Exchange from 2021 to 2023. A total of 46 samples were selected using a purposive sampling method. The data type used in this study is quantitative. Secondary data sources include financial statements, sustainability reports, and annual reports from these companies. In this study, the analytical method used was multiple linear regression. The findings of this study indicate that CSR is positively influenced by profitability, while leverage negatively contributes to CSR disclosure.
Competency, Motivation, and Perception of Feminist Auditors in Makassar and Gowa Cities Nurlaila Hasmi; Nur Aisyah
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 4 (2026): August – October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i4.2620

Abstract

The issue of gender equality has long been a critical issue in both social and professional environments, women are often considered passive, soft, more gentle, more compared to men who are considered superior in various ways, along with the shifting changes of the times, the phenomenon of emancipation in the current modern era shows the rise of women and it is undeniable that the number of Indonesians is more women than men, as evidenced by the beginning of being given space and trust for women to lead in organizations and the business world. Women's work motivation includes various things, starting from the demands of self-existence (psychology), social needs, and the economic side. Regarding competence, women are also given equal space to acquire knowledge and skills. Gender differences in the Auditor profession are often associated with audit quality due to fewer perceptions of women as auditors. Research objectives: to determine the influence of competence, motivation, and feminist perceptions of auditors in the cities of Makassar and Gowa. This qualitative study investigates the structural complexities of competence, motivation, and feminist perspectives among female auditors operating within Public Accounting Firms (KAP) in Makassar City and Gowa Regency. Utilizing NVivo software for rigorous text analysis, the research examines how female professionals navigate technical demands, economic drivers, and systemic gender dynamics in the auditing sector. The findings reveal that auditor competence extends beyond traditional work tenure, requiring an integrated profile of technical expertise, situational experience, continuous knowledge acquisition, and emotional intelligence to manage challenges such as gender bias and fraud mitigation. Furthermore, the analysis demonstrates that work motivation is multidimensional, driven by a balance of economic stability, financial compensation, intellectual growth, and lifelong learning opportunities. From a feminist perspective, the study highlights that institutional policy support and workplace equality are vital mechanisms for mitigating gender stereotypes and empowering female leadership styles characterized by collaboration, high responsibility, and professional commitment. Ultimately, this research bridges local qualitative insights with global academic discourse, emphasizing that achieving high audit quality and sustainable career retention for women necessitates a holistic synergy between technical competence, institutional backing, and behavioral resilience.  
Co-Authors Andriyani, Nurdika Hasriana Hasriana Indah Permatasari Jufri, Nur Adriati Mande, Henni Mustakin Nur Aisyah Nur Fatwa Basar Nurjanna Nurjanna Pe'pan, Alpriani Rahmawati Nur, Rahmawati Raodatul Jannah Risa Rukmana Riza Praditha Sarina Sarina Sitti Muliana St. Herlina Sunarsi, Sunarsi Suriani Suriani Syahrul Syahrul Tenri Mangindara, A