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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi International Journal of Financial, Accounting, and Management Journal of Economics, Business, and Government Challenges Proceeding of National Conference on Accounting & Finance Studi Akuntansi dan Keuangan Indonesia (SAKI) Community Development Journal: Jurnal Pengabdian Masyarakat Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Equity: Jurnal Akuntansi Behavioral Accounting Journal Akuntansi'45 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Accounting Research Unit (ARU JOURNAL) JURNAL ECONOMINA Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Community: Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi, Keuangan dan Perpajakan Land Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Masyarakat SENSASI
Acynthia Ayu Wilasittha
Accounting Study Program, Faculty Of Economics And Business, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Penerapan Green Accounting dan Dampaknya terhadap Kinerja Keuangan Anya Tamara Fina Audita; Indrawati Yuhertiana; Acynthia Ayu Wilasittha
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.27541

Abstract

Tujuan Penelitian: menganalisis sejauh mana green accounting berpengaruh terhadap kinerja keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan metode purposive sampling sehingga diperoleh 13 perusahaan sebagai sampel dengan total 52 data sampel.Originalitas/Novelty: keterbaruan pada penelitian ini terletak pada pada sektor yang diteliti serta periode waktu yang digunakan. Penelitian sebelumnya belum secara khusus membahas sektor energi di Bursa Efek Indonesia dengan rentang tahun 2021-2024Hasil Penelitian: Hasil analisis menunjukkan adanya pengaruh positif antara green accounting dengan kinerja keuanganImplikasi: Investasi pada praktik lingkungan yang baik berdampak positif pada profitabilitas, sehingga green accounting bukan hanya kewajiban regulasi, tetapi alat peningkat daya saing perusahaan sektor energi Research Objectives: analyzing the extent to which green accounting affects the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024.Research Method: This study used an explanatory quantitative approach with purposive sampling, resulting in 13 companies as samples with a total of 52 sample data.Originality/Novelty: The novelty of this study lies in the sector studied and the time period used. Previous studies have not specifically discussed the energy sector on the Indonesia Stock Exchange for the period 2021-2024.Research Results: The results of the analysis show a positive relationship between green accounting and financial performance.Implications: Investing in good environmental practices has a positive impact on profitability, so green accounting is not only a regulatory obligation, but also a tool to enhance the competitiveness of companies in the energy sector.
Studi Kualitatif: Identifikasi Determinan Audit Report Lag Pada Kantor Akuntan Publik DSI Cabang Surabaya Umi Nur Fryda Kusli Rochmah; Acynthia Ayu Wilasittha
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10202

Abstract

Abstract This study utilizes a qualitative approach to identify determinants and prevention of report lag audit incidents at the CPA Firm (KAP) DSI Surabaya Branch. Audit report lag refers to the era between the end of accounting and the date of provision of the audit report as an important indicator of the efficiency and effectiveness of the audit process. Interviews to the auditors at KAP Djoko, Sidik & Indra Surabaya Branch who are experienced in handling audit report lag cases are the primary data sources for this study. The study reveals the main factors influencing audit report lag through in-depth interviews with auditors and managers at the KAP DSI Surabaya Branch. The study's results indicate that auditor capacity and workload, client complexity, audit planning and scheduling, and client coordination are the main determinants contributing to audit report lag. Based on these findings, there are several practical suggestions can be carried out by auditors to minimize audit report lag, such as optimizing workload distribution, improving audit planning and scheduling, ongoing training programs, and improving communication and coordination with clients. Keywords: Audit Report Lag; Audit Quality; and Public Accounting Firm
Co-Authors Achmad, Fadil Aini, Evinda Dwi Nur Ajeng Puspa Wardani Anam, Sahrul Annisa Nathania Dewi Anya Tamara Fina Audita Arnez Cendana Batara, I Wayan Darma Bayu Rama Laksono Bisma Budiwitjaksono, Gideon Setyo Cendana, Arnez Dewi Suryanita Pratiwi Evinda Dwi Nur Aini Firman Eka Putra Fisdiana, Anggit Jelita Haryati, Tantina I Wayan Darma Batara Indrawati Yuhertiana Ireva Suryananingtyas Januar, Muhammad Kiki Kinaryosih, Nimas Caesar Ratu Kirana, Nanda Wahyu Indah Luluk Desva Fitriah Manullang, Stephanie Melizcha Marchelo Boas Permata Maushufi, Nadhira Nuril Meivia Permata, Yastika Maulidiya Mirna Mendrofa Muhammad Kiki Januar Nanda Wahyu Indah Kirana Nugraha, Bisma Syah Iqbal Adji Nur Aini, Evinda Dwi Nurhidayah Nurhidayah Permata, Marchelo Boas Putra, Firman Eka Putra, Victor Pramudita Putri Maulidyah Reza Afrizal Rachman Rida Perwita Sari Riski Famiyanti Rizdina Azmiyanti Rohmawatik, St. Rosita, Amanda Aura Safiah Allisa Sahrul Anam Sofie Yunida Putri Tantina Haryati Tituk Diah Widajantie Tituk Diah Widajantie Tituk Diah Widajantie Umi Nur Fryda Kusli Rochmah Yunita Anggraini Setyawati