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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Measurement : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JASF (Journal of Accounting and Strategic Finance) Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings Jurnal Literasi Akuntansi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Benefit : Journal of Bussiness, Economics, and Finance IIJSE JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Journal of Creative Power and Ambition (JCPA)
Nanda Wahyu Indah Kirana
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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The Relationship between Manufacturing Company Values and Corporate Social Responsibility Virginia Mandasari; Nanda Wahyu Indah Kirana
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4174

Abstract

Corporate social responsibility (CSR) has recently drawn more interest from academic economists and managers working in the real world. The implementation of corporate social responsibility allows you to report economic, social, and environmental activities to stakeholders, which can raise the value of your organization. This can build trust and foster positive relationships with stakeholders, easing their concerns about the future. Investors and customers in the market tend to place more focus on and attention to corporate social responsibility (CSR) conduct in organizations, and many of these companies pay attention to consumer welfare, environmental concerns, and environmentally friendly production (Fukuda & Ouchida, 2020). In addition to increasing sales and consumer loyalty, better quality and productivity, increased ability to retain employees, and increased access to capital markets, corporate social responsibility can enhance brand image and reputation. These effects can all increase company value.
The Implementation of Islamic University Social Responsibility in Indonesia Acynthia Ayu Wilasittha; Tantina Haryati; Sofie Yunida Putri; Nanda Wahyu Indah Kirana
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3389

Abstract

This research aims to analyze the implementation of Islamic University Social Responsibility in Indonesia. This is a literature review study that was conducted by searching the keyword “Islamic university social responsibility” and filtered to specific literature that refers to the implementation of university social responsibility in Islamic Universities in Indonesia. The results show that not many University Social Responsibility studies are related to Islam because in measuring University Social Responsibility they still use green accounting indicators that consist of environmental awareness, environmental involvement, environmental reporting, and environmental audit. Numerous research has been found to suggest fresh approaches to adopting university social responsibility, like using the Maslahah or Maqashid Syariah concepts. These new models are anticipated to address issues with reporting environmental activities for which there are no guidelines and to offer direction in adopting USR, which is linked to Islamic religious values.
Determinan Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Variabel Moderasi Muhamad Risa Farhan; Nanda Wahyu Indah Kirana
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.843

Abstract

Nilai perusahaan dipengaruhi oleh persepsi prospek masa depan dan kebijakan lingkungan seperti Perjanjian Paris yang mendorong pengurangan emisi karbon global, Indonesia, sebagai salah satu penyumbang emisi terbesar, berkomitmen mengurangi emisi melalui investasi hijau dan transparansi pengungkapan emisi untuk mendukung keberlanjutan dan meningkatkan kepercayaan pasar. Tujuan dari penelitian ini untuk menganalisis pengaruh pengungkapan emisi karbon, struktur modal, dan ukuran perusahaan terhadap nilai perusahaan, serta mengevaluasi peran kinerja lingkungan sebagai variabel moderasi dalam hubungan tersebut. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik Structural Equation Modeling (SEM) Partial Least Square (PLS) melalui software SmartPLS 4.0. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon dan ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan struktur modal tidak berpengaruh terhadap nilai perusahaan. Selain itu, kinerja lingkungan dapat memoderasi pengaruh pengungkapan emisi karbon terhadap nilai perusahaan, namun kinerja lingkungan tidak dapat memoderasi pengaruh struktur modal dan ukuran perusahaan terhadap nilai perusahaan.
Corporate Social Responsibility, Audit Committee, and Public Accounting Firm: Implications for Tax Aggressiveness in Financial Distress Situations Aulia Agustini; Nanda Wahyu Indah Kirana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.6098

Abstract

Taxes is a very influential sector supporting state revenue because most of the state revenue comes from tax revenue. Sources of tax in Indonesia come from individual taxpayers and corporate taxpayers. In its implementation, there are differences of interest between taxpayers and the government. Differences of interest cause taxpayers to tend to reduce the amount of tax payments, both legally and illegally. This study’s focus is to analyze whether Corporate Social Responsibility, Audit Committees, and Public Accounting Firms influence Tax Aggressiveness in Financial Distress conditions. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. This study uses a quantitative method with sampling using the purposive sampling method with a sample size of 53 companies with 6 years of observation. The data used in this study are secondary data taken from the company’s annual financial report. The analysis tool in this study uses Partial Least Squares (PLS). The results of this indicate that: Corporate Social Responsibility affects Tax Aggressiveness, The Audit Committee does not have an effect on Tax Aggressiveness, Public Accounting Firm does not affect Tax Aggressiveness, Financial Distress does not affect Tax Aggressiveness, Corporate Social Responsibility does not have an effect on Financial Distress, the Audit Committee does not affect Financial Distress, and Public Accounting Firm does not have an effect on Financial Distress.
The Effect of ESG, Human Capital, and Green Innovation Disclosure on Financial Performance Yeny Widya Tuti; Tantina Haryati; Nanda Wahyu Indah Kirana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6310

Abstract

Financial performance is a crucial element for a company's sustainability because it determines its ability to make a profit. However, companies that are members of the SRI-KEHATI index experienced fluctuations in performance based on ROA during 2019–2023. This study focuses on companies in the SRI-KEHATI index listed on the IDX during the period, to empirically examine the influence of ESG, human capital, green process innovation, and green product innovation on financial performance. The analysis used secondary data from financial, annual, and sustainability reports as many as 125 observations were obtained through purposive sampling. This study uses a quantitative approach and SEM-PLS analysis techniques, which results in findings that ESG, human capital, and green process innovation have a positive and significant impact on financial performance, while green product innovation has a non-significant negative influence.
Beyond Digital Transparency: Do Digital and Risk Management Disclosures Improve Earnings Quality? Evidence from Indonesian Consumer Non-Cyclical Companies Ulfa Puspa Wanti Widodo; Nanda Wahyu Indah Kirana; Rizdina Azmiyanti
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1669

Abstract

This study examined whether digital disclosure and risk management disclosure were associated with earnings quality in Indonesian consumer non-cyclical firms. The sample consisted of 86 companies and 236 unbalanced firm-year observations from 2022 to 2024. Earnings quality was proxied by absolute discretionary accruals estimated using the Modified Jones Model. Digital Disclosure Index was measured using four indicators: information, timeliness, accessibility, and technology. Risk Management Disclosure was measured using a 20-item disclosure index based on annual reports. Panel data regression was analyzed using the Random Effect Model. The results showed that Digital Disclosure Index did not significantly affect earnings quality. In contrast, Risk Management Disclosure had a negative and significant effect on absolute discretionary accruals, indicating that broader risk management disclosure improved earnings quality. This study contributes to disclosure and earnings quality literature by showing that substantive risk transparency is more relevant than basic digital disclosure compliance in explaining accrual quality.
Determinant Factors of Firm Value: Cash Holdings and Dividend Policy as Mediation Eka Yudhyani; Umi Kulsum; Faizal Reza; Astrid Napita Sitorus; Nanda Wahyu Indah Kirana
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.325

Abstract

In times of uncertainty such as a crisis, a company needs to maintain its value for its investors. Theory suggests that for uncertainty, the company needs to have cash holding, but on the other hand, it needs to pay dividends. Therefore, this research aims to prove the relationship between factors that affect firm value with cash holding and dividend policy as mediation. We conduct this research on the manufacturing company from 2015 to 2021 registered on Indonesia Stock Exchange. Using the purposive sampling method, 82 company was chosen and 574 data was studied. To test our hypotheses, we use SmartPLS. The results proved that cash holding can influence firm value, while dividend policy cannot. For the indirect effect, we found that profitability and net working capital indirectly affect firm value through cash holding. We explain the theory and practical implications and describe our study’s limitations. For future research, we suggest differentiating firm value before and during a financial crisis, and the industry sector that has the worst, moderate, and light impact from the crisis.
Maximizing Firm Value: Analyzing Profitability and Leverage with Tax Avoidance Interventions Endah Susilowati; Aidha Kurnia Wardhani Fadilah; Sofie Yunida Putri; Sari Andayani; Nanda Wahyu Indah Kirana
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.450

Abstract

This study aims to analyze whether there is an effect between Profitability, Leverage, and tax avoidance toward firm value, either directly or indirectly. This research uses quantitative methods with partial least square analysis techniques. The data was obtained through the official website of the Indonesia Stock Exchange. This study found that 58 manufacturing companies were listed on the Indonesia Stock Exchange from 2016–to 2018. The results indicate that profitability and leverage do not affect tax avoidance and profitability. Leverage affects firm value, and tax avoidance does not mediate the effect of Profitability and Leverage toward firm value. Tax avoidance does not mediate the impact of leverage on firm value because the higher the leverage, the greater the funds provided by the creditor, and this makes investors careful about investing in companies with a high leverage ratio. This study implies that maximizing firm value does not necessarily require the company to engage in tax avoidance schemes since increasing profit will signal to the investor that the company has been managed effectively and ultimately maximizes firm value.
Efektivitas Fungsi Audit Sebagai Alat Pengendalian Internal Dalam Mengungkap Kecurangan Laporan Keuangan Dinda Windy Aziz Masruroh; Nanda Wahyu Indah Kirana
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 1 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i1.1434

Abstract

Efektivitas fungsi audit dan pengendalian internal masih relatif lemah, terbukti dari beberapa kasus di mana manajemen berhasil memanipulasi laporan keuangan meskipun telah melalui proses audit. Penelitian ini bertujuan untuk mengevaluasi efektivitas audit internal dan eksternal sebagai alat pengendalian internal dalam mendeteksi kecurangan laporan keuangan. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa efektivitas audit dipengaruhi secara signifikan oleh kekuatan sistem pengendalian internal, kompetensi dan independensi auditor, serta prosedur audit berbasis risiko. Prosedur seperti vouching, analisis tren dan rasio, konfirmasi eksternal, dan evaluasi desain dan implementasi pengendalian telah terbukti efektif dalam mendeteksi indikasi kecurangan, terutama pada area yang rentan seperti pengakuan pendapatan dan transaksi kas. Penelitian ini diharapkan dapat memperkuat peran audit sebagai mekanisme strategis dalam mendeteksi dan mencegah kecurangan laporan keuangan di tengah kompleksitas transaksi bisnis dan semakin berkembangnya teknologi.
Pengaruh Pengungkapan ESG, Profitabilitas , dan Ukuran Perusahaan Terhadap Nilai Perusahaan Faizatul Qomariyah; Nanda Wahyu Indah Kirana
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.470

Abstract

Penelitiaan ini bertujuan untuk menguji bagaimana kontribusi transparansi Environmental, Social, and Governance (ESG), tingkat profitabilitas, serta skala korporasi dalam mempengaruhi valuasi pasar emiten pada klaster industri bahan baku yang melantai di Bursa Efek Indonesia (BEI) periode 2022–2025. Menggunakan desain kuantitatif dengan pendekatan asosiatif, objek populasi mencakup seluruh perusahaan bahan baku di BEI. Melewati kriteria penerapan purposive sampling, terpilih 24 entitas bisnis yang memenuhi kualifikasi sebagai sampel amatan. Sumber data sekunder dikumpulkan dari publikasi laporan tahunan maupun langganan resmi. Estimasi parameter dilakukan melalui teknik regresi data panel dengan model terbaik berupa REM. Hasil pengujian empiris mengonfirmasi bahwa profitabilitas memiliki dampak positif yang signifikan dalam mendongkrak nilai perusahaan. Sebaliknya, publikasi laporan ESG dan ukuran perusahaan yang diperoleh tidak memberikan pengaruh yang berarti. Jika diuji secara serempak, kombinasi ketiga indikator bebas tersebut juga tidak menampilkan dampak nyata terhadap apresiasi nilai pasar emiten. Fenomena ini mengindikasikan bahwa para pelaku pasar modal domestik masih menempatkan indikator keuangan jangka pendek sebagai dasar analisis utama, dibandingkan instrumen non-keuangan. Implikasinya, manajemen di sektor bahan baku perlu memprioritaskan optimalisasi laba bersih sebagai strategi utama menaikkan harga diri perusahaan di bursa. Di sisi lain, kualitas serta kedalaman substansi pelaporan ESG harus terus ditingkatkan agar dapat bertransformasi menjadi sinyal fundamental yang Andal bagi modal penanam.
Co-Authors Acynthia Ayu Wilasittha Aidha Kurnia Wardhani Fadilah Annisa Kurniawan Anty Wulandari Astrid Napita Sitorus Aulia Agustini Avi Sunani Budiwitjaksono, Gideon Setyo Cornelia Permatasari Dinda Windy Aziz Masruroh Eka Yudhyani Endah Susilowati Faizal Reza Faizatul Qomariyah Farrel Sabilillah Putra Achmad Haryati, Tantina Ika Chandra Lukitasari Indah Qothrun Nada Nada Indrawati Yuhertiana Linaya Naomi Garneta Muhamad Risa Farhan Nadifah Ita Purnamasari Nurkholish Majid Rachmanita Eza Putri Wiyandari Rizdina Azmiyanti Sari Andayani Sofie Yunida Putri Tantina Haryati Ulfa Puspa Wanti Widodo Ulfa Puspa Wanti Widodo Virginia Mandasari Wijoseno Lelono, Titin Ruliana, Umi Kulsum Wulandari Hidayanti Yeny Widya Tuti