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All Journal Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Ilmiah Wahana Akuntansi Distribusi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JASF (Journal of Accounting and Strategic Finance) Jurnal Ners Jurnal Bina Manajemen Jurnal EMA (Ekonomi Manajemen Akuntansi) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Business, Law, and Education ETAM: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) International Journal of Multidisciplinary Approach Research and Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Jurnal Pengabdian Masyarakat dan Riset Pendidikan VISA: Journal of Vision and Ideas El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Engagement: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Sustainability Policy and Technology
Diah Hari Suryaningrum
FE UPNV Jawa Timur
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EARNINGS MANAGEMENT AND CARBON EMISSION DISCLOSURE: THE MODERATING EFFECT OF GOVERNANCE MECHANISMS IN INDONESIAN CORPORATIONS Dewi, Pintari Annisa Sukmanani; Suryaningrum, Diah Hari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3199

Abstract

Introduction: This study investigates the influence that profit management has on the disclosure of carbon emissions, with a particular focus on the moderating function that corporate governance measures have. The number of board members, the proportion of independent commissioners, and the number of times the audit committee meets are all examples of these parameters. The research addresses the growing demand for transparency in corporate environmental performance, especially in industries with high environmental impact.Methods: The study uses Moderated Regression Analysis (MRA) on 80 observations collected from Indonesian industrial companies during 2017–2021. Key variables analyzed include earnings management, capital expenditure, and corporate governance indicators. Descriptive statistics were conducted to identify variation, followed by F-tests, T-tests, and R² tests to evaluate the significance and strength of each variable's effect.Results: The analysis reveals that earnings management does not significantly affect carbon emission disclosure, implying a limited influence of financial manipulation on environmental reporting. In contrast, It has been shown that there is a significant positive association between carbon disclosure and capital expenditure. The only element of corporate governance that substantially impacts the link between carbon disclosure and profitability management is the size of the board of directors for the company. Even though the percentage of independent commissioners and the frequency of audit committees do not greatly regulate the situation, they do significantly impact the link between carbon disclosure and capital spending. Based on these facts, the fundamental function of government, rather than its structure alone, is key to improving environmental accountability. Keywords: Earnings Management, Carbon Emission Disclosure, Capital Expenditure, Corporate Governance, and Moderated Regression
Corporate Environmental Disclosure: Exploring Real Earning Management, Governance, and Moderating Role of Audit Committees Suryaningrum, Diah Hari; Munari, Munari
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v3i03.1645

Abstract

In Indonesia, environmental disclosure remains limited due to the absence of clear guidelines for reporting corporate environmental performance. This study aims to examine the role of audit committees in reinforcing key factors influencing environmental disclosure. Using secondary data and a quantitative approach, the research focuses on 104 companies in the agricultural, basic industry, and chemical sectors listed on the Indonesia Stock Exchange (IDX). Through purposive sampling, 12 companies from the 2019-2023 period were selected, yielding a dataset of 60 observations. The study employs multiple linear regression for data analysis. Findings indicate that the board of commissioners’ size has a positive impact on environmental disclosure, whereas company size and real earnings management (REM) do not exhibit significant effects. Additionally, the audit committee does not moderate the relationship between these factors and environmental disclosure, except for the size of the board commissioner. These results suggest that corporate governance, particularly the structure of the board of commissioners with the audit committee, plays a crucial role in enhancing environmental reporting. However, the audit committee’s lack of moderation highlights the need for stronger regulatory frameworks and clearer responsibilities in corporate sustainability oversight. Policymakers and stakeholders may consider developing comprehensive guidelines to improve environmental disclosure practices across industries. This study contributes to the existing body of knowledge by shedding light on the specific governance structures that influence environmental disclosure in Indonesia, with a focus on the moderating role of audit committees in shaping disclosure practices.
Relationship Between Financial Distress and Earnings Management Azahro, Inayatul Sabilla; Suryaningrum, Diah Hari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.11891

Abstract

Riset ini mencoba untuk menguji korelasi antara kesulitan keuangan perusahaan dan manipulasi laporan keuangan dengan menggunakan teknik manajemen laba. Selain itu, penelitian ini juga bermaksud untuk mengungkap hubungan antara kesulitan keuangan dan manajemen laba. Altman Z-score digunakan untuk mengevaluasi kondisi kesehatan keuangan perusahaan, sedangkan Beneish M-score dan model Jones yang dimodifikasi digunakan untuk memastikan adanya praktik manajemen laba. Laporan keuangan untuk periode 2018-2022 dari 567 perusahaan di Bursa Efek Indonesia dikumpulkan sebagai sampel berdasarkan mekanisme purposive sampling. Uji chi-square Pearson, uji Cramer's V, dan analisis korespondensi diterapkan guna menguji hipotesis yang ada. Buah dari riset ini membawa hasil yakni adanya kaitan antara financial distress dan praktik manajemen laba. Selain itu, perusahaan yang berada di zona abu-abu dan zona sehat lebih cenderung melakukan manipulasi laba. Penelitian ini mengimplikasikan bahwa financial distress dan manajemen laba dapat diukur dan dideteksi oleh siapa saja sehingga seluruh pengguna laporan keuangan tidak akan dirugikan ketika terjadi kecurangan.
Influence of ESG Ratings on Profitability Ratio in Company with ESG Values Masarrah, Syalia; Suryaningrum, Diah Hari
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 3 № 03 (2025): Jurnal Riset Multidisiplin dan Inovasi Teknologi
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v3i03.1979

Abstract

The research goal is analyze the influence of ESG ratings on financial ratios. Financial ratio studied is profitability, with ROA as an indicator, in companies listed with ESG values ​​on the Indonesia Stock Exchange. This study seeks to address the issue of how companies maintain their financial resilience and stability. This is based on the phenomenon of GHG emissions from research by the European Department of Communications in 2024. Quantitative methods were used to examine 13 samples consisting of 5 companies in the energy sector and 8 companies in the infrastructure sector from 2019-2023. The sample size was selected using a purposive sampling method. Data analysis techniques used were descriptive statistical analysis and regression analysis, processed using IBM SPSS version 26. Meanwhile, data tabulation was performed using Microsoft Excel. The results of this study indicate that ESG ratings have a significant positive effect on the profitability financial ratio with ROA as an indicator. This is supported by the robustness test results using the regression method with the addition of control variables, proving the model's robustness. Based on these results, the implications of this study are that it can serve as a reference for companies implementing ESG to improve their ROA, and for investors when selecting companies to invest.
Dampak Fungsionalitas dan Transparansi pada Optimalisasi Website Fadila, Ririn Nur; Suryaningrum, Diah Hari
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3901

Abstract

This study aims to examine and analyze the impact of website functionality on its usability in supporting open government, with transparency as a mediating variable. The research employs a quantitative approach, utilizing primary data collected through questionnaires. The data were processed using the Structural Equation Modeling (SEM) variant-based approach or Partial Least Squares (PLS) with SmartPLS software version 4.0. The findings indicate that website functionality significantly influences both transparency and website usability, and transparency mediates the relationship between functionality and usability. This study highlights the importance of developing responsive website features, supportive technology, and collaboration between governments and communities in digital literacy to achieve transparent and participatory governance.
Optimalisasi Kinerja Perusahaan melalui Transformasi Digital, Kemampuan Manajerial, dan Intensitas R&D dengan Moderasi Koneksi Politik Putri, Amelia; Widodo, Condro; Suryaningrum, Diah Hari
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4023

Abstract

This study aims to analyze the effects of digital transformation, managerial capability, and RD intensity on firm performance, with political connections as a moderating variable. The research uses 105 financial reports from companies listed on the Indonesia Stock Exchange (IDX) and employs the SEM-PLS analysis method. The results show that digital transformation and managerial capability have a negative and significant effect on firm performance, while RD intensity has a positive and significant effect. Furthermore, political connections strengthen the effect of digital transformation on firm performance. These findings indicate that poorly managed digital transformation and limited managerial capability can reduce firm performance, whereas investment in RD enhances competitiveness.
Penerapan Perencanaan Pajak Pertambahan Nilai Sebagai Bentuk Efisiensi Pajak Pada Klien KJA XYZ Yuniar, Vidya Dwi; Suryaningrum, Diah Hari
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6165

Abstract

This research examines the implementation of tax planning for Value Added Tax (VAT) at the XYZ Accounting Firm (KJA) to enhance tax efficiency. In Indonesia, the self-assessment tax system requires taxpayers to calculate and report their own taxes, prompting businesses to seek strategies to minimize tax burdens and maximize profits. VAT, as a consumption-based tax, represents a significant source of government revenue. KJA XYZ supports its clients in VAT planning through measures such as utilizing automated Excel tools and providing education on tax regulations. Despite these efforts, challenges such as invoice data discrepancies have been identified. To address these issues, it is recommended that KJA XYZ further develop its automation systems and enhance communication with clients. The findings of this study indicate that effective VAT planning contributes positively to clients’ tax efficiency.
Analisis Corporate Social Responsibility Terhadap Green Technology Innovation Dengan Pengendalian Internal Sebagai Variabel Intervening Putri Hardian, Qanita Marsha; Suryaningrum, Diah Hari
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3707

Abstract

This research investigates the influence of Corporate Social Responsibility (CSR) on Green Technology Innovation, towards Internal Control as an intervening variable. This studies is quantitative and focuses on companies in the energy, industrial, materials, and infrastructure sectors on the Indonesia Stock Exchange from 2018 to 2022. This study using the statistic descriptive method. The research results show that CSR as an independent variable and Internal Control as an intervening variable influence Green Technology Innovation. This study suggests that companies, shareholders, and governments should consider environmental risks in their decision-making processes.
Analisis Prosedur Audit Kepatuhan Belanja pada Universitas ABC oleh Kap Kanaka Puradiredja, Suhartono Cabang Surabaya Yuliawati, Ira Sukma; Suryaningrum, Diah Hari
VISA: Journal of Vision and Ideas Vol. 5 No. 1 (2025): Journal of Vision and Ideas (VISA)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v5i1.4282

Abstract

This research aims to analyze the shopping compliance test procedures at ABC University implemented by the Kanaka Puradiredja Public Accounting Office, Suhartono Surabaya Branch. The research method used is descriptive qualitative with a case study approach and the technical data analysis used is descriptive analysis which is used to describe the shopping compliance test procedures implemented by KAP Kanaka. The shopping compliance audit procedure at ABC University is carried out by asking clients for data, then doing sampling, asking clients for data, vouching, and confirming if things are found that are not clear. The test results relating to the expenditure compliance test carried out by KAP Kanaka show that ABC University has fulfilled material matters, both internal control compliance and compliance with legislation. In terms of value and transactions, there were no differences in recording, so it can be ensured that transactions have been presented accurately.
The Moderating Effect of Goodwill and Goodwill Impairment on Global Energy Crisis and Corporate Cash Holding Saleh, Ghiga Rachmawati; Suryaningrum, Diah Hari
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.v5i2.338

Abstract

The global energy crisis caused the price spike of various operational inputs for the company, sufficient cash is required to ensure the company's operations continue. This study aims to analyze the causal effect of the energy crisis on corporate cash holdings in Indonesia and the role of goodwill and impairment of goodwill in moderating this effect. Goodwill and goodwill impairment are indicators of corporate risk related to the synergy of business combinations. This study uses differences in different methods. There are 564 companies listed on the Indonesia Stock Exchange include as the sample of this study with a quarterly research period from the 4th quarter of 2020 until the 2nd quarter of 2022. The hypotheses were tested using the linear regression analysis and robustness test. This study found that the global energy crisis has a positive effect on corporate cash holdings for the impacted sub-industry. However, goodwill and goodwill impairment are not moderate influences. We describe our study’s limitations. For further research, we are expected to add more control variables, use another robustness test and increase the observed period until the global energy crisis is over.
Co-Authors Abdillah, Muhammad Nauval Rizki Adhyanti , Adhyanti Adzroo, Naomi Ulayya Allisa, Safiah Amar, Muhammad Khoirul Aryo Prakoso Aulia, Febrissa Putri Azahro, Inayatul Sabilla Baihaqqi, M. Faizal Budiwitjaksono, Gideon Setyo Damayanti, Sindhi Dewi, Pintari Annisa Sukmanani Edo, Kalvin Endah Susilowati Erna Sulistyowati Fadila, Ririn Nur Farizi, M. Harit Fitri, Anindo Saka Gita Warastri, Reyka Martina Hakim Hakim Hanif, Diva Aulia Hardiyanti, Elvina Hardjatie, Susi Hatif Haqqi, Muhammad Ignathia Martha Hendrati Indah kirana, Nanda wahyu Indrawati Yuhertiana Izaak, Wilma Cordelia Kenanya, Zerahya Masarrah, Syalia Munari Munari Nania Nuzulita Nurdin , Omair Davy Zakaria Oktavia, Hefi Dwi Oktavia, Hefi Dwi Pratiwi, Dewi Suryanita Putra, Muhammad Rafito Kirana Putri Hardian, Qanita Marsha Putri, Amelia Putri, Nadila Maharani Rahmawati, Aprillia Ramadhaning, Dea Nur Rinata, Olbi Susila Saleh, Ghiga Rachmawati Sofiyulloh, Mohammad Sucahyati, Diarany Sukiswo, Helmy Wahyu Sunani, Avi Takarini, Nurjanti Tannar, Oriza Thalib, Najdah Utama, I Wayan Wisnu Wardhatul Islamyi, Fiya Wati, Seftin Fitri Ana Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja Yuliawati, Ira Sukma Yuniar, Vidya Dwi