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All Journal Jurnal Akuntansi AKUNESA Jurnal Pendidikan Akuntansi (JPAK) Jurnal Widya Manajemen & Akuntansi Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura Jurnal Tanah dan Air AKRUAL: Jurnal Akuntansi Ekspektra: Jurnal Bisnis & Manajemen SINERGI: Jurnal Ilmiah Ilmu Manajemen Jurnal Riset Akuntansi dan Keuangan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Profiet Cakrawala: Jurnal Litbang Kebijakan International Journal for Educational and Vocational Studies Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS Jurnal Ilmiah Abdi Mas TPB Unram Akuntansi Bisnis & Manajemen (ABM) Abimanyu: Journal of Community Engagement Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Nomicpedia: Journal of Economics and Business Innovation Electronic Journal of Education, Social Economics and Technology Journal of Management, Entrepreneurship and Tourism
Eni Wuryani
Prodi Teknik Lingkungan, Fakultas Kebumian, UPN “Veteran” Yogyakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Sistem Pelaporan Pelanggaran dan Sistem Pengendalian Internal Terhadap Pencegahan Kecurangan Dwi Pratopo, Rashinta; Wuryani, Eni
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.257

Abstract

Ancaman yang sering dihadapi perusahaan adalah kecurangan. Kecurangan temtu harus diminimalisasi untuk mencegah adanya kerugian. Salah satu cara yakni dengan penerapan sistem pelaporan pelanggaran dan sistem pengendalian internal. Maka penelitian ini bertujuan untuk mengetahui pengaruh sistem pelaporan pelanggaran dan sistem pengendalian internal terhadap pencegahan kecurangan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan SPSS 24. Hasil penelitian menunjukkan sistem pelaporan pelanggaran berpengaruh positif terhadap pencegahan kecurangan, sedangkan sistem pengendalian internal tidak berpengaruh terhadap pencegahan kecurangan.
Assessing How Corporate Social Responsibility and Corporate Governance Shape Profitability in IDX-Listed Food and Beverage Companies (2020–2023) Putri, Yeni Nor Diana; Hariyati, Hariyati; Wuryani, Eni; Triani, Ni Nyoman Alit
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1218

Abstract

This research examines how Corporate Social Responsibility and Good Corporate Governance contribute to the profitability of food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2023. A quantitative approach is applied using multiple linear regression with secondary data obtained from annual reports and sustainability reports. CSR performance is evaluated through 91 indicators based on the GRI-G4 framework, while GCG is measured using a 38-item Corporate Governance Index that reflects governance structure and control mechanisms. The results show that CSR does not have a significant impact on profitability, as indicated by a significance value of 0.630. This suggests that CSR programs may require a longer time horizon before contributing to financial outcomes. Meanwhile, GCG exhibits a positive and significant effect on profitability, with a significance value of 0.027, demonstrating that strong governance practices are directly associated with improved financial performance. The F-test result indicates that CSR and GCG do not jointly influence profitability. Furthermore, the R-square value of 0.032 reveals that both variables explain only a small portion of profitability variations. Overall, the findings highlight the stronger short-term role of governance quality compared to CSR within the industry.
The Influence of Green Accounting and Corporate Social Responsibility on Profitability with Corporate Governance as a Moderating Variable in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2022–2024 Putri, Yeni Nor Diana; Hariyati, Hariyati; Wuryani, Eni; Triani, Ni Nyoman Alit; Nuswantara, Dian Anita; Pujiono, Pujiono
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1315

Abstract

This study aims to examine the effect of Green Accounting and Corporate Social Responsibility (CSR) on profitability, with Corporate Governance as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach using a saturated sampling technique involving 80 companies, resulting in 240 observations. Secondary data were obtained from annual reports, sustainability reports, and financial statements. Profitability was measured using Return on Assets (ROA), Green Accounting through environmental cost disclosures, CSR using the Global Reporting Initiative (GRI) G4 index, and Corporate Governance using the Corporate Governance Index (GCI). Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that Green Accounting and Corporate Social Responsibility do not have a significant effect on profitability. Furthermore, Corporate Governance does not act as a moderating variable in the relationship between Green Accounting, CSR, and profitability. These findings suggest that sustainability practices and corporate governance mechanisms have not yet translated into direct financial performance outcomes during the study period.
Co-Authors ABDULRAHMAN, DIMAS Adinata, Restu Eri Aminah, Nazula Nur ARDIANSYAH RAMADHAN, FERRY AYU MARDIANA, INDAH BADARUDIN, AFIS CHANDRA SHINTYA, FERIN DEWI HASTUTININGTYAS, PRASETYANA DIAH PRECELINA, DEVIKA Dian Anita Nuswantara Djati, S Pantja Durinda Puspasari Durinta Puspasari DWI KURNIATI, TYAS Dwi Pratopo, Rashinta EKA ANDRIYANTI URAN, VELIKCIA Endah Putri Wahyuningtyas Eri Adinata, Restu ERNY ROESMININGSIH Febrianti, Salsabella Cendy Amalia Handayani, Damia Fitri Hariyati Hariyati Hery Widijanto IFANDA AKBAR, RIZKA Insyirah Putikadea Khikmatun, Rizka Khildun Nimah, Kubiyah Kusumaningsih, Ambar Mariana Mariana Muthohhari, Abdullah Hanif Ni Nyoman Alit Triani Nilammadi, Wa Ode Musmiarny Prasetya, Fahkriansyah Kurniawan Pujiono Pujiono purwono budi santosa, purwono budi PUTRI ALIZA, YASHINTA PUTRI, ERIKA Putri, Indira Maharani Putri, Yeni Nor Diana redha romadi putra, firdaus gusti Rosaline, Verlita Dewi S. Pantja Djati SADIYAH, KHALIMATUS saputri, marisa catur Silvia, Jacklyn Dona Susi Handayani Suwarno Suwarno Tjiptohadi Tjiptohadi, Tjiptohadi TRIHANTOYO, SYUNU Tyas, Sulistyaning Warih Handayaningrum Yanisworo Wijaya Ratih, Yanisworo Wijaya YATIM RIYANTO