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All Journal Jurnal Proaksi International Journal of Management Science and Information Technology (IJMSIT) Journal of Social Research Journal of Artificial Intelligence and Digital Business
Dyarini Dyarini
Universitas Muhammadiyah Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Faktor Penentu Efisiensi Investasi: Pelaporan Keuangan, Konservatisme Akuntansi, dan Jatuh Tempo Utang Syifa Lathifunnisa; Dyarini Dyarini
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7156

Abstract

Main Purpose - This study aims to examine the influence of financial reporting quality, accounting conservatism, and debt maturity on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange.Method - A quantitative approach was employed to analyze secondary data from 20 companies selected through purposive sampling, resulting in 100 observations. SPSS version 25 was used as the data analysis tool for regression analysis.Main Findings - The phenomenon of investment efficiency has become increasingly crucial following a 16.32% annual decline in manufacturing investment from 2017 to 2019. Market uncertainty and limited incentives hinder economic growth, making fund optimization essential to support this sector. The research findings reveal that the quality of annual financial reports, accounting conservatism, and debt maturity have a significant impact on investment efficiency.Theory and Practical Implications - These findings highlight the importance of financial reporting quality, accounting conservatism, and debt maturity structure in enhancing investment efficiency. They suggest that companies should manage these three aspects optimally to support better investment decision-making.Novelty - This study utilizes the latest data (2019–2023) and a larger sample, enabling a more comprehensive analysis of the dynamics, challenges, and opportunities in the manufacturing industry.
Netnographic Approach: The Influence Of Social Media On Zakat Awareness Among Young Muslim Generations Adi Alam; Dyarini Dyarini
Journal of Social Research Vol. 4 No. 12 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i11.2878

Abstract

This study aims to analyze the influence of social media on zakat awareness among the young generation of Muslims using a netnography approach. The development of digital technology has changed the way the younger generation interacts, obtains information, and understands religious values, including the obligation of zakat. Through a netnography approach, this study observes the interactions, conversations, and representation of zakat values on various social media platforms such as Instagram, TikTok, and X (Twitter). Data was collected through online observations, upload documentation, and content analysis related to zakat campaigns, Islamic influencers, and digital amil zakat institutions. The results of the study show that social media plays a significant role in increasing awareness and participation of zakat among the younger generation, especially through visual narratives, personal testimonials, and humanitarian value-based campaigns. However, it was also found that this level of awareness is still emotional engagement and has not completely transformed into behavioral engagement (the behavior of paying zakat regularly). This research emphasizes the importance of authentic, educational, and interactive digital-based zakat communication strategies to strengthen zakat literacy in the social media era.
The Effects of Profitability and Environmental Performance on Firm Value: The Mediating Role of Green Accounting Disclosure in Energy Sector Companies Listed on the Indonesia Stock Exchange Salis Ragil Wilujeng; Dyarini Dyarini
International Journal of Management Science and Information Technology Vol. 6 No. 1 (2026): January - June 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i1.7454

Abstract

This study is motivated by inconsistent findings regarding the effects of profitability, environmental performance, and green accounting disclosure on firm value, particularly in the energy sector, which faces substantial environmental risks. The study examines the direct effects of profitability and environmental performance on firm value and the mediating role of green accounting disclosure. Using a quantitative causal research design, this study analyzes 34 energy sector companies listed on the Indonesia Stock Exchange during 2020–2024, selected through purposive sampling. Secondary data were collected from annual reports, sustainability reports, and PROPER reports. Profitability was measured by Return on Equity (ROE), environmental performance by PROPER ratings, firm value by Tobin’s Q, and green accounting disclosure by the GRI 300 Index. Data were analyzed using panel data regression and Sobel mediation tests. The results indicate that profitability has no significant effect on firm value or green accounting disclosure. In contrast, environmental performance positively affects both firm value and green accounting disclosure. Green accounting disclosure negatively affects firm value and mediates the relationship between environmental performance and firm value, but not the relationship between profitability and firm value. These findings highlight the importance of environmental performance and sustainability disclosure in shaping firm value within the energy sector.
Pengaruh Independensi, Pengalaman Auditor, Konflik Peran, dan Kompetensi Auditor terhadap Kinerja Auditor Rizqyah Nurhidayaty; Dyarini Dyarini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12422

Abstract

Berbagai kasus kegagalan audit di Indonesia menunjukkan bahwa masih adanya permasalahan dalam kinerja auditor yang dapat memengaruhi kualitas audit dan kepercayaan masyarakat terhadap Kantor Akuntan Publik (KAP). Selain itu, penelitian terdahulu mengenai pengaruh independensi, pengalaman kerja auditor, konflik peran, dan kompetensi auditor terhadap kinerja auditor masih menunjukkan hasil yang tidak konsisten. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh keempat faktor tersebut terhadap kinerja auditor pada Kantor Akuntan Publik di wilayah Jakarta selatan. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan data primer yang diperoleh melalui penyebaran kuisioner kepada auditor pada Kantor Akuntan Publik di wilayah Jakarta Selatan. Sampel penelitian ini dipilih menggunakan teknik nonprobability sampling dengan metode purposive sampling. Sebanyak 100 kuisioner didistribusikan dan diperoleh 97 kuesioner yang dapat diolah. Analisis data dilakukan menggunakan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan bantuan SmartPLS 4. Hasil penelitian menunjukkan bahwa independensi auditor, pengalaman kerja auditor dan kompetensi auditor berpengaruh positif dan signifikan terhadap kinerja auditor, sedangkan konflik peran berpengaruh negatif dan signifikan. Keempat variabel tersebut mampu menjelaskan 35,8% variasi kinerja auditor. Temuan ini mendukung teori atribusi yang menyatakan bahwa perilaku individu dipengaruhi oleh faktor eksternal dan internal. Secara praktis, Kantor Akuntan Publik perlu menjaga independensi, meningkatkan pengalaman dan kompetensi, serta meminimalkan konflik peran untuk mengoptimalkan kinerja auditor.
Pengaruh Pemberian Reward, Religiusitas, dan Kompetensi terhadap Intensi Dalam Melakukan Whistleblowing Maghrifa Kafka Razaqa; Dyarini Dyarini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12890

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemberian reward, religiusitas, dan kompetensi terhadap intensi whistleblowing auditor pada Kantor Akuntan Publik (KAP) di Jakarta Selatan. Penelitian ini berangkat dari fenomena konflik batin yang dihadapi auditor ketika harus memutuskan untuk melaporkan pelanggaran, yaitu antara menjalankan tanggung jawab profesional dan menghadapi risiko pribadi maupun organisasi. Penelitian menggunakan pendekatan kuantitatif dengan teknik non-probability sampling melalui metode purposive sampling. Data diperoleh dari penyebaran kuesioner kepada 95 auditor yang memenuhi kriteria penelitian dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa pemberian reward tidak berpengaruh signifikan terhadap intensi whistleblowing. Sebaliknya, religiusitas berpengaruh negatif dan signifikan terhadap intensi whistleblowing, sedangkan kompetensi berpengaruh positif dan signifikan terhadap intensi whistleblowing. Secara simultan, ketiga variabel berpengaruh terhadap intensi whistleblowing, dengan nilai Adjusted R Square sebesar 0,105 yang menunjukkan bahwa sebesar 10,5% variasi intensi whistleblowing dapat dijelaskan oleh variabel pemberian reward, religiusitas, dan kompetensi, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian.
Co-Authors Adi Alam Maghrifa Kafka Razaqa Rizqyah Nurhidayaty Salis Ragil Wilujeng Syifa Lathifunnisa