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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Nurlela
Universitas Malikussaleh
Computer Science & IT Economics, Econometrics & Finance Education Health Professions

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THE EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (AN EMPIRICAL STUDY OF BANKS LISTED ON THE INDONESIA STOCK EXCHANGE) Munira Ulfa; Nurlela; Husaini; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of financial performance on Corporate Social Responsibility (CSR) disclosure (an empirical study on banks listed on the Indonesia Stock Exchange). Financial performance is measured using leverage, return on assets, and company age. The data used in this study are secondary data from banks listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used to analyze the relationship between the independent and dependent variables is panel data regression analysis, assisted by EViews software. The results show that, partially, the Debt to Equity Ratio has a significant and positive effect on CSR disclosure; Return on Assets also has a significant and positive effect; and Company Age has a significant and positive effect on CSR disclosure in banks listed on the Indonesia Stock Exchange in 2019-2023.
THE EFFECT OF CARBON EMISSION DISCLOSURE, RETURN ON INVESTMENT, AND ENVIRONMENTAL PERFORMANCE ON THE RETURN OF COMPANY SHARES IN THE INDONESIAN ENERGY SECTOR FOR THE 2019-2024 PERIOD Muhammad Fikri Akbar; Rico Nur Ilham; Ristati; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.277

Abstract

This study aims to analyze the effect of carbon emission disclosure, return on investment, and environmental performance on the return of company shares in the Indonesian energy sector periode 2019-2024. The research data can be accessed through the official website www.idx.co.id The sample in the study is as many as 12 energy sector companies with purposive sampling techniques. The data analysis tool in this study uses the panel data regression method with the Eviews 12 application tool with the selected Random Effect Model (REM) model. The results of the study found that carbon emission disclosure has a positive and significant effect on stock returns, return on investment has a positive and significant effect on stock returns, and environmental performance has a negative and insignificant effect on stock returns in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2024 period.
THE INFLUENCE OF INTERNAL AUDIT AND CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE OF COMPANIES IN JII (JAKARTA ISLAMIC INDEX) Auliani; Nurlela; Wardhiah; Marzuki
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.284

Abstract

This study aims to analyze the influence of internal audit and corporate governance on financial performance in companies in the JII (Jakarta Islamic Index). The data for this study were accessed by visiting the official website www.idx.co.id. The sampling technique in this study used purposive sampling and obtained 20 companies as samples from 30 companies in the JII (Jakarta Islamic Index) with a total of 100 observations. This study used the Multiple Linear Regression method using the IBM SPSS analysis tool. The results showed that Internal Audit had a negative and insignificant effect on financial performance, the Board of Commissioners had a positive and significant effect on financial performance, the Board of Directors had a positive and significant effect on financial performance.
Co-Authors Ahgniya Putra Akhyar, Chairil Auliani Ghazali Syamni Husaini Jummaini Lily Andari Mukhtar Marzuki Marzuki Muchsin Muchsin Muchtar, Darmawati Muhammad Fikri Akbar Munira Ulfa Muttaqien Rahmatillah Reza Hendri Yana Rico Nur Ilham Rieneke Ryke Kalalo Riska Yanti Ristati Ristati Salsabila Prina Wahyuni Sari Yulis Terfiadi Sean Michael Owen Wijaya Silfia Citra Wahyuddin Albra Wardhiah, Wardhiah Widya Hartanti Zaufani Putri Khairun Zulfan