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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Juara: Jurnal Riset Akuntansi CEMARA IJIBE (International Journal of Islamic Business Ethics) Management Analysis Journal Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Competitive Jurnal Akuntansi dan Keuangan ASSET: Jurnal Manajemen dan Bisnis Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Fruitset Sains : Jurnal Pertanian Agroteknologi Tropical Plantation Journal Journal of Agriculture (JoA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Buletin Pengabdian Fokus Abdimas Prosiding Seminar Nasional Unimus Jurnal Bisnis JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Nurcahyono Nurcahyono, Nurcahyono
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Nursing Public Health Social Sciences

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ANALISIS TREN PRODUKSI KELAPA SAWIT: EKPLORASI DATA JENIS TANAH DI KALIMANTAN BARAT PERIODE 2019-2022: Indonesia Nurcahyono, Nurcahyono; HP, Julsento; Puspitasari, Herlina Mega; Murti, Theofilus Tejo; Kurniadhi, Adhitya
Fruitset Sains : Jurnal Pertanian Agroteknologi Vol. 13 No. 6 (2026): February: Ilmu Pertanian dan Bidang Terkait
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/fruitset.v13i6.7003

Abstract

Palm oil is a primary commodity in West Kalimantan, contributing significantly to the regional economy. Palm oil productivity is significantly influenced by various factors, including the type of soil used for cultivation. This study aims to analyze trends in palm oil production by soil type in West Kalimantan for the period 2019-2022. This study used quantitative descriptive analysis to collect palm oil production data by soil type and to analyze production trends over 4 years using simple statistical methods. The results show that soil type plays a significant role in determining palm oil productivity in West Kalimantan. Mineral soils showed relatively stable productivity, while moderate acid sulfate soils experienced a significant increase in 2022, following declines in 2020 and 2021. Lowland soils showed a consistent downward trend, with the lowest yield recorded in 2020. This study indicates that soil type plays a significant role in determining palm oil productivity in West Kalimantan. These findings have important implications for more efficient and sustainable palm oil farming management.
Earnings Management, CSR Disclosure, and Firm Value: The Moderating Role of Audit Quality Fatmasari, Lia; Nurcahyono, Nurcahyono
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.12519

Abstract

Financial and non-financial factors are widely recognized as key determinants of firm value in emerging markets, yet empirical evidence on the roles of earnings management and Corporate Social Responsibility (CSR) disclosure remains inconclusive. This study examines the effects of earnings management and CSR disclosure on firm value, with audit quality as a moderating variable, using a sample of 268 firm-year observations of non-cyclical consumer firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Moderated Regression Analysis (MRA) is employed to test both direct and interaction effects. The results indicate that earnings management has a significant negative effect on firm value, suggesting that greater managerial opportunism reduces investor confidence and market valuation. In contrast, CSR disclosure does not significantly affect firm value, implying that it has not yet become a relevant signal for investors in this sector. Furthermore, audit quality attenuates the negative impact of earnings management by enhancing the credibility of financial reporting, but does not moderate the relationship between CSR disclosure and firm value. These findings underscore the importance of high-quality audits in strengthening reporting credibility and shaping investor responses in emerging markets.
Co-Authors Abdila, Wini Prayogi Abdullah, Muhammad Hanif Agung Prajanto Agung Santoso, R. Ery Agus Susanto Agus Suyanto Aji, Wandha Atmaka Alfiana, Balqis Zulvina Alfitri, Destiana Nur Alwiyah Alwiyah Anggraini, Yuliana Debora Apriliyanti, Farshella Atmaka Aji , Wandha Ayu Noviani Hanum Christanty, Lany Dyah Ekaari Sekar Jatiningsih, Dyah Ekaari Sekar Fatmasari Sukesti Fatmasari, Lia Hanifah, Asma' Hardiwinoto Hardiwinoto, Hardiwinoto Hartanto, Maria Chruzita Hartono Hartono HERI SETYAWAN Herianto, Rizka Oktavia HP, Julsento Indra Kurniawan Ischabita, Nafisa Ivana, Diva Ketut Sudharma, Ketut Khansa, Lauda Khasanah, Lukluul Kristian Tinduh, Yulio Kristiana, Ida Kurniadhi, Adhitya Luluk Muhimatul Ifada Maharani, Betari Maknun, Kholifatul Afwah Luluul Mamdukh Budiman Muhammad Parikesit Wisnubroto Murti, Theofilus Tejo Nugraha, Maulana Adhika Nugroho, Bagus Nur Muttaqien Zuhri Nurjanah, Rizka Nurrahman Nurrahman Nurul Puspita, Nurul Pratama, Oktarianto Tidar Pratiwi, Intan Provita Wijayanti Puspitasari, Herlina Mega Putra, Arief Panca Putra, Romy Dwi R. Ery Wibowo Roqijah, Ifa Saloko, Subakho Aryo Santosa, R Ery Wibowo Agung Setia Iriyanto Siti Aminah Sri Gunawan Stalis Norma Ethica Subkhi, Muhammad Sukowiyono Sukowiyono Tejo Murti, Theofilus Wawan Sadtyo Nugroho, Wawan Sadtyo Wikanastri Hersoelistyorini