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All Journal Jurnal Akuntansi Multiparadigma JHP17 (Jurnal Hasil Penelitian) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI J-MACC : Journal of Management and Accounting Jurnal Analisa Akuntansi dan Perpajakan Akuntansi : Jurnal Akuntansi Integratif JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Akuntansi AKUNESA Journal of Accounting and Finance Management (JAFM) Dhana Jurnal Pengabdian Kepada Masyarakat (JP-MAS) Dhana
Handayani, Alberta Esti
Universitas Dr. Soetomo
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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The Nexus between Corporate Governance, Green Finance, and Economic Growth in Indonesia Damayanti, Shanty Ratna; Handayani, Alberta Esti; Suprijati, Jajuk
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p230-243

Abstract

Introduction/Main Objectives:This study aims to examine corporate governance, specifically managerial ownership, institutional ownership, the board of directors, and the audit committee, in relation to green finance and its impact on economic growth in Indonesia. Methods: This research adopted a quantitative method, utilizing secondary data as a source of information. Secondary data is data obtained indirectly by the researcher. The secondary data in this study were obtained from the official website of the Indonesia Stock Exchange (IDX), www.idx.co.id, and the official websites of each company listed on the Indonesia Stock Exchange. The secondary data consisted of annual reports and sustainability reports published annually by each company. The secondary data collected covered the period 2021 to 2024. Finding/Results: The results of this study indicate that managerial ownership, institutional ownership, the board of directors, and the audit committee influence the implementation of green finance by public companies. Conclusion: Furthermore, optimal implementation of green finance by public companies will ultimately help boost economic growth in Indonesia.
Pengaruh Profesionalisme Dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan Aulia, Yuwita Amila; Handayani, Alberta Esti; Nurhayati, Nurhayati
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.21978

Abstract

This study aims to empirically test the effect of professionalism and professional ethics on the consideration of materiality levels in financial statement audits. The population in this study consists of auditors working at Public Accounting Firms in Surabaya. The sampling technique used in this study is purposive sampling. This research employs a quantitative research design. The analytical tool used in this study is multiple linear regression. This study utilizes primary data, which is collected through the distribution of questionnaires directly to respondents using Google Forms, shared via WhatsApp messaging or email to the respondents. The results of this study indicate that the effect of professionalism on materiality consideration yields a significant negative result. Based on these findings, it can be concluded that the higher the level of professionalism, the easier it is to make materiality judgments. The effect of professional ethics on materiality consideration shows a significant positive result. This suggests that good compliance with ethical standards is positively correlated with the accuracy of materiality consideration.
Pengaruh Environmental, Social, Dan Governance (ESG) Disclosure Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2020 - 2023) Nuraini, Azimatun; Nurhayati, Nurhayati; Adistie, Gisti Riza; Handayani, Alberta Esti
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22813

Abstract

This study aims to determine the effect of environmental, social, and governance (ESG) disclosure on firm value in financial sector companies listed on the IDX (Indonesia Stock Exchange) for the period 2020-2023. This study uses quantitative data type with sample selection method using purposive sampling. This study used a sample of financial sector companies listed on the IDX (Indonesia Stock Exchange) during the period 2020-2023. The number of companies sampled in this study were 16 companies for 4 years with a total of 68 sample data. The data analysis techniques used in this study are descriptive analysis, classical assumption test, multiple linear regression analysis, and goodness of fit test. The results of this study indicate that environmental disclosure, social disclosure, and governance disclosure variables simultaneously have a significant impact on firm value.  Partial testing in this study shows that environmental disclosure has a partially significant effect on firm value, social disclosure variables have a partially significant effect on firm value, and governance disclosure variables have no partially significant effect on firm value. So it can be concluded that ESG disclosure has no significant effect partially on firm value.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Perataan Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Energi Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2021–2023) Jannah , Mi’ratul; Nurhayati, Nurhayati; Handayani, Alberta Esti
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22821

Abstract

Abstract This research aims to analyze the effect of profitability, company size, and leverage on earnings management practices in manufacturing companies in the energy sector listed on the Indonesia Stock Exchange (BEI) during the period from 2021 to 2023. This research using a quantitative approach research The data used in this research is secondary data obtained from annual financial reports as well as statistical analysis methods to test the hypotheses that have been proposed. The findings obtained indicate that there is a significant effect of profitability, company size, and leverage on earnings smoothing. The results of this study are expected to provide a better understanding of the managerial factors influencing income management in energy sector companies, and offer practical implications for stakeholders in decision-making processes. Keywords: Profitability, Company Size, Leverage, Income Smoothing, Manufacturing Companies, Energy Sector. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap praktik perataan laba pada perusahaan manufaktur di sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021 hingga 2023. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan tahunan serta metode analisis statistik untuk menguji hipotesis yang telah diajukan. Temuan yang didapatkan menunjukkan hasil bahwa terdapat pengaruh yang signifikan dari profitabilitas, ukuran perusahaan, dan leverage terhadap perataan laba. Hasil penelitian diharapkan dapat memberikan pemahaman yang lebih baik tentang faktor-faktor manajerial yang mempengaruhi pengelolaan laba di perusahaan sektor energi, serta memberikan implikasi praktis bagi pemangku kepentingan terkait dalam pengambilan keputusan. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Leverage, Perataan Laba, Perusahaan Manufaktur, Sektor Energi.
Co-Authors Adistie, Gisti Riza Aulia, Yoosita Aulia, Yuwita Amila Ayunani, Rizkianti Putri Cahyani, Ika Damayanti, Shanty Ratna Edelvina Br. Tamba, Rut Horri, Miftahol Horri, Miftahol Jannah , Mi’ratul Klara, Cerli Meifin Lestari, Damajanti Sri Lestari, Damajanti Sri mahfianto, dian Melvie Paramitha Mulyaning Tyas, Alvy Nabila, Devita Mia Divia Nur Hayati Nur Sayidah Nuraini, Azimatun Nurhayati Nurhayati Nurhayati, Nurhayati Permatasari, Putri Indah Reza Cholifah Dwi Yulianti Rosyida, Putri Adnani Sofian, Nurhayati Suprianto, Didik Tugas Suprijati, Jajuk Tasha Nanda Angelina Widiyanto, Fajar Ramadhan Yoosita Aulia Yoosita Aulia Yoosita Aulia Yuliati, Dinar