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All Journal Jurnal Bisnis dan Ekonomi Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Jurnal Teknologi Pertanian AJIE (Asian Journal of Innovation and Entrepreneurship) Science and Technology Indonesia Indonesian Journal of Sustainability Accounting and Management Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JAE (Jurnal Akuntansi dan Ekonomi) The International Journal of Business Review (The Jobs Review) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi Bisnis Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Asian Business and Management (IJABM) Indonesian Journal of Sustainability Accounting and Management International Journal of Business, Economics & Financial Studies Dynamics Social : International Journal of Social Sciences and Communication Journal of Multidisciplinary Academic and Practice Studies Jurnal Sinergi
Lindrianasari
Universitas Lampung
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Physics Social Sciences Other

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Does the Cost of Capital Affect Environmental Performance? Haninun Haninun; Lindrianasari Lindrianasari; Susi Sarumpaet; Agrianti Komalasari
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i1.68

Abstract

This study aims to test the influence of environmental performance in Indonesia associated with the cost of capital. This research is motivated by previous findings which stated that the environmental performance received a good response from investors as reflected in increased stock prices (Ba et al., 2013; Middleton, 2015). The development hypothesis of the research is based on the theory of stakeholder, legitimacy and the theory of signal and some previous research such as the studies that have been done (Guenster et al., 2011; Sarumpaet et al., 2017). This type of research is research explanatory, the determination of the sample using the method of purposive sampling with number of samples to qualify as many as 215 observation data derived from the annual financial reports of companies listed on the stock exchange in 2015 until 2017. The results of the statistical analysis show that there are significant negative not significant on the relationship of environmental performance with cost of capital, it can be explained that only a small fraction of investors understand the performance information of the environment, and make it as a basis for making the decision to invest.
How Does the Accounting Treatment of the Environment Transaction and How it Impacts to Company's Performance? Case from Indonesia Einde Evana; Lindrianasari Lindrianasari; R. Weddie Andriyanto
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i1.71

Abstract

This study aims to investigate the awareness of big companies in Indonesia on the allocation of environmental costs. This research is very important to do, given that the company's operational effects as contributing very large carbon emissions (especially companies whose activities are in contact with nature). The method used in this research is observation, by tracing the existence of environmental cost in every big company in Indonesia, which is in database Bloomberg. The number of samples of this study is 2,043, for all companies in the period of observation 2004–2017. The results of this study indicate a relatively slow response of companies in responding to regulations issued by the state. This also indicates the low compliance of large companies in Indonesia for the implementation of the rules, in terms of accounting known as the recognition and measurement of accounting for environmental transactions.
R&D Intensity, Industrial Sensitivity, and Carbon Emissions Disclosure in Indonesia Einde Evana; Lindrianasari Lindrianasari; Rona Majidah
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.341

Abstract

This study examines the effect of R&D intensity and the type of industry on carbon emission disclosure (CED). The measurement of CED employs an index developed by Choi et al. (2013) based on the carbon disclosure project (CDP). The final data from this study comprise 264 company observations during the period of 2015–2018, sourced from a database of companies listed on the Indonesia Stock Exchange. The data were tested using ordinary least squares multiple regression. Results revealed that companies with lower R&D funding tend to disclose higher carbon emissions than those with higher R&D funding. Furthermore, companies whose operations are sensitive to carbon pollution are likely to disclose higher carbon emissions and vice versa. The findings indicate that there are more sensitive companies trying to fulfill their legitimacy to the public (stakeholders) compared to insensitive companies.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP OVERPRICING HARGA SAHAM PERDANA DI BEI TAHUN 2018-2023 Lindrianasari; Padma Dewi Piranti; Alfina Cahyaningsih; Bunga Tri Lestari
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i2.62621

Abstract

Penelitian ini dimaksudkan guna mendapatkan informasi terkait bagaimanakah pengaruh profitabilitas (ROA), leverage (DER), dan juga ukuran perusahaan pada fenomena overpricing harga saham perdana. Populasi penelitian yaitu berbagai 295 perusahaan yang IPO selama tahun 2018-2023. Digunakannya metode purposive sampling menjadikan sampel terpilih adalah 30 perusahaan go-public yang mengalami overpricing saat penawaran saham perdana. Pada proses analisis digunakan salah satu teknik yaitu regresi linier berganda. Pada penelitian kali ini, peneliti menggunakan beberapa rasio guna mengidentifikasi pengaruh tingkat profitabilitas, leverage, serta ukuran perusahaan terhadap terjadinya overpricing adalah Return on Assets Ratio (ROA), Debt to Equity Ration (DER), dan besaran total aset yang dimiliki perusahaan. Hasil penelitian menunjukkan bahwa leverage (DER) dan profitabilitas (ROA) tidak berdampak pada overpricing harga saham perdana. Sebaliknya, ukuran perusahaan—atau total aset—berpengaruh pada overpricing harga saham perdana. Diharapkan temuan penelitian ini dapat memberikan informasi bagi investor dalam merancang keputusan investasi mereka dan menjadi literatur tambahan bagi akademisi tentang faktor serta unsur yang mempengaruhi overpricing harga saham perdana.
REAKSI PASAR TERHADAP KENAIKAN BIAYA BAHAN BAKAR DI SEKTOR YANG DIRESPON SEBAGAI KABAR BURUK DAN BAIK Dwi Gita Noramalia; Lindrianasari Lindrianasari
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.8973

Abstract

In general, the increase in fuel prices is viewed as bad news for the industrial world. However, the fuel price increase supports palm oil and coal revenue. Therefore, it is necessary to study investors' reactions to the increase in fuel prices to determine whether it will affect the company's value. This study aims to provide empirical evidence regarding whether the announcement of an increase in fuel prices on September 3rd, 2022, caused a market reaction. To determine the reactions that occur, the indicators used in analyzing whether there is a reaction in this study are abnormal returns and trading volume activity. Furthermore, this study used the population of sectors that respond to fuel price increases as bad news and sectors that react to good news. The analysis technique used was the Compare Means test and the Mann-Whitney test. The study results show a negative market reaction in sectors that perceive fuel price increases as bad news, so it causes a decrease in abnormal returns. Meanwhile, positive market reactions occur in sectors that perceive fuel price increases as good news, as indicated by increased abnormal returns. In addition, the rise in fuel prices affects stock movements in the capital market which are proved by the presence of significant trading volume activity around the event period in all sectors studied so that it cause a market reaction.
PENGARUH PENERAPAN GRC TERINTEGRASI TERHADAP VALUE CREATION Widiarti Eka Putri; Lindrianasari Lindrianasari
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.8970

Abstract

Riset ini bertujuan untuk mengetahui pengaruh penerapan GRC Terintegrasi terhadap Value Creation. Dasar pemikiran penelitian ini adalah masih kurangnya penelitian mengenai penerapan GRC Terintegrasi di Indonesia. Penelitian ini menggunakan data sekunder dengan sampel seluruh perusahaan yang terdaftar di BEI tahun 2019-2021. Sampel ditentukan menggunakan metode purposive sampling dan diperoleh 408 sampel penelitian. GRC diukur dengan indikator GRC Forum Indonesia, sedangkan Value Creation diukur dengan nilai Tobins’q. Riset ini juga mengukur pengaruh Return on Assets (ROA) terhadap Value Creation perusahaan. Hasil penelitian membuktikan bahwa GRC Terintegrasi memiliki pengaruh positif dan signifikan terhadap Value Creation. Riset ini juga menunjukkan bahwa Return on Assets (ROA) sebagai variabel kontrol memiliki pengaruh positif dan signifikan terhadap Value Creation.
Pengaruh penerapan material flow cost accounting terhadap green accounting dan financial performance Rahmania Santi, Afra; Andi, Kiagus; Lindrianasari, Lindrianasari; Oktavia, Reni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.102 KB) | DOI: 10.32670/fairvalue.v5i2.2327

Abstract

The purpose of this study is to test and determine the application of Material Flow Cost Accounting in improving green accounting. Furthermore, this study aims to examine whether Material Flow Cost Accounting has an impact on a company's profitability. The research topic used in this study is the basic materials and chemical industry companies listed on the Indonesian Stock Exchange (IDX) during the period 2018-2020. The data used are from the company's annual report. Features descriptive statistical tests, linear regression, and R-squared tests. The results show that the application of Material Flow Cost Accounting (MFCA) has a significant impact on green accounting, while the research results related to the application of Material Flow Cost Accounting (MFCA) has a significant impact on improving financial performance. Return on Assets (ROA) proxy for industrial companies. Basic materials and chemicals listed on the Indonesian Stock Exchange. Because Material Flow Cost Accounting helps provide information on the flow of raw materials, energy, and factories, it is easier to identify material waste, facilitate optimal allocation of environmental funds, and increase operational awareness. Managers are aware of the costs associated with wasted materials and can identify opportunities to increase the efficiency of material usage and improve the company's financial performance.
ANALISIS FAKTOR-FAKTOR YANG MEPENGARUHI EQUITY RISK PREMIUM Rona Nabila Gusrima; Einde Evana; Yunia Amelia; Lindrianasari
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17601

Abstract

This study has the aim of empirically testing the factors that affect the equity risk premium in companies listed on the IDX. This study uses sample data from 34 property and real estate companies listed on the Indonesia Stock Exchange with an observation period of 6 years from 2015-2020 taken using the purposive sampling method. The variables used in this study are audit tenure, book to market equity ratio, firm size, leverage, and earnings per share. The analysis technique used in this study is multiple linear regression, which is to determine the effect of audit period, book to market equity ratio, firm size, leverage, and earnings per share on the equity risk premium. The results showed that statistically the independent variable of tenure audit had a positive effect and the book to market equity ratio had a negative effect on the equity risk premium. while firm size, leverage, and earnings per share variables have no effect on the equity risk premium.
ISLAMICITY PERFORMANCE INDEX IN SHARIA COMMERCIAL BANKS IN INDONESIA & MALAYSIA Saputri, Maya Aulia; Lindrianasari; Syaipudin, Usep
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20319

Abstract

This study aims to provide empirical evidence on whether the Islamicity Performance Index affects company performance, as proxied by Return on Assets. The novelty of this research lies in proposing Third-Party Funds as an intervening variable between the influence of the Islamicity Performance Index and company performance. The sample for this study includes 8 Islamic commercial banks in Indonesia and 10 Islamic commercial banks in Malaysia, selected using purposive sampling and secondary data collection methods. The analytical  methods used in this study are hypothesis testing and path analysis.The study provides evidence that the Islamicity Performance Index has a positive and significant impact on Return on Assets, indicating that the Islamicity Performance Index is a relevant indicator that can affect the profitability of Islamic commercial banks in Indonesia and Malaysia. Path analysis testing concludes that third-party funds are not significant as an intervening variable between the Islamicity Performance Index and profitability in Islamic commercial banks in Indonesia and Malaysia. Another finding from the study is that firm size has a positive and significant effect on third-party funds, meaning that a larger firm size is associated with improved performance in collecting third-party funds.
Dynamic Modeling of Energy Data: World Crude Oil and Coal Prices 2017-2023 (A State-Space Model Analysis of Multivariate Time Series) Russel, Edwin; Wamiliana; Usman, Mustofa; Elfaki, Faiz AM; Adnan, Arisman; Lindrianasari
Science and Technology Indonesia Vol. 10 No. 4 (2025): October
Publisher : Research Center of Inorganic Materials and Coordination Complexes, FMIPA Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26554/sti.2025.10.4.1301-1311

Abstract

The analysis of global crude oil and coal prices has attracted considerable research interest, as these prices significantly affect both society and industry, making the topic highly relevant for governments and policy makers. This study examines the correlation between global coal and crude oil prices from 2017 to 2023. It analyzes the behavior of these price series using a unit root test and develops an optimal model for conducting a Granger-causality analysis. To forecast crude oil and coal prices for the next 30 periods, a state-space modeling approach is applied. The unit root test results reveal that these prices are non-stationary, suggesting that any shocks to prices will have persistent effects. The best-fitting model for the association between coal and crude oil prices is a vector autoregressive model of order two (VAR(2)). The Granger-causality results reveal that current crude oil prices are influenced by both their own past values and previous coal prices, and vice versa. Forecasts using the state-space model suggest a modest upward trend for crude oil prices over the next 30 periods, while coal prices are projected to rise more strongly.
Co-Authors . Aminah . Komarudin Achmad Subagio Agus Setiawan Alfina Cahyaningsih Alvira, Alvira Amelia, Yunia Aminah, Aminah Andani, Gina Andi Sanjaya Andi Sanjaya Andi, Kiagus Arif Sahputra Arisman Adnan Bashiri, Abdul Basit Bunga Tri Lestari Deki Marizaldi Dharma, Fitra Dharma, Fitra Dhiona Ayu Nani Diajeng Fitri Wulan Dwi Gita Noramalia Einde Evana Einde Evana Einde Evana Einde Ivana Einde Ivana Elfaki, Faiz AM Fadli Andika Putra Fajar Gustiawaty Dewi Fanisya Alya Puteri Farichah Farichah Fitra Darma Haninun Ilham Suwanderi Indradewa, Rhian Ivana Siregar Jogiyanto Hartono Khairudin Khairudin Kiagus Andi Komalasari, Agrianti Ladista, Rindy Dwi M. Herdi Pratama M. Yusuf Sulfarano Barusman Mafiana Annisya Maulidia Berlianti Mukti, Ade Damaria Mustofa Usman Nafi', Ahmad Niken Kusumawardani Ninuk Dewi Kesumaningrum Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono _ Nurud Diniyah Oktavia, Reni Padma Dewi Piranti Pigo Nauli R. Weddie Adriyanto, R. Weddie R. Weddie Andriyanto Rahmania Santi, Afra Ratna Septiyanti Reni Oktavia Rindu Rika Gamayuni Rindu Rika Gamayuni Rona Majidah Rona Nabila Gusrima Rosmiati Tarmizi Russel, Edwin Salma Karina Seputra Samsul Bakri Samuel Simanjuntak Saputri, Maya Aulia SETIYONO MIHARJO Sianipar, Rifki Safutra Sudrajat sudrajat Sulistyaningsih, Dwi Juwita Supriyadi . Susi Sarumpaet Syaipudin, Usep Tagor Hutapea Tri Joko Prasetyo Usep Syaipudin Usep Syaipudin Utama, Denny Vera Apri Dina Safitri Wamiliana Wayan Swarte Widiarti Eka Putri Yunia Amelia Yuztitya Asmaranti Yuztitya Asmaranti, Yuztitya