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The Influence Of Profitability, Solvency And Asset Management On The Rate Of Return On Stock Investment Meliyanti Sari Hardini; Nurhastuty Kesumo Wardhani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6539

This research examines the influence of profitability, solvency and asset management on the rate of return on stock investment. This research is based on agency theory and signal theory, which shows how a company's financial performance can influence investment decisions. The analysis was carried out using secondary data from the financial reports of companies listed on the Indonesia Stock Exchange (BEI) in 2022 and 2023, with a sample of companies included in the IDX80 index. The research method used is associative quantitative, which aims to examine the relationship between independent variables (profitability, solvency and asset management) and the dependent variable (rate of return on stock investment). The analysis results show that profitability has a negative influence on the rate of return on stock investment, while solvency and asset management have a positive influence. Descriptive statistical tests, classical assumption tests, and multiple linear regression were used to analyze the data. Profitability is measured using Return on Equity (ROE), solvency is measured by Debt to Equity Ratio (DER), and asset management is measured by Total Asset Turnover. The conclusion of this research emphasizes the importance of good financial performance in increasing stock returns and reducing risks for investors. These findings are relevant for investors and managers in making investment decisions and company management.

Pengaruh Pemungutan Pajak terhadap Transaksi Cryptocurrency: Analisis Kuantitatif Berbasis Data Responden di Jakarta Rico Alfatih Cornely; Nurhastuty Kesumo Wardhani
Journal on Education Vol. 7 No. 2 (2025): Journal on Education: Volume 7 Nomor 2 Tahun 2025 In Progress (Januari-Februari
Publisher : Mathematics Education Study Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i2.8259

This study aims to analyze the impact of tax collection on Cryptocurrency transactions. The sampling method was carried out by distributing questionnaires directly to respondents using a Likert scale of 1-5, and applying the Purposive Sampling technique. The sample used in this study consisted of 100 respondents who had made Cryptocurrency transactions. Furthermore, hypothesis testing was carried out through multiple linear regression analysis using SmartPLS software version 3.2.9 and Microsoft Excel Professional 2021. The findings of this study indicate that the tax collection variable has a positive and significant effect on Cryptocurrency transactions.

Tingkat Utang Yang Dikontrol Ukuran Perusahaan dan Penghindaran Pajak Karina Yulia Hermawati; Nurhastuty Kesumo Wardhani
E-Jurnal Akuntansi Vol 34 No 2 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i02.p12

In Indonesia, revenues from the tax sector have the largest proportion, but companies often try to avoid or reduce tax obligations cleverly and legally due to various motivations. This research is an extension of research conducted by Wardan & Nurharjanti (2019) using the primary and non-primary consumer goods sectors as research objects, profitability as a moderating variable and company size as a control variable, and using the ETR (Effective Tax Rate) proxy. The population used in the research is companies in the primary consumer goods and non-primary consumer goods sectors listed on the IDX from 2020 to 2022, with a total of 168 company samples using the purposive sampling method and processed with the help of SPSS 25. This research shows that the level of debt has a positive effect on tax avoidance and after controlling for company size, there is a positive and significant relationship (getting stronger) between the level of debt and the tax avoidance variable. Keywords: Audit Committee; Leverage; Profitability; Tax Avoidance

ANALYSIS OF THE IMPACT OF INTEGRATING SUSTAINABILITY REPORTING INTO TRADITIONAL FINANCIAL STATEMENTS Ishe Yudiwati; Nurhastuty Kesumo Wardhani
Jurnal Magister Akuntansi Trisakti Vol. 13 No. 1 (2026): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v13i1.24883

This study examines the increasing importance of integrating sustainability considerations into corporate governance and reporting practices. As global business environments continue to evolve, companies are required not only to focus on financial performance but also to address the social and environmental impacts of their operations. In response to growing stakeholder demands for sustainability transparency, the establishment of sustainability committees has emerged as a key governance mechanism to enhance the credibility and quality of sustainability reporting. However, in practice, the function of sustainability committees often remains separated from traditional financial reporting processes, potentially creating information gaps that may impair decision-making quality. This study aims to analyze the impact of integrating sustainability committees into traditional financial reporting on information quality, stakeholder perceptions and trust, and overall company performance. A quantitative approach is employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine both direct and indirect relationships among variables, including the mediating roles of information quality and stakeholder perceptions. The literature suggests that stronger sustainability governance through such integration improves the relevance, reliability, and completeness of corporate disclosures. In addition, sustainability committees contribute to more positive stakeholder perceptions, which in turn enhance firm performance and value. The proposed conceptual model posits that the integration of sustainability committees positively influences information quality and stakeholder perceptions, which subsequently affect company performance, both directly and indirectly. This study contributes to the development of integrated sustainability reporting literature and provides practical implications for companies and regulators in strengthening accountability and transparency, particularly in the Indonesian context.

Pengaruh kompetensi auditor, penggunaan analitik big data, dan penggunaan forensik digital terhadap kualitas audit investigatif Wahyu Nugroho Dwi Kuncoro Aji; Nurhastuty Kesumo Wardhani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1232

Investigative audits are crucial in uncovering indications of state losses and criminal acts of corruption in Indonesia. The quality of investigative audits influences the success of the law enforcement process and the justice system's integrity. Factors such as auditor competency, Big Data analytics, and digital forensics are important in improving the quality of investigative audits. This research aims to test the impact of auditor competency, Big Data analytics, and digital forensics on improving the quality of investigative audits. A purposive sampling method was used with 127 BPK auditor respondents. The data analysis method used is multiple linear Regression. The research achievements show that auditor competency, the use of Big Data analytics, and the application of digital forensics significantly impact the quality of investigative audits. BPK institutions should pay attention to selecting auditors with a high level of competency, use Big Data analytics, and apply digital forensic technology to improve their investigative audit performance. Public interest statements This research directly contributes to improving the quality of investigative audits, which has the potential to promote transparency and accountability in public financial management. The findings provide practical guidance for audit institutions to enhance their selection, training, technology, and audit practices, empowering them to make positive changes.

Pengaruh kompetensi auditor, penggunaan analitik big data, dan penggunaan forensik digital terhadap kualitas audit investigatif Wahyu Nugroho Dwi Kuncoro Aji; Nurhastuty Kesumo Wardhani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1232

Investigative audits are crucial in uncovering indications of state losses and criminal acts of corruption in Indonesia. The quality of investigative audits influences the success of the law enforcement process and the justice system's integrity. Factors such as auditor competency, Big Data analytics, and digital forensics are important in improving the quality of investigative audits. This research aims to test the impact of auditor competency, Big Data analytics, and digital forensics on improving the quality of investigative audits. A purposive sampling method was used with 127 BPK auditor respondents. The data analysis method used is multiple linear Regression. The research achievements show that auditor competency, the use of Big Data analytics, and the application of digital forensics significantly impact the quality of investigative audits. BPK institutions should pay attention to selecting auditors with a high level of competency, use Big Data analytics, and apply digital forensic technology to improve their investigative audit performance. Public interest statements This research directly contributes to improving the quality of investigative audits, which has the potential to promote transparency and accountability in public financial management. The findings provide practical guidance for audit institutions to enhance their selection, training, technology, and audit practices, empowering them to make positive changes.

PERMASALAHAN KETENAGAKERJAAN DAN PENGANGGURAN DI INDONESIA (STUDI KASUS PT. SRITEX TBK.) Firziah Salsabila; Farisa Attamimi; Nurhastuty Kesumo Wardhani
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.6118

Pengangguran tetap menjadi tantangan makroekonomi dan sosial yang terus-menerus di Indonesia, didorong oleh pertumbuhan angkatan kerja yang melampaui penciptaan lapangan kerja, ketidaksesuaian keterampilan, persyaratan perekrutan yang ketat, substitusi teknologi, dan tekanan biaya perusahaan. Makalah ini menerapkan analisis kualitatif deskriptif melalui tinjauan pustaka terstruktur dan studi kasus, referensi peraturan, dan laporan sektoral, dilengkapi dengan pemeriksaan kasus singkat PT Sri Rejeki Isman Tbk (Sritex). Sintesis menunjukkan bahwa pengangguran dibentuk oleh perubahan struktural, gesekan dalam pencocokan pekerjaan, pola musiman, dan kurangnya lapangan kerja, sementara pengangguran yang tinggi melemahkan daya beli dan memperkuat tekanan fiskal, kemiskinan, ketidaksetaraan, risiko kejahatan, dan tekanan rumah tangga. BPS melaporkan tingkat pengangguran terbuka sebesar 5,45% pada Februari 2023 (sekitar 7,99 juta orang). Kebangkrutan Sritex menunjukkan bagaimana penurunan daya saing, gangguan rantai pasokan, dan utang yang besar dapat berujung pada PHK massal, dengan 10.665 pekerja kehilangan pekerjaan dan operasi berhenti pada 1 Maret 2025. Respons yang ada seperti Kartu Prakerja, revitalisasi kejuruan, dukungan untuk UMKM/kewirausahaan, penciptaan lapangan kerja berbasis infrastruktur, dan intermediasi pasar tenaga kerja memerlukan penargetan yang lebih kuat, penyebaran regional yang lebih baik di luar pusat kota, dan keselarasan yang lebih erat dengan permintaan industri. Implikasi disoroti untuk koordinasi lintas sektor antara pendidikan, kebijakan industri, dan perlindungan sosial, untuk mengurangi ketidaksesuaian dan meningkatkan produktivitas tenaga kerja jangka panjang secara berkelanjutan.

Firm Value in the Sustainability Era: an Analysis of Green Accounting, ROA, and Firm Size Zahra Vania Putri; Nurhastuty Kesumo Wardhani
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v17i2.2928

This study aims to obtain empirical evidence on the influence of green accounting, profitability, and firm size on firm value. The main issue addressed is the inconsistency of previous findings regarding the determinants of firm value, particularly in Non-Cyclicals and Cyclicals sectors. The population includes companies from both sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 21 companies with a total of 84 observations. Data were analyzed using multiple linear regression. The results show that profitability has a significant positive effect on firm value, indicating that earnings performance is a key indicator for investors in evaluating company prospects. Meanwhile, green accounting and firm size do not significantly affect firm value. These findings imply that environmental cost reporting is not yet considered a critical factor by investors in their investment decisions. Therefore, companies should consider adopting a more comprehensive sustainability reporting strategy to enhance investor perception and long-term value.

Environmental Cost Disclosure for Promoting Green Economy Implementation in Situ Ciburuy Tourism Alfian Ramdhani; Nurhastuty Kesumo Wardhani
MediaTrend Vol 20, No 1 (2025): MARET
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v20i1.29411

This study examines environmental costs in the Situ Ciburuy tourist area, West Bandung, as part of efforts to promote the adoption of the green economy concept. Using a qualitative descriptive approach with a field study method, the researcher serves as the primary instrument for data collection. Triangulation techniques are employed to integrate multiple data sources, ensuring a more comprehensive analysis. The study gathers both primary and secondary data, with key informants including tourism managers at Situ Ciburuy and members of the local community.Findings reveal that environmental costs at Situ Ciburuy are recorded alongside other expense components in profit and loss financial statements. These costs mainly arise from waste management activities, such as garbage disposal and aquatic ecosystem conservation, and are documented in operational reports. The disclosure of environmental costs provides insight into expenditures on eco-friendly initiatives that tourism managers must undertake. Transparent reporting of these expenses enhances awareness of the importance of investing in sustainable practices aligned with green economy principles.This research aims to support the development of sustainable tourism at Situ Ciburuy and serve as a reference for other tourism managers seeking to implement the green economy concept more effectively.

Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan di Indonesia dengan Intellectual Capital dan Competitive Advantage Sebagai Variabel Mediasi Hehe Alfredo Parluhutan; Nurhastuty Kesumo Wardhani
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1070

This research aims to examine and analyze the relationship between Corporate Social Responsibility and Financial Performance, with Intellectual Capital and Competitive Advantage as mediating variables. This research was conducted using secondary data obtained from the companies' annual reports. The sampling method in this research used a purposive sampling method. The samples used in this research are companies listed on the Indonesia Stock Exchange during a specific observation period. The data analysis method used to test the hypothesis is path analysis processed with statistical software. The results of the hypothesis testing in this research indicate that (1) Corporate Social Responsibility has a positive and significant effect on Intellectual Capital, (2) Corporate Social Responsibility has a positive and significant effect on Competitive Advantage, (3) Intellectual Capital and Competitive Advantage significantly mediate the relationship between social activities and financial achievement, and (4) integrated social practices are able to create long-term economic value for business entities.

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