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All Journal Jurnal Dinamika Akuntansi Journal of Accounting and Investment Jurnal Bisnis dan Akuntansi Jurnal Bisnis Mahasiswa Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Kholid, Arif Wahyu Nur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Environmental accounting in public sector: systematic literature review Rahmawati, Evi; Nazaruddin, Ietje; Widiastuti, Harjanti; Sofyani, Hafiez; Kholid, Arif Wahyu Nur
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.21344

Abstract

Research aims: The literature on Environmental Accounting (EA) in the public sector is scarce, unlike in the private sector. Hence, this study aims to ascertain the trajectory of EA research in the public sector and extract insights from prior research on EA in the public sector.Design/Methodology/Approach: The research process was conducted in several stages following Anggraini et al. (2022) and Poje et al. (2022) with several modifications. The keywords were used to discover the articles relating to the topic, namely: “Environmental Reporting,” “Environmental Management,” or “Environmental Accounting,” “Green Accounting,” and “Public Sector”. The study employed an extended period, namely papers published in 2010-2023 in the database Scopus.com. Based on the specified criteria, the final paper that could be analyzed was 69 out of 112 articles.Research findings: Using VOS-viewer, 15 items of keyword themes were discovered. Then, the 15 items were classified into three clusters: Green Accounting, Environmental Regulation, and Sustainable Development Goals in the Public Sector. Theoretical contribution/Originality: The authors are unaware of any existing literature review research on EA, specifically in the public sector, even though it arises from environmental management accounting in the public sector. This study also demonstrates the inferences that can be derived.
Does Executive Compensation Reinforce the Influence of Political Connection and Investment Opportunity Set on Firm Value? Kholid, Arif Wahyu Nur; Rahmawati, Evi
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.44081

Abstract

Purpose: Executives may be crucial in managing the political connection and investment opportunity set (IOS). Compensations are given to motivate executives to enhance their performance to manage it. Therefore, this study examined the moderation of executive compensation in the influence of political connections and IOS on the firm value.Method: The study used samples of all listed companies in IDX and applied a quantitative approach from 2015 to 2020. Research data were obtained from www.idx.co.id and OSIRIS. This research employed a purposive sampling method, with a firm year of 1,242 observations. Hypothesis testing was carried out utilizing multivariate regression using panel data. This research used the Fixed Effect Model to process the data and employed the different proxies for measuring IOS to examine the robustness model.Findings: This study discovered that IOS positively affected firm value. Furthermore, using different measurements of IOS, this study consistently found that IOS positively affected firm value. Moreover, when IOS was measured by MVBV, the moderating variable of executive compensation provided significant results because there was a wedge of measurement between the MVBV and Tobin’s Q. However, this study could not find that executive compensation had a moderate effect. It indicated that the executive compensation could not reinforce the interaction between IOS and political connections on firm value. In addition, political connections did not influence the firm’s value. On the other hand, the IOS positively affected firm value. Even though IOS was regressed using another proxy, i.e., MVBV and Net PPE, the result was still reliable that IOS positively affected firm value.Novelty: This study was developed from previous research by considering executive compensation as a moderating variable and examined two proxies to measure the IOS and developed one proxy, i.e., net PPE ratio, to measure IOS. Furthermore, this study used the balance panel method, with an observation period of six years.
Managerial Performance in Village Government: Does Transformational Leadership Matters? Rahmawati, Evi; Kholid, Arif Wahyu Nur; Adiyatama, Evan Ardis; Sofyani, Hafiez
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.32027

Abstract

This study examines the transformational leadership moderating role on the relationship between public accountability and budget participation on managerial performance in Indonesian village governments. The population of this study is the village apparatuses of the village government in Bantul Regency. The samples were selected using convenience sampling technique and data were collected through questionnaires. Hypotheses testing was conducted by utilizing Structural Equation Modelling-Partial Leas Square (SEM-PLS) method. The results unveiled that transformational leadership has a quasi-moderation role. Transformational leadership can reinforce the effect of budget participation on managerial performance while public accountability cannot affect managerial performance. It reveals that public accountability cannot promote and motivate the village apparatus to enhance their performance.
PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN NILAI PERUSAHAAN: DAMPAK PANDEMI COVID-19 Kholid, Arif Wahyu Nur; Prayoga, Hadiyan
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.1552

Abstract

This study aims to examine the Institutional Ownership, Profitability and Pandemic Covid-19 on Firm Value. The population of this study are companies listed on the Indonesia Stock Exchange (IDX) 2018 - 2020. The sample selection in this study uses purposive sampling to obtain samples that represent the predetermined criteria. This research is included in quantitative research – secondary data. This research uses balance panel regression in processing the data. The estimation method used in this study is the Fixed Effect Model (FEM). The research data is processed using E-Views 10. The results of this study indicate that institutional ownership has a significant negative effect on firm value with and without the Covid-19 variable involved. However, the profitability variable has a significant positive effect on firm value when the Covid-19 variable is not included. After the Covid-19 variable is included, profitability does not have a significant effect on firm value. The implication of this research is that individual investors and the stock market are more wary of companies that have large institutional ownership and Signaling Theory can explain phenomena and test the value of companies during the COVID-19 pandemic. Future research is expected to be able to separate the types of institutional ownership by type such as banks, foundations, brokers, etc. because each type of institutional investor has different characteristics. And further research can expand the observation period and consider other factors that affect firm value.
Pengaruh konservatisme terhadap financial distress perusahaan manufaktur Indonesia dan Malaysia: Peran fleksibilitas keuangan Kholid, Arif Wahyu Nur; Vauliyanti, Vani
Jurnal Bisnis Mahasiswa Vol 6 No 1 (2026): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.988

Abstract

Tujuan – Penelitian ini bertujuan untuk menguji pengaruh konservatisme akuntansi terhadap financial distress pada perusahaan manufaktur di Indonesia dan Malaysia, serta menguji peran fleksibilitas keuangan sebagai variabel moderasi yang memperkuat hubungan tersebut. Desain/metodologi/pendekatan – Penelitian kuantitatif ini menggunakan data sekunder dari laporan keuangan dan laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dan Bursa Efek Malaysia (BEM) tahun 2024. Sampel dipilih menggunakan metode purposive sampling dengan total 1.138 observasi. Analisis data dilakukan menggunakan regresi berganda dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak E-Views 13. Financial distress diukur dengan Interest Coverage Ratio (ICR), konservatisme diukur dengan total akrual ditambah depresiasi dibagi total aset, dan fleksibilitas keuangan diukur dengan rasio laba ditahan terhadap total aset. Temuan – Hasil penelitian menunjukkan bahwa konservatisme akuntansi berpengaruh negatif signifikan terhadap financial distress, yang berarti semakin tinggi tingkat konservatisme pelaporan keuangan, semakin rendah probabilitas perusahaan mengalami tekanan keuangan. Selain itu, fleksibilitas keuangan terbukti memperkuat pengaruh negatif konservatisme terhadap financial distress. Fleksibilitas keuangan juga berpengaruh langsung negatif terhadap financial distress, sehingga merupakan variabel kuasi moderasi. Keterbatasan penelitian – Penelitian ini tidak menggunakan variabel kontrol seperti ukuran perusahaan atau kualitas audit. Financial distress hanya diukur dengan proksi ICR. Penelitian hanya menggunakan data cross-section sehingga pengaruh waktu tidak diakomodasi. Penelitian tidak melakukan kontrol negara maupun pengujian split sampel antara Indonesia dan Malaysia. Implikasi – Secara teoretis, penelitian ini memperkaya literatur teori keagenan dengan menunjukkan bahwa efektivitas konservatisme dalam menurunkan financial distress sangat dipengaruhi oleh kondisi struktur keuangan perusahaan. Secara praktis, penelitian ini memberikan rekomendasi bagi manajemen untuk menjaga kualitas konservatisme pelaporan keuangan tanpa mengorbankan fleksibilitas keuangan sebagai strategi kunci menghindari risiko financial distress dan kebangkrutan.
Pengaruh financial distress terhadap nilai perusahaan manufaktur Indonesia dan Malaysia: Peran konservatisme Vauliyanti, Vani; Kholid, Arif Wahyu Nur
Jurnal Bisnis Mahasiswa Vol 6 No 1 (2026): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.992

Abstract

Tujuan – Penelitian ini bertujuan untuk menganalisis pengaruh financial distress terhadap nilai perusahaan dengan konservatisme akuntansi sebagai variabel moderasi dalam perspektif teori keagenan pada perusahaan manufaktur di pasar berkembang (Indonesia dan Malaysia). Desain/metodologi/pendekatan – Penelitian kuantitatif ini menggunakan data sekunder dari laporan keuangan dan laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dan Bursa Efek Malaysia (BEM) tahun 2024. Sampel dipilih menggunakan metode purposive sampling dengan total 1.595 observasi. Nilai perusahaan diukur dengan Tobin's Q, financial distress diukur dengan Interest Coverage Ratio (ICR) dikalikan -1, dan konservatisme diukur dengan total akrual ditambah depresiasi dibagi total aset dikalikan -1. Analisis data dilakukan menggunakan regresi berganda dan Moderated Regression Analysis (MRA) dengan kovarians HAC (Newey-West) untuk mengatasi masalah heteroskedastisitas, berbantuan perangkat lunak E-Views 13. Temuan – Hasil penelitian menunjukkan bahwa financial distress berpengaruh negatif signifikan terhadap nilai perusahaan (koefisien -0,0023; prob. 0,000). Konservatisme akuntansi tidak berpengaruh langsung terhadap nilai perusahaan (prob. 0,3607), namun terbukti memperlemah dampak negatif financial distress terhadap nilai perusahaan (koefisien interaksi 0,0091; prob. 0,0033). Dengan demikian, konservatisme berperan sebagai pure moderator dan berfungsi sebagai governance buffer yang meredam perilaku oportunistik manajer saat tekanan keuangan meningkat. Keterbatasan penelitian – Penelitian ini tidak menggunakan variabel kontrol seperti negara, ukuran perusahaan, atau kualitas audit. Nilai perusahaan hanya diukur dengan proksi Tobin's Q padahal terdapat beragam pengukur lainnya. Penelitian tidak melakukan pengujian split sample atau pengujian terpisah antara Indonesia dan Malaysia. Penelitian hanya menggunakan data cross-section tahun 2024 sehingga pengaruh antar waktu tidak diakomodasi. Implikasi – Secara teoretis, penelitian ini memperkaya literatur teori keagenan dengan menunjukkan bahwa konservatisme bekerja sebagai variabel moderasi murni (pure moderator) yang nilainya baru terasa ketika perusahaan berada dalam tekanan keuangan, sehingga berfungsi sebagai governance buffer yang mereduksi perilaku oportunistik manajer. Secara praktis, manajemen perlu memandang konservatisme akuntansi bukan sebagai penghambat kinerja jangka pendek, tetapi sebagai strategi perlindungan nilai (value protection strategy) ketika menghadapi tekanan keuangan. Penerapan kebijakan pelaporan yang lebih hati-hati dapat mengurangi reaksi negatif pasar terhadap kondisi distress.
Co-Authors Adiyatama, Evan Ardis Evi Rahmawati Hafiez Sofyani Harjanti Widiastuti Ietje Nazaruddin Prayoga, Hadiyan Vauliyanti, Vani