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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi JURNAL SeMaRaK Paulus Journal of Accounting (PJA) International Journal of Educational Administration, Management, and Leadership Jurnal Disrupsi Bisnis Abdimisi Jurnal Abdi Masyarakat Multidisiplin Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Innovative: Journal Of Social Science Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Islamic Digital Economics and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Holiawati
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH GREEN ACCOUNTING DAN FREE CASH FLOW TERHADAP NILAI PERUSAHAAN DENGAN GREEN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI Holiawati; Yulianti, Dwi Siska; Nofryanti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 13 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v13i1.11404

Abstract

Nilai perusahaan merupakan indikator penting dalam menilai keberhasilan, khususnya pada sektor consumer non-cyclical yang bersifat defensif namun tetap menghadapi tekanan isu lingkungan dan keberlanjutan. Penelitian ini bertujuan menganalisis pengaruh Green accounting dan Free cash flow terhadap nilai perusahaan dengan Green intellectual capital sebagai variabel moderasi. Objek penelitian difokuskan pada 53 perusahaan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023 dengan total 159 data observasi. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling serta analisis regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa penerapan Green accounting berpengaruh positif dan signifikan terhadap nilai perusahaan, yang menegaskan bahwa praktik akuntansi ramah lingkungan mampu memberi sinyal positif kepada investor. Sebaliknya, Free cash flow berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, sehingga fleksibilitas arus kas tidak dipandang sebagai faktor utama dalam peningkatan nilai. Selain itu, Green intellectual capital tidak terbukti memoderasi hubungan Green accounting dengan nilai perusahaan, bahkan memperlemah pengaruh Free Cash Flow. Temuan ini menegaskan bahwa nilai perusahaan lebih ditentukan oleh strategi keberlanjutan melalui Green accounting, sementara pemanfaatan Free cash flow membutuhkan tata kelola yang lebih optimal untuk mendukung penciptaan nilai jangka panjang. Kata Kunci: Green accounting, Free Cash Flow, Green intellectual capital, Nilai Perusahaan    
ACCOUNTING INFORMATION VALUE RELEVANCE, FINANCIAL DISTRESS, AND STOCK PRICE BEHAVIOR: EMPIRICAL EVIDENCE FROM INDONESIAN LISTED BANKS Resvi Noprianti; Holiawati; Ani Kusumaningsih
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.717

Abstract

This study aims to analyze the effect of the value relevance of accounting information, which is proxied by earnings, book value, and cash flows, as well as financial distress, on stock prices of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The fluctuations in stock prices in the post-pandemic period and differences in financial performance among banks motivated the need to re-examine the role of accounting information and financial distress in influencing firm value in the capital market. This research employs a quantitative approach using multiple linear regression analysis. The data used are secondary data consisting of annual financial statements and stock price data obtained from the official IDX website and published company reports. The sample was selected using a purposive sampling method based on predetermined criteria. The results show that earnings have a significant effect on stock prices, indicating that profitability information remains a key consideration for investors in assessing a company’s prospects. Book value is also found to have a significant effect on stock prices, suggesting that equity position is perceived by the market as an important indicator of a firm’s fundamental value. Meanwhile, cash flows do not have a significant effect on stock prices, implying that investors in the banking sector tend to place greater emphasis on accrual-based indicators than on cash-based indicators. Financial distress has a negative and significant effect on stock prices, meaning that higher levels of financial pressure reduce investor confidence, which in turn leads to a decline in stock prices. These findings reinforce signaling theory, which states that financial information disclosed by companies provides important signals for investors in making investment decisions.
THE EFFECT OF ECONOMIC VALUE ADDED, AND MARKET VALUE ADDED ON STOCK RETURNS WITH DIVIDEND POLICY AS A MODERATION VARIABLE Aditya Rizkia Dwi Saputra; Sugiyanto; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.719

Abstract

This study aims to obtain empirical evidence regarding the influence of economic value added and market value added on stock returns, with dividend policy as a moderating variable. This study uses an associative quantitative approach with a purposive sampling method, resulting in a sample of 21 companies with a total of 105 observation data for the 2020–2024 period. The research data are sourced from financial reports obtained through the official website of the Indonesia Stock Exchange and the websites of each company. Data analysis was conducted using panel data regression with the help of E-Views 13, where the first equation model uses the Command Effect Model. The results show that economic value added has an effect on stock returns, and market value added has no effect on stock returns. In addition, dividend policy is proven to moderate the relationship between EVA and MVA on stock returns.
Analisis Komparatif Kinerja Portofolio Reksa Dana Saham Syariah Berbasis Risiko Sebelum dan Sesudah Pandemi Covid-19 Septiana , Yopi; Rachmawaty; Holiawati
Jurnal Disrupsi Bisnis Vol. 9 No. 2 (2026): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v9i2.58629

Abstract

Penelitian ini bertujuan menganalisis perbedaan kinerja portofolio reksa dana saham syariah di Indonesia sebelum dan sesudah pandemi COVID-19 pada periode 2019–2024. Kinerja portofolio dievaluasi menggunakan pendekatan risk-adjusted performance melalui Sharpe Ratio, Treynor Ratio, dan Jensen’s Alpha. Penelitian menggunakan metode kuantitatif dengan desain komparatif dan memanfaatkan data sekunder berupa Nilai Aktiva Bersih (NAB) dari 33 reksa dana saham syariah yang beroperasi secara konsisten selama periode penelitian. Periode observasi dibagi menjadi dua fase, yaitu sebelum dan sesudah pandemi COVID-19. Karena data bersifat berpasangan dan tidak berdistribusi normal, pengujian perbedaan dilakukan menggunakan Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan kinerja portofolio yang signifikan antara periode sebelum dan sesudah pandemi, baik berdasarkan Sharpe Ratio, Treynor Ratio, maupun Jensen’s Alpha. Temuan ini mengindikasikan bahwa reksa dana saham syariah memiliki tingkat ketahanan kinerja yang relatif stabil dalam menghadapi guncangan ekonomi akibat pandemi. Penelitian ini memberikan kontribusi empiris terhadap literatur investasi syariah serta menjadi referensi bagi investor, manajer investasi, dan regulator dalam mengevaluasi kinerja instrumen investasi di pasar modal Syariah.
Co-Authors Aah Koriah Aditya Rizkia Dwi Saputra Amar Galih Anggianto Nugroho Ani Kusumaningsih Aqdiah Arum Wulandari Bagus Riyanto, Muhammad Fathan Dedi Ardianto Dian Pratiti Diki Ibrahim dwi purwanto EKA SARI Ekasakti, Yusvinora Endang Ruhiyat Faza Anggrainiy Fitria Herlina Ginting, Nita Oktaviani Gulo, One Berkat Harapan Hakim, Dzaki Taufiqul Hamzah, M. Imron Hardila, Ika Hasim, Rahmat Pirmansyah Herlina, Fitria Ika Susanti Immami Irenne Putren Islam Ali Akbar Jaesa, Nisrina Jaka Mulyana Juna Sari Berutu Kautsar Mubarak Khoirunnasikin Kristiyanto Marheni Marnija Marnija, Marnija Maulida, Yuliawati Mira Deliana Muanifah, Suciati Muhamad Abdul Malik Naimah Naimah Nisrina Jaesa Nofrianti Nofryanti Novita Sari Nurrizqi, Siti Aisyah Nursyamsu, Uus Nurul Hasanah Nurul Ulfa P. Eko Prasetyo Pangaribuan, Laspita Prilian Catur N. Putra, Topan ade Rachmawaty Rahmawati Rarasasi Ribka Redonoarsi Reni Sartika Dewi Resvi Noprianti Rika Norarita Rizki, Sulistiawan Rosana, Andri Murti Ruhiyat, Endang Saga, Baharuddin Saputri, Alzulin Olvica Septiana , Yopi Setianingsih, Setia Setiawan, Grace SUGIYANTO Sultan Maulana Hakim Suripto Uus Nursyamsu Wadi, Indra Wahyudi Widodo Wibowo, Eko Prio Widarnaka Widiyati, Dian Yati Rosmiati, Dede Yuliandi Akbar Yulianti, Dwi Siska Yusuf Supandi Zakaria Ananda Syaputra Zhafira, puti