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All Journal Jurnal Riset Terapan Akuntansi Paulus Journal of Accounting (PJA) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Tensile : Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Nusa Akuntansi Jurnal Akuntansi Keuangan Dan Perpajakan As-Syirkah: Islamic Economic & Financial Journal
Nofryanti
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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MANAGERIAL OWNERSHIP MODERATES MATERIAL FLOW COST ACCOUNTING AND RISK MANAGEMENT WITH FINANCIAL PERFORMANCE Ika Susanti; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.570

Abstract

This study aims to analyze the influence of material flow cost accounting and risk management on financial performance in companies, with managerial ownership as a moderating variable. This research was conducted on energy and industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The method used is quantitative, utilizing secondary data sourced from company annual reports. From a total of 149 registered companies, 27 companies were selected as samples through purposive sampling techniques, resulting in 135 data points for analysis. The results show that material flow cost accounting has a significant positive influence on financial performance, while risk management does not have a significant effect. Furthermore, managerial ownership significantly moderates the relationship between risk management and financial performance, but not for material flow cost accounting. These findings provide insights for investors and academics regarding factors influencing financial performance and serve as a reference for further research in business and finance.
THE ROLE OF CORPORATE GOVERNANCE IN MODERATING THE RELATIONSHIP BETWEEN FINANCIAL PERFORMANCE RATIOS AND DISCLOSURE OF SUSTAINABILITY REPORTING TO STOCK PRICES Nurholis; Nofryanti; Firman Tatariyanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.576

Abstract

This study aims to examine the role of corporate governance in moderating the relationship between financial performance ratios and sustainability reporting disclosure on stock prices. The research uses a sample of all companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. The sample was selected using the purposive sampling method, resulting in 98 out of 945 companies being analyzed. Hypothesis testing was conducted using Panel Data Regression Analysis and Moderated Regression Analysis (MRA) with the assistance of E-views software. The results indicate that Net Profit Margin (NPM) has a positive effect on stock prices. Current Ratio (CR) and Sustainability Reporting (SR) have no significant effect on stock prices. Corporate Governance (CG) does not moderate the relationship between Current Ratio, Net Profit Margin, and Sustainability Reporting on stock prices.
ANALISIS RISIKO KEBANGKRUTAN PT SRITEX TBK DENGAN MODEL ALTMAN & GROVER Erlina; Paramita, Annisa; Ruth, Eugenia; Leksono, Ferosiana; Nofryanti
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15322214

Abstract

This study investigates the impact of financial distress on the bankruptcy status of PT Sri Rejeki Isman Tbk (Sritex) using the Altman Z-Score and Grover methods, based on financial statement analysis from 2018 to 2023. Financial distress is a financial condition that serves as an early indicator of potential bankruptcy if not effectively managed. The Altman Z-Score and Grover models are employed as predictive tools to assess bankruptcy risk based on key financial ratios. The analysis results indicate that PT Sritex has shifted from the grey zone to financial distress since 2021, marked by declining liquidity, profitability, and increasing liabilities. The Altman Z-Score method reveals that the company has been in financial distress since 2021, with Z-Scores falling below the critical threshold of 1.81. Meanwhile, the Grover model also suggests a high bankruptcy risk since 2021, with negative scores worsening in subsequent years. This study confirms that both bankruptcy prediction models can serve as early warning tools for management, investors, and stakeholders in identifying potential financial crises. These findings contribute to strategic decision-making to mitigate bankruptcy risks and enhance the company's financial stability. Keywords: Bankruptcy, Altman Z-Score, Grover.
MARKET REACTION MODERATE MEDIA EXPOSURE AND PUBLIC OWNERSHIP TO SUSTAINABILITY REPORTS Arini Nurul Pujiani; Iin Rosini; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.287

Abstract

This research aims to test market reactions moderating media exposure and public ownership of sustainability reports in companies in the energy sector and industrial sector during the 2021 - 2022 period. This research is classified as associative quantitative research. The data used is secondary data obtained from the website www.idx.co.id and the company website. The population in this research are companies in the energy sector and industrial sector on the stock exchange during the period 2021 to 2022. Meanwhile, the sample for this research was determined using a purposive sampling method so that 62 sample companies were obtained. By using panel data regression analysis with a random effect model, this research finds that media exposure has no effect on sustainability reports, public ownership has no effect on sustainability reports. This research also found that market reactions cannot moderate the influence of media exposure on sustainability reports, market reactions cannot moderate the influence of public ownership on sustainability reports. This research contributes to the literature regarding the use of random effect panel regression methods, which has not been widely found in the Indonesian research context. This research has implications for the importance of more transparent and detailed sustainability reports that can demonstrate a company's long-term commitment to sustainable business practices. Meanwhile, for further research, it is hoped that other independent variables such as financial performance and company culture can be used to influence sustainability report disclosure.
THE INFLUENCE OF GREEN STRATEGY AND INTERNATIONAL OPERATIONS ON CARBON EMISSION DISCLOSURE WITH OWNERSHIP CONCENTRATION AS A MODERATION VARIABLE Juna Sari Berutu; Holiawati; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.594

Abstract

This study investigates the effect of Green Strategy and International Operation on Carbon Emission Disclosure (CED), with a specific focus on the moderating role of Ownership Concentration. Using a quantitative associative approach and panel regression analysis, data were collected from 72 financial sector companies listed on the Indonesia Stock Exchange (IDX) over the period 2020–2023, resulting in 288 firm-year observations. The study employs a panel data regression model and Moderated Regression Analysis (MRA) to test the proposed hypotheses. The results reveal that both Green Strategy and International Operation have a significant positive effect on Carbon Emission Disclosure, confirming that environmentally oriented strategies and international business exposure lead to greater transparency in emission reporting. Moreover, Ownership Concentration does not moderate the relationship between Green Strategy and Carbon Emission Disclosure. However, it positively moderates the relationship between International Operation and Carbon Emission Disclosure, suggesting that highly concentrated ownership enhances the strategic influence of international exposure on environmental reporting. This study contributes to the growing body of literature on corporate environmental disclosure by providing empirical evidence from an emerging market context. The findings support the Stakeholder Theory and Legitimacy Theory, indicating that both internal corporate strategies and external operational contexts play vital roles in shaping environmental transparency.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND SYSTEMATIC RISK ON EARNINGS RESPONSE COEFFICIENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE Diki Ibrahim; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.595

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) Disclosure and Systematic Risk on the Earnings Response Coefficient (ERC), with Good Corporate Governance (GCG) as a moderating variable. Using panel data regression with the Random Effect Model (REM), the study analyzed 125 firm-year observations from energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The findings reveal that CSR Disclosure has a significant positive effect on ERC, supporting the signaling theory that CSR acts as a credible indicator of firm quality and long-term sustainability. In contrast, Systematic Risk does not significantly influence ERC, suggesting that market-wide risk factors are not primary determinants of investor responsiveness to earnings announcements in the energy sector. Furthermore, GCG significantly moderates the relationship between CSR Disclosure and ERC, reinforcing the credibility of CSR disclosures and enhancing investor confidence. However, GCG does not moderate the relationship between Systematic Risk and ERC, indicating that corporate governance may not effectively mitigate the impact of external market uncertainties on earnings reactions. This study contributes to the existing literature by offering empirical insights from an emerging market context and highlighting the importance of governance and sustainability disclosures in enhancing the informativeness of earnings. The results provide valuable implications for regulators, investors, and corporate decision-makers, especially in socially sensitive and high-risk industries such as energy.
STAKEHOLDER PRESSURE MODERATES THE RELATIONSHIP BETWEEN GREEN INVESTMENT AND ENVIRONMENTAL MANAGEMENT SYSTEMS TO CARBON EMISSIONS DISCLOSURE Muhamad Abdul Malik; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.613

Abstract

This study aims to examine the moderating effect of stakeholder pressure on the relationship between green investment and environmental management systems on carbon emission disclosure. The research focuses on companies listed in the KOMPAS100 index on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A quantitative associative approach was employed, with sample selection conducted through purposive sampling and data analyzed using panel data regression models. The findings indicate that green investment does not significantly influence carbon emission disclosure, whereas the implementation of environmental management systems positively affects disclosure practices. Moreover, stakeholder pressure does not moderate the relationship between green investment and carbon emission disclosure. Interestingly, it weakens the positive relationship between environmental management systems and carbon emission disclosure. These results suggest the need for stronger regulatory frameworks and internal mechanisms to encourage transparent and consistent environmental reporting. Enhancing carbon disclosure is a crucial step in supporting Indonesia’s commitment to achieving Net Zero Emissions by 2060.
ECONOMIC PRESSURE MODERATES CORPORATE GROWTH AND CORPORATE GOVERNANCE ON CARBON EMISSION DISCLOSURE Rarasasi Ribka Redonoarsi; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.614

Abstract

This study aims to analyze the effect of economic pressure moderation on corporate growth and corporate governance on carbon emission disclosure. This study focuses on companies that are members of the KOMPAS100 index on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This study uses an associative quantitative approach. The sample determination was carried out by purposive sampling technique and data analysis using a panel data regression equation. The results of this study are that company growth and corporate governance have an effect on the disclosure of carbon emissions while economic pressure has no effect on the disclosure of carbon emissions. Economic pressures also cannot moderate corporate growth and corporate governance against carbon emission disclosure.
THE EFFECT OF THE RELEVANCE OF THE VALUE OF ACCOUNTING INFORMATION AND GOOD CORPORATE GOVERNANCE ON STOCK PRICES WITH COMPANY SIZE AS A MODERATION VARIABLE Nurul Ulfa; Holiawati; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.615

Abstract

This study aims to empirically investigate the impact of the value relevance of accounting information and Good Corporate Governance (GCG) on the stock prices of Indonesian banking companies. Furthermore, it examines the moderating role of firm size in these relationships within the dynamic context of the post-PSAK 71 regulatory environment. Utilizing a quantitative associative design, this research employs a balanced panel data methodology. The sample consists of 24 banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, yielding 120 firm-year observations. Value relevance is proxied by Earnings Per Share (EPS), GCG is measured by a dummy variable reflecting compliance with OJK guidelines, and firm size is measured by the natural logarithm of total assets. The Random Effects Model (REM), selected through Chow, Hausman, and Lagrange Multiplier tests, is used for hypothesis testing alongside Moderated Regression Analysis (MRA). The results indicate that the value relevance of accounting information (EPS) has a significant positive effect on stock prices, supporting Signaling Theory. Conversely, Good Corporate Governance (GCG) does not exhibit a significant direct effect on stock prices. Notably, firm size significantly strengthens the relationship between value relevance and stock price. However, it does not moderate the relationship between GCG and stock price. This study provides timely empirical evidence from the Indonesian banking sector following the implementation of PSAK 71. It contributes to the literature by clarifying the contingent role of firm size, demonstrating that it amplifies financial signals but not governance signals, thus offering a nuanced understanding of value relevance and governance in an emerging market context.
THE CONTRIBUTION OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY, AND GREEN INTELLECTUAL CAPITAL TO EARNINGS QUALITY Wahyudi Widodo; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.590

Abstract

This study aims to examine and analyze the contribution of green accounting, corporate social responsibility, and green intellectual capital to earnings quality in palm oil companies operating in Indonesia and Malaysia, by utilizing total assets and sales growth as control variables. This study is an associative quantitative study using secondary data. The data analysis method used in this research is panel data regression. The population in this study is all palm oil companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange within 2021-2023. The sample in this study was determined by applying a purposive sampling method, resulting in 23 research populations, which were then processed into 69 samples. The results show that green accounting, corporate social responsibility, and green intellectual capital simultaneously influence earnings quality. While green accounting has a positive effect on earnings quality, corporate social responsibility and green intellectual capital have no effect on earnings quality.
Co-Authors A.Asrorudin Aah Koriah Anggianto Nugroho Aqdiah Arini Nurul Pujiani Arum Wulandari David Parningotan Gultom Dedi Ardianto Deni Herdiansyah Diki Ibrahim Endang Ruhiyat ERLINA Firman Tatariyanto Holiawati Iin Rosini Ika Susanti Immami Ismanto, Juli Juna Sari Berutu Khoirunnasikin Leksono, Ferosiana Luh Gede Arieska Dianthy Madrois Marjuki Mila Karmila Mohamad Ghofur Muhamad Abdul Malik Naungan Sihombing Nita Oktaviani Ginting Noviani, Witria Nurholis Nurul Ulfa P. Eko Prasetyo Paramita, Annisa Rarasasi Ribka Redonoarsi Rosini, Iin Ruth, Eugenia Siti Nurul Fathimah Sujadi, Didi Suripto Wahyudi Widodo Widya Ningsih Wulan Nurdiana Sari Yayah Syahriyah