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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Terapan Akuntansi Paulus Journal of Accounting (PJA) Jurnal Ekonomi dan Manajemen (JEKMA) 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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BUSINESS RISK MODERATES GREEN ACCOUNTING AND INDEPENDENT BOARD OF COMMISSIONERS WITH FINANCIAL PERFORMANCE Arum Wulandari; 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.v3i5.617

Abstract

This study aims to investigate the direct effects of Green Accounting (GA) and Good Corporate Governance (GCG) on the Financial Performance (FP) of Indonesian firms and to examine the moderating role of Business Risk (BR) in these relationships. Grounded in Signaling Theory, the research addresses the inconsistent findings in prior literature by introducing a critical contextual factor. A quantitative research design was employed using a balanced panel dataset of 25 companies participating in Indonesia's PROPER program and listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, yielding 125 observations. Data were analyzed using panel data regression with the Common Effect Model (CEM) selected as the most appropriate estimator following Chow, Hausman, and Lagrange Multiplier tests. Classical assumption tests confirmed the model's robustness and freedom from econometric issues. The results indicate that both Green Accounting (β = 0.590, p < 0.01) and Good Corporate Governance (β = 3.054, p < 0.01) have a significant positive effect on Financial Performance. Furthermore, Business Risk does not moderate the GA-FP relationship (β = 0.683, p > 0.05), suggesting the value of environmental signaling is risk-resilient. Conversely, Business Risk significantly and positively moderates the GCG-FP relationship (β = 17.399, p < 0.01), indicating that strong governance becomes exponentially more valuable in high-risk environments. The findings guide managers to invest in green accounting as a stable strategy for enhancing reputation and performance and to reinforce corporate governance structures as a primary defense mechanism during periods of high uncertainty. Policymakers can use these insights to encourage broader adoption of sustainability and governance practices. This study contributes to the literature by integrating environmental, governance, and risk management perspectives within a unified framework. It provides novel empirical evidence on the differential moderating effect of business risk, demonstrating that the signaling power of environmental practices is stable, while the value of governance signals is contingent on risk conditions.
PENGARUH ENTERPRISE RISK MANAGEMENT, PROFITABILITAS DAN KEPEMILIKAN MANAGERIAL TERHADAP NILAI PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA Ismanto, Juli; Rosini, Iin; Nofryanti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.16357

Abstract

This study aims to determine the impact of corporate risk management disclosure, profitability, and managerial ownership on firm value. Secondary data comes from the financial statements of insurance companies listed on the IDX between 2016 and 2021. Sixteen companies were used as research objects for six years of observation, resulting in 96 observations. This study used panel data regression analysis using Eviews12 data processing as the mechanism. The research findings show that enterprise risk management and managerial ownership do not affect firm value. On the other hand, profitability proxied by ROA has a significant and negative influence on firm value. Therefore, it can be concluded that profitability significantly affects firm value, with a negative coefficient indicating that low ROA means declining profits, reduced competitiveness, inadequate capital, and future business turmoil.
Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Statement dengan Umur Perusahaan Sebagai Variabel Moderasi Noviani, Witria; Nofryanti
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 1 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/rv9cgz64

Abstract

This research aims to analyze and provide empirical evidence of the influence of the fraud pentagon which consists of the components of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial statements, moderated by company age. The research was conducted using a purposive sampling method on 63 industrial sector companies listed on the Indonesia Stock Exchange in 2018-2022. A sample of 24 companies was obtained, then outliers were carried out for 8 companies, resulting in the final sample data remaining in this study being 80 data. The research results concluded that pressure had an effect on fraudulent financial statements, while opportunity, rationalization, ability and arrogance had no effect. The moderating variable company age cannot weaken the influence of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial statements. Meanwhile, simultaneously it shows that the variables as a whole have an influence on fraudulent financial statements.
Company Performance Memoderasi Pengaruh Company Transparency, Corporate Social Responsibility, Karakteristik Eksekutif terhadap Tax Avoidance: pada Perusahaan Sektor Energy yang Terdaftar di BEI Periode Tahun 2018 - 2022 Aah Koriah; Holiawati; Nofryanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1617

Abstract

This research aims to test Company Performance Moderating the Influence of Company Transparency, Corporate Social Responsibility, Executive Characteristics on Tax Avoidance. The purpose of this study is to see if company performance can moderate the impact of company transparency, corporate social responsibility, and executive characteristics on tax avoidance. This research is classified as quantitative. The data used is secondary information gathered from www.idx.co.id and the corporate website. This research's population consists of Energy Sector Companies Listed on the IDX from 2018 to 2022. Meanwhile, the sample for this study was established using a purposive sampling method, yielding 33 sample companies. The analytical method employed is Panel Data Model Regression analysis. The results of this research show that Company Transparency has no effect on Tax Avoidance, Corporate Social Responsibility has no effect on Tax Avoidance, Executive Characteristics has no effect on Tax Avoidance, Company Performance cannot moderate the effect of company transparency on tax avoidance, Company Performance cannot moderate the effect of Corporate Social Responsibility on tax avoidance, and Company Performance can moderate the influence of Executive Characteristics.
CLIMATE CHANGE MITIGATION ON INVESTOR REACTION: THROUGH FINANCIAL PERFORMANCE DIGITAL TRANSFORMATION AND BANK PERFORMANCE Siti Nurul Fathimah; Nofryanti; Iin Rosini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.321

Abstract

This study aims to examine climate change mitigation Carbon Emissions Disclosure and Green Investment on Investor Reaction through Financial Performance. This research is classified as associative quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The population in this study were non-financial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. While the sample of this study was determined by purposive sampling method so that 41 sample companies were obtained. The analysis method used is Panel data Model Regression analysis and testing the mediation hypothesis is done by using the Sobel test. The results of this study indicate that Carbon Emissions Disclosure has a significant effect on Investor Reaction, Green Investment has no effect on Investor Reaction, Financial Performance has a significant effect on Investor Reaction, Carbon Emissions Disclosure has no effect on Financial Performance, Green Investment has a significant effect on Financial Performance, Financial Performance is unable to mediate the effect of Carbon Emissions Disclosure on Investor Reaction, and Financial Performance is able to mediate the effect of Green Investment on Investor Reaction.
MANAGERIAL OWNERSHIP MODERATING SUSTAINABILITY REPORTING AND PHILANTHROPY DISCLOSURE ON FIRM VALUE Wulan Nurdiana Sari; Nofryanti; Iin Rosini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.337

Abstract

The purpose of this study is to obtain empirical evidence regarding Managerial Ownership Moderating Sustainability Reporting and Philanthropy Disclosure on Firm Value. This study uses purposive sampling to determine the sample, with 62 companies as samples and a 3-year observation period from 2020 to 2022, resulting in 186 observational data points. The research data was obtained through the official websites of the Indonesia Stock Exchange and the respective companies' websites. Data analysis was conducted using E-Views with panel data regression analysis using the Fixed Effect Model. The research findings indicate that Sustainability Reporting affects company value, Philanthropy Disclosure has a negative impact on company value, Managerial Ownership does not moderate the relationship between Sustainability Reporting and company value, and Managerial ownership moderates the relationship between philanthropy disclosure and firm value.
EXAMINING GREEN ACCOUNTING PRACTICES BASED ON SPIRITUALITY AND LOCAL WISDOM: AN ETHNOMETHODOLOGICAL STUDY Luh Gede Arieska Dianthy; Endang Ruhiyat; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.340

Abstract

This study examines the implementation of the Green Hotel concept based on Tri Hita Karana at Swarga Suites Berawa, Bali, focusing on Parahyangan, Pawongan, and Pabelasan aspects. The Green Hotel approach seeks to mitigate the hospitality industry's environmental impact through resource efficiency, waste management, and nature conservation. Grounded in Balinese philosophy, Tri Hita Karana integrates environmental, spiritual, and social harmony in interactions with employees, guests, and the local community. Using a qualitative ethnomethodology approach, data were gathered through interviews, observations, and documentation to analyze the concept's application and its impact on financial performance. Results indicate successful implementation, including prayer facilities, preservation of Balinese traditions, and eco-friendly practices. Financially, the hotel showed improvements in liquidity, profitability, and solvency, despite a decline in the Total Asset Turnover Ratio due to long-term investments in green technology. This study underscores the role of Tri Hita Karana in promoting sustainability and highlights its financial benefits, positioning Swarga Suites Berawa as a model for eco-friendly hospitality.
STAKEHOLDER PRESSURE MODERATES ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE ON FIRM PERFORMANCE David Parningotan Gultom; Iin Rosini; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.341

Abstract

This research aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on the performance of mining companies, moderated by stakeholder pressure. The research data was obtained from 72 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The analysis techniques used are panel data regression and moderated panel data regression. The results of the study show that environmental and governance disclosure positively affects the performance of mining companies. This means that the higher the quality of environmental and governance disclosure, the better the company's performance. However, social disclosure does not show a significant effect on company performance. The findings of this study also indicate that stakeholder pressure does not moderate the relationship between Environmental, Social, and Governance (ESG) disclosure and the performance of mining companies. This means that the pressure from stakeholders is not sufficient to strengthen or weaken the relationship between Environmental, Social, and Governance (ESG) disclosure and company performance. The results of this research provide important implications for mining companies, investors, and regulators. For mining companies, it is important to improve the quality of environmental and governance disclosure to enhance company performance. For investors, it is important to consider Environmental, Social, and Governance (ESG) disclosure in investment decision-making. For regulators, it is important to strengthen regulations related to Environmental, Social, and Governance (ESG) disclosure and increase oversight of mining companies.
STAKEHOLDER PRESSURE MODERATES INDUSTRY TYPE AND EDUCATION BACKGROUND OF THE BOARD ON SUSTAINABILITY REPORTING Widya Ningsih; Nofryanti; Iin Rosini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.345

Abstract

The purpose this research is to obtain empirical evidence regarding Stakeholder Pressure Moderating Industry Type and Educational Background of the Board on Sustainability Reporting. This research used a purposive sampling method in determining the sample with 33 companies as samples and a 5 year observation period from 2018 to 2022 so that 165 observation data were obtained. Research data was obtained through the official website of the Indonesian stock exchange and the websites of each company. Data analysis used E-Views 10 with Common Effect Model panel data regression analysis. The results of the research show that Industry Type has a negative effect on Sustainability Reporting, Educational Background of the Board has no effect on Sustainability Reporting, Stakeholder Pressure moderates the relationship between Industry Type and Sustainability Reporting, and Stakeholder Pressure moderate the relationship between Educational Background of The Board and Sustainability Reporting.
THE EFFECT OF OPERATING CYCLE AND DEFAULT RISK ON PROFIT QUALITY WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE Yayah Syahriyah; Iin Rosini; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.346

Abstract

This study aims to examine the influence of operating cycle and default risk on profit quality with good corporate governance as a moderator. The research method used is an associative quantitative method. The data used in this study is panel data, which is a combination of time series data and cross section data. The population in this study is companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2023. The determination of samples by purposive sampling technique was obtained from 16 companies with 80 observation data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through EViews ver-12. Based on the results of the T test, it is known that the operating cycle has a significant effect on the quality of profits. On the other hand, default risk has no effect on the quality of profits. Meanwhile, good corporate governance cannot moderate the influence of operating cycle variables and default risk variables on profit quality.
Co-Authors A.Asrorudin Aah Koriah Anggianto Nugroho Aqdiah Arini Nurul Pujiani Arum Wulandari David Parningotan Gultom Dedi Ardianto Deni Herdiansyah Diki Ibrahim Dina Martiyastuti 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 Mimi Triyana 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 Saskia Auliya Rahmah Siti Nurul Fathimah Sujadi, Didi Suripto Wahyudi Widodo Widya Ningsih Wulan Nurdiana Sari Yayah Syahriyah Yulianti, Dwi Siska