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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)
Sofia, Khalida
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Economics, Econometrics & Finance Social Sciences

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Implementation of Environmental Cost Accounting: A Systematic Literature Study and Its Impact on Corporate Profitability Sofia, Khalida; Fauzia, Nasihah; Nasim, Arim
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15660

Abstract

The role of accounting as a provider of financial information for stakeholders is very important, especially for strategic decision making and policy. Environmental cost accounting is present as an answer to government policies on hazardous waste management for each industry. This study aims to analyze the application of environmental cost accounting. This study uses the SLR (Systematic Literature Review) method as its research approach, which is a systematic approach to reviewing and analyzing the relevant literature available in a particular research domain. In this study, this method involves the identification, evaluation, and interpretation of relevant previous studies in order to achieve the research objectives. The studies were obtained from the Google Scholar database with a time span of the last 10 years, namely from 2013 to 2023. The results of the research conducted by the researcher show that the impact influenced by the application of environmental cost accounting has a positive impact on acceptance and shows the environmental accounting information system model at PGN, on social responsibility, waste management, affects the company's profit, and also on the stock market.
ANALYSIS OF FINANCIAL FACTORS AND NON-FINANCIAL FACTORS AFFECTING AUDITOR SWITCHING Sofia, Khalida; Nur Apandi, R Nelly; Widarsono, Agus
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.33165

Abstract

This study aims to determine the effect of monetary and non-monetary components on voluntary auditor turnover. Management, board, and audit committee quality are examples of non-financial impacts. Factors such as business growth, financial problems, profitability, and liquidity are included in the assessment of financial elements. Auditors can be replaced by law or voluntarily. Quantitative methods are used in this research. Specifically, this study will investigate manufacturing companies in the food and beverage industry during the period 2018-2022. Random selection of 14 companies is used as a sample method. The data analysis method used is logistic regression analysis. The results showed that the factors of management quality, board of commissioners, and audit committee did not have a significant impact on the auditor's decision to voluntarily resign. Financial crisis, profitability, and liquidity have no positive impact on voluntary auditor turnover. However, company growth has an influence on voluntary auditor turnover.
ANALISIS FAKTOR FINANSIAL DAN FAKTOR NON FINANSIAL YANG MEMPENGARUHI AUDITOR SWITCHING Sofia, Khalida
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 14, No 1 (2025): Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjunpura
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v14i1.74938

Abstract

Akuntan publik yang dipilih oleh perusahaan, auditor eksternal, sangat penting, terutama bagi perusahaan yang terdaftar di Bursa Efek Indonesia. Auditor dapat diganti secara hukum atau secara sukarela. Tujuan penelitian ini adalah untuk mengetahui pengaruh komponen moneter dan non-moneter terhadap pergantian auditor secara sukarela. Manajemen, dewan komisaris, dan kualitas komite audit adalah contoh dampak non-keuangan. Faktor-faktor seperti pertumbuhan bisnis, masalah keuangan, profitabilitas, dan likuiditas dimasukkan dalam penilaian elemen keuangan. Metode kuantitatif digunakan dalam penelitian ini. Secara khusus, penelitian ini akan menyelidiki perusahaan manufaktur dalam industri makanan dan minuman selama periode 2018"“2022. Pemilihan secara acak dari 14 perusahaan digunakan sebagai metode sampel. Metode analisis data yang digunakan adalah analisis regresi logistik. Hasil penelitian menunjukkan bahwa faktor kualitas manajemen, dewan komisaris, dan komite audit tidak memiliki dampak yang signifikan terhadap keputusan auditor untuk mengundurkan diri secara sukarela. Krisis keuangan, profitabilitas, dan likuiditas tidak berdampak positif pada pergantian auditor secara sukarela. Namun, pertumbuhan perusahaan memiliki pengaruh terhadap pergantian auditor secara voluntary. Kata kunci: pergantian auditor, pergantian auditor secara sukarela, rotasi auditor
ANALYSIS OF FINANCIAL FACTORS AND NON-FINANCIAL FACTORS AFFECTING AUDITOR SWITCHING Sofia, Khalida; Nur Apandi, R Nelly; Widarsono, Agus
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.33165

Abstract

This study aims to determine the effect of monetary and non-monetary components on voluntary auditor turnover. Management, board, and audit committee quality are examples of non-financial impacts. Factors such as business growth, financial problems, profitability, and liquidity are included in the assessment of financial elements. Auditors can be replaced by law or voluntarily. Quantitative methods are used in this research. Specifically, this study will investigate manufacturing companies in the food and beverage industry during the period 2018-2022. Random selection of 14 companies is used as a sample method. The data analysis method used is logistic regression analysis. The results showed that the factors of management quality, board of commissioners, and audit committee did not have a significant impact on the auditor's decision to voluntarily resign. Financial crisis, profitability, and liquidity have no positive impact on voluntary auditor turnover. However, company growth has an influence on voluntary auditor turnover.
Implementation of Environmental Cost Accounting: A Systematic Literature Study and Its Impact on Corporate Profitability Sofia, Khalida; Fauzia, Nasihah; Nasim, Arim
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15660

Abstract

The role of accounting as a provider of financial information for stakeholders is very important, especially for strategic decision making and policy. Environmental cost accounting is present as an answer to government policies on hazardous waste management for each industry. This study aims to analyze the application of environmental cost accounting. This study uses the SLR (Systematic Literature Review) method as its research approach, which is a systematic approach to reviewing and analyzing the relevant literature available in a particular research domain. In this study, this method involves the identification, evaluation, and interpretation of relevant previous studies in order to achieve the research objectives. The studies were obtained from the Google Scholar database with a time span of the last 10 years, namely from 2013 to 2023. The results of the research conducted by the researcher show that the impact influenced by the application of environmental cost accounting has a positive impact on acceptance and shows the environmental accounting information system model at PGN, on social responsibility, waste management, affects the company's profit, and also on the stock market.
Co-Authors Agus Widarsono Fauzia, Nasihah Nasim, Arim Nur Apandi, R Nelly