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All Journal Jurnal Ilmiah Mahasiswa Akuntansi Senarai Kearifan Lokal Akuntansi
S, Patricia Febrina Dwijayanti
Universitas Katolik Widya Mandala Surabaya
Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN EMISI KARBON, ECO- EFFIENCY, DAN GREEN INNOVATION TERHADAP NILAI PERUSAHAAN Vincensa Fanda; S, Patricia Febrina Dwijayanti
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 13, No 1 (2024): Juni
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v13i1.5727

Abstract

The main purpose of a company is to maximize company value and create financial prosperity for company owners and interested parties. Basically, investors use company value as an indicator in assessing company performance. However, the reality is that the rapid development of the industry is also accompanied by increasing environmental problems, but many companies do not consider environmental impacts in their operational activities. In this context, it is important for companies to not only focus on economic aspects, but also consider environmental aspects in order to increase company value. There are several factors that can affect firm value. Therefore, this study was conducted with the aim of examining the disclosure of carbon emissions, eco-efficiency, and green innovation on firm value. This research is quantitative research using hypothesis testing. The independent variables used in this study are disclosure of carbon emissions, eco-efficiency, and green innovation. The dependent variable is firm value. This study uses control variables of company size and profitability. The object of this research is all manufacturing sector companies listed on the IDX in 2019-2022. The analysis technique used in this research is multiple regression analysis. The results of this study prove that eco-efficiency and green innovation have a positive influence on firm value. This means that the more companies that implement eco-efficiency and green innovation will encourage an increase in firm value. On the other hand, carbon emission disclosure has no influence on firm value. This is because the level of disclosure made by the company is still low so that it has not been able to affect the firm value.
PENGARUH KOMITE AUDIT, DEWAN KOMISARIS, AUDIT TENURE, SPESIALISASI INDUSTRI AUDITOR DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN Eidelina Eunike Tanuwijaya; S, Patricia Febrina Dwijayanti
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 11, No 2 (2022): December
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v11i2.4579

Abstract

Tujuan dari penelitian ini adalah untuk menguji tentang pengaruh komite audit, dewan komisaris, audit tenure, spesialisasi industri auditor, serta financial distress terhadap integritas laporan keuangan. Ini merupakan penelitian kuantitatif dengan pengujian hipotesis dan menggunakan data sekunder. Data yang digunakan adalah laporan keuangan perusahaan manufaktur yang terdaftar di BEI periode 2019-2021 dan menggunakan teknik purposive sampling untuk pengambilan sampelnya.  Data yang telah dikumpulkan kemudian dianalisis dengan metode regresi linier berganda. Berdasarkan hasil pengujian statistik, dapat disimpulkan bahwa variabel mekanisme corporate governance (komite audit dewan komisaris, audit tenure, spesialisasi industri auditor) tidak berpengaruh terhadap integritas laporan keuangan. Namun, untuk variabel financial distress berpengaruh negatif terhadap integritas laporan keuangan.
PENGARUH ESG DISCLOSURE TERHADAP KINERJA KEUANGAN DIMODERASI DENGAN GENDER DIVERSITY Dian Harto Wijaya; S, Patricia Febrina Dwijayanti
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 12, No 2 (2023): December
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v12i2.5353

Abstract

Tujuan dilakukan penelitian ini adalah untuk menganalisis pengaruh ESG disclosure terhadap kinerja keuangan dengan moderasi gender diversity. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan pengujian hipotesis. Variabel independen yang digunakan pada penelitian ini adalah ESG disclosure, variabel dependen adalah kinerja keuangan yang diproksikan dalam ROA t+1. Penelitian ini menggunakan variabel moderasi yaitu gender diversity dan variabel kontrol yaitu umur perusahaan. Objek penelitian ini adalah perusahaan pertambangan dan manufaktur yang terdaftar di BEI dan ESG score-nya diukur oleh Bloomberg pada periode 2018-2021. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menemukan bahwa ESG disclosure tidak berpengaruh terhadap kinerja keuangan, sedangkan gender diversity mampu memperkuat pengaruh ESG disclosure terhadap kinerja keuangan.
Pendampingan Aktivasi Coretax dan Pelaporan SPT Tahunan 2024 Dian Purnama Sari; Marini Purwanto; S, Patricia Febrina Dwijayanti; Natalia Kristina
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: 2026
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of community service is to provide assistance to people who are still having difficulty reporting their Annual Tax Returns for Individual Taxpayers. This service also provides assistance to taxpayers who want to activate coretax. Even though the Annual Tax Return is reported every year, in reality not all Taxpayers know how to report it correctly. Changes in reporting Annual Tax Returns using Coretax have also become a dynamic in itself among the general public. Coretax activation is also important to carry out in 2025. The implementation method is direct assistance to taxpayers. The results of this community service show that there are still many Taxpayers who need assistance in reporting their Annual Tax Returns. Another finding is the lack of taxpayer knowledge regarding coretax. As a solution to this finding, direct exposure and activation has also been carried out for individual taxpayers.
Co-Authors Dian Harto Wijaya Dian Purnamasari Eidelina Eunike Tanuwijaya Natalia Kristina Purwanto, Marini Vincensa Fanda