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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Contemporary Accounting International Journal of Economics Development Research (IJEDR) International Journal of Economics, Business and Innovation Research
Ohorella, Rizki Wahyu Utami
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Role of CSR and ISO 14001 in Enhancing Environmental Performance: The Mediating Effect of Environmental Accounting Ohorella, Rizki Wahyu Utami; Mokoginta, Rena Mustari
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i1.7025

Abstract

When a company seeks to implement ISO 14001, it is committed to continuously improving its environmental performance. International standard certification of the ISO 14001 Environmental Management System and carrying out social responsibility where CSR conceptualises the triple bottom where the purpose of establishing a business is not solely to seek profit (profit), but also to participate in the welfare of society (people), to ensure survival (planet) so that CSR is expected to affect investors' views on the value or success rate of the company. This study aims to determine the effect of CSR, ISO 14001, and Environmental Accounting on the environmental performance of mining companies. This research design uses an explanatory quantitative type.
Fraudulent Financial Reporting and the Fraud Pentagon: Corporate Governance as a Moderator in the Financial Sector Zamzam, Irfan; Ivanka, Vivi; Ohorella, Rizki Wahyu Utami; Zainuddin, Zainuddin
International Journal of Economics, Business and Innovation Research Vol. 4 No. 03 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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Abstract

This study examines the influence of the fraud pentagon dimensions (Pressure, Opportunity, Rationalization, Competence, Arrogance) on fraudulent financial statement within the financial industry, with good corporate governance (GCG) as a moderating variable. Data were collected from the annual financial reports of financial sector companies listed on Indonesia Stock Exchange (IDX) for the period 2019-2023 and analyzed using Moderated Regression Analysis (MRA) with Eviews, The findings reveal that Pressure and Rationalization affect fraudulent financial statements, while Opportunity, Competence, and Arrogance do not have significant impacts. Furthermore, GCG fails to moderate the relationship between the fraud pentagon dimensions and fraudulent financial statements. This study extends the fraud pentagon theory and offers practical insight for companies to enchance internal controls and for regulators to develop more effective policies for preventing fraudulent financial statement in the financial indutry.
Financial Distress Determinants Among Manufacturing Firms: The Roles of Operating Cash Flow, Operating Capacity, Sales Growth, and Capital Structure (2019–2023) Musa , Firda K. Hi.; Ohorella, Rizki Wahyu Utami; Darwis , Herman
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9156

Abstract

When a business is said to be experiencing financial difficulties because it can no longer meet its obligations, then the business is said to be in a state of financial distress. The purpose of this study is to analyze the effect of Operating Cash Flow, Operating Capacity, Sales Growth, and Capital Structure on Financial Distress in manufacturing companies listed on the IDX for the period 2019-2023. The data in this study are secondary data obtained from company financial reports published on the official website of the Indonesia Stock Exchange (IDX) namely www.idx.com and the company's official website. The data collection method uses statistical tests, meaning the entire population is used as a sample. The number of samples studied in this study was 60 samples. Multiple linear regression analysis is the method used with the help of E-views 13. The findings in this study indicate that operating capacity, sales growth, capital structure do not affect financial distress, but operating cash flow does affect financial distress.
The influence of free cash flow, capital structure, investment opportunities, and company growth on dividend policy Sawal, Nuning Safitri M.; Ohorella, Rizki Wahyu Utami; Meliana, Meliana
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art7

Abstract

This study examines the influence of free cash flow, capital structure, investment opportunities, and firm growth on dividend policy among mining companies listed on the Indonesia Stock Exchange (IDX) over the observation period. The research applies multiple regression analysis based on secondary data derived from financial statements and annual reports. The findings reveal that free cash flow, capital structure, and firm growth do not have a significant impact on dividend policy. In contrast, investment opportunities show a positive and meaningful effect on dividend decisions. Collectively, these variables are found to influence dividend policy, although the model explains only a limited portion of its variation, indicating that other factors beyond the scope of this study also play a role. The results suggest that investment opportunities serve as an important consideration for management in determining dividend policy, while free cash flow, capital structure, and firm growth are not the primary determinants.
Efektivitas Pengendalian Internal, Kesesuaian Kompensasi, Moralitas Individu dan Budaya Etis Organisasi Terhadap Kecurangan Pelaporan Keuangan Dana Desa di Kabupaten Halmahera Selatan Hasim, Sumiyati S. Hi.; Ohorella, Rizki Wahyu Utami; Zamzam, Irfan; Nurdin, Nurdin
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2600

Abstract

The purpose of this study is to analyze the influence of Internal Control, Compensation Appropriateness, Individual Morality, and Organizational Ethical Culture on Financial Reporting Fraud of Village Funds in South Halmahera Regency. The sample in this study was obtained from 185 respondents who were village officials in East Bacan Tengah Subdistrict and South Bacan Subdistrict, South Halmahera Regency. This study used multiple linear regression analysis with the SmartPLS 4.1.1.1 analysis tool. The results of the study found that Compensation Appropriateness had an effect on Fraudulent Financial Reporting of Village Funds. Meanwhile, Internal Control, Individual Morality, and Organizational Ethical Culture had no effect on Fraudulent Financial Reporting of Village Funds.
Co-Authors Darwis , Herman Hasim, Sumiyati S. Hi. Ivanka, Vivi Meliana Meliana Mokoginta, Rena Mustari Musa , Firda K. Hi. Nurdin Nurdin Sawal, Nuning Safitri M. Zainuddin, Zainuddin Zamzam, Irfan