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All Journal 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: (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023) 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

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Abstract

This study aims to analyze the effect of free cash flow, capital structure, investment opportunities, and firm growth on dividend policy in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The research employed multiple regression analysis using secondary data obtained from companies’ financial statements and annual reports. The results indicate that free cash flow, capital structure, and firm growth have no significant effect on dividend policy, while investment opportunities have a significant positive effect. Simultaneously, the four variables significantly influence dividend policy with an F-statistic probability value of 0.002 (<0.05) and are able to explain 15.88% of the variation in dividend policy, while the remaining 84.12% is explained by other factors outside the research model. These findings imply that investment opportunities are an important consideration for management in determining dividend policy, whereas free cash flow, capital structure, and firm growth are not the main determinants.
Co-Authors Darwis , Herman Ivanka, Vivi Meliana Meliana Mokoginta, Rena Mustari Musa , Firda K. Hi. Sawal, Nuning Safitri M. Zainuddin, Zainuddin Zamzam, Irfan