Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Sri Astuti Lelani Putri
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Determinan Environmental, Social, and Governance (ESG) Reporting Perusahaan di Indonesia: Perspektif Teori Sustainability Sri Astuti Lelani Putri; Mega Silvia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): 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.v7i9.8591

Abstract

This study examines the relationship between green innovation, company size, and leverage on ESG Reporting in companies in Indonesia with a sample of 53 companies. Green Innovation is measured based on the number of green patents held by the company as a tangible indicator of commitment to sustainability, company size is measured using the natural logarithm of total assets, while leverage is measured based on the company's ability to pay off debts using its own capital. The results of the study indicate that green innovation has a positive effect on ESG Reporting, company size has no effect, and leverage has a negative effect. This finding is supported by sustainability theory, which emphasizes the importance of integrating environmental, social, and governance aspects into corporate strategies. Green innovation aligns with the principles of sustainability as it reflects a commitment to environmental preservation. The lack of influence from company size indicates that sustainability is more determined by the values and strategies of the company, rather than the scale of the business. Meanwhile, the negative influence of leverage suggests that financial pressure can hinder commitment to sustainability reporting. Overall, sustainability theory supports these findings.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan pada Badan Pusat Statistik Kota Palembang Sri Astuti Lelani Putri; Mega Silvia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): 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.v7i3.5777

Abstract

This study aims to examine the impact of the implementation of accounting information system and internal control on the quality of financial statements. This type of research is quantitative with the type od research used in primary data and secondary. Data were obtained thought questionnaire and interview. The research sample consisted of 54 respondents who were selected using total sampling. The results show that there is a signifikan influence on the quality of financial statements
Co-Authors Mega Silvia