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All Journal Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Social Politics and Governance (JSPG) Performance : Jurnal Bisnis dan Akuntansi Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Ekuilnomi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) INVOICE : JURNAL ILMU AKUNTANSI AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Contemporary Journal on Business and Accounting International Journal of Community Service (IJCS) Eduvest - Journal of Universal Studies Bata Ilyas Journal of Accounting Paradoks : Jurnal Ilmu Ekonomi Jurnal Bisnis dan Manajemen West Science Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal of Economic Research and Financial Accounting Jurnal Media Akademik (JMA) IJMA Jurnal Social Society JER IECON: International Economics and Business Conference E-JURNAL AKUNTANSI Optimum: Jurnal Ekonomi dan Pembangunan Journal Development Manecos Jurnal Penelitian IPTEKS Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) International Journal of Economics and Development Harmoni Economics: International Journal of Economics and Accounting
Muchriana Muchran
Universitas Muhammadiyah Makassar
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Green Accounting and Earnings Persistence: Evidence from Mining Companies Listed on the Indonesia Stock Exchange (2021–2025) M. Shidiq Al Mutawakkil; Muchriana Muchran; Linda Arisanty Razak
International Journal of Economics and Development Vol. 2 No. 2 (2026): December 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

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Abstract

The increasing demand for corporate sustainability and stricter environmental regulations have encouraged mining companies to adopt green accounting practices. However, empirical evidence regarding whether environmental disclosure improves earnings persistence, as an important dimension of earnings quality, remains limited, particularly in Indonesia's mining sector. This study aims to examine the effect of green accounting on earnings persistence in mining companies listed on the Indonesia Stock Exchange during the 2021 to 2025 period. The study employs a quantitative explanatory approach using balanced panel data from 18 mining companies selected through purposive sampling, resulting in 90 firm-year observations. Green accounting is measured using an Environmental Disclosure Index based on the Global Reporting Initiative (GRI) Standards, while earnings persistence is estimated using an autoregressive earnings model. Panel data regression is applied, with the Fixed Effects Model selected based on the Chow and Hausman tests. The results indicate that green accounting has a positive and statistically significant effect on earnings persistence (β = 0.3847; p < 0.01). In addition, firm size and profitability positively influence earnings persistence, whereas leverage has a significant negative effect. The model explains 63.47% of the within-company variation in earnings persistence, indicating strong explanatory power. These findings suggest that comprehensive environmental disclosure contributes to more stable and sustainable earnings by strengthening the credibility of financial reporting. The study supports legitimacy and signaling theories and provides practical implications for corporate managers to strengthen environmental reporting practices, for investors to incorporate sustainability information into investment decisions, and for regulators to enhance sustainability reporting standards in Indonesia.
MENGUNGKAP PRAKTIK AKUNTABILITAS PENGELOLAAN DANA BOS BERBASIS NILAI AMANAH DAN TRANSPARANSI: STUDI KUALITATIF PADA MADRASAH DI KABUPATEN GOWA Nur Biah; Muchriana Muchran; Linda Arisanty Razak
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 2 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i2.5462

Abstract

Penelitian ini bertujuan mengungkap praktik akuntabilitas pengelolaan Dana Bantuan Operasional Sekolah (BOS) berbasis nilai amanah dan transparansi pada madrasah di Kabupaten Gowa. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus untuk memperoleh pemahaman mendalam mengenai proses perencanaan, pelaksanaan, pengawasan, dan pertanggungjawaban Dana BOS, baik dari aspek administratif maupun moral dan religius. Informan penelitian terdiri atas 2 kepala madrasah, 4 bendahara BOS, 4 guru, dan 2 komite madrasah yang dipilih secara purposive. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi berupa RKAM, laporan pertanggungjawaban, buku kas, bukti transaksi, serta dokumen pendukung lainnya. Analisis data dilakukan menggunakan model Miles, Huberman, dan Saldaña melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan, dengan keabsahan data diuji melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan Dana BOS tidak hanya bergantung pada kepatuhan terhadap regulasi, tetapi juga diperkuat oleh internalisasi nilai amanah dan transparansi. Nilai amanah menjadi landasan moral dan spiritual dalam mendorong pengelola untuk bertindak jujur, bertanggung jawab, dan menggunakan dana sesuai peruntukannya, sedangkan transparansi diwujudkan melalui keterbukaan informasi mengenai perencanaan, realisasi, dan pelaporan penggunaan Dana BOS kepada pemangku kepentingan. Sinergi kedua nilai tersebut berperan dalam mencegah penyimpangan, memperkuat kepercayaan publik, serta mendukung terwujudnya tata kelola keuangan madrasah yang baik dan berlandaskan etika keislaman.
Co-Authors A Ifayani Haanurat Abdullah Abdullah Adesty, Adesty Ainun Zakinah Alam Tauhid Syukur, Alam Tauhid Alif Ridhotullah Ichsan Amanda, Ulya Amelia Rezki Septiani Amin Amraini, Amraini Amran Amran Amril Amril Andi Arman Andi Jam’an Andi Jam’an Andi Mappatompo Andi Muhammad Fatwa Ani Selviyanti Annisa Nurul Fajri Arizah, Ainun Arsal, Muryani Arsyad Arsyad Aspa Aspa Ansyarif Khalid Awal, Arif Ayu Andini Ayudina, Rika Dela Angreni Detri Heri Gemita Diani, Nurwidiani Didit Saputra Dilla Safira Elvi Amira Marsyida Fadillah, Mutiara Fahdah, Dina Fatmawati Fatmawati Haerunnisa Haerunnisa, Haerunnisa Hajrah Hajrah, Hajrah Hakib , Andi Harfina Handayani Hasma Fitrayanti Hasriani Hasriani Ika Nurinsana Zahra Ikhtiar Arta, Cut Putri Indrayani, Hesti Insirat, Mutahira Nur Ismartono Balango Jam’an, Andi Khatimah, Khusnul Leli, Leli Lestari, Belinda Linda Arisanty Razak Linda Arisanty Razak M. Shidiq Al Mutawakkil M. Yogi Riyantama Isjoni M.Yusuf.K Marsyida, Elvi Amira Masrullah, Masrullah Mira Mira Mira Mira Mubarak , Akbar Muchran, Muchriady Muh Ilham Muh Ramly Muh Rifki Suaib Muh Risnandar Muh. Risnandar Muhammad Khaedar Sahib Musdalifah Muis Mutiara, Ode Nasrullah Nasrullah Nasrullah Nasrullah Nasrullah Nur Biah Nur Fadia Fadilah Nur Inayah Nur, Recky Pratiwi NurAfni NurAfni Nurhayati Nurhayati Nurjanna Nurjanna Nurla Nurla Nurul Mumtazah Simpajo Nurwidiani, Nurwidiani Pebryana Indah Sari Pratiwi, Nurul Rezky Puspitasari, Ningsih Putri Handayani Bachtiar Putriani, Dhiza Rahma, Besse Raihana Ramadani, Sumira Putri Ramadhani, Diva Novita Ramly Ramly, Ramly Rasnawati Rasnawati Ridwan, Mukminati Rizka Safitri, Rizka Rosita Rusmanhadi Takbir Sarah Zettira Agam Darwis Simpajo, Nurul Mumtazah Siti Aisyah Sulisyanti, Rini SUMARNI Sunarti Syaifudin, Akhmad Mufly Umar, Wahyuni Urmila AzZahra Usman, Nur Alfriani Wahyudi , Andi Nurdiansyah Wahyudin Rahman Wahyudin Yahya Wahyudin Yahya Yusuf. K, Muhammad