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All Journal Proceeding of National Conference on Accounting & Finance Jurnal Penelitian Ekonomi Akuntansi (JENSI) Sustainable : Jurnal Akuntansi
Fahrul Imam Santoso
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Economics, Econometrics & Finance

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Pengaruh Akuntansi Hijau, Likuiditas, dan Tanggung Jawab Sosial Perusahaan (CSR) terhadap Keuntungan Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderator Delia, Ahwai; Fahrul Imam Santoso
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26154

Abstract

This research aims to investigate how green accounting variables, liquidity, and corporate social responsibility impact profitability, with company size acting as a moderating variable in firms from the raw material sector listed on the IDX over the period from 2020 to 2023. The sample for the study was selected using a purposive sampling method, resulting in 7 firms being included in the sample. Consequently, the total research sample for the four-year period consisted of 28 observations. To analyze the relationships among the studied variables, multiple regression analysis and moderate regression analysis were conducted using IBM SPSS Statistics 26. The findings of the study reveal that green accounting exerts a negative and insignificant impact on profitability, while liquidity demonstrates a positive yet insignificant influence on profitability, and corporate social responsibility also shows a positive but insignificant effect on profitability. Furthermore, the size of the company does not influence the connection between green accounting and profitability. Additionally, company size does not affect the relationship between liquidity and profitability. However, the findings of the previous research indicate that company size can influence the relationship between corporate social responsibility and profitability.
Pengaruh kontribusi, efektivtas, potensi, dan laju pertumbuhan retribusi pasar terhadap pendapatan asli daerah Kabupaten Gunungkidul tahun 2018-2022 Ayu Raihanah Setyawati; Fahrul Imam Santoso
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kontribusi retribusi pasar, efektivitas retribusi pasar, potensi retribusi pasar, dan laju pertumbuhan retribusi pasar terhadap pendapatan asli daerah Kabupaten Gunungkidul tahun 2018-2022. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi linier berganda. Populasi dalam penelitian ini adalah data sasaran dan realisasi pendapatan asli daerah Kabupaten Gunungkidul tahun 2018-2022. Data yang digunakan adalah data sekunder dengan metode pengambilan sampel secara purposive sampling dan sampel yang diperoleh sebanyak 40 sampel yang memenuhi kriteria. Hasil penelitian ini membuktikan bahwa kontribusi retribusi pasar berpengaruh negatif dan tidak signifikan terhadap pendapatan asli daerah. Efektivitas retribusi pasar berpengaruh negatif dan signifikan terhadap pendapatan asli daerah. Potensi retribusi pasar berpengaruh positif dan signifikan terhadap pendapatan asli daerah. Tingkat pertumbuhan retribusi pasar berpengaruh positif dan signifikan terhadap pendapatan asli daerah. Secara simultan kontribusi retribusi pasar, efektivitas retribusi pasar, potensi retribusi pasar, laju pertumbuhan retribusi pasar berpengaruh positif terhadap pendapatan asli daerah kabupaten Gunungkidul tahun 2018-2022.
Pengaruh Literasi Keuangan, Digital Payment dan Gaya Hidup Konsumtif terhadap Keputusan Pembelian pada Platform E-commerce (Studi pada Mahasiswa di Yogyakarta) Aninda Fabila Shofa; Fahrul Imam Santoso
Jurnal Penelitian Ekonomi Akuntansi Vol 10 No 1 (2026)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v10i1.14809

Abstract

This research aimed to analyze the effect of financial literacy, digital payment, and consumptive lifestyle on purchasing decisions within e-commerce platforms. The data collected through a questionnaire distributed to 146 respondents of undergraduate students in Yogyakarta, the collected sampling method used is Purposive Sampling. The data analysis used is research are descriptive statistical tests, validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis test using the help of SPSS 27 for windows. This research partial test demonstrates that financial literacy has a positive and significant effect on purchasing decisions on e-commerce platforms (H1) is accepted. Digital payment also exerts a positive and significant effect on purchasing decisions on e-commerce platforms (H2) is accepted. In contrast, consumptive lifestyle shows no significant effect on purchasing decisions on e-commerce platforms (H3) is rejected. The simultaneous test results reveal that financial literacy, digital payment, and consumptive lifestyle collectively have a positive and significant effect on purchasing decisions on e-commerce platforms (H4) is accepted. Future researchers are expected to more completely or modify factors associated with these variables—such as online store reputation, return rates, and delivery times etc. Furthermore, future research are expected to develop the “consumptive lifestyle” variable in line with the latest theoretical advancements, so allowing for a more robust explanation grounded in specific theoretical frameworks.
Co-Authors Aninda Fabila Shofa Ayu Raihanah Setyawati Delia, Ahwai