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All Journal Wahana Riset Akuntansi Jurnal Bisnis dan Manajemen Infestasi AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif Journal of Economics and Business Aseanomics Jurnal Akademi Akuntansi (JAA) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Riset Akuntansi Jurnal Ilmiah ESAI International Research Journal of Business Studies Jurnal Akuntansi eJEBA Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Romadhon, Fitri
Universitas Internasional Semen Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ACCEPTABLENESS ANALYSIS OF THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY PROGRAMS WITH SOCIAL LICENSE TO OPERATE Erlina Diamastuti; Fitri Romadhon; Nur Eliza Faizty; Husnunnida Maharani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6460

Abstract

This study aims to establish the practice of Corporate Social Responsibility in one of Indonesia's cement companies. CSR practice in some State-Owned Enterprises (BUMN) is mandatory. As an effort of community development, the planned and realized CSR program needs to be evaluated for its acceptability by the community. The indicators to evaluate the effort of community development are to improve a sense of community belonging, including commitment as the ability to solve problems and access to resources. One of the tools that can be used to perform evaluations related to the acceptableness of CSR programs is the Social License to Operate (SLO). The SLO method was implemented through a series of stages: interview, FGD, and questionnaire deployment. Based on these stages, the SLO levels influenced the community's perception of acceptance of implementing CSR programs. SLO assessment showed that one of Indonesia's cement companies had obtained a social license at the approach level. The social license to operate can indicate the success rate of a program received by the community.
What Drives Firm Value in Capital-Intensive Industries? Evidence from Energy and Basic Materials Firms in Indonesia and Malaysia Luthfiani, Anin Dyah; Romadhon, Fitri; Fitri, Alfiana
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2473

Abstract

Purpose: This study examines the main factors that influence firm value in capital-intensive industries. Specifically, it analyzes whether firm size, market capitalization, and firm growth affect firm value in Indonesia and Malaysia. Methodology/approach: The study uses a quantitative explanatory approach with panel data from publicly listed energy and basic materials companies in Indonesia and Malaysia during 2021–2024 (n = 171). Panel regression analysis is applied to the full sample and to each country separately to compare the results between the two markets. Findings: The results show that firm size and market capitalization have a positive and significant effect on firm value in both countries and in the combined sample. However, firm growth does not have a significant effect. This indicates that in capital-intensive industries, investors pay more attention to company size and market valuation than to growth indicators. The model explains firm value better in Indonesia than in Malaysia, suggesting differences in how each market responds to company characteristics. Practical implications: For managers, the findings emphasize the importance of increasing company scale, maintaining transparency, and strengthening market reputation to improve firm value. For investors, firm size and market capitalization appear to be more reliable indicators than growth when assessing companies in capital-intensive sectors. Originality/value: This study provides comparative evidence from two Southeast Asian emerging markets and offers empirical support for agency theory by demonstrating how larger firms and stronger market valuation mechanisms can reduce information asymmetry and enhance firm value in capital-intensive environments.
PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP PROFITABILITAS: (THE EFFECT OF GREEN ACCOUNTING AND CORPOATE SOCIAL RESPONSIBILITY DISCLOSURE IMPLEMENTATION ON THE PROFITABILITY) Salsabila, Neva; Romadhon, Fitri; Fitri, Alfiana
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60026

Abstract

This research was motivated by stakeholders' doubts in assessing the company's seriousness in contributing to the environment and unclear allocation of funds for environmental activities. This research aims to determine the effect of implementing green accounting and CSR disclosure on profitability in food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sample in this study used a purposive sampling technique to obtain a sample of 24 food and beverage companies. The data analysis technique in this research is multiple linear analysis using SPSS 25. The results of this research are that there is no influence between green accounting and profitability with a significant value of 0.062 which is greater than 0.05, while for the CSR disclosure variable there is an influence on profitability with a value significant 0.041 which is smaller than 0.05.
Pengaruh Pertumbuhan Perusahaan, Komite Audit, dan Kepemilikan Manajerial Terhadap Kualitas Laba Ardhea Pramitha Cahyani; Fitri Romadhon; Alfiana Fitri
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.349

Abstract

The objective of this study is to examine the influence of company growth, audit committee composition, and managerial ownership on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period spanning 2020 to 2022. The purposive sampling method was employed to identify a sample of 30 companies, resulting in 90 observations. The data were obtained from financial reports published on the official IDX website. The data analysis was performed using multiple linear regression with SPSS software. The results demonstrated that company growth has a significant negative effect on earnings quality. However, the audit committee and managerial ownership were found to have no significant effect on earnings quality. This study provides empirical evidence that company growth can reduce earnings quality, while the effectiveness of the audit committee and managerial ownership require further investigation.
Co-Authors Alfiana Fitri Alfiana Fitri Alfiana Fitri, Alfiana Anin Dyah Luthfiani Ardhea Pramitha Cahyani Ardhea Pramitha Cahyani Erlina Diamastuti Erlina Diamastuti Erlina Diamastuti, Erlina Fikri, Ahmad Faiz Indra Wijaya Kusuma Ira Sophita Anjarwati Isnalita Linda Dwi Anggita Luthfiani, Anin Dyah Maharani, Husnunnida Muhammad Akbar Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Nur Eliza Faizty Nurul Qosidah Pratama, Ahmad Rizal Restu Salsabila, Neva Sugeng Firdausi Toyyibah, Ainun Vina Auliyaur Rohmah