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All Journal Journal of Social Research Journal of Innovative and Creativity Jurnal Ekonomi dan Bisnis
Dian Essa Nugrahini
Universitas Islam Sultan Agung Semarang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Perbedaan Laba Akuntansi dan Laba Fiskal, Tingkat Hutang, dan Ukuran Perusahaan Terhadap Pertumbuhan Laba (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2021-2024) Salsa Novia Kusuma Putri; Dian Essa Nugrahini
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4892

Abstract

The study purpose was to explore the effects of variations in accounting profit, fiscal profit, company size, and debtlevels on profit growth among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research aimed to provide empirical evidence on how internal financial performance indicators andcorporate structural factors interact to influence profitability within Indonesia’s manufacturing sector.Materials and methods. The study employed a quantitative research design using a causal framework. Secondaryfinancial data were collected from official company reports and IDX publications. A purposive sampling technique wasapplied to select 28 representative manufacturing companies that consistently published audited financial statementsthroughout the study period. Data analysis was conducted using multiple linear regression with SPSS version 26 toassess both partial and simultaneous effects of accounting–fiscal profit differences, debt levels, and firm size on profitgrowth.Results. The regression analysis showed that variations in accounting profit compared to fiscal profit and company size hadno significant effect on profit growth. However, the debt level had a positive and significant influence, indicating that firmswith higher leverage tended to experience increased profit growth. Simultaneous testing revealed that the three variablescollectively had a significant impact on profit growth, suggesting that the interaction between profitability measures andfinancial structure is crucial in determining firm performance.Conclusions. The study concludes that debt plays a key role in enhancing profit growth in Indonesian manufacturingfirms, while differences in accounting–fiscal profit recognition and company size contribute less significantly. It isrecommended that firms optimize their debt management strategies while maintaining accurate profit reportingstandardsto achieve sustainable financial growth and competitivenessin the industrial sector.
The Influence of Green Accounting, Green Innovation, Environmental Performance and Sustainability Report on Company Value Trisna Lailatul Elvia; Indri Kartika; Chrisna Suhendi; Dian Essa Nugrahini
Journal of Social Research Vol. 4 No. 6 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i6.2564

Abstract

Firm value reflects investor perceptions and is influenced by environmental, social, and governance (ESG) practices. Prior studies show conflicting results on how green initiatives impact company value, particularly in emerging markets like Indonesia. This study investigates the effects of green accounting, green innovation, environmental performance, and sustainability reports on company value in Indonesia’s basic and chemical industry sector (2021–2023). Using purposive sampling, 84 companies were analyzed via multiple linear regression (SPSS 27). Variables were measured through environmental cost disclosures (green accounting), PROPER ratings (environmental performance), and sustainability report indices. Green accounting and sustainability reports negatively affect company value, while green innovation has a positive impact. Environmental performance shows no significant effect. The model’s low Adjusted R² (0.142) indicates other unexplored factors. Companies should prioritize cost-efficient green innovations over symbolic disclosures. Policymakers may need to incentivize genuine sustainability efforts. Future research should expand sectors (e.g., energy) and incorporate variables like profitability to enhance explanatory power.
Pengaruh Current Ratio (CR), Long-Term Debt to Equity Ratio (LTDER), Inventory Turnover (ITO), dan Debt to Asset Ratio (DAR) terhadap Pertumbuhan Laba: (Studi Empiris pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia) Retno Saptoningrum; Dian Essa Nugrahini
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1836

Abstract

Penelitian ini dilatarbelakangi oleh fluktuasi pertumbuhan laba pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode pasca pandemi. Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Long-Term Debt to Equity Ratio (LTDER), Inventory Turnover (ITO), dan Debt to Asset Ratio (DAR) terhadap pertumbuhan laba secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan desain kausal komparatif menggunakan data panel periode 2020–2024. Populasi penelitian adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia, sedangkan sampel ditentukan dengan teknik purposive sampling berdasarkan kelengkapan data sehingga diperoleh 200 observasi. Data dikumpulkan melalui teknik dokumentasi menggunakan laporan keuangan tahunan auditan. Teknik analisis data meliputi statistik deskriptif, uji asumsi klasik, regresi linear berganda, koefisien determinasi, dan uji hipotesis menggunakan SPSS. Hasil penelitian menunjukkan bahwa CR, LTDER, ITO, dan DAR berpengaruh negatif dan signifikan terhadap pertumbuhan laba baik secara parsial maupun simultan, dengan LTDER sebagai variabel paling dominan. Kesimpulan penelitian menegaskan bahwa likuiditas yang terlalu tinggi, ketergantungan utang yang besar, serta pengelolaan persediaan yang kurang efisien dapat menurunkan kemampuan perusahaan dalam mencapai pertumbuhan laba yang berkelanjutan.
Pengaruh Good Corporate Governance, Pengendalian Internal, dan Whistleblowing System terhadap Pencegahan Fraud pada Perbankan Syariah Periode 2020-2024 Yoga Nur Wijayanto; Dian Essa Nugrahini
Surplus: Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli-Desember 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v5i1.2330

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG), pengendalian internal, dan whistleblowing system terhadap pencegahan fraud pada perbankan syariah di Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan (annual report) perbankan syariah. Sampel penelitian ditentukan menggunakan metode purposive sampling sehingga diperoleh 11 bank syariah dengan 55 observasi. Analisis data dilakukan menggunakan analisis regresi linier berganda dengan bantuan IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa secara parsial Good Corporate Governance, pengendalian internal, dan whistleblowing system berpengaruh positif dan signifikan terhadap pencegahan fraud. Secara simultan, ketiga variabel independen juga berpengaruh signifikan terhadap pencegahan fraud. Hasil penelitian ini menunjukkan bahwa penerapan tata kelola perusahaan yang baik, pengendalian internal yang efektif, dan whistleblowing system yang optimal dapat meningkatkan upaya pencegahan fraud pada perbankan syariah di Indonesia.
Co-Authors Chrisna Suhendi Indri Kartika Retno Saptoningrum Salsa Novia Kusuma Putri Trisna Lailatul Elvia Yoga Nur Wijayanto