Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Journal of Social Research Journal of Innovative and Creativity
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.
Co-Authors Chrisna Suhendi Indri Kartika Salsa Novia Kusuma Putri Trisna Lailatul Elvia