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Fakultas Ekonomi Program Studi Akuntansi Universitas Islam Lamongan Jl.Veteran No 53A Gedung Utama Fakultas Ekonomi Kabupaten Lamongan Jawa Timur
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JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Published by Universitas Islam Lamongan
ISSN : 25023764     EISSN : 26213168     DOI : http://dx.doi.org/10.30736%2Fjpensi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI) adalah jurnal peer-review yang diterbitkan oleh Litbang Pemas Universitas Islam Lamongan yang terbit tiga kali dalam setahun yaitu bulan Februari, Juni dan Oktober. JPENSI telah mempublikasikan jurnal sejak Tahun 2016. JPENSI merupakan jurnal yang bertujuan untuk mempublikasikan artikel di bidang ekonomi dan akuntansi yang memberikan kontribusi terhadap pengembangan ilmu ekonomi dan akuntansi. JPENSI menerima naskah penelitian kuantitatif atau kualitatif, yang ditulis dalam Bahasa Indonesia. Fokus dan Ruang Lingkup Jurnal Penelitian Ekonomi & Akuntansi (JPENSI) adalah sebagai berikut Ekonomi Makro, Ekonomi Mikro, Investasi, Bisnis, Kewirausahaan, dan bidang ekonomi lainnya. Bidang Akuntansi yaitu Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi Pendidikan, Auditing, Perbankan, Perpajakan, Laporan Keuangan, Perbankan, Pasar Modal, Sistem Informasi Akuntansi, Etika Profesi Akuntansi, Keuangan Perusahaan, Sustainability Reporting, dan bidang akuntansi lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 289 Documents
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The Effect of Stock Prices and Inflation on Stock Returns with Dividend Policy as a Moderating Variable: (Empirical Study of the Consumer Non-Cyclical Sector Listed on the Indonesia Stock Exchange (IDX) for the 2019-2024 Period) Giovani, Ade
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 11 No 1 (2026): Jurnal Penelitian Ekonomi dan Akuntansi
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This study aims to analyze the influence of Stock Prices and Inflation on Stock Returns by examining the role of Dividend Policy as a moderating variable. This quantitative study utilizes secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (IDX). The population of this study was 132 companies in the Consumer Non-Cyclicals sector listed on the IDX between 2019 and 2024. The sampling technique used was purposive sampling, with nine companies meeting the criteria for sample size over six years of observation. The data analysis technique used panel data regression and moderated regression analysis in Eviews 12. The results indicate that Stock Price partially influences Stock Returns. However, when tested as a moderating variable, Dividend Policy was unable to moderate the effect of Stock Price on Stock Returns. Similarly, Dividend Policy was not shown to moderate the effect of Inflation on Stock Returns. These findings suggest that Dividend Policy did not act as an effective adaptation mechanism in the context of the interaction of market and macroeconomic variables in this sector.
Moderasi CSR Pada Pengaruh Akuntansi Lingkungan dan Kinerja Keuangan terhadap Nilai Perusahaan: Studi Empiris Perusahaan Sektor Energi BEI 2020-2024 Athira, Khalisa Haikal
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 11 No 1 (2026): Jurnal Penelitian Ekonomi dan Akuntansi
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

Penelitian ini bertujuan untuk memberikan bukti moderasi CSR pada pengaruh Akuntansi Lingkungan, Kinerja Keuangan terhadap Nilai Perusahan. Penelitian ini menggunakan pendekatan kuantitatif dan data yang digunakan adalah data sekunder. Populasi didalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Metode dalam penentuan sampel menggunakan purposive sampling. Diperoleh sampel sebanyak 8 perusahaan dengan periode 5 tahun sehingga jumlah yang diperoleh 40 data sampel. Pengolahan data dengan menggunakan Microsoft Office Excel dan program eviews versi 13, dengan melakukan uji statistik deskriptif, analisis model regresi data panel, uji pemililihan model (Uji Chow, Uji Hausman, dan Uji Lagrange Multipier) dengan model yang terpilih adalah Random Effect Model, uji asumsi klasik (Uji normalitas, Uji Multikolienaritas, Heteroskedastisitas, Uji Autokorelasi) koefisien determinasi, analisi regresi data panel, uji statistik t dan uji statistik F. Hasil uji F menunjukan bahwa secara simultan Akuntansi Lingkungan dan Kinerja Keuangan berpengaruh signifikan terhadap terhadap Nilai Perusahaan. Hasil uji t menunjukan bahwa Akuntansi Lingkungan secara parsial tidak berpengaruh signifikan terhadap Nilai Perusahaan, namun Kinerja Keuangan secara parsial berpengaruh signifikan terhadap Nilai Perusahaan. Berdasarkan uji moderasi interaksi antara CSR dan Akuntansi Lingkungan menunjukan bahwa CSR tidak dapat memoderasi pengaruh Akuntansi Lingkungan terhadap Nilai Perusahaan, Namun dalam interaksinya dengan Kinerja Keuangan, CSR dapat memoderasi pengaruh Kinerja Keuangan terhadap Nilai Perusahaan.
The Influence of Good Corporate Governance on Sustainability Reporting: The Moderating Role of Leverage nurdina, Nurdina; El Maghviroh, Rovila
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 3 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms (independent commissioners, audit committees, and managerial ownership) on the quality of sustainability reports in mining companies listed on the Indonesia Stock Exchange for the period 2021–2023, as well as to examine the role of the Debt to Equity Ratio (DER) as a moderating variable. The research employed a quantitative approach with purposive sampling techniques, resulting in a sample of 29 companies. Data were obtained from annual reports and GRI-based sustainability reports. The analysis was conducted through multiple regression and moderated regression analysis (MRA). The results indicate that the audit committee has a positive and significant impact on sustainability reports, whereas independent commissioners and managerial ownership have no effect. DER is not proven to moderate the relationship between GCG mechanisms and the quality of sustainability disclosure. These findings confirm that the effectiveness of internal oversight through the audit committee is more decisive than ownership structure or external pressure from the funding structure. This study contributes theoretically to the strengthening of stakeholder theory and legitimacy theory, and provides practical implications for regulators and management to enhance the quality of sustainable governance in the mining sector.
THE EFFECT OF COMPANY SIZE, PROFITABILITY, LIQUIDITY, AND LEVERAGE ON COMPANY VALUE IN THE INFRASTRUCTURE SECTOR 2020-2024: PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA SEKTOR INFRASTRUKTUR 2020-2024 Nelin Elisa, Nelin Elisa
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 11 No 1 (2026): Jurnal Penelitian Ekonomi dan Akuntansi
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This study aims to analyze the effect of firm size, profitability, liquidity, and leverage on firm value in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Firm value is proxied by Price to Book Value (PBV), firm size by the natural logarithm of total assets (Ln Total Assets), profitability by Return on Assets (ROA), liquidity by Current Ratio (CR), and leverage by Debt to Equity Ratio (DER). This research applies a quantitative approach using multiple linear regression analysis with purposive sampling technique, resulting in 54 observations. The data used are secondary data obtained from companies’ annual financial statements. The results indicate that partially firm size, profitability, liquidity, and leverage have a significant effect on firm value, and simultaneously all independent variables significantly influence firm value. The coefficient of determination shows that 48.5% of the variation in firm value can be explained by the variables in this research model, while the remaining percentage is influenced by other factors outside the study.
Pengaruh Sistem Informasi Akuntansi berbasis Komputerisasi, Pengendalian Internal dan Keandalan Akuntan terhadap Kualitas Keuangan achmad nur fuad chalimi
Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI) Vol. 10 No. 1 (2025): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

Sistem Informasi Akuntansi yang baik meningkatkan akurasi dan efisiensi, sementara pengendalian internal membantu mencegah kesalahan dan fraud, dan akuntan yang andal memastikan informasi keuangan yang tepat dan sesuai standar. Metode analisis data penelitian menggunakan regresi berganda. Sampel penelitian berkumlah 42 karyawan. Hasil penelitian adalah Sistem Informasi Akuntansi berbasis Komputerisasi berpengaruh terhadap kualitas laporan keuangan sedangkan pengendalian internal dan keandalan akuntan tidak berpengaruh terhadap kualitas Keuangan.
Survival Strategies Of Small and Medium Enterprises Located Aroind Modern Minimarket In Sidikalang Disctrict Raymon Lampadosma Siregar
Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI) Vol. 10 No. 1 (2025): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This study aims to identify the survival strategies of small and medium enterprises (SMEs), specifically traditional grocery stores, located near modern minimarkets in Sidikalang District, Dairi Regency. A qualitative descriptive method was used with 40 grocery store owners as respondents. The findings reveal that all stores (100%) sell staple goods such as rice, sugar, and cooking oil, while 55% offer 3 kg LPG gas, which is not available in minimarkets. Differentiation strategies include providing local products and meeting specific customer requests, such as fresh vegetables and single-item sales. All stores remain competitive by offering lower prices and discounts to loyal customers. About 67.5% of stores operate with monthly capital of IDR 4,000,000–6,000,000, and 77.5% experienced a decline in customers following the arrival of minimarkets. Most stores (80%) are strategically located, although 95% lack adequate parking facilities. Additionally, 75% offer home delivery services, and all apply personal approaches such as allowing purchases on credit and having flexible operating hours. Emotional connections with customers serve as the primary strength in sustaining these businesses.
The Effect of Operating Cash Flow, Liquidity, and Leverage on Financial Distress in Manufacturing Companies Marcia Audrey Baskoro; Yovita Ariani
Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI) Vol. 11 No. 1 (2026): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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This study aims to obtain empirical evidence and analyze the partial and simultaneous effects of operating cash flow, liquidity proxied by the current ratio, and leverage proxied by the debt to asset ratio on financial distress. The population consists of manufacturing companies in the Basic Materials, Consumer Cyclicals, and Consumer Non-Cyclicals sectors listed on the Indonesia Stock Exchange in 2024. The sample was selected using purposive sampling and comprised thirty one companies. Multiple regression analysis was employed using EViews thirteen. The results show that operating cash flow, liquidity, and leverage simultaneously affect financial distress. Partially, operating cash flow and liquidity have positive effects on financial distress, whereas leverage has a negative effect on financial distress during the observed research period
The Influence of Debt Policy and Investment Decisions on Company Value with Dividend Policy as a Moderating Variable (Empirical Study on LQ 45 Companies Listed on the IDX) Suryami; Zulfa Rosharlianti
Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI) Vol. 10 No. 3 (2025): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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This study aims to analyze the effect of debt policy and investment decisions on firm value, with dividend policy as a moderating variable. This research is quantitative and uses secondary data in the form of audited annual financial statements sourced from the official website of the Indonesia Stock Exchange (IDX). The population consists of 45 LQ45 companies listed on the IDX during the 2020–2024 period. Purposive sampling was employed to select 16 companies that met the criteria, which were observed over a five-year period. Data analysis was conducted using panel data regression and moderated regression analysis with EViews 12 software. The results indicate that debt policy partially affects firm value, and investment decisions affect firm value. Dividend policy does not moderate the effect of debt policy on firm value, whereas dividend policy does moderate the effect of investment decisions on firm value
The Effect of Company Size, Auditor Change, and Audit Committee Gender on Audit Delay (Empirical Study of Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange 2020-2024) Nina Khaerun Nisa; Ratih Qadarti Anjilni
Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI) Vol. 10 No. 3 (2025): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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The purpose of this study was to determine and obtain empirical evidence regarding the influence of company size, auditor turnover, and audit committee gender to audit delay. This study used an associative quantitative approach. Data collection used purposive sampling from a sample of banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Based on the model testing results, the best model was the Random Effects Model. The study concluded that company size, auditor turnover, and audit committee gender simultaneously influenced audit delay. Company size partially influenced audit delay, auditor turnover had no partial effect on audit delay, and audit committee gender partially influenced audit delay.
Pengaruh Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Pengungkapan Sustainable Development Goals Dwi Insyany Mabruroh; Eko Purwanto; Kaca Dian Meila
Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI) Vol. 10 No. 3 (2025): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Penelitian ini menggunakan metode purposive sampling dan menghasilkan 55 data dari 11 perusahaan pertambangan selama periode 2020–2024. Analisis dilakukan menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa kinerja lingkungan tidak berpengaruh signifikan terhadap pengungkapan SDGs, sedangkan ukuran perusahaan berpengaruh positif dan signifikan. Secara simultan, kedua variabel terbukti berpengaruh signifikan. Temuan ini menegaskan peran kapasitas perusahaan dalam mendorong transparansi keberlanjutan serta memberikan rujukan bagi regulator dan perusahaan dalam meningkatkan kualitas pengungkapan SDGs di sektor pertambangan.

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