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Journal of Accounting and Finance Management (JAFM)
Published by Dinasti Research
ISSN : 27213005     EISSN : 27213013     DOI : https://doi.org/10.38035/jafm
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting and Finance Management (JAFM) is a peer-reviewed journal published by Dinasti Research, Dinasti Foundation, Indonesia six times a year. JAFM aims to publish articles in the fields of accounting, finance, and management that make a significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its objectives, JAFM provides insights in accounting and finance for academics, practitioners, researchers, regulators, students, and other parties who are interested in developing accounting practices and the accounting profession. JAFM accepts quantitative or qualitative research texts, written in Indonesian or English. JAFM accepts manuscripts from Indonesian writers and writers from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 704 Documents
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Corporate Governance, Corporate Reputation dan Growth Opportunities terhadap Financial Distress dengan Available Slack sebagai Pemoderasi Arawindha Delphin Luthfia; Rusdianto Rusdianto
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3295

Abstract

Ketidakpastian ekonomi global yang ditandai oleh meningkatnya suku bunga, volatilitas pasar, dan melemahnya permintaan pascapandemi telah memberikan tantangan signifikan bagi perusahaan di Indonesia terutama subsektor F&B yang rentan terhadap fluktuasi harga bahan baku serta beban operasional. Ditengah kondisi tersebut, hasil penelitian empiris mengenai corporate governance, corporate reputation, growth opportunities dalam kaitannya dengan financial distress masih menunjukkan hasil yang belum konsisten. Di sisi lain, kajian yang menempatkan available slack sebagai pemoderasi dalam hubungan tersebut masih jarang. Penelitian ini bertujuan untuk menganalisis sejauh mana pengaruh corporate governance yang diukur dengan dewan direksi, dewan komisaris dan komite audit, serta corporate reputation dan growth opportunities terhadap financial distress, dengan available slack sebagai pemoderasi. Dengan memanfaatkan 231 observasi dari perusahaan F&B yang tercatat di BEI selama periode 2022–2024, analisis dilakukan menggunakan Moderated Regression Analysis (MRA) melalui perangkat lunak E-Views. Ukuran dewan direksi dan reputasi perusahaan berpengaruh negatif signifikan terhadap financial distress. Available slack memperkuat peran komite audit dan growth opportunities dalam memitigasi risiko tersebut, sehingga penguatan struktur dewan, manajemen reputasi, dan pemanfaatan slack menjadi kunci pencegahan financial distress.
Peningkatan Nilai Perusahaan Melalui Green Practices: Peran Komisaris Independen sebagai Moderasi Zidan Adhipramana; Rusdianto Rusdianto
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3296

Abstract

Adanya tuntutan penerapan praktik bisnis berkelanjutan yang semakin meningkat, penelitian ini bertujuan untuk menganalisis pengaruh praktik hijau terhadap nilai perusahaan, dengan komisaris independen sebagai pemoderasi. Data penelitian diperoleh dari 66 laporan tahunan dan laporan keberlanjutan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Hasil penelitian menunjukkan bahwa Green CSR berpengaruh negatif dan signifikan terhadap nilai perusahaan, Green Accounting dan Green Process Innovation tidak menunjukkan pengaruh yang signifikan, sedangkan Green Product Innovation berpengaruh positif dan signifikan terhadap nilai perusahaan. Komisaris Independen memperkuat hubungan antara GCSR dan nilai perusahaan dan memperlemah hubungan antara Green Product Innovation dan nilai perusahaan, namun tidak mampu memoderasi pengaruh Green Accounting maupun Green Process Innovation terhadap Nilai Perusahaan. Secara teoritis, penelitian ini memberikan kontribusi pada penguatan Stakeholder Theory dengan mengungkap bahwa pasar merespons secara berbeda setiap jenis inisiatif hijau. Secara praktis, hasil ini mengungkapkan bahwa manajemen perlu memprioritaskan inovasi produk ramah lingkungan dan mengoptimalkan fungsi pengawasan komisaris untuk memastikan praktik keberlanjutan selaras dengan peningkatan nilai ekonomi perusahaan.
The Cost of Honesty: Does CSR Expenditure Signal Corruption Transparency in the Financial Firms? Dewi Mustika Ratu
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3300

Abstract

This study investigates the relationship between CSR spending and anti-corruption disclosure. Through the lens of impression management, higher CSR expenditure encourages firms to seek more disclosures, especially regarding anti-corruption, as a strategy to build a positive impression among stakeholders. This research employs a sample of financial firms listed in the Indonesia Stock Exchange (IDX) during 2021-2024, with 200 firm-year observations. Data were collected from the annual and sustainability reports through archival research. As expected, there is a positive relationship between CSR spending and anti-corruption disclosure. Higher CSR spending motivates firms to reveal anti-corruption activities to establish a good reputation. Besides being a regulatory requirement, anti-corruption disclosures also serve as a strategic action in impression management. Consequently, regulators need to go beyond CSR spending regulations to determine whether companies’ disclosures reflect genuine ethical commitments or serve as symbolic gestures.
Pengaruh Teman Sebaya dan Iklan Media Sosial Terhadap Perilaku Konsumtif Dalam Pembelian Produk Skincare Pada Mahasiswa di Surakarta Alfinda Salma Kharantika; Harsono Harsono
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3308

Abstract

Penelitian ini berjudul Pengaruh Teman Sebaya dan Iklan Media Sosial terhadap Perilaku Konsumtif Mahasiswa dalam Pembelian Produk Skincare di Kota Surakarta. Latar belakang penelitian ini adalah meningkatnya perilaku konsumtif mahasiswa seiring perkembangan industri skincare dan tingginya penggunaan media sosial. Penelitian ini bertujuan untuk menganalisis pengaruh teman sebaya dan iklan media sosial terhadap perilaku konsumtif mahasiswa. Metode yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif kausal dan desain survei cross-sectional, dengan sampel sebanyak 92 mahasiswa yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa teman sebaya dan iklan media sosial berpengaruh positif dan signifikan terhadap perilaku konsumtif, dengan pengaruh teman sebaya lebih dominan. Secara simultan, kedua variabel mampu menjelaskan variasi perilaku konsumtif sebesar 46,8%. Kesimpulannya, perilaku konsumtif mahasiswa dipengaruhi oleh interaksi sosial dan paparan media digital, sehingga diperlukan kesadaran dalam mengelola konsumsi secara rasional.

Page 71 of 71 | Total Record : 704

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