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Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Published by Universitas Ibn Khaldun Bogor
ISSN : -     EISSN : 2829730X     DOI : https://doi.org/10.32832/jharmoni
Core Subject : Education,
Education
Jurnal HARMONI: Journal of Accounting and Finance is published by Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor. It is published twice a year on May and December. Jurnal HARMONI papers in the field of accounting and finance that give a contribution to the development of accounting science, accounting practices, the accounting profession, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Banking, and Finance. Jurnal HARMONI accepts manuscripts of either quantitative research, qualitative research, and mix method research, written in either English.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3 Documents
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Search results for , issue "Vol 4 No 2 (2025): DESEMBER" : 3 Documents clear
Good Corporate Governance And Audit Quality On Corporate Social Responsibility Disclosure Syifa Dinah Rafifah; Indar Khaerunnisa
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 2 (2025): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This study aims to examine the influence of Good Corporate Governance (GCG) and audit quality on Corporate Social Responsibility (CSR) disclosure in mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. GCG is measured through the proportion of independent commissioners, the number of board directors, and the audit committee size. Audit quality is proxied by whether the company is audited by a Big Four accounting firm. CSR disclosure is assessed using a disclosure index based on Global Reporting Initiative (GRI) standards. The research uses a quantitative approach with secondary data collected from annual reports, analyzed using multiple linear regression through SPSS version 20. The results show that neither GCG indicators nor audit quality have a significant effect on CSR disclosure, whether partially or simultaneously. Although some variables show positive relationships, the statistical tests do not confirm their significance. These findings indicate that CSR disclosure in the mining sector may be driven by other factors beyond governance structure and audit quality. The study suggests the need for a stronger integration of sustainability into governance frameworks and encourages future research to explore other influencing factors such as organizational culture or stakeholder engagement.
The Effect of QR, ITO and TATO On NPM Tobacco Companies Nurhaliza, Alya; Khaerunnisa, Indar
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 2 (2025): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

The study aims to determine and prove the effect of Quick Ratio, Inventory Turnover and Total Asset Turnover on Net Profit Margin tobacco subsector companies on Indonesia Stock Exchange period 2015-2024. The research method used is quantitative. Data analysis using multiple linear regression techniques using 20 spss application. The results of the test t Quick Ratio test obtained sig. 0.552 > 0.05 and tcount < ttable 0.603 < 2.056 means Ho1 is accepted and Ha1 is rejected, Inventory turnover obtained sig 0.062 > 0.05 and tcount < ttable -1,950 < 2.056 means Ho2 is rejected Ha2 is rejected, Total Asset Turnover obtained sig 0.002 < 0.05 and tcount > ttable 3.374 > 2.056 means Ho3 is rejected and Ha3 is accepted. the results of the F test obtained sig. 0.000 < 0.05 and tcount > ttabel 8,506 > 2,975 which means that Ho4 is rejected and Ha4 is accepted. It can be concluded that partially Quick Ratio and Inventory Turnover have no significant effect on Net Profit margin while Total Asset Turnover variable has significant effect on Net Profit Margin. Simultaneously Quick Ratio, Inventory Turnover and Total Asset Turnover have a significant effect on Net Profit Margin.
Green Accounting Affects Stock Prices And Financial Performance Of Sri Kehati Index Fitriana, Corinna; Khaerunnisa, Indar
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 2 (2025): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This study investigates the effect of green accounting on stock prices and financial performance in companies listed on the SRI-KEHATI Index from 2019 to 2023. Using a quantitative approach, the research analyzes secondary data from annual and sustainability reports of 14 selected companies, totaling 70 observations. Green accounting is measured by the ratio of environmental costs to net profit after tax, while stock price is represented by stock returns and financial performance by return on assets (ROA). The analysis includes classical assumption testing and simple linear regression. The results show that green accounting has a negative but insignificant effect on stock returns and a positive but also insignificant effect on ROA. This indicates that, during the observed period, green accounting practices did not significantly influence stock performance or financial outcomes in SRI-KEHATI listed firms. These findings imply that the market and company stakeholders may not yet fully integrate environmental accounting practices into their evaluation of company value and performance. Keywords : Green Accounting; Stock Return; Financial Performance; ROA; SRI-KEHATI.

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