Owner : Riset dan Jurnal Akuntansi

Analisis Faktor Keberhasilan Kolaborasi Triple Helix: Perspektif Industri

2025-06-16T08:14:44+00:00

This research identifies and evaluates the key success factors for Triple Helix collaborations (academia, industry, and government) from the perspective of the industrial sector. The research is contextualized within an industry-driven Open Innovation model, where 19 national-scale companies, including state-owned and private enterprises, partner with the Indonesia Endowment Fund for Education (LPDP) to address industrial innovation challenges. Within this framework, LPDP and its industry partners invite university research teams to compete for funding based on industry-proposed themes. Primary data were collected through an online survey of 107 industry professionals, representing diverse hierarchical levels (from staff to top management) across strategic sectors such as energy, agribusiness, pharmaceuticals, defense, and telecommunications. Respondents assessed 21 success factors using a 1-to-10 Likert scale. Quantitative data were analyzed using SPSS to calculate the mean rank of each factor, which were then categorized into five levels of importance. Concurrently, qualitative data from open-ended questions were visualized as a word cloud using NVivo. The principal findings indicate that industry prioritizes transparency (the absence of hidden agendas), knowledge sharing, and the alignment of research objectives with realistic implementation pathways. Furthermore, qualitative results emphasize the need for government support to simplify product certification regulations and recommend market potential analysis to enhance research commercialization. This study offers crucial managerial implications for all Triple Helix stakeholders by identifying the most decisive factors in fostering successful and impactful collaborations.

Analisis Dampak CSR Disclosure pada Nilai Perusahaan di Era ESG: Studi pada Industri Manufaktur

2025-06-08T12:27:12+00:00

Firm value is one of the most important indicators for evaluating a company's performance and attractiveness to investors. The sustainability of a company is not solely determined by financial indicators, but also by how well the company fulfills its social and environmental responsibilities. This study aims to examine whether Corporate Social Responsibility Disclosure (CSRD) influences firm value. The sample of this research consists of manufacturing companies listed on the Indonesia Stock Exchange during the period 2023–2024. This is a quantitative study using a purposive sampling method. The data analysis techniques include classical assumption tests, descriptive statistics, multiple linear regression analysis, and hypothesis testing. The results indicate that CSRD has a positive and significant effect on firm value. These findings support legitimacy theory, which posits that companies gaining public legitimacy through good social and environmental performance will enhance corporate image, attract investors, and ultimately increase firm value. Furthermore, the study also provides empirical support for agency theory, suggesting that CSR disclosure can reduce information asymmetry between management and stakeholders. This research is expected to serve as a reference for future studies by incorporating additional variables such as environmental performance or corporate governance as moderating variables.

Pengaruh Investment Opportunity Set, Political Connection dan Gender Diversity terhadap Kualitas Laba dengan Moderasi Kepemilikan Institusional

2025-06-25T03:41:10+00:00

This study aims to determine the effect of investment opportunity set, political connection and gender diversity on earnings quality with moderating variables of institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the 2020-2024 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024 This research uses Eviews version 12. Sampling using purposive sampling technique using criteria to retrieve data. The results showed that: 1). Investment opportunity set has no effect on earnings quality; 2). Political connection has no effect on earnings quality; 3). Gender diversity has a significant negative effect on earnings quality; 4) Institutional ownership cannot strengthen or weaken the investment opportunity set and political connection on earnings quality; 5) Institutional ownership can weaken gender diversity on earnings quality.

Green Innovation Sebagai Pemoderasi: Determinan Pengungkapan Environmental, Social, Governance

2025-06-28T14:16:38+00:00

*Corresponding Author

Submitted: 99/xxx/9999 (mohon tidak diisi oleh author, bagian ini diisi oleh editor)

Accepted: 99/xxx/9999

Published: 99/xxx/9999

ABSTRACT

Environmental, Social, and Governance (ESG) is an important indicator in assessing a company's commitment to sustainability, as well as a strategic consideration in socially responsible investment. This study aims to test and analyze the effect of Enterprise Risk Management, Financial Performance, and Foreign Ownership on Environmental, Social, and Governance disclosure with Green Innovation as a moderating variable. The approach used in this study is a quantitative approach with multiple linear regression analysis on companies that are consistently listed in the ESG Leaders Index and the SRI-KEHATI Index with annual report periods and sustainability reports in 2020-2023. The purposive sampling technique was used to obtain 17 companies with a total of 68 data in 4 years and analyzed using STATA 15.0 software. This study uses the Moderated Regression Analysis (MRA) test. This study shows that Enterprise Risk Management (ERM), Net Profit Margin (NPM), and foreign ownership have various effects on Environmental, Social, and Governance (ESG) disclosure. NPM has a significant positive effect, while ERM and foreign ownership are not significant. Green Innovation (GI) fails to moderate the relationship between ERM, Tobin's Q, and foreign ownership on ESG, and actually weakens the relationship between NPM and ESG. These results confirm that internal factors such as green innovation have not been optimized, while external factors and short-term strategies are more dominant in driving ESG transparency in Indonesian companies.

Pengaruh Corporate Social Responsibility (CSR), Green Accounting, Keragaman Gender, dan Keragaman Usia Terhadap Kinerja Keuangan

2025-06-26T04:10:19+00:00

This study examines the relationship between Corporate Social Responsibility (CSR), Green Accounting, Gender diversity of the Board of Directors, and diversity of the board of directors' age on financial performance. Using purposive sampling, 220 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023 were selected as research samples based on the availability of annual and reports. This study uses data panel regression analysis to test the relationship between variables and uses the Eviews 12 test to test the effect of financial performance between independent and dependent variables. The results of the study indicate that Corporate Social Responsibility (CSR) has a positive effect on financial performance. Green Accounting has a positive effect on financial performance. The board of directors' gender diversity has no effect on financial performance. The board of directors' age diversity has a positive and insignificant effect on financial performance. This study still has limitations in the independent variables used, only a few variables, so that in further research it is better to add other independent variables that have not been used in this study so that the results of further research get better research results.

Ukuran Perusahaan Memoderasi Pengaruh Kepemilikan Asing Dan Komisaris Independen Terhadap Kebijakan Dividen di Indonesia

2025-06-23T21:09:13+00:00

This study was conducted with the aim of testing and analyzing how foreign ownership and independent commissioners affect dividend policy with company size as a moderating variable. This study uses panel data analysis with a quantitative approach. The population of this study includes companies listed in the Kompas 100 Index on the Indonesia Stock Exchange that publish financial reports and distribute dividends during 2021-2023, the sample was obtained through purposive sampling technique and a total of 42 companies were obtained as samples, which were then analyzed using STATA software. This study uses multiple linear regression analysis and the Moderated Regression Analysis (MRA) test. The results of the study show that foreign ownership and independent commissioners have a significant positive effect on dividend policy. Meanwhile, company size has not been able to moderate the influence of foreign ownership and independent commissioners on dividend policy. This study presents novelty by showing that in the context of large companies in Indonesia, especially the Kompas 100 Index, company size does not strengthen the influence of foreign ownership or independent commissioners on dividend policy. This highlights that the complexity of governance, dominance of controlling shareholders, and the focus of large companies on long-term growth are more decisive in determining the direction of dividend policy, so that the effectiveness of external and internal supervision is contextual and not linear to the scale of the company. The implication is that regulators and companies need to review the effectiveness of the role of independent commissioners and encourage the involvement of foreign investors as a strategic oversight mechanism, regardless of the scale of the company.

Pengaruh Kepemilikan Manajerial, Corporate Social Responsibility, Capital Intensity, dan Ceo Overconfidence Terhadap Agresivitas Pajak

2025-06-28T13:56:21+00:00

Tax aggressiveness refers to actions and strategies taken by individuals or companies to reduce or avoid tax obligations that should be paid. The emergence of tax aggressiveness efforts is because companies assume that taxes are a burden that can reduce net profit. This study aims to determine the effect of managerial ownership, corporate social responsibility, capital intensity and ceo overconfidence on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The documentation technique used in this study is a search for financial report data from manufacturing companies listed on the Indonesia Stock Exchange accessed through the idx website. The analysis method used in this study is panel data regression analysis. The sampling technique uses the Purposive Sampling technique. Based on the predetermined criteria, 17 companies were obtained. These findings indicate that only half of the independent variables are proven to statistically influence tax aggressiveness, thus emphasizing the importance of the role of ownership structure and CSR strategy in corporate tax practices, while capital intensity factors and CEO character have not been proven to be the main determinants in this context. The results of the study show that managerial ownership and corporate social responsibility have a significant effect on tax aggressiveness, while capital intensity and CEO overconfidence do not show a significant effect on Tax Aggressiveness.

Penerapan SAK EMKM dan Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM di Jombang

2025-05-26T06:40:37+00:00

Reliable financial reporting plays a crucial role in ensuring the long-term viability of Micro, Small, and Medium Enterprises (MSMEs). This research seeks to investigate the influence of implementing the Financial Accounting Standards for MSMEs (SAK EMKM) and internal control mechanisms on the quality of financial statements among MSMEs located in Jombang. A quantitative research design was employed, with data obtained through questionnaires distributed to 115 MSMEs, selected through purposive sampling from a total population of 500 businesses registered with the Jombang Cooperative Office. The sampling criteria required that MSMEs apply SAK EMKM and possess assets valued at a minimum of IDR 20,000,000, excluding land and buildings. Findings from the multiple regression analysis indicate that the implementation of SAK EMKM and the presence of internal control systems both have a significant impact on the quality of financial reporting. Specifically, the application of SAK EMKM has a positive effect, while internal control systems show a stronger impact. In conclusion, enhancing MSMEs’ understanding and consistent application of SAK EMKM, along with strengthening internal controls, are key strategies to improve financial reporting quality.

Determinan Carbon Emission Disclosure pada Perusahaan Sektor Consumer Non-Cyclical Tahun 2020-2023

2025-05-26T17:05:59+00:00

The industrial sector, particularly the non-cyclical consumer sector, is a significant contributor to greenhouse gas emissions. As a result, it is expected to take an active role in efforts to combat climate change. This study aims to analyze the influence of environmental performance, earnings growth, firm size, and profitability on carbon emissions disclosure (CED). The research focused on 125 non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Using purposive sampling, 35 companies were selected as the sample, yielding 140 observation units. This quantitative study utilized secondary data obtained from company annual reports and sustainability reports. Panel data regression analysis was applied, with the random effects model identified as the most suitable. The F-test results indicate that the regression model is appropriate and can collectively explain variations in CED. Meanwhile, partial test results reveal that earnings growth has no significant impact on CED, while profitability, firm size, and environmental performance do have a significant effect.

Peran Komisaris Independen dalam Memoderasi Thin Capitalization, Financial Distress dan Kepemilikan Asing Terhadap Agresivitas Pajak

2025-06-08T12:33:38+00:00

Tax aggressiveness is an important issue that is often associated with companies' efforts to minimize tax burdens through certain strategies. Especially in the context of multinational companies. This study aims to provide empirical evidence on the effect of thin capitalization, financial distress and foreign ownership on tax aggressiveness, with independent commissioners as a moderating variable. This study uses a quantitative approach with panel data regression analysis on multinational companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. With a purposive sampling technique, a total of 96 sample companies were obtained in the observation period which were analyzed using STATA software. The results of the study show that thin capitalization and foreign ownership have no effect on tax aggressiveness. While financial distress has a negative effect on tax aggressiveness. In addition, independent commissioners are unable to moderate the effect of thin capitalization, financial distress and foreign ownership on tax aggressiveness. This study provides a new understanding that tax aggressiveness decisions are more influenced by internal conditions such as financial distress and the effectiveness of internal supervision than by external pressures. This has an impact on the need for improvements in corporate governance, especially strengthening the role of independent commissioners and aligning financial strategies and tax policies to comply with the principles of compliance and transparency.

Trashure As An Esg-Based Digital Innovation To Improve Community Wellfare And Green Environtment Sustainability

2025-07-03T01:29:51+00:00

Waste management in Indonesia remains a critical challenge for suistainable development, exacerbated by population growth and changing consumption patterns. Data from Ministry of Environtment and Forestry (KLHK) in 2024 shows that only 59.94% of 33.7 million tons of annual waste in properly managed, with the rest polluting rivers or being burned. Jember Regency, for instance, faces low public awareness, inadequate infrastructure, and limited economic value from domestic waste. This Study aims to address these issues by developing TRASHURE, an ESG-Based digital platform managed by Badan Usaha Milik Desa (BUMDes), to transform waste into suistainable investments. Using the prototype method, the research iteratively designed a web application through rapid feedback cycles with BUMDes and rural communities. Key features include waste collection tracking, an educational module, a marketplace for recycled products,and suistainability accounting. The prototype process involved three iterations, refining usability and functionality based on user input. Result demonstrate that TRASHURE enchances community participation, reduces environmental pollution, and supports Suistainable Development Goals (SDGs), particularly Goals 12 (Responsible Consumption) and 13 (Climate Action).

Corporate Social Responsibility Sebagai Pemoderasi: Determinan Efisiensi Investasi

2025-06-25T04:35:00+00:00

This study aims to analyze the effect of ownership structure, financial reporting quality, and corporate governance on investment efficiency, and to test the role of Corporate Social Responsibility (CSR) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The results of the study indicate that ownership structure and financial reporting quality do not have a significant effect on investment efficiency. This condition is thought to be influenced by concentrated ownership, weak monitoring mechanisms, and low reliability of accounting information due to information asymmetry and financial reporting manipulation. In contrast, corporate governance has a positive and significant effect on investment efficiency, indicating the importance of effective managerial supervision. CSR is unable to moderate the relationship between ownership structure and financial reporting quality with investment efficiency, because its implementation is still symbolic and not strategic. However, CSR is able to moderate the relationship between governance and investment efficiency, indicating its role as a governance strengthening tool that encourages transparency, accountability, and more efficient investment decision making. This study presents novelty by showing that CSR is only effective as a moderator in the relationship between governance and investment efficiency, but not in ownership structure and financial reporting quality. The implication is that CSR needs to be integrated strategically to truly strengthen corporate governance and investment efficiency.

Pengelompokan Performansi Rasio Keuangan Perusahaan Terafiliasi dengan Israel Pasca 07 Oktober 2023 menggunakan AHC Clustering

2025-06-28T14:00:15+00:00

The economy and financial performance of companies can be affected by geopolitical conflicts, especially companies that have ties with countries involved in the conflict. The purpose of this research is to cluster the financial ratios of companies affiliated with Israel after October 7, 2023, using the AHC (Agglomerative Hierarchical Clustering) method. The analysis was conducted based on key financial ratios, namely ROA (Return on Assets), ROE (Return on Equity), DER (Debt to Equity Ratio), Net Profit Margin (NPM), and CR (Current Ratio). The clustering results show that the businesses are divided into three main clusters. The first cluster consists of companies with high profitability but low liquidity, indicating an aggressive financial strategy that takes on greater liquidity risk. Companies in the second cluster show good financial stability because they have balanced liquidity and profitability. Companies in the third cluster have high liquidity but low profitability, indicating a more conservative financial approach. This result allows the company to gain an overview of the financial performance within the company after the occurrence of the Israel-Palestine conflict. This study helps investors, regulators, and the company itself understand how geopolitical instability affects financial performance. Additionally, the research findings can serve as a basis for strategic decisions related to risk mitigation and optimization of financial performance in an uncertain global economic environment.