JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)

BEYOND PROFIT : MEMBANGUN KEUNGGULAN KOMPETITIF BERKELANJUTAN MELALUI GIC DAN CSR PADA INDUSTRI ENERGI INDONESIA

jamilatulrohmah Zulaikah, Ernawati Budi Astuti — Fri, 24 Oct 2025 00:00:00 +0000

Penelitian ini bertujuan untuk menyelidiki bagaimana tanggung jawab sosial perusahaan (CSR) dan modal intelektual hijau (GIC) mempengaruhi keunggulan kompetitif yang berkelanjutan pada bisnis sektor energi di Indonesia. Perusahaan-perusahaan di sektor energi yang terdaftar di Bursa Efek Indonesia antara tahun 2020 dan 2024 menjadi fokus penelitian ini. Dengan menggunakan data sekunder yang dikumpulkan dari laporan keberlanjutan dan laporan tahunan, pendekatan kuantitatif dengan analisis regresi linier berganda adalah metodologi penelitian yang digunakan. Berdasarkan hasil temuan, keunggulan kompetitif yang berkelanjutan tidak secara signifikan dipengaruhi oleh modal intelektual hijau (GIC). Menurut penelitian ini, investasi dalam GIC membutuhkan waktu untuk menunjukkan hasil, tetapi jika CSR dilaksanakan di luar strategi utama perusahaan, maka akan menjadi mahal dan, dalam jangka pendek, akan merusak kemampuan perusahaan untuk bersaing. Menurut penelitian ini, bisnis energi dapat mengembangkan keunggulan kompetitif yang tahan lama dengan mengintegrasikan metode intuitif secara penuh.

Psychological and Cultural Factors: Does an Accounting Study Program Matter?

Frista Fio Amanda, Zaky Machmuddah — Tue, 06 Jan 2026 00:00:00 +0000

ABSTRACT

The phenomenon of declining interest in accounting study programs has become a significant issue in Indonesian higher education. This study aims to analyze the influence of psychological, social, and cultural factors on students decisions to major in accounting at university "Y." The study sample consisted of 113 new students from the class of 2025 selected through accidental sampling. Data analysis used multiple linear regression with IBM SPSS 25. The study results indicate that psychological and cultural factors significantly influence students decisions, while social factors have no significant influence. These findings indicate that personality, interests, and cultural values are key considerations in choosing an accounting study program. The practical implications of this study are highly beneficial for accounting study program managers in designing more effective promotion and admission strategies in the digital era and serve as a reference for further research.

Faktor-faktor yang Mempengaruhi Kinerja Keuangan pada Perusahaan Sektor Technology yang Terdaftar di Bursa Efek Indonesia

Ni Putu Yuria Mendra — Fri, 30 Jan 2026 00:00:00 +0000

ABSTRACT

Company financial performance is a description of the financial condition of a company that is analyzed using financial analysis tools, so that the company's financial condition can be known which reflects performance during a certain period. This study aims to analyze the effect of investment opportunity set, growth opportunity, company size, managerial ownership and asset growth on financial performance in technology sector companies listed on the Indonesia Stock Exchange in 2021-2023. The population of this study is technology sector companies listed on the IDX in 2021-2023. The purposive sampling method was used to select the sample. The samples obtained were 29 technology sector companies, so the total sample was 87. This study used multiple linear regression data analysis techniques.

The results showed that investment opportunity set, growth opportunity and managerial ownership had a positive effect on financial performance, while company size and asset growth did not affect financial performance. Suggestions for further research are to expand research variables such as dividend policy, liquidity, leverage and expand research locations, for example the food and beverage, property and mining sectors.

Keywords: Investment Opportunity Set, Growth Opportunity, Firm Size, Managerial Ownership, Asset Growth, Financial Performance

ABSTRAK

Kinerja keuangan perusahaan merupakan gambaran tentang suatu kondisi keuangan perusahaan yang dianalisis dengan menggunakan alat-alat analisis keuangan, sehingga dapat diketahui tentang kondisi keuangan perusahaan yang mencerminkan kinerja selama periode tertentu. Penelitian ini bertujuan untuk menganalisis pengaruh investment opportunity set, growth opportunity, ukuran perusahaan, kepemilikan manajerial dan pertumbuhan aset terhadap kinerja keuangan pada perusahaan sektor technology yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023. Populasi penelitian ini adalah perusahaan sektor technology terdaftar di BEI Tahun 2021-2023. Metode purposive sampling digunakan untuk memilih sampel. Sampel yang diperoleh sebanyak 29 perusahaan sektor technology, sehingga total sampel adalah 87. Penelitian ini menggunakan teknik analisis data regresi linear berganda.

Hasil penelitian menunjukkan bahwa investment opportunity set, growth opportunity dan kepemilikan manajerial berpengaruh positif terhadap kinerja keuangan, sedangkan ukuran perusahaan dan pertumbuhan aset tidak berpengaruh terhadap kinerja keuangan. Saran untuk penelitian selanjutnya adalah agar memperluas variabel penelitian seperti kebijakan dividen, likuiditas, leverage serta memperluas lokasi penelitian, contohnya sektor makanan dan minuman, properti dan juga pertambangan..

Kata Kunci: Investment Opportunity Set, Growth Opportunity, Ukuran Perusahaan, Kepemilikan Manajerial

Pertumbuhan Aset, Kinerja Keuangan

The Balancing Profits and Environmental Responsibilities the Role of Carbon Emission Disclosure On Corporate Sustainability

RATININGSIH RATININGSIH, Diamond Ika Ambarwati, Wulan Budi Astuti — Fri, 30 Jan 2026 00:00:00 +0000

ABSTRACT [Times New Roman, 9 Bold, 1 Spacing and italic]
The growing issue of climate change has heightened the demand for carbon emissions transparency, particularly among
companies that contribute to carbon emissions. However, previous research has shown inconsistent results regarding the
factors influencing carbon emissions disclosure, creating a research gap. This study aims to analyze the influence of
profitability, leverage, and environmental performance on carbon emissions disclosure. The research method uses a
quantitative approach with panel data in the form of annual reports and sustainability reports of energy sector companies
listed on the Indonesia Stock Exchange for the period 2022-2024. The analysis was conducted using panel data regression
with a Fixed Effect Model (FEM). The results show that profitability has a significant influence on carbon emissions
disclosure, while leverage and environmental performance do not. Simultaneously, these three variables do not have a
significant effect. This finding suggests that the ability to generate profits is more likely to encourage companies to disclose emissions than other structural and environmental factors.

Gen Z's Understanding of Internal Controls Dominates QRIS Phishing Prevention

Lukiyana Nurul Izza Kartika, Zaky Machmuddah — Tue, 06 Jan 2026 00:00:00 +0000

This study highlights the increasing cases of QRIS phishing targeting Generation Z through social media using various social engineering techniques. The research analyzes the influence of understanding internal controls, risk awareness, and self-efficacy on the effectiveness of QRIS phishing prevention. A quantitative approach was employed with a population of 10,951 active students at Dian Nuswantoro University and a sample of 408 respondents selected through purposive sampling based on their experience conducting QRIS transactions. Data were analyzed using multiple linear regression with SPSS. The results show that understanding internal controls, risk awareness, and self-efficacy have positive and significant effects on QRIS phishing prevention, both simultaneously and partially. Among the three variables, understanding internal controls is the most dominant factor. These findings underscore the importance of strengthening cybersecurity literacy to promote safer digital payment behavior among Generation Z.