Objectives : This study aims to provide evidence regarding the effect of Return on Equity (ROE) on stock prices with ESG Score as a moderating variable in companies listed in the IDXESG Leaders index on the Indonesia Stock Exchange in 2024. Methods : The research method used is quantitative with a multiple linear regression approach. This research data collection technique uses purp…
Objectives : This study aims to analyse the effect of Environmental, Social, and Governance (ESG) risk on corporate financial performance, with status of sharia-compliant shares as a moderating variable. Methods : This research uses descriptive quantitative techniques, namely the moderation regression analysis (MRA) tests. The sample consists of 80 companies from 10 industrial sec…
Goal: This study aims to analyze the implementation of Islamic Green Accounting on operational cost efficiency in manufacturing companies. Islamic Green Accounting is an accounting approach that integrates environmental accounting principles with Sharia values, such as fairness, transparency, and responsibility for environmental sustainability as a form of trust. Methods: The research …
Objectives : This study aims to analyze the effect of tax planning, tax avoidance, and good corporate governance (GCG) on earnings management in Sharia banking institutions listed on the Financial Services Authority (OJK) from 2021 to 2024. The study intends to examine whether the implementation of tax strategies and governance principles significantly influence earnings management pra…
Purpose: To explore the potential integration of blockchain technology into Islamic accounting and auditing systems in Indonesia, addressing persistent sector challenges such as fraud, lack of transparency, and compliance with sharia principles. Method: Qualitative research approach combining in-depth interviews with six experts (practitioners, academics, and regulators) and a Systemat…
Objectives : This study aims to analyze the factors that influence Financial distress in textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The dependent variable in this research is Financial distress, while the independent variables include liquidity represented by the Current Ratio, Leverage represented by the Debt to Asset Ratio…
"Goal Methode Fact/Finding : This study aims to determine the effect of providing QRIS in front of stores on consumer purchasing interest in Bogor Regency, with a focus on three main factors, namely convenience (perceived ease of use), speed (speed), and security (security) in influencing consumer decisions to transact using QRIS. : This study employed a quantitative met…
Goal: This study aims to analyze the effect of pressure, opportunity, and rationalization based on the fraud triangle model on the tendency of financial statement fraud in infrastructure sector companies listed on the IDX. This study also examines the role of internal audit effectiveness as a moderating variable. Methods: This study uses a quantitative approach with secondary data in the …
Objectives : This design aims to create an accounting information system based on Artificial Intelligence and a website to improve efficiency, accuracy, and security in the recording and financial reporting process. In designing this system, the researchers attempted to demonstrate how AI integration can identify risks, detect transaction errors, and strengthen the quality of the re…
"The aim of this study is to find the best model in predicting the occurrence of delisting in Islamic stocks by comparing three types of models, Logistic Regression, Artificial Neural Network (ANNs) and Support Vector Machines (SVM) in the companies listed on the Indonesian Syariah Stock Index (ISSI) in the period 2012 - 2018. With the variables ROA, ROE Leverage, Debt to Equity, Quic…