Sekar Mayangsari
Universitas Trisakti, Magister Accounting, Faculty Member
- I am an associate professor in accounting, Faculty of Economics and Business, Universitas Trisakti. My research inter... moreI am an associate professor in accounting, Faculty of Economics and Business, Universitas Trisakti. My research interest in financial accounting, forensic and behavior accounting. Now, I assign as a Head of the magister of accounting in the same university.edit
Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Saham Mayoritas, Kepemilikan Manajerial, Komite Audit, Komisaris Independen, Environmental Performances, dan Modal Intelektual terhadap Kinerja Keuangan pada perusahaan sektor... more
Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Saham Mayoritas, Kepemilikan Manajerial, Komite Audit, Komisaris Independen, Environmental Performances, dan Modal Intelektual terhadap Kinerja Keuangan pada perusahaan sektor consumer non cyclicals, consumer cyclicals, dan basic materials yang terdaftarkan di Bursa Efek Indonesia tahun 2017-2021. Metode untuk penghimpunan data pada studi ini yaitu mempergunakan data sekunder yang berasal dari laporan tahunan dan laporan keuangan sektor consumer non cyclicals, consumer cyclicals, dan basic materials yang tercantum pada Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel dalam studi ini adalah teknik purposive sampling dengan total sampel 79 perusahaan. Penelitian ini mempergunakan metode analisis regresi data panel mempergunakan aplikasi Eviews 9. Sebagaimana hasil pengujian, variabel kepemilikan saham mayoritas, kepemilikan manajerial, komite audit, komisaris independen, dan modal intelektual berpengaru...
Penelitian ini memiliki tujuan untuk menganalisis peran prudence, komponen intellectual capital yaitu value added capital employed, value added human capital, structural capital value added, dan struktur modal, dalam peningkatan kualitas... more
Penelitian ini memiliki tujuan untuk menganalisis peran prudence, komponen intellectual capital yaitu value added capital employed, value added human capital, structural capital value added, dan struktur modal, dalam peningkatan kualitas laba pada perusahaan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2018 – 2020. Metode sampel dalam penelitian ini adalah purposive sampling. Terdapat 34 perusahaan perbankan yang termasuk dalam kriterian penelitian dan 90 data sampel. Penelitian ini menggunakan analisi regresi berganda sebagai model analisis data. Hasil dari penelitian ini menunjukkan bahwa variabel prudence dan structural capital value added berpengaruh positif terhadap kualitas laba perusahaan, sedangkan variabel value added capital employed, value added human capital, dan struktur modal tidak berpengaruh terhadap kualitas laba di perusahaan sub sektor perbankan.
This study aims to analyze and provide empirical evidence on the influence of professionalism, professional ethics, gender, and self-Efficacy to consider the level of materiality with the locus of control as moderation. Consideration of... more
This study aims to analyze and provide empirical evidence on the influence of professionalism, professional ethics, gender, and self-Efficacy to consider the level of materiality with the locus of control as moderation. Consideration of materiality level of professionalism conducted by the auditor is measured by, professional ethics, gender, and self Efficacy and locus of control as moderation. The data used in this study contains the perceptions of independent auditors who fill out the questionnaire. The sample in this study involves an independent auditor at Public Accounting Firm in Jakarta Region. Questionnaires were distributed as many as 150 questionnaires. Data collection techniques in this study is data collection techniques through survey techniques by distributing questionnaires directly to the respondent concerned, with the aim of obtaining a representative sample in accordance with predetermined criteria. By using multiple regression, this study show that professionalism...
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The motivation behind this research is to determine the impact of earnings management, transfer pricing (TPRC), corporate social responsibility (CSR) on stock returns (RS) moderated by foreign ownership. The research used is secondary... more
The motivation behind this research is to determine the impact of earnings management, transfer pricing (TPRC), corporate social responsibility (CSR) on stock returns (RS) moderated by foreign ownership. The research used is secondary from the Indonesia Stock Exchange for the 2016-2021 period. Selection of the study sample. The method used was purposive sampling with a model. The number of samples used was 205 in five years (2015-2019). Data processing was performed using path analysis techniques at a significance level of 0.05. The results of the study explain that the Stubben model of earnings management (EMS), transfer pricing (TPRC) and CSR have a significant effect on stock returns (RST). Foreign ownership (FOR) managed to moderate the effect of transfer pricing (TPRC), CSR on stock returns (RST). However, foreign ownership (FOR) failed to moderate earnings management (EMS) on stock returns (RS).
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This study aims to analyze the influence of Fraud Star dimensions consisting of Pressure, Opportunity,Rationalization, Capability, Integrity, and Digital Banking in detecting the occurrence of Fraudulent FinancialReporting (FFR) with the... more
This study aims to analyze the influence of Fraud Star dimensions consisting of Pressure, Opportunity,Rationalization, Capability, Integrity, and Digital Banking in detecting the occurrence of Fraudulent FinancialReporting (FFR) with the moderating role of Foreign Ownership. This study uses 100 sample datas from bankingcompanies listed on the Indonesia Stock Exchange (IDX) which were selected using purposive sampling method.The analytical methodology used is panel regression analysis. The results of this study indicate that Pressure has apositive and significant effect on FFR. In addition, the moderating role of Foreign Ownership is able to strengthen the positive influence of Pressure on FFR. However partially, Opportunity, Rationalization, Capability, Integrity and Digital Banking have no effect on FFR. Foreign Ownership also cannot moderate the relationship of Opportunity,Rationalization, Capability, Integrity and Digital Banking to FFR. The results of statistical tests indicate ...
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Penelitian ini memiliki tujuan untuk menguji pengaruh teknologi informasi, kinerja, dan kualitas audit terhadap lag pelaporan audit. Di Bursa Efek Indonesia tahun 2018-2020, penelitian ini melihat pada perusahaan pertambangan. Baik data... more
Penelitian ini memiliki tujuan untuk menguji pengaruh teknologi informasi, kinerja, dan kualitas audit terhadap lag pelaporan audit. Di Bursa Efek Indonesia tahun 2018-2020, penelitian ini melihat pada perusahaan pertambangan. Baik data kuantitatif (laporan keuangan yang diaudit) dan kualitatif (penambangan data bisnis) digunakan. Sebanyak 126 observasi diambil dari sampel 43 perusahaan. Purposive sampling digunakan untuk menentukan sampel dengan kriteria yang telah ditentukan yang kemudian dianalisis dengan metode analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa variabel bebas yaitu teknologi informasi, kinerja, dan kualitas audit memberikan pengaruh negatif secara signifikan terhadap lag pelaporan audit.
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Penelitian ini bertujuan untuk mengetahui pengaruh inovasi, ukuran perusahaan, dan Corporate Governance terhadap nilai perusahaan pada perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang tercatat di BEI secara konsisten... more
Penelitian ini bertujuan untuk mengetahui pengaruh inovasi, ukuran perusahaan, dan Corporate Governance terhadap nilai perusahaan pada perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang tercatat di BEI secara konsisten selama tahun 2015-2021. Sampel untuk penelitian ini yaitu sejumah 11 perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang tercatat di BEI. Metode penelitian yang dipakai yakni jenis penelitian kuantitatif dengan menggunakan data sekunder. Teknik mengumpulkan data yang dipakai yakni teknik dokumenter. Populasi untuk penelitian ini yakni perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang terdaftar di BEI. Penelitian ini menggunakan perangkat lunak statistik yang dinamakan sebagai SPSS mulai dari pengukuran model berupa uji validitas dan reliabilitas, struktur model berupa uji R square dan uji t serta pengujian hipotesis. Hasil uji t penelitian ini menunjukkan bahwa variabel inovasi, ukuran perusahaan, dan Corporate ...
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Penelitian ini menganalisis pengaruh risiko perusahaan, ukuran perusahaan dan financial distress terhadap tax avoidance terhadap perusahaan transportasi infrasturuktur yang tercatat di BEI selama 2017-2021. Sampel yang dipergunakan... more
Penelitian ini menganalisis pengaruh risiko perusahaan, ukuran perusahaan dan financial distress terhadap tax avoidance terhadap perusahaan transportasi infrasturuktur yang tercatat di BEI selama 2017-2021. Sampel yang dipergunakan sebanyak 67 perusahaan Transportasi Infrastruktur yang tercatat di Indonesia Securities inc. (IDX). Metode yang digunakan dan sampling adalah Purposive Sampling. Adapun metode analisis regresi linier berganda digunakan dalalam penelitian ini. Hasil analisis memperlihatkan bahwa risiko perusahaan memiliki pengaruh positif pada tax avoidance dan ukuran perusahaan terhadap tax avoidance saling berpengaruh negatif. Sedangkan financial distress memberi pengaruh negatif pada tax avoidance.
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Penelitian ini bertujuan untuk mengetahui pengaruh Pengungkapan Manajemen Risiko Perusahaan, Kepemilikan Institusional, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sektor Material Dasar yang Terdaftar di Bursa Efek... more
Penelitian ini bertujuan untuk mengetahui pengaruh Pengungkapan Manajemen Risiko Perusahaan, Kepemilikan Institusional, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sektor Material Dasar yang Terdaftar di Bursa Efek Indonesia. Dalam penyelidikan ini, pengambilan sampel yang disengaja digunakan. 40 perusahaan terkait bahan baku yang terdaftar di Bursa Efek Indonesia antara 2017 dan 2020 menjadi sampel penelitian. Analisis regresi linier berganda digunakan dalam penelitian ini dengan menggunakan data kuantitatif. Hasilnya menunjukkan bahwa sementara Pengungkapan Manajemen Risiko Perusahaan dan profitabilitas yang dinilai oleh Return On Equity memiliki dampak positif yang cukup besar terhadap nilai perusahaan, kepemilikan institusional tidak memiliki dampak yang terlihat.
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Penelitian ini bertujuan untuk melaksanakan analisis terkait pengaruh dari ukuran perusahaan, leverage, profitability dan Kapitalisasi Pasar terhadap Pengungkapan tanggung jawab sosial (CSR) pada perusahaan Financials yang tercatat di BEI... more
Penelitian ini bertujuan untuk melaksanakan analisis terkait pengaruh dari ukuran perusahaan, leverage, profitability dan Kapitalisasi Pasar terhadap Pengungkapan tanggung jawab sosial (CSR) pada perusahaan Financials yang tercatat di BEI periode 2019-2021. Penelitian ini ditentukan memakai metode nonprobability sampling dengan Teknik purposive sampling, dan sampel yang didapat untuk penelitian ini jumlahnya 77 dari 27 perusahaan yang bergerak di sector financial. Penelitian ini memakai uji hipotesis dengan menggunakan pendekatan hubungan kausalitas dengan fokus penelitian ini yakni Laporan Tahunan/Laporan Keberlanjutan perusahaan financials yang terdaftar di bursa efek Indonesia tahun 2019-2021. Penelitian memanfaatkan uji regresi linier berganda, uji normalitas, uji T uji signifikansi F dan uji R Square. Hasil penelitian secara parsial menunjukan bahwa variabel Leverage memiliki pengaruh positif terhadap pengungkapan tanggung jawab sosial (CSR) pada perusahaan financials yang terd...
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Penurunan aktivitas perusahaan akan berdampak pada laporan keuangan perusahaan dan nilai laba perusahaan. Jika laba perusahaan mengalami penurunan, manajemen akan mengupayakan semaksimal mungkin dalam mengoptimalkan nilai laba dengan cara... more
Penurunan aktivitas perusahaan akan berdampak pada laporan keuangan perusahaan dan nilai laba perusahaan. Jika laba perusahaan mengalami penurunan, manajemen akan mengupayakan semaksimal mungkin dalam mengoptimalkan nilai laba dengan cara melakukan praktik manajemen laba. Penelitian ini bertujuan untuk mengetahui peran pendapatan komprehensif lain terhadap manajemen laba yang diharapkan dapat membantu pengguna laporan keuangan ataupun teoritis untuk mengetahui salah satu pengaruh yang mengakibatkan manajemen dalam melakukan manajemen laba, selain itu terdapat faktor lain yaitu financial distress, leverage kualitas audit. Penelitian ini memakai data sekunder yang diperoleh dari laporan keuangan perusahaan yang bergerak pada Sector Properties dan Real Estate yang terdaftar pada Bursa Efek Indonesia selama periode 2019-202 terdapat 57 sampel yang memenuhi kriteria pemilihan. Peongolahan penelitian ini memakai SPSS Statistic 26 dengan metode analisis regresi berganda yang diperoleh hasi...
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When conducting this research, the aim is to examine the effect of knowledge, financial literacy, and capital market socialization on the interest of accounting students to invest in the capital market. In conducting this study, the... more
When conducting this research, the aim is to examine the effect of knowledge, financial literacy, and capital market socialization on the interest of accounting students to invest in the capital market. In conducting this study, the researcher used quantitative methods as the basis for his assessment, for this research population was shown to Accounting Students, Trisakti University, West Jakarta. The research sample obtained was 101 respondents. The results shown from this study indicate that Science, Financial Literacy, and Capital Market Dissemination have a positive effect on the interest of Accounting Students in investing in the Capital Market. in supporting the capital market and growing the interest of Accounting Students to invest in the Capital Market
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Abstrak Nilai perusahaan adalah penilaian pemegang saham atas tingkat kinerja perusahaan dan sering kali dikorelasikan dengan harga saham. Penelitian ini bertujuan untuk melihat pengaruh antara Marketing Expense, Company Growth, dan... more
Abstrak Nilai perusahaan adalah penilaian pemegang saham atas tingkat kinerja perusahaan dan sering kali dikorelasikan dengan harga saham. Penelitian ini bertujuan untuk melihat pengaruh antara Marketing Expense, Company Growth, dan Profitabilitas dengan Nilai Perusahaan Blue Chip (LQ45) yang terdaftar Bursa Efek Indonesia. Perusahaan Blue Chip (Index LQ45) yang terdaftar di BEI periode 2019-2021 digunakan sebagai populasi. Metode purposive sampling digunakan sesuai dengan kriteria yang ditentukan. Ada 33 perusahaan yang dijadikan sampel dalam perusahaan ini. Penelitian ini menggunakan analisis regresi linier berganda dengan data kuantitatif. Menurut temuan penelitian, pengeluaran pemasaran memiliki dampak negatif yang besar terhadap nilai perusahaan, pertumbuhan perusahaan memiliki dampak negatif yang signifikan terhadap nilai perusahaan, dan profitabilitas memiliki dampak positif yang signifikan terhadap nilai perusahaan. Firm value is the shareholder's assessment of the com...
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Abstrak Penelitian Ini Bertujuan untuk mengetahui dan mendapatkan bukti empiris pengaruh dari variabel bebas Net Interest Margin (NIM), Beban Operasional terhadap Pendapatan Operasional, Capital Adequacy Ratio (CAR), dan Ukuran Perusahaan... more
Abstrak Penelitian Ini Bertujuan untuk mengetahui dan mendapatkan bukti empiris pengaruh dari variabel bebas Net Interest Margin (NIM), Beban Operasional terhadap Pendapatan Operasional, Capital Adequacy Ratio (CAR), dan Ukuran Perusahaan terhadap Profitabilitas perbankan yang diwakili ROA. Penelitian ini menggunkaan metode kuantitatif dalam pendekatan penelitiannya. Populasi yang terdapat dipenelitian ini adalah entitas perbankan yang terdaftar pada Bursa Efek Indonesia (BEI) dengan sampel jenuh yang terdiri dari 47 entitas perbankan terdaftar di BEI. Data diperoleh dari website Bursa Efek Indonesia berupa Laporan Keuangan dan Laporan Tahunan. Penelitian ini memanfaatkan teknik analisis berganda menggunakan program SPSS versi 26. Berdasarkan pada data yang dikumpulkan pengujian dilakukan pada 141 sampel perusahaan dengan model regresi berganda dapat disimpulkan bahwa NIM dan Ukuran Perusahaan berpengaruh positif dan signifikan terhadap profitabilitas, BOPO tidak berpengaruh terhada...
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This study aims to determine majority ownership, profitability, company size, and company age on the disclosure of Corporate Social Responsibility in publicly listed companies on the Stock Exchange for the 2018-2021 period and win the... more
This study aims to determine majority ownership, profitability, company size, and company age on the disclosure of Corporate Social Responsibility in publicly listed companies on the Stock Exchange for the 2018-2021 period and win the 2021 Corporate Social Responsibility Awards (ICSRA). This study used a sample of 20 company premises purposive sampling techniques. The data analysis technique used is the Classical Assumption Test, namely the Error Normality Test, Autocorrelation Test, Multicollinearity Test, and Heteroscedasticity Test, and continued with the Theory Test, namely the Coefficient of Determination Test, F Statistics Test, and T Statistical Test. The results of this study partially show that Majority Ownership and Profitability have a significant effect on the disclosure of Corporate Social Responsibility disclosures, besides Company Size has no significant effect on Corporate Social Responsibility Disclosure and Company Size does not have a significant negative effect o...
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Tujuan pelaksanaan penelitian ini yakni untuk memeriksa adanya pengaruh diantara e-commerce, penggunaan SIA (sistem informasi akuntansi), ketersediaan modal, serta dukungan keluarga dalam pengambilan keputusan mahasiswa untuk... more
Tujuan pelaksanaan penelitian ini yakni untuk memeriksa adanya pengaruh diantara e-commerce, penggunaan SIA (sistem informasi akuntansi), ketersediaan modal, serta dukungan keluarga dalam pengambilan keputusan mahasiswa untuk berwirausaha. Data yang diterapkan yakni data primer yang peneliti peroleh melalui sebaran kuesioner pada 153 responden secara langsung yang ditentukan melalui purposive sampling. Data kemudian dianalisis mempergunakan regresi linier berganda, uji t, koefisien determinasi. Hasil yang didapatkan yakni e-commerce, penggunaan SIA, ketersediaan modal, serta dukungan keluarga secara positif mempengaruhi pengambilan keputusan dalam berwirausaha. The purpose of this research is to examine the influence between e-commerce, the use of AIS (accounting information system), the availability of capital, and family support in student decision making for entrepreneurship. The data applied is primary data that the researchers obtained through questionnaires to 153 respondents ...
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Penelitian ini dilaksanakan dengan tujuan mengidentifikasi seberapa besar pengaruh faktor-faktor dari rotasi audit, fee audit, jumlah partner, dan reputasi KAP terhadap kualitas audit dengan komite audit sebagai pemoderasi pada perusahaan... more
Penelitian ini dilaksanakan dengan tujuan mengidentifikasi seberapa besar pengaruh faktor-faktor dari rotasi audit, fee audit, jumlah partner, dan reputasi KAP terhadap kualitas audit dengan komite audit sebagai pemoderasi pada perusahaan perbankan di Bursa Efek pada periode 2018-2020. Peneliti menggunakan data sekunder yang diambil dari laporan keuangan perusahaan, dimana data perusahaan yang digunakan adalah data perusahaan perbankan sebanyak 46 perusahaan yang dipilih dengan menggunakan metode purpose sampling. Selain itu, peneliti menggunakan metode discretionary accrual untuk pengumpulan data kualitas audit. Uji Normalitas, Autokorelasi, Heteroskedastisitas, Multikolinearitas, uji Koefisien Determinasi, Statistik T, serta Statistik F merupakan uji yang digunakan guna menganalisis data. Hasil akhir penelitian ini menemukan bahwa terdapat korelasi positif yang signifikan antara rotasi audit dan fee audit terhadap kualitas audit yang dihasilkan. Disamping itu, penelitian ini menem...
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Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan komisaris, independensi dewan komisaris, dan ukuran perusahaan terhadap prudence pada sektor perbankan di Indonesia. Penelitian ini menggunakan sampel yang terdiri dari 129... more
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan komisaris, independensi dewan komisaris, dan ukuran perusahaan terhadap prudence pada sektor perbankan di Indonesia. Penelitian ini menggunakan sampel yang terdiri dari 129 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2020 yang diambil menggunakan teknik purposive sampling dengan kriteria yang telah ditentukan. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel bebas yaitu ukuran dewan komisaris tidak berpengaruh signifikan terhadap prudence sedangkan independensi dewan komisaris dan ukuran perusahaan memberikan pengaruh positif secara signifikan terhadap prudence.
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This study aims to examine the effect of environmental performance, corporate governance, and corporate social responsibility on the financial performance of food & beverage companies on the Indonesia Stock Exchange in 2018 – 2020. The... more
This study aims to examine the effect of environmental performance, corporate governance, and corporate social responsibility on the financial performance of food & beverage companies on the Indonesia Stock Exchange in 2018 – 2020. The independent variables in this study are PROPER, Audit Committee, Proportion of Independent Commissioners, Ownership Managerial, Institutional Ownership, and CSR. While the dependent variable in this study is the company's financial performance. The sampling technique was carried out using the purposive sampling method, namely the technique of determining the sample with certain considerations. Data analysis techniques include (1) Descriptive Statistics (2) Classical Assumption Test includes Normality, Multicollinearity, Heteroscedasticity, and Autocorrelation (3) Multiple Linear Regression Testing (4) F Statistical Test (5) Hypothesis Testing (6) R2 Test. The sample used in this study is food & beverage companies listed on the Indonesia Stock Exch...
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Penelitian ini bertujuan untuk mengidentifikasi dan menilai pengaruh auditor switching pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2020, dengan mempertimbangkan perubahan manajemen, ukuran... more
Penelitian ini bertujuan untuk mengidentifikasi dan menilai pengaruh auditor switching pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2020, dengan mempertimbangkan perubahan manajemen, ukuran KAP, dan audit delay. Karena sebab dan akibat adalah sifat penilaian, metodologi penelitian kuantitatif digunakan diadopsi (sebab-akibat). Metode purposive sampling menghasilkan sampel 28 perusahaan dari populasi target 49 perusahaan untuk penelitian ini. Temuan menunjukkan bahwa Perubahan Manajemen, Ukuran KAP, dan Audit Delay memiliki dampak yang substansial dan parsial terhadap Auditor Switching. Pergantian Auditor tidak terpengaruh oleh Perubahan Manajemen.
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Penelitian ini bertujuan untuk menganalisis pengaruh pengaruh diversifikasi gender dewan komisaris, kepemilikan manajerial dan green banking terhadap nilai perusahaan perbankan dengan ukuran perusahaan sebagai variabel moderasi. Periode... more
Penelitian ini bertujuan untuk menganalisis pengaruh pengaruh diversifikasi gender dewan komisaris, kepemilikan manajerial dan green banking terhadap nilai perusahaan perbankan dengan ukuran perusahaan sebagai variabel moderasi. Periode yang digunakan dalam penelitian ini adalah 4 tahun yaitu mulai tahun 2018 – 2021. Variabel independen yang digunakan dalam penelitian ini adalah diversifikasi gender dewan komisaris, kepemilikan manajerial dan green banking. Variabel dependen yang digunakan dalam penelitian ini adalah nilai perusahaan. Variabel moderasi yang digunakan adalah ukuran perusahaan. Variabel kontrol yang digunakan adalah leverage. Sampel yang diambil sebanyak 168 sampel dan menggunakan metode purposive sampling. Populasi dari penelitian ini adalah perusahaan-perusahaan perbankan yang terdaftar dalam Bursa Efek Indonesia. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan yang diakses melalui website Bursa Efek Indonesia (BE...
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With the threat of climate change and a decrease in environmental support. This has led to a paradigm shift in which companies are judged not only based on their company's performance but also on their environmental performance.... more
With the threat of climate change and a decrease in environmental support. This has led to a paradigm shift in which companies are judged not only based on their company's performance but also on their environmental performance. Regarding the existing phenomena regarding the impact of environmental damage that affects the company's environmental operating activities. Disclosure of environmental accounting is considered to be the best solution to the problems that occur around the company. In addition, by looking at environmental costs and environmental performance, it is expected to support the company. The sample in this study uses Gas, Oil & Coal companies with a timeframe of 2017-2020. The method used in this study is multiple linear regression analysis with the results of research that environmental accounting disclosures do not have an effect on the company, environmental costs, environmental performance have an influence on firm value.
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Penelitian ini bertujuan untuk menganalisis pengaruh audit internal, whistleblowing system dan kompetensi auditor terhadap pencegahan fraud dengan etika auditor sebagai variabel moderasi studi kasus pada Inspektorat Jenderal Kementerian... more
Penelitian ini bertujuan untuk menganalisis pengaruh audit internal, whistleblowing system dan kompetensi auditor terhadap pencegahan fraud dengan etika auditor sebagai variabel moderasi studi kasus pada Inspektorat Jenderal Kementerian Perhubungan. Data yang digunakan merupakan data primer berupa hasil pengisian kuesioner yang dibagikan kepada seluruh auditor dan pegawai pada Inspektorat Jenderal Kementerian Perhubungan. Penelitian ini adalah penelitian kuantitatif dengan pengujian data dilakukan dengan cara analisis regresi berganda. Sebanyak 139 sampel yang telah mengisi kuesioner dalam rentang waktu selama 15 hari mulai tanggal 24 Desember 2020 sampai 7 Januari 2021, dengan metode convenience sampling. Hasil penelitian ini menunjukkan bahwa variabel audit internal, whistleblowing system dan kompetensi auditor berpengaruh terhadap pencegahan fraud, sedangkan variabel etika auditor memoderasi pengaruh audit internal dan kompetensi auditor terhadap pencegahan fraud. Namun etika aud...
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This study aims to analyze the effect of Other Comprehensive Income, Audit Committee Characteristics and Audit Quality on Real Earning Management with Leverage as Moderating Variable. The data used are secondary data obtained from the... more
This study aims to analyze the effect of Other Comprehensive Income, Audit Committee Characteristics and Audit Quality on Real Earning Management with Leverage as Moderating Variable. The data used are secondary data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. This research is a research conducted by testing the hypothesis. A total of 216 samples from 57 companies with an observation period of 4 years, 2016-2019 were selected using the Data Cross Sections method. The analytical method used to test the hypothesis in this study is multiple linear regression analysis. The results of this study indicate that Other Comprehensive Income Variables, audit committee financial expertise, audit committee tenure, number of audit committee meetings and audit quality do not have a negative effect on real earning management while financial leverage variable has a positive effect on real earnings. management, and the financial leverage v...
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Tujuan penelitian ini adalah untuk menguji pengaruh manajemen laba akrual dan manajemen laba riil terhadap future stock return dan juga untuk menguji asimetri informasi sebagai variabel moderating. Penelitian ini menggunakan variabel... more
Tujuan penelitian ini adalah untuk menguji pengaruh manajemen laba akrual dan manajemen laba riil terhadap future stock return dan juga untuk menguji asimetri informasi sebagai variabel moderating. Penelitian ini menggunakan variabel ukuran perusahaan sebagai variabel kontrol. Pengujian hipotesis digunakan karena merupakan studi yang menjelaskan fenomena dalam bentuk hubungan antara variabel. Data untuk penelitian ini diperoleh dari laporan tahunan perusahaan dan laporan keuangan di Bursa Efek Indonesia (BEI). Sampel yang digunakan dalam penelitian ini adalah 38 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang membagi dividen dari tahun 2010-2013. Teknik pengambilan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda. Berdasarkan analisis dapat disimpulkan bahwa manajemen laba akrual memiliki pengaruh yang signifikan terhadap future stock return, sedangkan manajemen laba riil tidak berpengaruh pada future stock r...
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The purpose of this study is to determine simultaneous and partial influence of dividend policy, profitability, and growth of corporate assets on the value of companies in the Manufacturing industry listed on the Indonesia Stock Exchange.... more
The purpose of this study is to determine simultaneous and partial influence of dividend policy, profitability, and growth of corporate assets on the value of companies in the Manufacturing industry listed on the Indonesia Stock Exchange. This research is a quantitative descriptive. Sample consists of 11 companies in manufacturing industry listed on Indonesia Stock Exchange with research period of 5 years starting from 2012 until 2016. The study uses panel data regression with fixed effect model. The result shows that dividend policy, profitability, and growth of company asset simultaneously have significant influence on company value with R square value of 0.9588 means that dividend policy, profitability, and growth of company asset is 95,88% and the rest of 4,12 % influenced by other variables that are not examined. Partially, dividend policy and growth of company asset have non- significant influence on company’s value while profitability has significant influence. Tujuan penelit...
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Objective - Corporate concern for the environment is an important stakeholder demand. A company is obliged to preserve the environment with various investments, one of which is green intellectual capital to maintain the sustainability of... more
Objective - Corporate concern for the environment is an important stakeholder demand. A company is obliged to preserve the environment with various investments, one of which is green intellectual capital to maintain the sustainability of the company, especially for companies that carry out their business activities in countries that are in conditions of high pollution such as Indonesia. The importance of green intellectual capital investment information for stakeholders can be seen from the value relevance of the information. This study aims to examine and analyze the effect of investment in green intellectual capital, which consists of the following dimensions: human, structural, and relation to value relevance. Methodology/Technique – This study will explain the causal relationship between the independent and the dependent variables through hypothesis testing based on the theory that has been formulated with data that obtained and tested through quantitative panel data testing. Fi...
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The purpose of this study is to examine and analyze the financial performance ratios consisting of return on assets, non-performing loans, mobilization deposits on financial sustainability ratio in rural bank institutions in Indonesia.... more
The purpose of this study is to examine and analyze the financial performance ratios consisting of return on assets, non-performing loans, mobilization deposits on financial sustainability ratio in rural bank institutions in Indonesia. Target population of this study was the rural bank Registered and supervised by the Financial Services Authority (OJK) in 2018-2020. With the sampling method selected based on the purposive sampling criteria, totaling 71 companies with 213 observations. Data analysis consists of descriptive and multiple regression linear regression processed using SPSS statistical tools. The results show that the return on assets has a significant positive effect and nonperforming loan has a significant negative effect on the financial sustainability ratio. The results illustrate that the greater the company's ability to generate profits the higher the value of the company's financial sustainability and vice versa. Whereas non-performing loan describes the com...
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This study aims to analyze the factors that affect the performance of State-Owned Enterprises or BUMN. The method of determining the sample using purposive sampling, and analyze the factors that affect the performance of State-Owned... more
This study aims to analyze the factors that affect the performance of State-Owned Enterprises or BUMN. The method of determining the sample using purposive sampling, and analyze the factors that affect the performance of State-Owned Enterprises. Research is finding that the variables that affect significantly the performance of state-owned enterprises are cost leadership, leverage, capital expenditure, growth, real earnings management activities, indicators of performance management, cash flow from operating, liquidity, taxes, size, contribution margin, and revenue. The originality of the research is, is the measurement of the variable cost leadership that is based on elasticity theory, and novelty in the measurement variable indicator of the performance of the management which is based on the criteria of the activity in judging the performance of SOEs. The implication of this research is to make it easier for SOE management to achieve performance targets by taking into account the...
This investigation expects to inspect and analyze the effect of derivative transactions on earnings management, the role of corporate tax avoidance in moderating effect of derivative transactions on earnings management, the effect of... more
This investigation expects to inspect and analyze the effect of derivative transactions on earnings management, the role of corporate tax avoidance in moderating effect of derivative transactions on earnings management, the effect of earnings management worth pertinence of earnings, and the effect of derivative transactions Worth Pertinence of earnings. This examination utilizes information from non-monetary organizations in Indonesia and Thailand for the period 2013-2017 with 91 test of organizations. This investigation, earnings management is calculated based on the Jaggi model and the Jaggi changed model. The value relevance of earnings is calculated based on Ohlson's model. Corporate tax avoidance is calculated based on the book tax difference. The results show that subordinate exchanges have a constructive outcome on earnings management. Corporate tax avoidance has not been proven to strengthen the effect of derivative transactions on earnings management. Earnings manageme...
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This article address about earnings management. Earnings management is a kind of accounting manipulations besides income smoothing and creative accounting. Accounts manipulations have been matter of research, discussion and, even,... more
This article address about earnings management. Earnings management is a kind of accounting manipulations besides income smoothing and creative accounting. Accounts manipulations have been matter of research, discussion and, even, controversy in several countries such as United States, Canada, United Kingdom, even in Indonesia especially during crisis period. The objective of this paper is to elaborate a general framework for earnings management and the management's motivations Besides that this article address the fact that accounting academics often have very different perceptions of earnings management than do practitioners and regulators Practitioners and regulators often see earnings management as problematic and in the need of immediate remedial action. Academics unwilling to believe that earnings management rise problem. The end of article, I purposed for future research in earnings management.
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The purpose of this research is to analyze and evaluate the impact of financial and non-financial information disclosure to donation decision in the nonprofit organization by the individual donor. Using methods of true-experimental... more
The purpose of this research is to analyze and evaluate the impact of financial and non-financial information disclosure to donation decision in the nonprofit organization by the individual donor. Using methods of true-experimental research with Posttest-Only Control Design with Completely Randomized Designs-within-subject or CR-p. A total of 16 students selected according to pre-defined categories and divided into 8 groups as proxy decision makers are faced with four manipulation disclosure. Results showed that the average number of the decision against nonprofit donations by individual donors to participants is different between types of disclosure; greater donor preference to non-financial; the decision is based on the type of donation without any disclosure to make sure there are other factors into consideration donor in donating; and this study confirmed the Agency Theory where there is an agency relationship between the donor as principal and NPO as an agent that must be met i...
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This research investigates the variables that influence manipulated financial statements. There are several fraud theories explaining these conditions, including fraud pentagon which shows six factors that might influence manipulated... more
This research investigates the variables that influence manipulated financial statements. There are several fraud theories explaining these conditions, including fraud pentagon which shows six factors that might influence manipulated financial statements. This study uses state-owned entities as samples with a total of 96 non-financial firms listed during 2013-2018, all disclosing audited financial statements. The results of the study show that capability is the only factor with a positive effect on manipulated financial statements. Furthermore, the audit quality has the potential to weaken the effect of capability on manipulated financial statements.
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This study was to analyze the causes of the company can be sustained. The company can not survive, internal problems:value-added enterprise is bad and no good corporate governance.External factorscould be expected to affect the... more
This study was to analyze the causes of the company can be sustained. The company can not survive, internal problems:value-added enterprise is bad and no good corporate governance.External factorscould be expected to affect the sustainable enterprise in global economic crisis.The sample used a public company listed on the Indonesia Stock Exchange (IDX) and New York Stock Exchange (NYSE). The result is a significant influence investment opportunities set for sustainable enterprise, corporate governance significantly affect indirectly on sustainable enterprise through a set of investment opportunities, and value-added companies significantly affect indirectly on sustainable enterprise through a set of investment opportunities. The implication of government need to provide ease to the entrepreneurs to invest in order to enterprise sustainability, so as to open up a broader jobs and increase revenue for the state through taxation sector.
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Mikel id membahas tentang perubahan transaksi yang terjaal pada bursa efek yang dkaitkan dengan good corporate governance. Prinsip good corporate governance mulai merebak sejak teijadinya krisis pada pertengahan 1997. Beberapa peraturan... more
Mikel id membahas tentang perubahan transaksi yang terjaal pada bursa efek yang dkaitkan dengan good corporate governance. Prinsip good corporate governance mulai merebak sejak teijadinya krisis pada pertengahan 1997. Beberapa peraturan juga telah dikeluarkan oleh pemegang otoritas pasar modal berkenaan dengan prinsip id.Disisi lain sistem perdagangan bursa juga mulai bergeser dengan mulai diperkenankannya perdagangan tanpa menggunakan warkat, yang kemudian dikenal dengan istilah scripless trading. Sistem id diharapkan dapat meningkatkan kinerja bursa serta merupakan bentuk kompromi terhadap perkembangan tehnologi yang dapat mengurangi kendala-kendala waktu dan ruang.Akhimya, artikel ini menunjukkan bahwa perkembangan fenomena yang ada id hendaknya ditangkap dengan baik oleh profesi akuntan publik yang berfungsi sebagai pihak ekstemal yang independen dan menyandang kepercayaan dari masyarakat. Pada akhimya akuntan harus selalu meningkatkan kemampuannya agar profesi id selalu mendapa...
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This study aims to examine and analyze whether earning opacity affects the cost of capital, information asymmetry affects the cost of capital, earning informativeness affects the cost of capital, prudence can moderate the effect of... more
This study aims to examine and analyze whether earning opacity affects the cost of capital, information asymmetry affects the cost of capital, earning informativeness affects the cost of capital, prudence can moderate the effect of earning opacity on the cost of capital, prudence can moderate the effect of information asymmetry on the cost of capital, and prudence can moderate the effect of earning informativeness on the cost of capital. The method used in this study is a panel regression analysis. The sample used in the study was 900 observations using data from manufacturing companies for the period 2014-2018. This research model uses a new calculation formula for prudence. New measurement refers to the bias formula. This study consisted of five models. The results of the first model until the fifth model show that earning opacity (which is proxied by earning aggressiveness) and information asymmetry have a significant positive effect on the cost of capital. Earning informativenes...
The primary purpose of this research is to examine the level of superior-subordinate congruence in the importance of various dimensions of job performance as an individual progress through the ranks from staff auditor to partner.... more
The primary purpose of this research is to examine the level of superior-subordinate congruence in the importance of various dimensions of job performance as an individual progress through the ranks from staff auditor to partner. Secondary purpose is to develop a systematic description of how performance criteria dimensions change as auditors progress through positions. In auditing firms, individual at different levels are evaluated on different criteria (McNair 1991). Dirsmith and Covaleski (1985a), for example, found that staff auditors and senior were involved primarily in executing the “craft of auditing” as opposed to the “business of auditing.”
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Abstrak: Tujuan dari pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) ini membantu UMKM membuat laporan keuangan yang mengacu kepada Standar Akuntansi Keuangan Entitas tanpa Akuntanbilitas Publik (SAK-ETAP) serta memahami konsep... more
Abstrak: Tujuan dari pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) ini membantu UMKM membuat laporan keuangan yang mengacu kepada Standar Akuntansi Keuangan Entitas tanpa Akuntanbilitas Publik (SAK-ETAP) serta memahami konsep analisis laporan keuangan . Kegiatan PkM ini yang merupakan kegiatan yang berkesinambungan. Dalam pelatihan, metode dilakukan dengan daring dengan menggunakan aplikasi zoom. Dalam pelatihan dilakukan diskusi dengan peserta yang dipandu oleh moderator melalui aplikasi zoom. Dilakukan pula umpan balik terhadap peserta dengan kuesioner melalui google form. Hasil evaluasi dari pelaksanaan PkM menunjukan bahwa peserta PkM menyatakan puas terhadap kegiatan, dan tujuan PkM tercapai dimana peserta memperoleh manfaat berupa pengetahuan, pemahaman dan ketrampilan tentang konsep analisis laporan keuangan UMKM. Abstract: The purpose of implementing this Pengabdian kepada Masyarakat (PkM) activity is to help MSMEs create financial reports that refer to the Financi...
This study aimed to analyze several causal relationship between several variables. First, the influence of management control systems, innovation, investment opportunity set on financial performance. Second, the influence of innovation,... more
This study aimed to analyze several causal relationship between several variables. First, the influence of management control systems, innovation, investment opportunity set on financial performance. Second, the influence of innovation, management control system and performance on investment opportunity set. Last, the influence of performance on the choice of accounting policies. The samples were used 151 respondents from listed companies. The results showed that only management control systems give influence on financial performance, while innovation and investment opportunity set do not influence on financial performance. The other results show that performance influence on accounting policies. Furthermore, innovation, management control system and performance do not affect investment opportunity set. Keywords: management control system, investment opportunities set, innovation, financial performance, accounting policies. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaru...
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This research was to obtain empirical evidence on the influence of Accountability, Competence,Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit withindependence as Moderating Variable. The research... more
This research was to obtain empirical evidence on the influence of Accountability, Competence,Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit withindependence as Moderating Variable. The research was conducted by distributing questionnairesat several affiliated and non-affiliated registered public accountants located in Jakarta.Analysis model used to test the hypotheses was multiple linear regression, these analysis wasbased on valid questionnaires from 117 respondents. These research outcomes concluded thatthe accountability and integrity of partially significant effect on the quality of audit, while thecompetence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by the independence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderatedby independence had no significant effect on the q...
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This research aims to examine and analyze the influence of age of the company, growth rate and ownership concentration on the intellectual capital disclosure practices.The sample used in this study was 89 manufacturing companies listed on... more
This research aims to examine and analyze the influence of age of the company, growth rate and ownership concentration on the intellectual capital disclosure practices.The sample used in this study was 89 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2012-2014. The research sample was selected using a purposive sampling method. Testing is done using multiple regression analysis.The results of this research show that age of the company has positive effect on intellectual capital disclosure practices. Growth rate has positive effect on intellectual capital disclosure practices. The ownership concentration has no effect on the intellectual capital disclosure practices.
Purpose - To examine the influence of internal auditor characteristics on the effectiveness of internal audit with moral courage as a moderating variable in the banking industry in South Sumatra and Jakarta. Design / methodology /... more
Purpose - To examine the influence of internal auditor characteristics on the effectiveness of internal audit with moral courage as a moderating variable in the banking industry in South Sumatra and Jakarta. Design / methodology / approach - The data analysis method used is Structural Equation Modeling (SEM) by implementing the rule of thumb assessing Convergent Validity, Discriminant Validity, Reliability, F test hypothesis testing, Coefficient of Determination (R2), Moderated Regression Analysis (MRA) and t test. Findings - The results showed: Characteristics of Internal Auditors, Moral Courage has a positive and significant effect on the effectiveness of internal audit. Moral courage weakens the influence of the characteristics of internal auditors on the effectiveness of internal audit. Internal auditors have a weak attitude of moral courage by considering concurrent positions. Practical implications - The characteristics of the Internal Auditor must refer to the attributes that...
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This article discusses the results of the study, which consists of three research models. The first research model examines the effect of audit quality on earnings quality. The second research model examines the effect of earnings quality... more
This article discusses the results of the study, which consists of three research models. The first research model examines the effect of audit quality on earnings quality. The second research model examines the effect of earnings quality and audit quality on the accuracy of stock price predictions. The third research model, examines the indirect effect of audit quality on the accuracy of stock price predictions, through earnings quality. In this study, the accuracy of stock price prediction is the dependent variable. Earnings quality as a mediating variable. Audit quality as an independent variable, using three measurements, namely the number of auditors, number of clients, and audit fees. Sample research consists of 54 issuers listed on the Indonesia Stock Exchange, during 2013-2016. The sample is selected using the purposive sampling method. The analytical method uses the ordinary least square estimation method, for models that test direct influence. For testing indirect effects,...
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Research Interests: Business and Convergence
This study aims to analyze the effect of bank and fintech collaboration on banking performance, as well as to analyze the effect of regulation implementation as a moderating variable on the effect of fintech and bank collaboration on... more
This study aims to analyze the effect of bank and fintech collaboration on banking performance, as well as to analyze the effect of regulation implementation as a moderating variable on the effect of fintech and bank collaboration on banking performance. The sample data obtained as many as 170 through questionnaires. The data is processed using the structural equation modeling method using the Smart PLS 3.0 program. The results of this study have not been able to prove the effect of bank and fintech collaboration on banking performance and regulation implementation does not strengthen the influence of these two variables. The policy implication obtained from this research is the need for special regulations on fintech services, as well as regulations on collaboration between banks and fintech. The need for digital financial literacy for the community so that people are not harmed by illegal fintech. Also, the need for policies on customer data protection.
This research aims to explore the possible benefits of regional government supply chain management information towards decision making in regional election (“Pilkada”) in Indonesia. This research is important due to the rarity of... more
This research aims to explore the possible benefits of regional government supply chain management information towards decision making in regional election (“Pilkada”) in Indonesia. This research is important due to the rarity of researches that discuss the empirical and theoretical proofs of people’s needs towards government Supply chain management information. By using data from 2017 and 2018 regional election in Indonesia, I observed 198 regional governments at province/regency/city level. These sampled regions were chosen by deciding if the regional heads went to run for a second term. This decision was intended to evaluate the success of public policies applied in the first terms, which should be reflected in the regions’ government Supply chain management information that could be used by customers to consider if the ruling government (the incumbents) should be upheld or replaced. By using cluster analysis, I grouped the sampled regions into several clusters based on sociodemo...