Garuda - Garba Rujukan Digital

The Role of Good Corporate Governance in Predicting Carbon Emissions at Mining Companies Pikar Setiawan; Sri Iswati; Raden Roro widya Ningtyas Soeprajitno
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.814 KB)

The main objective of this study was to examine the role of Good Corporate Governance on Carbon Emission Disclosure in mining companies listed on the Indonesia Stock Exchange from 2013 to 2017. The data used were 65. Using tools STATA 14 and testing hypothesis using linear regression with a significance level of 5%. The F test indicates a stable and significant model. R square is 39,26% indicating there are other variables that can affect the model by 60,74%. The results of the study show that there are one variables that have proven to have no significant effect on Carbon Emissions, namely variabel Gender diversity. This research proves that the gender diversity does not afflect the commitment to disclose carbon emission. On the other hand, this research also supports argument about board size and board independent. On the other hand, this research proves that there are four variable that have a significant effect on disclosure of carbon emissions in mining companies, namely Foreign diversity, Independent comissioner, Independent director and Board size. This result means supporting Kilic and Kuzey, (2019); Nasih et al., (2019) and Ben-amar et al., (2017) .

ISO 27001 Information Security Management System: Effect of Firm Audits in Emerging Blockchain Technology Yunita Tanadi; Raden Roro Widya Ningtyas Soeprajitno; Gery Lusiano Firmansah; Tsanya El Karima
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.15146

The emergence of Blockchain Technology is closely related to improving the ISO 27001 Information Security Management System for confidence in data and information security, preventing manipulation and various information risks that occur. This study examines the effect of the Audit Firm on companies that carry out ISO 27001 certification. This study uses 578 samples listed on the Indonesia Stock Exchange from 2013 – 2017. This study uses a quantitative method with OLS regression testing STATA 14. This study obtained the results that the Audit Firms have a significant influence at the 5% level on the company's decision to improve the Information Security Management System as proxied by ISO 27001. This research has an empirical contribution to developing theory, participating in developing research related to ISO 27001 certification, and assessing the existence of an Audit Firm on the improvement of the Security Management System. Corporate information in the era of blockchain technology.

POTENSI ARTIFICIAL INTELLIGENCE (AI) MENERBITKAN OPINI AUDITOR ? Raden Roro Widya Ningtyas Soeprajitno
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The presence of Artificial Intelligence (AI) in the disruptive era is considered to be a solution for the inability of the audit to detect fraud and issue an audit opinion. The purpose of this study is to prove the potential of Artificial Intelligence (AI) to detect fraud and issue auditor opinion. This study uses the Theoretical Framework method and uses documentation techniques for previous research and by combining competencies and capabilities between the availability of big data, the use of data mining, Artificial Neural Network and involving the final analysis through the calculation of total irregularities obtained by using Fuzzy. The results of this paper reinforce the potential for the existence of Artificial Intelligence to be able to detect fraud, and publish audit opinions independently. The author hopes to provide a broader picture of the Artificial Intelligence framework to maximize its potential to help auditors detect and issue audit opinions.

Healthy Environmental Parameters as the Identification of Mining Entities Siti Setyawati Kartika Sari; Raden Roro Widya Ningtyas Soeprajitno
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Nowadays the biggest global problem in the industry sector is located on environmental issues. This issue committed by the national entities that produced a lot of waste and emission. To answer this problem, the government decided to make a commitment for building policies of zero emission in the year 2050 accompanied with the appeal for disclosing and reporting the Sustainability Report for the entities in the industry sector. This research will elucidate the effort of entities involved for dealing with the global waste issue of industry sector. The involvement will be evaluated in the disclosure that made using the applicable Global Reporting Index scale. This research utilized mining sector entities listed in IDX from 2014 - 2018. Furthermore, this research used content analysis with processing multiple linear regression and applied the software of Stata 14. The outcome of this research is to attain the effort enhancement of improving the mining entities and the disclosure was greatly influenced by certain parameters, so it showed the significant difference from each mining entity. This research is expected could contribute to the government so they are more concerned by paying more attention and making policies to synergize the goal of “zero waste and zero emission” by a healthy-environment-performance basis for the entities, and augment the theory application along with knowledge development of disclosure in form of Sustainability Report. Keywords: Environment; Waste; Emission; Sustainability Report; Mining Entities.

DOES CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE INCREASE THE STOCK PRICE CRASH RISK? EVIDENCE FROM INDONESIA Soeprajitno, Raden Roro Widya Ningtyas; Setiawan, Zephyra Violetta; Na’im, Ainun
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Indonesia fully supports efforts to disclose corporate social responsibility (CSR) to increase awareness of issues regarding the environment globally, as stated in the Sustainable Development Goals (SDGs). The connection between the disclosure of corporate social responsibility and the stock price crash risk is examined in this study. Furthermore, we analyse and check robustness and endogeneity issues to avoid variable bias selections. The study uses as its sample companies that are listed on the Indonesia Stock Exchange and follow the Global Reporting Initiative (GRI) for corporate social responsibility. It is found that companies with corporate social responsibility disclosures have a positive relationship with the stock price crash risk. Empirically, this finding contributes to broadening the scope of CSR research, while the relationship described in CSR is in line with the stock prices crash risk. This study shows that corporate social responsibility reporting has another side, which can be explained by management tactics. Thus, this study provides a new, broader, picture related to the characteristics of corporate events in Indonesia, showing that CSR disclosure patterns can result from corporate management interventions.

POTENSI ARTIFICIAL INTELLIGENCE (AI) MENERBITKAN OPINI AUDITOR ? Soeprajitno, Raden Roro Widya Ningtyas
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i1.46046

The presence of Artificial Intelligence (AI) in the disruptive era is considered to be a solution for the inability of the audit to detect fraud and issue an audit opinion. The purpose of this study is to prove the potential of Artificial Intelligence (AI) to detect fraud and issue auditor opinion. This study uses the Theoretical Framework method and uses documentation techniques for previous research and by combining competencies and capabilities between the availability of big data, the use of data mining, Artificial Neural Network and involving the final analysis through the calculation of total irregularities obtained by using Fuzzy. The results of this paper reinforce the potential for the existence of Artificial Intelligence to be able to detect fraud, and publish audit opinions independently. The author hopes to provide a broader picture of the Artificial Intelligence framework to maximize its potential to help auditors detect and issue audit opinions.

Quality Of Audit In Public Sector Organizations: Trends And Article Analysis Vitriyan Espa; Marsela Diaz; Soeprajitno, Raden Roro Widya Ningtyas
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.777

This study purpose to explore and analysis the "characteristics of audit quality" through two questions: 1. what are the publication trends of audit quality-themed articles based on research contributors, and 2. what are the developments in research related to audit quality up to the present. The study employs a systematic literature review using keywords that describe the article topic coverage to identify trends in audit quality characteristics. The sample consists of 26 articles from the database SCOPUS from 2011 to 2020 on audit quality. The results indicate that University Utara Malaysia's contributions dominate among institutional contributors to the articles, article contributions are predominantly from Indonesia by country, and contributions are dominated by the International Journal of Economics Research based on journal source. The final results related to audit quality show variability with appropriate testing. This research empirically contributes to the development of literature and aids in analyzing audit quality-related research.

Are masculine-faced CEOs linked to higher stock price risks? Evidence from Indonesia Soeprajitno, Raden Roro Widya Ningtyas; Rahayu Putri Agustina; Izzul Islam Noor Mustain; Indra Wijaya Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss2.art5

This study examines whether masculine-faced CEOs are associated with a higher stock price crash risk. Using the purposive sampling method, we collected 2,969 samples from companies listed on the Indonesia Stock Exchange from 2010 to 2019. We use the least square regression test with the robust Coarsened Exact Matching (CEM) approach to overcome sensitivity to behavioral bias. We found that CEOs with masculine faces are at higher risk of causing falling stock prices and are proven to be robust. Furthermore, only male CEOs with masculine faces were associated with falling stock prices; not female CEOs. Our findings are the first in Indonesia, complementing the development of the literature on individual characteristics by identifying CEOs with masculine faces as personality and characteristic shapers of falling stock prices. Although this study is limited to measuring facial features, which are part of an individual’s gene characteristics, it also provides stakeholders with insights into the importance of considering facial structure when evaluating CEO decision-making.

ISO 27001 Information Security Management System: Effect of Firm Audits in Emerging Blockchain Technology Tanadi, Yunita; Soeprajitno, Raden Roro Widya Ningtyas; Firmansah, Gery Lusiano; Karima, Tsanya El
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.15146

The emergence of Blockchain Technology is closely related to improving the ISO 27001 Information Security Management System for confidence in data and information security, preventing manipulation and various information risks that occur. This study examines the effect of the Audit Firm on companies that carry out ISO 27001 certification. This study uses 578 samples listed on the Indonesia Stock Exchange from 2013 – 2017. This study uses a quantitative method with OLS regression testing STATA 14. This study obtained the results that the Audit Firms have a significant influence at the 5% level on the company’s decision to improve the Information Security Management System as proxied by ISO 27001. This research has an empirical contribution to developing theory, participating in developing research related to ISO 27001 certification, and assessing the existence of an Audit Firm on the improvement of the Security Management System. Corporate information in the era of blockchain technology.

Internal Control Disclosure and Financial Reporting Quality : Evidence from Banking Sector in Indonesia Ariza Arisandi; Henis Ayu Islami; Raden Roro Widya Ningtyas Soeprajitno
E-Jurnal Akuntansi Vol 32 No 2 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i02.p15

The purpose of this study is to examine the influence of Internal Control Disclosure Index (ICDI) and discretionary accruals (as a proxy for financial reporting quality). This study uses a data collection of Indonesian Stock Exchange listed banking sector companies’ financial statement and annual reports in 2016-2019. Sample was chosen using purposive sampling method. The analysis method used in this study is using STATA. The results of this study indicate that internal control disclosure there is significantly related to financial reporting quality. This research contributes empirically to the development of the literature as well as practically becomes a consideration for relevant management in making corporate decisions regarding the disclosure of their internal controls. Keywords: Internal Control Disclosure; Financial Reporting Quality; Banking.

Title

Found 15 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 15 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 15 Documents
Search