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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

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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.

49 Years Emerging of Environmental Performance: A Systematic Literature Review Vitriyan Espa; Soeprajitno, Raden Roro Widya Ningtyas; Marsela Diaz
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.778

This study aims to analyze trends, progress, and opportunities for future research. This study reviews 49 years of emergence of environmental performance through systematic literature and conducts content analysis. The data for this study were obtained from 244 sample articles from the period 1972 to November 2021 based on the SCOPUS database. The findings we obtained show trends in topic classification, research settings, theories, methods and analysis techniques as well as suggestions for further research. We classified 10 themes of research topics; Management Strategy; Financial and Corporate Performance; Management information System; Characteristics of Corporate Governance; Green Supply Chain Management; Requests for Environmental Performance Information Exist; Green Human Resource Management; Organizational Behavior; Environmental Regulations; Security Market Returns.

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.

49 Years Emerging of Environmental Performance: A Systematic Literature Review Vitriyan Espa; Soeprajitno, Raden Roro Widya Ningtyas; Marsela Diaz
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.778

This study aims to analyze trends, progress, and opportunities for future research. This study reviews 49 years of emergence of environmental performance through systematic literature and conducts content analysis. The data for this study were obtained from 244 sample articles from the period 1972 to November 2021 based on the SCOPUS database. The findings we obtained show trends in topic classification, research settings, theories, methods and analysis techniques as well as suggestions for further research. We classified 10 themes of research topics; Management Strategy; Financial and Corporate Performance; Management information System; Characteristics of Corporate Governance; Green Supply Chain Management; Requests for Environmental Performance Information Exist; Green Human Resource Management; Organizational Behavior; Environmental Regulations; Security Market Returns.

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