Articles
<![CDATA[LARGE DETERMINANT OF GREENHOUSE GAS EMISSIONS DISCLOSURE IN INDONESIA ]]>
<![CDATA[Suryani, Rohmah]]>;
<![CDATA[Wijayati, Fitri Laela]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v4i2.8545
<![CDATA[The purpose of this study is to examine the influence of corporate governance and financial performance toward the greenhouse gases disclosure. Study in the companies listed in Bursa Efek Indonesia (BEI) for the year 2014-2017. This study used secondary data from sustainability report dan company?s annual report. The sampling technique used purposive sampling. Sample of this study consist by 13 companies in four year to 52 companies. Data was analyzed by multiple linier regression. As for data processing using SPSS. The result of this study showed that environmental management system, environmental committee, leverage, and board independence has no effect to greenhouse gases disclosure. While profitability, capital expenditure, company size, and financial slack has effect positive and significant to greenhouse gases disclosure. Keywords: greenhouse gases disclosure, environmental management system, environmental committee, capital expenditure, financial slack.]]>
<![CDATA[The Islamicity of Sharia Rural Banks in Indonesia ]]>
<![CDATA[Pertiwi, Imanda Firmantyas Putri]]>;
<![CDATA[Puspitosari, Indriyana]]>;
<![CDATA[Wijayati, Fitri Laela]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
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DOI: 10.18326/muqtasid.v10i2.124-138
<![CDATA[AbstractThis paper is aimed to evaluate the Islamic Performance of Sharia Rural Banks (SRBs) in Indonesia by using the Islamicity Performance Index (IPI). The data are taken from SRBs from 2014 to 2016 (those include PF and Profit), as well the liquidation of SRBs in those years. The sample is taken by using a purposive sampling technique. Then, there are 82 SRBs samples and observing 246 pcs data. The data are obtained by evaluating their financial reports through the websites of Central Bank of Indonesia or Financial Services Authority (Otoritas Jasa Keuangan-OJK) as well as the SRBs websites. The data are analyzed by non-statistic quantitative and descriptive qualitative techniques. The results are gained from each indicator of their average Islamic Performance Index. The result shows that the Islamic Performance Index of Sharia Rural Banks is unsatisfied. Henceforth, this study has several limitations that may be observed in the next research. Moreover, this research excludes the welfare indicators of the director-employee and AAOIFI index.Penelitian ini bertujuan untuk menilai kinerja keislaman (Islamicity) Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia. Penelitian ini menggunakan sampel BPRS di Indonesia dari tahun 2014 hingga 2016, dengan menggunakan teknik purposive sampling. Sampel akhir yang diperoleh adalah 82 SRB sehingga data yang diamati adalah 246 pcs data. Data diperoleh dengan mengakses laporan keuangan mereka melalui situs web Bank Sentral Indonesia atau Otoritas Jasa Keuangan (OJK) serta situs web masing-masing BPRS. Penelitian ini dianalisa dengan menggunakan teknik kuantitatif non-statistik dan deskriptif kualitatif. Hasil penelitian menemukan bahwa kinerja bank syariah berdasarkan Indeks kinerja keislaman adalah “tidak memuaskanâ€. Bagaimanapun, penelitian ini memiliki beberapa batasan yang dapat diperoleh melalui penelitian selanjutnya. Penelitian ini tidak termasuk indikator kesejahteraan direktur-karyawan dan indeks AAOIFI. ]]>
<![CDATA[LARGE DETERMINANT OF GREENHOUSE GAS EMISSIONS DISCLOSURE IN INDONESIA ]]>
<![CDATA[Rohmah Suryani]]>;
<![CDATA[Fitri Laela Wijayati]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
Show Abstract
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DOI: 10.23917/reaksi.v4i2.8545
<![CDATA[The purpose of this study is to examine the influence of corporate governance and financial performance toward the greenhouse gases disclosure. Study in the companies listed in Bursa Efek Indonesia (BEI) for the year 2014-2017. This study used secondary data from sustainability report dan company’s annual report. The sampling technique used purposive sampling. Sample of this study consist by 13 companies in four year to 52 companies. Data was analyzed by multiple linier regression. As for data processing using SPSS. The result of this study showed that environmental management system, environmental committee, leverage, and board independence has no effect to greenhouse gases disclosure. While profitability, capital expenditure, company size, and financial slack has effect positive and significant to greenhouse gases disclosure. Keywords: greenhouse gases disclosure, environmental management system, environmental committee, capital expenditure, financial slack.]]>
<![CDATA[Conceptualization Good Amil Governance In Zakat Institution ]]>
<![CDATA[Fitri Laela Wijayati]]>
<![CDATA[ Journal of Business and Management Review Vol. 2 No. 2 (2021): (Issue-February) ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/jbmr22.1032021
<![CDATA[This study aims to analyze the implementation of good amil governance in the largest zakat organization in Indonesia to provide an overview of the extent of the implementation of good amil governance. OPZ performance is not only measured by the effectiveness of zakat distribution but also seen from professionalism in organizational management which is reflected in the creation of good organizational governance Professional management is an effort to create new public management and increase public trust in OPZ. Public trust in OPZ is very important because it relates to trust in the management and distribution of zakat in a professional manner which in turn can increase the potential for zakat acceptance so that it can be used to improve social welfare. This research is a qualitative study by analyzing the contents of the financial statements and websites of zakat organizations. The implementation of Good Governance (GG) is an important issue in order to improve the performance of OPZ which can be seen from the aspects of management, public services and public trust (muzakki) in the organization The implementation of GG in public organizations is inseparable from the principles of transparency, accountability, responsibility, independence, and openness / honesty which are in line with the norms and ethics principles in Islamic Sharia. The results show that most zakat organizations have implemented good amil governance, but there are some components that have not been disclosed in the financial statements or websites.]]>
<![CDATA[The Islamicity of Sharia Rural Banks in Indonesia ]]>
<![CDATA[Imanda Firmantyas Putri Pertiwi]]>;
<![CDATA[Indriyana Puspitosari]]>;
<![CDATA[Fitri Laela Wijayati]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
Show Abstract
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DOI: 10.18326/muqtasid.v10i2.124-138
<![CDATA[AbstractThis paper is aimed to evaluate the Islamic Performance of Sharia Rural Banks (SRBs) in Indonesia by using the Islamicity Performance Index (IPI). The data are taken from SRBs from 2014 to 2016 (those include PF and Profit), as well the liquidation of SRBs in those years. The sample is taken by using a purposive sampling technique. Then, there are 82 SRBs samples and observing 246 pcs data. The data are obtained by evaluating their financial reports through the websites of Central Bank of Indonesia or Financial Services Authority (Otoritas Jasa Keuangan-OJK) as well as the SRBs websites. The data are analyzed by non-statistic quantitative and descriptive qualitative techniques. The results are gained from each indicator of their average Islamic Performance Index. The result shows that the Islamic Performance Index of Sharia Rural Banks is unsatisfied. Henceforth, this study has several limitations that may be observed in the next research. Moreover, this research excludes the welfare indicators of the director-employee and AAOIFI index.Penelitian ini bertujuan untuk menilai kinerja keislaman (Islamicity) Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia. Penelitian ini menggunakan sampel BPRS di Indonesia dari tahun 2014 hingga 2016, dengan menggunakan teknik purposive sampling. Sampel akhir yang diperoleh adalah 82 SRB sehingga data yang diamati adalah 246 pcs data. Data diperoleh dengan mengakses laporan keuangan mereka melalui situs web Bank Sentral Indonesia atau Otoritas Jasa Keuangan (OJK) serta situs web masing-masing BPRS. Penelitian ini dianalisa dengan menggunakan teknik kuantitatif non-statistik dan deskriptif kualitatif. Hasil penelitian menemukan bahwa kinerja bank syariah berdasarkan Indeks kinerja keislaman adalah “tidak memuaskan”. Bagaimanapun, penelitian ini memiliki beberapa batasan yang dapat diperoleh melalui penelitian selanjutnya. Penelitian ini tidak termasuk indikator kesejahteraan direktur-karyawan dan indeks AAOIFI. ]]>
<![CDATA[Pengaruh Mekanisme Corporate Governance, Profitabilitas, Intellectual Capital, dan Corporate Risk Disclosure Terhadap Nilai Perusahaan (Studi pada Perusahaan Manufaktur Yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2014-2016) ]]>
<![CDATA[Ulil Albab]]>;
<![CDATA[Fitri Laela Wijayati]]>
<![CDATA[ EBBANK Vol 9, No 1 (2018): EBBANK Vol.9 No.1 Juni 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[This study aims to determine the effect of economic value added,intellectual capital, and corporate governance on firm value. The object studied in this research is manufacturing companies listed in Indonesia Sharia Stock Index for the period 2014-2016. The sample was chosen by using purposive sampling technique and obtained by 30 companies. This study uses secondary data obtained from annual reports of sample companies obtained through the Indonesia Stock Exchange website (www.idx.co.id). The results show that economic value added negative effect on the firm value, intellectual capital positive effect on the firm value, have an effect on firm value while managerial ownership, board of commissioners, and audit committee have no effect on firm valuerelationship with CEI and ISR. CEI and ISR has relationship with sharia bank performance]]>
<![CDATA[Tekanan Internal dan Eksternal, Etika Identitas Perusahaan, Islamic Social Responsibility dan Kinerja Keuangan : Studi pada Bank Syariah di Kawasan ASEAN ]]>
<![CDATA[Fitri Laela Wijayati]]>
<![CDATA[ EBBANK Vol 8, No 2 (2017): EBBANK Vol.8 No.2 Desember 2017 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[The purpose of this study is to indentified relationship between internal dan eksternal pressure as an atecedence to Corporate Ethical identity (CEI) disclosure dan Islamic Social Responsibility (ISR) disclosure with sharia’ bank performance. This study used two control variabel GPP per capita and branch sharia’ bank amount. The sample of this study is sharia bank in ASEAN which used panel data in periode 2013-2016 with total sample is 92 sample. Used Partial Least Square (PLS) analysis data to analysis model fit and analysis of each variable. This study found that fianncial resources as an internal pressure proxied hasn’t relationship with CEI but has relationship with ISR. Management Discussion Analysis has relationship with CEI and ISR, concentration of shareholding as external pressure proxied hasn’t relationship with CEI and ISR. CEI and ISR has relationship with sharia bank performance]]>
<![CDATA[Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Dewan Direksi, Dan Ukuran Dewan Komisaris Terhadap Biaya Keagenan ]]>
<![CDATA[Fitri Laela Wijayati]]>
<![CDATA[ EBBANK Vol 6, No 2 (2015): EBBANK Vol.6 No.2 Desember 2015 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[Agency problem appears because of conflict interest between managers as a agen and firm’s owner as a principal. Conflict of interests between the firm’s managers and the firm’s owners causes agency cost. Prior study demostrated that ownership structure and board structure can reduce agency cost. This study aims to analyze the effects of managerial ownership, institutional ownership, board of director size, and board of commissioner size on agency cost. Agency cost as a dependent variable in this study measured by total asset turnover and operating expense ratio. This paper based on the previous research by Ang et al. (1999), Singh et al. (2003) and Faisal (2004). Sample of this study consist of firms listed in Indonesian Stock Exchange in 2009-2013. The sampling method that used in this study is purposive sampling method consist of 195 observation. Hypothesis testing using multiple regression analysis. This study found that managerial ownership and board of commissioner size do not have significant effects on reduce agency cost. Institutional ownership and board of director size have significant effects on reduce agency cost.]]>
<![CDATA[Financial Restatement on Manufacture Sector Company Reviewed from The Aspect of Corporate Governance and Company-Specific Characteristics ]]>
<![CDATA[Fitri Laela Wijayati]]>
<![CDATA[ Accounting and Finance Studies Vol. 3 No. 1 (2023): Issue: January ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/afs31.6202023
<![CDATA[This research was conducted because there was a phenomenon of financial restatement by manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. This study was conducted with the aim to test whether there was an influence of the independent variable corporate governance and company-specific characteristics on the dependent variable of financial restatement. The population in this study were manufacturing sector companies listed on the Indonesia Stock Exchange for the 2015-2020 research period. The sampling technique used was purposive sampling so that a sample of 42 companies was obtained for 6 years and produced 252 observational data. The data analysis technique used in this research was logistic regression analysis. The results of the study showed that the audit quality variable had a positive effect on financial restatement, while the variable size of the board of commissioners, independent commissioners, audit committee expertise, audit quality, executive compensation, company age, company performance, company leverage and liquidity have no effect on financial restatement.]]>
<![CDATA[Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange ]]>
<![CDATA[Finka Febrianingrum]]>;
<![CDATA[Fahri Ali Ahzar]]>;
<![CDATA[Sayekti Endah Retno Meilani]]>;
<![CDATA[Fitri Laela Wijayati]]>;
<![CDATA[Wahyu Pramesti]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol27.iss2.art2
<![CDATA[This study aims to determine the effect of auditor specialists, auditor reputation, auditor gender, auditor education level, and auditor professional certification on audit report lag by using research objects, namely all companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this study used a purposive sampling technique. The data analysis used in this study is the Eviews 9 panel data regression analysis software. The results show that the auditor specialist independent variable has a negative effect on audit report lag. Meanwhile, auditor reputation, auditor gender, and auditor education level do not effect audit report lag. The professional certification of auditors has a positive effect on audit report lag. Meanwhile, the addition of control variables, namely firm size and loss, has a positive effect on audit report lag. However, the control variable ROA has a negative effect on audit report lag.]]>
