Articles
<![CDATA[MEN AUDITOR, WOMEN AUDITOR AND AUDIT QUALITY ]]>
<![CDATA[ASTRID RUDYANTO]]>;
<![CDATA[IRWANTO HANDOJO]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v15i2.88
<![CDATA[Many researches on auditor specific characteristic use evidence from psychological researches on the existence of certain sex-based differences amongst individuals.The objective of this study is to see whether indeed there are sex differences in auditor interms of risk profile, problem solving skill, and independence - three important traits with potential of influencing the auditor judgment and audit quality-as it is not obvious thatstereotypical believes about men and women are true or that findings from literature aboutthe general population can be interpreted to the specific context of auditors. Primary data was employed for the study using a sample of 115 auditors, 175 accounting students, 112 management students and 114 nonaccounting and nonmanagement students with independent sample test and mann-whitney u test. The findings suggested there is no sex difference in auditors while overall, there is sex difference in risk profile. It is concluded that there is no sex difference affecting audit quality.]]>
<![CDATA[OWNERSHIP STRUCTURE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIA ]]>
<![CDATA[JUSTIN GEMA PRASETIO]]>;
<![CDATA[ASTRID RUDYANTO]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v22i2.663
<![CDATA[The objective of this research is to find empirical evidence about the effect of ownership structure on corporate social responsibility disclosure. This research uses non-financial companies that consistently listed in Indonesia Stock Exchange from the year 2013 to 2017. Samples are obtained using purposive sampling method, in which 62 companies listed meet the sampling criteria; resulting 310 data available are taken as sample. Multiple linear regression and hypothesis test are used as data analysis method of this research. This research result shows that managerial ownership positively affects corporate social responsibility disclosure, while other ownerships (foreign ownership, institutional ownership and government ownership) have no effect on corporate social responsibility disclosure. The result indicates that reducing agency problem with increased managerial ownership is effective on increasing corporate social responsibility disclosure in Indonesia.]]>
<![CDATA[MIMETIC ISOMORPHISM AS A REASON FOR PREPARING SUSTAINABILITY REPORT ]]>
<![CDATA[Astrid Rudyanto]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2019.10.3.25
<![CDATA[Abstrak: Isomorfisme Mimetik sebagai Alasan Pembuatan Laporan Keberlanjutan. Penelitian ini bertujuan untuk menguji apakah perusahaan di Indonesia membuat laporan keberlanjutan karena isomorfisme mimetik dan apakah pemegang saham menghargai laporan keberlanjutan tersebut. Regresi logistik dan regresi efek tetap digunakan sebagai metode pada perusahaan nonkeuangan yang terdaftar pada tahun 2014-2016 di Bursa Efek Indonesia. Penelitian ini menunjukkan bahwa ketika perusahaa di Indonesia membuat laporan keberlanjutan berdasarkan isomorfisme mimetik, investor meresponnya dengan hati-hati. Mereka sangat cermat dalam merespon setiap informasi yang tersedia. Oleh karena itu, perusahaan harus menunjukkan kepedulian mereka pada CSR dengan kualitas laporan keberlanjutan mereka. Abstract: Mimetic Isomorphism as a Reason for Preparing Sustainability Report. This study aims to examine whether companies in Indonesia make sustainability reports because of mimetic isomorphism and whether shareholders appreciate the sustainability report. Logistic regression and permanent regression are used as a method for non-financial companies listed in 2014-2016 on the Indonesia Stock Exchange. This research shows that when companies in Indonesia produce sustainability reports based on mimetic isomorphism, investors respond carefully. They are meticulous in responding to every available information. Therefore, companies must show their concern for CSR with the quality of their sustainability reports.]]>
<![CDATA[Peran Software Akuntansi dalam Membantu Guru-Guru Akuntansi Menghadapi Era Industri 4.0 ]]>
<![CDATA[Haryo Suparmun]]>;
<![CDATA[Astrid Rudyanto]]>;
<![CDATA[Paulina Sutrisno]]>
<![CDATA[ E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 13, No 1 (2022): E-DIMAS ]]>
Publisher : <![CDATA[Universitas PGRI Semarang ]]>
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DOI: 10.26877/e-dimas.v13i1.4775
<![CDATA[Industri 4.0 yang berbasis teknologi digital, internet dan otomisasi (robotik) telah merubah cara kerja di berbagai bidang usaha, salah satunya adalah memaksa akuntan untuk dapat menggunakan teknologi dalam membantu pekerjaannya. Untuk memperlengkapi siswa dalam menjadi akuntan yang dapat menggunakan teknologi, guru-guru akuntansi harus diperlengkapi dengan pengetahuan terhadap teknologi terlebih dahulu. Teknologi yang harus dikuasai oleh guru-guru akuntansi dan para murid adalah peranti lunak (software) akuntansi. Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) STIE Trisakti bekerja sama dengan PT Ultima Tekno Solusindo memberikan pelatihan mengenai penggunaan software akuntansi Accurate kepada guru-guru akuntansi SMA/SMK di Jakarta. STIE Trisakti mengenalkan software akuntansi Accurate karena software akuntansi Accurate adalah software akuntansi yang paling banyak digunakan oleh perusahaan. Permasalahan yang dihadapi oleh guru-guru akuntansi di Jakarta adalah kurangnya pengetahuan mengenai penggunaan software akuntansi Accurate. Tujuan pengabdian masyarakat ini adalah untuk memberikan pengetahuan mengenai penggunaan software akuntansi Accurate kepada guru-guru akuntansi agar mereka dapat mengajarkan software akuntansi Accurate kepada siswa. Metode pelaksanaan pengabdian meliputi: ceramah, studi kasus, simulasi, dan evaluasi. Hasil yang telah dicapai adalah guru-guru akuntansi dapat menyelesaikan siklus akuntansi dengan software akuntansi Accurate. Target dan luaran yang hendak dicapai adalah meningkatkan pengetahuan guru-guru akuntansi tentang software akuntansi Accurate dan mendorong guru-guru akuntansi untuk mengajarkan software akuntansi Accurate pada siswa. Dengan pelatihan ini, P3M STIE Trisakti berharap agar guru-guru SMK dapat membantu siswa SMK menjadi tenaga kerja yang lebih siap pakai dan terampil dalam era industri 4.0.]]>
<![CDATA[TATA KELOLA DAN FAKTOR LAIN YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[CINDY NATASHYA]]>;
<![CDATA[ASTRID RUDYANTO]]>
<![CDATA[ Media Bisnis Vol 13 No 1 (2021): MEDIA BISNIS ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/mb.v13i1.949
<![CDATA[This study aims to examine the effect of corporate governance (board size, board independence, women on board, internationalization) and other firm characteristics (firm size, profitability, financial leverage, and listing age) on corporate social responsibility disclosure. This research used 132 manufacturing companies listed in Indonesia Stock Exchange during years 2015-2018. Samples were selected by purposive sampling method. Data analysis was performed with SPSS 19th Version Program. Multiple regression was used to analyze data. The result shows that board size, firm size, profitability, and listing age have influence on corporate social responsibility disclosure. While board independence, women on board, financial leverage, and internationalization have no effect on corporate social responsibility disclosure.]]>
<![CDATA[THE EFFECT OF INTERNAL AND EXTERNAL MECHANISM ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ]]>
<![CDATA[Astrid Rudyanto]]>
<![CDATA[ AFEBI Accounting Review Vol 3, No 2 (2018) ]]>
Publisher : <![CDATA[Asosiasi Fakultas Ekonomi dan Bisnis Indonesia ]]>
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DOI: 10.47312/aar.v3i02.195
<![CDATA[Corporate social responsibility disclosure should be controlled by internal and external mechanism to make sure that company is doing its business morally. Board of commissioners are responsible for supervising company from internal. This study uses board (of commissioner) diversity as internal mechanism. Board diversity is measured by board size, women on board , and board tenure. Public visibility acts as external mechanism to watch corporate social responsibility disclosure. Public visibility is measured by firm size, profitability, and listing age. Corporate social responsibility disclosure is measured using content analysis made by Sembiring (2005). This study aims to examine the effect of board diversity and public visibility on corporate social responsibility disclosure. Using 177 manufacturing companies listed in Indonesia Stock Exchange in the period of 2013-2015, the result shows substitution association of internal and external mechanism on corporate social responsibility disclosure. This shows that one of those mechanisms is enough to increase corporate social responsibility disclosure and regulator shall consider external mechanism for making regulation on internal mechanism. Keywords: board diversity, corporate social responsibility disclosure, external mechanism, internal mechanism, public visibility]]>
<![CDATA[Kesadaran Moral VS Pengawasan: Faktor apa yang dapat mengurangi Manajemen Laba? ]]>
<![CDATA[Nada Yolanda]]>;
<![CDATA[Astrid Rudyanto]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v24i1.1243
<![CDATA[As earnings management is management’s opportunistic behavior, board of commissioner is looking for ways to reduce earnings management, whether by increasing director’s moral awareness or monitoring of financial statement. The purpose of this study is to examine effect of moral awareness (disclosing corporate social responsibility) and monitoring (audit firm size, audit industry specialization, audit tenure) on earnings management. Using purposive sampling, this study used 77 samples (231 data) of manufacture companies listed in Indonesia Stock Exchange (BEI) during 2017-2019. Data analysis model used in this study is fixed effect panel multiple regression model. The results show that only corporate social responsibility disclosure which has negative effects on earnings management. It can be implied that moral awareness is more effective to reduce earnings management than monitoring of financial statement.]]>
<![CDATA[IS MANDATORY SUSTAINABILITY REPORT STILL BENEFICIAL? ]]>
<![CDATA[Rudyanto, Astrid]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable investment. Prior to this regulation, several public companies had made sustainability reports and received benefits of sustainability report. This makes issuers ask whether after being obligated, public companies still get the benefits that have been obtained from voluntary sustainability reports and under what conditions the mandatory sustainability reports are beneficial for public companies. This study answers the public companies' doubts by conducting a systematic literature review on research on mandatory and voluntary sustainability reports in Q1 and Q2 journals from 2008-2018. Before answering the issuers' doubts, this study explains the reasons why issuers make voluntary sustainability reports and the benefits derived from voluntary sustainability reports. After that, based on previous research, this study explains whether the benefits obtained from voluntary sustainability reports can still be obtained in mandatory sustainability reports. This study found that sustainability reports were made because of the desire to benefit from these reports initiated by company leaders coupled with institutional pressure. The benefits of voluntary sustainability reports are the positive perception of shareholders and increased concern for the company's sustainability. Mandatory sustainability reports can still provide some (though not all) of the same benefits as voluntary sustainability reports. In addition, the sustainability report must be able to cover the weaknesses of the voluntary sustainability report with the condition that there is strict legal coercion, strict supervision, and the addition of an obligation to audit sustainability information which is strengthened by market demands to make a sustainability report. Therefore, the Indonesian government must pay attention to these conditions for this regulation to be implemented properly.]]>
<![CDATA[Pendampingan Dosen Pada Pembelajaran Akuntansi Secara Daring di SMA Santo Kristoforus II ]]>
<![CDATA[Paulina Sutrisno]]>;
<![CDATA[Astrid Rudyanto]]>;
<![CDATA[Fung Jin Tjhai]]>;
<![CDATA[Nicken Destriana]]>;
<![CDATA[Aan Marlinah]]>
<![CDATA[ Surya Abdimas Vol. 7 No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purworejo ]]>
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DOI: 10.37729/abdimas.v7i1.2500
<![CDATA[Selama pandemi Covid-19, pembelajaran siswa sekolah terpaksa dilakukan secara daring. Bagi guru akuntansi menjadi tantangan sendiri dalam menyampaikan materi yang lebih banyak perhitungan ditambah dengan keterbatasan sarana prasarana yang dimiliki oleh guru dan siswa/siswi SMA. Tingkat kesulitan pelajaran akuntansi yang tinggi memperparah kondisi siswa SMA dalam memahami akutansi dan sangat mempengaruhi minat belajar siswa terhadap pelajaran akuntansi. Berangkat dari kondisi di atas, Pusat Penelitian dan Pengabdian Masyarakat Trisakti School of Management mengadakan pengabdian berupa pendampingan pembelajaran akuntansi secara daring bagi siswa/siswa SMA Santo Kristoforus II. Kegiatan pengabdian masyarakat bertujuan untuk meningkatkan motivasi belajar dan pemahaman akuntansi yang selama ini dirasa sulit untuk dipahami oleh siswa. Kegiatan dilakukan dengan metode pendampingan dan pelatihan secara daring melalui zoom meeting dari awal Oktober 2021 sampai pertengahan November. Materi Pelatihan diberikan berupa siklus akuntansi perusahaan jasa dengan lebih banyak contoh kasus transaksi dan aplikasi yang diakhiri dengan pelatihan software akuntansi Accurate. Antusiame siswa siswi SMA Santo Kristoforus II sangat baik ditandai dengan siswa siswi yang banyak aktif bertanya selama pembelajaran berlangsung. Setelah pelatihan berakhir, tingkat pemahaman akuntansi siswa SMA Santo Kristoforus semakin baik dan minat belajar akuntansi semakin meningkat ditandai dengan permintaan dari siswa untuk diadakan kembali pelatihan dengan materi siklus akuntansi untuk perusahaan dagang]]>
<![CDATA[NEGATIVE PUBLIC TRUST ON POLITICAL CONNECTION: TESTING ON THE EFFECT OF ACCOUNTING CONSERVATISM ON EARNINGS QUALITY ]]>
<![CDATA[Astrid Rudyanto]]>;
<![CDATA[Julisar]]>;
<![CDATA[Debora]]>
<![CDATA[ Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 7 No. 1 (2023): Jurnal Muara Ilmu Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jmieb.v7i1.23299
<![CDATA[Koneksi politik dipandang sebagai jalan pintas untuk mendapatkan legitimasi. Hal itu, dengan demikian, menurunkan kepercayaan publik terhadap koneksi politik. Sebagai pengaruh konservatisme akuntansi terhadap kualitas laba didasarkan pada kepercayaan publik. Makalah ini berpendapat bahwa kepercayaan publik dalam koneksi politik dapat menurunkan pengaruh konservatisme akuntansi terhadap kualitas laba. Dengan menggunakan data panel dari 88 perusahaan manufaktur yang terdaftar secara konsisten di Bursa Efek Indonesia dari tahun 2016 hingga 2018, makalah ini menemukan bahwa konservatisme akuntansi berpengaruh positif terhadap kualitas laba dan koneksi politik menurunkan pengaruh positif konservatisme akuntansi terhadap kualitas laba. Hasilnya menegaskan bahwa publik memiliki persepsi negatif terhadap perusahaan yang terhubung secara politik. Persepsi negatif ini mengaburkan sinyal positif dari praktik konservatisme akuntansi. Political connection is seen as a shortcut to get legitimacy. It, thus, decreases public trust on political connection. As the effect of accounting conservatism on earnings quality is based on public trust. This paper argued that public trust in political connection could decrease the effect of accounting conservatism on earnings quality. Using panel data of 88 manufacturing companies that are listed consistently on Indonesia Stock Exchange from 2016 to 2018, this paper found that accounting conservatism had positive effect on earnings quality and political connection decreased the positive effect of accounting conservatism on earnings quality. The result confirmed that public had negative perception over politically connected firms. This negative perception obscured the positive signal from accounting conservatism practice.]]>
