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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal The Messenger JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Research In Management and Accounting (RIMA) Jurnal Aplikasi Akuntansi Journal of Accounting Auditing and Business Jurnal Akuntansi Bisnis Perspektif Akuntansi Journal of International Conference Proceedings Indonesian Management and Accounting Research Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI Research In Management and Accounting (RIMA)
Arthik Davianti
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Firms’ Profitability and Stock Returns: Does it Always Affect Positively? Budi, Hananiel Stephen Mangku; Davianti, Arthik
International Journal of Social Science and Business Vol 6, No 1 (2022): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i1.41927

Abstract

Stocks reflect a company’s owner proof, which means that every investor expects the maximum returns from the cost incurred when buying stocks. Previous research stated that profitability has a positive relationship with stock returns. Meaning that a highly profitable company will increase the company values, and eventually, the stock prices will increase. However, the Indonesia Consumer Goods Industry Index drops significantly in 2018–2019, while most companies have good profitability. Therefore, this research aims to test whether profitability always has a positive relationship with the company stock returns. This research uses a sample of 35 IDX Consumer Goods Industry companies for 2017–2019 with a multiple regression method. Profitability variables used in this research are net income, return on equity, and sales growth. The result indicates that net income and return on equity have a significant positive effect on the stock returns; otherwise, sales growth has no significant effect on the stock returns.
An Accounting Perspective of Tax Amnesty in Indonesia Euodia Shienny Natania; Arthik Davianti
Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.772 KB) | DOI: 10.24198/jaab.v1i1.15645

Abstract

In 2016, the Indonesian government has issued a new tax program, which is tax amnesty. The application of tax amnesty was driven by of the global economic downturn, due to the decreasing trading activity, followed by the increasing prices of the export-import activity. In addition, the tax ratio in Indonesia is considered to be too low compared to other neighboring countries. However, as anticipated, the implementation of tax amnesty requires global information disclosures, particularly repatriation fund from overseas investments. For example, in addition to banks in Indonesia, Singapore is one of a place to invest. According to The Jakarta Post (2016), more than a half of Singapore’s economy is supported by Indonesian business people with an estimation of US$200 billion in private banking assets and 40 percent of the island’s total private banking assets. Such investments are to be disclosed in tax amnesty program. This particular disclosure as in Automatic Exchange of Information (AEoI) will start in 2018 and also the revision of banking regulation to disclose data for taxation. AEoI is already agreed in Group of Twenty’s (G-20) meeting last February in China (Merah Putih Bisnis, 2016). After arrived in this situation, taxpayers cannot conceal their asset anymore from the tax authority. The disclosures will include financial proxy war such as assets protection scheme and international planning that will inflict country financial loss (Aliandu, 2016). The Indonesian government also considered tax amnesty as a way out to solve its economic problems. Therefore, the underlying perception for that consideration is that tax amnesty is expected to gain more funds from tax based on disclosing the repatriation fund from overseas investments.
GRI 306 (2016): Praktik Pengungkapan Pengelolaan Limbah Pada Industri Tambang Sektor Logam dan Mineral Arthik Davianti; Octasari Anggi Putri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.796

Abstract

This research aim of learning about the disclosures made in the sustainability report based on GRI standards on the company’s CSR activities that focus on waste management. Case  occur as a result of inappropriate waste management, especially in the mining industry  which has a negative impact on society and the environment. This makes waste management practices as the company's focus related to CSR activities disclosed through sustainability reports according to GRI standards interesting to study. This research applies a qualitative approach using content analysis techniques that focus on the subject and context classified through keywords known as disclosure groups. This study focuses on the metal and mineral sector mining industry listed on the Indonesian stock exchange, especially companies that publish sustainability reports according to GRI standards for the 2018-2020 period. The results of this research are in line with the stakeholder’s theory with show indicate that based on the disclosure group, most of the observed companies have implemented waste management and have made CSR disclosures according to the GRI 306:2016 standards,as a form of corporate responsibility. In conclusion, companies that published sustainability reports based on the GRI standards presented the reports  that were complete, informative, and comprable. Accordingly, companies can increase the disclosure of CSR activities especially in term of waste management, to meet the needs of stakeholders.
Kinerja Keuangan Perusahaan Farmasi BUMN dan Non-BUMN Sebelum dan Selama Pandemi Michelia Yemima Hardwi Atmaja; Arthik Davianti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.874

Abstract

Since the emergence of COVID-19 in Indonesia, several corporate sectors in Indonesia have had their operational activities disrupted, which has caused a decline in revenue. However, there are industrial sectors that have benefited from the COVID-19 pandemic. One of them is the pharmaceutical industry. This study aims to determine the financial performance of public and private pharmaceutical companies before and during the pandemic. This research is descriptive quantitative research with the data source being secondary data. The data analysis technique uses net profit margin and returns on equity as profitability ratio, current ratio and quick ratio as liquidity ratio, total asset turnover and inventory turnover as activity ratio, debt to equity ratio, and debt to asset ratio as solvency ratios. The results show that private companies have better financial performance than public companies. Sido Muncul company has the best liquidity and solvency performance among other companies. Merck Indonesia has the best profitability performance, while Pyridam Farma has the best activity performance. In contrast, Indofarma has the worst performance among others even though in terms of activity performance, Indofarma is the most efficient company in selling products. Sejak kemunculan COVID-19 di Indonesia, beberapa sektor perusahaan di Indonesia terganggu aktivitas operasionalnya yang menyebabkan penurunan pendapatan. Namun, terdapat sektor industri yang diuntungan dari adanya pandemi COVID-19. Salah satunya industri farmasi. Penelitian bertujuan untuk mengetahui kinerja keuangan perusahaan farmasi BUMN dan Non-BUMN sebelum dan selama pandemi. Penelitian ini merupakan penelitian kuantitatif deskriptif dengan sumber data yang digunakan berupa data sekunder. Teknik analisis data menggunakan analisis rasio profitabilitas yaitu net profit margin dan return on equity, rasio likuiditas yaitu current ratio dan quick ratio, rasio aktivitas yaitu total asset turnover dan inventory turnover, dan rasio solvabilitas yaitu debt to equity ratio dan debt to asset ratio. Hasil penelitian menunjukkan bahwa perusahaan Non-BUMN memiliki kinerja keuangan perusahaan yang lebih baik dari perusahaan BUMN. Hal ini dapat dilihat bahwa perusahaan Sido Muncul memiliki kinerja likuiditas dan solvabilitas paling baik diantara perusahaan lainnya. Kinerja profitabilitas paling baik dimiliki oleh perusahaan Merck Indonesia sedangkan Pyridam Farma memiliki kinerja aktivitas terbaik diantara lainnya. Sementara Indofarma memiliki kinerja paling buruk diantara lainnya meskipun pada kinerja aktivitas, Indofarma merupakan perusahaan yang paling efisien dalam menjual produknya.
Does broad gender diversity affect corporate social responsibility disclosures? Jean Stevany Matitaputty; Arthik Davianti
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.81 KB) | DOI: 10.31106/jema.v17i1.3612

Abstract

Nowadays, corporate social responsibility (CSR) disclosures becoming a business world issue. Many public listed companies are voluntarily disclosing their CSR information. This study aims to examine the relationship between gender diversity and CSR disclosures in basic and chemical manufacturing companies listed on the Indonesian stock exchange during 2014 to 2016 periods. The analysis method used in this research was a mixed-method, a combination of quantitative and qualitative analysis techniques. The quantitative analysis implemented in the study by utilizing the Spearman correlation. Further, qualitative analysis was based on content analysis. The results of this study showed that there is a lack of gender diversity amongst board members since the number of women on the boards in basic and chemical manufacturing companies still being a minority. Therefore, the relationship between gender diversity as measured by the level of female on the company board and CSR disclosures were insignificant.
Firms’ Profitability and Stock Returns: Does it Always Affect Positively? Hananiel Stephen Mangku Budi; Arthik Davianti
International Journal of Social Science and Business Vol. 6 No. 1 (2022): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i1.41927

Abstract

Saham mencerminkan bukti pemilik perusahaan, artinya setiap investor mengharapkan pengembalian yang maksimal dari biaya yang dikeluarkan saat membeli saham. Penelitian sebelumnya menyatakan bahwa profitabilitas memiliki hubungan positif dengan return saham. Artinya perusahaan yang sangat menguntungkan akan meningkatkan nilai perusahaan, dan pada akhirnya harga saham akan meningkat. Namun, Indeks Industri Barang Konsumen Indonesia turun signifikan pada 2018–2019, sementara sebagian besar perusahaan memiliki profitabilitas yang baik. Oleh karena itu, penelitian ini bertujuan untuk menguji apakah profitabilitas selalu memiliki hubungan positif dengan return saham perusahaan. Penelitian ini menggunakan sampel sebanyak 35 perusahaan Industri Barang Konsumen BEI periode 2017–2019 dengan metode regresi berganda. Variabel profitabilitas yang digunakan dalam penelitian ini adalah laba bersih, return on equity, dan pertumbuhan penjualan. Hasil penelitian menunjukkan bahwa laba bersih dan return on equity berpengaruh positif signifikan terhadap return saham; sebaliknya pertumbuhan penjualan tidak berpengaruh signifikan terhadap return saham.
Praktik Pengungkapan Emisi: Studi Empiris Lima Nominator ISRA sepanjang 2007-2016 Christya Nur Febriani; Arthik Davianti
Perspektif Akuntansi Vol 1 No 1 (2018)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (805.262 KB) | DOI: 10.24246/persi.v1i1.p71-89

Abstract

The objective of this study is to explore emissions disclosures by five Indonesian Sustainability Reporting Awards (ISRA) nominee companies and to indicate disclosure items proper for condition in Indonesia. This research utilized a case study approach regarding five ISRA nominees during 2007-2016, which included both public and private mining companies. The study applied content analysis techniques with the Global Reporting Standard 2016 as content guidelines. The results showed indication type of industry impact towards the emission disclosures practice, particularly the extent of emissions disclosures.
TREADING THE SUSTAINABLE DEVELOPMENT CONCEPT: NARRATIVE EXPRESSION OF A STATE-OWNED ENTERPRISE Natasia Alinsari; Arthik Davianti
Research In Management and Accounting (RIMA) Vol 5, No 1 (2022): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i1.3845

Abstract

One idea that focuses on the three pillars of sustainability, the economic, social, and environmental pillars, is sustainable development. The main challenge is achieving the balance of economic, social, and environmental elements. BUMN, as a business unit owned by the Government of Indonesia, has a unique role as an agent of development based on the concept of sustainable development. For a corporation in the mining industry, the task is particularly difficult. The integration of a state-owned company's idea of sustainable development, including actions stated in the disclosures, is investigated in this study. Observational data in this study are narrative disclosures presented in the Company's sustainability report from 2007 to 2018. This study applies qualitative content analysis techniques. The results presented are the initial results of the analysis conducted. The results revealed that as a state-owned company, the Company exhibited the concept of sustainable development as a basis for presenting sustainability reports that showed economic performance, social responsibility, and the environment. Disclosure of environmental and social performance has a larger portion than economic performance. Observation companies prioritize environmental preservation and social aspects, including human rights, labor, product responsibility, and society in carrying out corporate activities.
CORPORATE SOCIAL RESPONSIBILITY (CSR): PROFIT SEEKING OR SOCIAL ACTIVITY? Nia Hariana; Arthik Davianti
Jurnal Akuntansi Bisnis Vol 13, No 2 (2020): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v13i2.2144

Abstract

ABSTRACT: A company is required to do the Corporate Social Responsibility (CSR) as a form of responsibility to the stakeholders. In general, CSR activities give several impacts on companies and also the surrounding environment or residents. Companies tend to spend a high CSR expenditure with a possibility to influence their profit but some argue that CSR expenditure is related to companies’ social objectives. The research was conducted with the aim to analyze the effect of CSR on future financial performance and corporate social activity. The data of the research uses secondary data through the annual report and financial report of consumer goods manufacturing industries that registered in the Indonesia Stock Exchange. The result of the research showed that CSR expenditure has no significant effect on future financial performance. However, the company will still report their CSR expenditure as a signal to the users of financial statements. Further, the result of this study shows that CSR expenditure has a significant effect on social activities. This research can be used by shareholders, investors, and other companies in choosing a company with a good image seen from their CSR to work with. Afterward, further research is expected to use other moderating variables such as Return on Equity (ROE) or Earning per Share (EPS) in measuring the relationship of CSR and financial performance. Keywords: Corporate social responsibility, future financial performance, corporate social activity.  ABSTRAK: Sebuah perusahaan wajib melakukan Tanggung Jawab Sosial Perusahaan sebagai bentuk tanggung jawab kepada para pemangku kepentingan. Secara umum, kegiatan Tanggung Jawab Sosial Perusahaan memberikan beberapa dampak bagi perusahaan dan juga lingkungan atau atau masyarakat sekitar. Perusahaan cenderung mengeluarkan pengeluaran atas Tanggung Jawab Sosial Perusahaan dengan cukup tinggi dengan harapan dapat mempengaruhi keuntungan perusahaan. Akan tetapi, beberapa berpendapat bahwa pengeluaran dari Tanggung Jawab Sosial Perusahaan berhubungan dengan tujuan sosial perusahaan. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh Tanggung Jawab Sosial Perusahaan terhadap kinerja keuangan masa depan dan aktivitas sosial perusahaan. Data penelitian menggunakan data sekunder melalui laporan tahunan dan laporan keuangan industri manufaktur barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa pengeluaran atas Tanggung Jawab Sosial Perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan masa depan perusahaan. Meski demikian, perusahaan tetap akan melaporkan pengeluaran atas Tanggung Jawab Sosial Perusahaan sebagai sinyal bagi pengguna laporan keuangan. Lebih lanjut, hasil penelitian ini menunjukkan bahwa pengeluaran atas Tanggung Jawab Sosial Perusahaan berpengaruh signifikan terhadap kegiatan sosial perusahaan. Penelitian ini dapat digunakan oleh pemegang saham, investor, dan perusahaan lain dalam memilih perusahaan dengan citra yang baik dilihat dari Tanggung Jawab Sosial Perusahaan untuk kepentingan menjalin kerjasama.  Selanjutnya penelitian berikutnya diharapkan dapat menggunakan variabel moderasi lain seperti laba atas ekuitas atau penghasilan per saham dalam mengukur hubungan Tanggung Jawab Sosial Perusahaan dan kinerja keuangan perusahaan. Kata kunci: Tanggung jawab sosial perusahaan, kinerja keuangan masa depan, aktivitas sosial  perusahaan. 
Disclosures on Environmental Sustainability Issues based on Regulation and GRI Alfonsa Roselina Purnomo; Arthik Davianti
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1737

Abstract

Sustainability reports are a medium forcompanies to expose their seriousness inaddressing environmental issues.Companies, especially those listed on theIndonesia Stock Exchange, are requiredby OJK through POJK 51 to present asustainability report. This study analyzedenergy sector companies listed on theStock Exchange as a sample. As a result,there were nine companies included in theanalysis. This study implemented contentanalysis. Eight main keywords will be usedto analyze the sustainability report. Theresearch compared the extent of thesustainability report under POJK 51 andthe adequacy of its scope based on theGRI series 300. The data was limited toreports from 2020 since theimplementation of POJK 51 was startedeffectively as of January 1, 2020. Theresults showed that all the analyzedcompanies had prepared the sustainabilityreport, but the report's contents were notentirely followed POJK 51 and GRI series300.
Co-Authors Alfonsa Roselina Purnomo Ariantika, Pratita Garnis Budi, Hananiel Stephen Mangku Cahyadi, Andreas Chleitosia Violen Dentya Paradisa Naibaho Chleitosia Visien Dentya Paradisa Naibaho Christina Kurnia Dewi, Stefani Christya Nur Febriani Dyah Ayu Ningrum Ellionora Novalianti Wongso Sugiarto Salim Euodia Shienny Natania Hananiel Stephen Mangku Budi Izak Yohan Matriks Lattu Jean Stevany Matitaputty Kusuma, Regina Sandra Laoli, Warman Berkat Lina Sinatra Wijaya Mahesa Deni Dwi Permana Michelia Yemima Hardwi Atmaja Monica Adiya Victorie Monika Estefani Susanto Monique Arnova Natasia Alinsari Ndaomanu, Dita Adelia Nia Hariana Nurul Rizki Anindita Nurul Ummi Octasari Anggi Putri Odiningrum, Gracia Priska Prananingrum, Mahardika Putri Rizvanya Anugra Arighi Shahnia, Nurul Ajeng Steffi Kartika Wiwit Damayanti