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All Journal JURNAL AKUNTANSI DAN AUDITING Economic Education Analysis Journal Journal of Economic, Management, Accounting and Technology (JEMATech) JIA (Jurnal Ilmiah Akuntansi) Ilomata International Journal of Management Ilomata International Journal of Management Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Ecoducation Jurnal Akuntansi Kontemporer
Pramudyastuti, Octavia Lhaksmi
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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DOES RELATED-PARTY TRANSACTIONS DISCLOSURE AFFECT THE VALUE RELEVANCE OF FINANCIAL STATEMENTS? Prihastiwi, Diah Agustina; Nugraheni, Agustina Prativi; Pramudyastuti, Octavia Lhaksmi
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4530

Abstract

Research Purpose. This study aims to provide support regarding the value relevance of the additional disclosure of RPTs and its predictive value. Research Method. The sample of this research is 343 public companies listed on the Indonesian Stock Exchange from 2016 to 2020. We analyze the effect of RPTs disclosure on the value relevance of financial statement information and its ability to predict abnormal returns using regression analysis between RPTs sales, non-RPTs sales, and total costs with abnormal returns. Research Results and Findings. The analysis results show that the disclosure of RPTs provides incremental information to the users of the financial statement. Furthermore, the disclosure of RPTs also has a significant positive relationship with abnormal returns. These findings show that the provision of information beyond standard requirements is beneficial to financial statement users.
Related of Whistleblowing System, Academic Funding, and the Implementation of a Green Campus: A Literature Study Arifah, Siti; Rani, Utpala; Pramudyastuti, Octavia Lhaksmi
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77138

Abstract

This study aims to provide an overview of the development of research related to whistleblowing systems, academic funding, and the implementation of green campuses. This research method uses a literature study, using 811 papers obtained from the scopus.com page and then analyzed using the VOSviewer application. The results of this study show that the number of publications on the topic under study from year to year tends to decrease. Some often-discussed variables include accountability, implementation, compliance, and effectiveness. Authors who publish a lot on this topic are Lewis, D., Vandekerckhove, W., Brown, A.J., and Chang, Y. The conclusion of this study shows that on the topic of the whistleblowing system, academic funding, and the implementation of green campuses, it is still very possible to be developed again because of the need to create a better green campus, so that the implementation of whistleblowing must be maximized and need to pay attention to funding.
How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing? Rani, Utpala; Pramudyastuti, Octavia Lhaksmi; Nugraheni, Agustina Prativi
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.23885

Abstract

This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using content analysis of annual reports and website analysis of the PLCs, this study found the companies prefer annual reports than website as the medium to disclose whistleblowing-related information. The disclosure of information on whistleblowing is relatively vary in depth and comprehensiveness. This study also indicated companies reluctance to enclose whistleblowing-related information though it has been obligated by the Indonesian Financial Services Authority (or Otoritas Jasa Keuangan/ OJK). Such reluctance can be associated with the absence of penalty for non-disclosers. This study revealed the interconnection between organization features and whistleblowing system. Thus, the companies do not provide fully information on whistleblowing system to prevent unintended consequences resulted from the disclosure and in turn, to indirectly unjustify the role of the whistleblowing system as a part of effective anti-corruption and anti-fraud strategy.
Co-Authors Agustina Prativi Nugraheni Chaidir Iswanaji Diah Agustina Prihastiwi Endang Kartini Panggiarti Fatimah, Kusdianti Luqman nul Hakim MULYADI Nugraheni, Agustina Prativi Oktaviana, Eka Risti Putri, Gusti Ayu Givsa Inge Ansersa Siti Arifah Suci Nasehati Sunaningsih Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Utpala Rani Veda Prasetyo, Kiki Andhika Yulida Army Nurcahya