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All Journal Jurnal Pendidikan Akuntansi Indonesia EL-MUHASABA Monex: Journal of Accounting Research Indonesian Journal of Sustainability Accounting and Management AKRUAL: Jurnal Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ULTIMA Accounting JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akurasi : Jurnal Studi Akuntansi dan Keuangan Prosiding Konferensi Nasional PKM-CSR JRABA Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi Proceeding National Conference Business, Management, and Accounting (NCBMA) Indonesian Journal of Sustainability Accounting and Management Proceeding of International Conference on Entrepreneurship (IConEnt) E-JURNAL AKUNTANSI
Triwacananingrum, Wijaya
Fakultas Ekonomi Dan Bisnis Universitas Pelita Harapan, Indonesia
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Nursing Public Health Social Sciences

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SUSTAINABILITY REPORTING AND SUSTAINABLE GROWTH RATE: COVID-19 AS MODERATING VARIABLE Violin Meidy Theresia; Wijaya Triwacananingrum
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 1 (2022): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.284 KB) | DOI: 10.25105/mraai.v22i1.12824

Abstract

Riset ini dilakukan untuk mengungkapkan pengaruh pelaporan keberlanjutan terhadap sustainable growth rate perusahaan, serta apakah situasi pandemi COVID-19 memoderasi pengaruh tersebut. Penelitian ini didasari dengan adanya value creation dari pelaporan keberlanjutan yang berhubungan erat dengan pertumbuhan perusahaan secara jangka panjang, namun ditemukan masih minimnya penelitian yang menghubungan pelaporan keberlanjutan dengan sustainable growth rate, sebagai salah satu alat krusial untuk mengukur pertumbuhan perusahaan. Variabel moderasi COVID-19 juga diikutsertakan karena rentang waktu penelitian 2018 - 2020 mencakup periode 2020 sebagai tahun dimulainya COVID-19 merebak di Indonesia. Data penelitian ini bersumber dari laporan keuangan dan laporan keberlanjutan perusahaan yang terdaftar di BEI dengan sampel penelitian yang berjumlah 43 perusahaan. Hasil penelitian ini menunjukkan bahwa pelaporan keberlanjutan berpengaruh signifikan terhadap sustainable growth rate dengan arah pengaruh yang bervariasi tergantung dimensi pelaporan keberlanjutan berdasarkan GRI Standards, yaitu pengaruh positif oleh dimensi ekonomi dan lingkungan, dan pengaruh negatif oleh dimensi sosial. Di samping itu, penelitian ini juga membuktikan pandemi COVID-19 memoderasi hubungan pelaporan keberlanjutan dimensi ekonomi, lingkungan, dan sosial dengan sustainable growth rate. Penemuan ini dapat berguna bagi berbagai pihak, terutama manajemen perusahaan, dalam merencanakan strategi keuangan dan kegiatan pelaporan keberlanjutan untuk mengoptimalkan value creation yang dapat dihasilkan.   This research is conducted to demonstrate the impact of sustainability reporting on the sustainable growth rate, as well as to prove whether the COVID-19 pandemic situation moderated this impact. The background of this research is that the value creation of sustainability reporting is closely related to the company's long-term growth. However, it is found that research connecting sustainability reporting to sustainable growth rate, as one of the crucial tools to measure growth, is still very rare. The moderating variable COVID-19 is also included because the research period 2018 - 2020 covers the 2020 as the year the COVID-19 outbreak began in Indonesia. The data are sourced from financial and sustainability reports of companies listed on the IDX with a final sample of 43 companies. The result of this research shows that sustainability reporting has a significant impact on sustainable growth rate in various directions according to the sustainability reporting dimensions based on GRI Standards: positive influence by economic and environmental dimensions, and negative influence by social dimension. Besides, this research also finds that the COVID-19 pandemic moderates the relationship between the economic, environmental, and social dimensions of sustainability reporting and sustainable growth rate. These findings are useful for various parties and organizations, especially company management, in planning financial strategies and sustainability reporting activities to optimize the value creation that can be generated.
PENGARUH FIRM CHARACTERISTIC PADA SUSTAINABILITY REPORT DISCLOSURE: CORPORATE GOVERNANCE MECHANISM SEBAGAI VARIABEL MODERASI Wijaya Triwacananingrum; Mufti Adhiprawira Putera
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Penelitian ini akan menguji apakah firm characteristic dapat mendorong pengungkapan sustainability report serta melihat apakah mekanisme corporate governance dapat memperkuat hubungan firm characteristic terhadap pengungkapan sustainability report. Firm characteristic dibagi menjadi tiga variabel yaitu profitabilitas yang dihitung menggunakan return on asset, leverage yang dihitung menggunakan debt to equity ratio, dan likuiditas yang dihitung menggunakan current ratio. Perusahaan yang digunakan dalam penelitian adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) pada tahun pengamatan 2018 hingga tahun 2021 dan telah mengungkapan sustainability report pada periode tersebut. Total sampel perusahaan yang berhasil dikumpulkan sebesar 76 perusahaan yang menghasilkan 131 total observasi. Hasil dari penelitian ini adalah leverage mempunyai pengaruh siginifikan terhadap pengungkapan sustainability report, dan corporate governance dapat memperkuat hubungan likuiditas perusahaan terhadap pengungkapan sustainability report. Hasil tersebut dapat juga memperlihatkan suatu pembuktian pentingnya pengungkapan sustainability report bagi perusahaan untuk meningkatkan kepercayaan stakeholder kepada perusahaan.
The Disclosure Effect of Sustainability Reporting and Financial Statements on Investment Efficiency: Evidence in Indonesia Devina Rizky Amalia; Wijaya Triwacananingrum
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.512

Abstract

This study aims to provide empirical evidence regarding the effect of the quality of financial statements and the intensity of reporting on a company’s sustainability efforts on investment efficiency. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) sectors in 2018–2019. This study implemented a purposive sampling technique. The population derives from 52 companies with a combined sample of 104 data, uses multiple linear regression, and performs a classical assumption test. Hypothesis testing in this study used a simultaneous significance test and partial regression test appropriately. This study found that the quality of financial reports directly affects investment efficiency. The intensity of the sustainability report does not affect the company's investment efficiency; therefore, the sustainability report does not become a reference point for making investment decisions for greater efficiency. The author concluded that non-financial information does not affect investment decisions. This research proves that public companies in Indonesia can use financial reports to affect investment efficiency, whereas sustainability reports cannot be used for this purpose.
Green Accounting and Different Perspective of Financial Performance Triwacananingrum, Wijaya; 'Alim, Nur
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.26775

Abstract

Purpose: This research aims to examine the effect of green accounting on company financial performance using quantitative methods. Method: This research uses quantitative methods with a descriptive analysis approach. Data analysis using multiple linear regression testing methods. The company's financial performance in this study was measured using Return on Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS). Meanwhile, the independent variable is the implementation of green accounting. Results: The results showed that green accounting has a positive and significant impact on financial performance as measured by ROA and EPS, while the measurement of financial performance did not affect ROE. Implications: this research is expected to serve as a reference for future researchers and as a consideration for investors and entrepreneurs in determining strategic steps in business. Novelty: This research elaborates on 260 samples from the Basic Material, Chemical, and Healthcare Sectors.
The Effects Of Sustainability Report Disclosures Towards Financial Performance Of Companies Listed In IDX80 Triwacananingrum, Wijaya; Su, Sienish
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i3.y2023.p290-308

Abstract

In an endeavour to develop sustainability, companies disclose sustainability reports as a practice of corporate responsibility practices towards social and environment, which oriented towards fulfilling public expectations for the existence of a business. This study aims to examine the effect of disclosing economic performance, environmental performance, and social performance in sustainability report on the financial performance of companies listed in the IDX80 stock index. Disclosures of sustainability report is measured using the GRI Standards Index. The independent variables in this study are disclosure of economic performance, disclosure of environmental performance, and disclosure of social performance. The dependent variable in this study is return on assets. This study is a quantitative study using a sample of 47 companies listed on the IDX80 stock index as the research object. The data collection method used is the documentation method of content analysis of sustainability reports and financial reports. The data analysis method used the multiple linear regression analysis method. The results show that the disclosure of economic performance, environmental performance, and social performance partially has no effect on the company’s financial performance.
THE EFFECT OF CORPORATE GOVERNANCE AND FIRM’S CHARACTERISTICS ON THE QUALITY OF SUSTAINABILITY REPORTING ON COMPANIES IN INDONESIA Triwacananingrum, Wijaya; Hamdari, Janice; Priscilla, Savira Sandra; Valerie, Valerie
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study aims to provide empirical evidence regarding the effect of corporate governance and company characteristics on the quality of sustainability reporting. Where the corporate governance component used is the board size (BD_SZ), board independence (BD_ID) , and audit committee (AU_CM) while the characteristic component is the return on assets (ROA), current ratio (CR), leverage (DER) and company size (SIZE). The sampling method using purposive sampling method and for data analysis using multiple regression analysis methods with the help of the SPSS program application. This study uses a sample of 106 companies in Indonesia. Hypothesis testing results show that BD_SZ and ROA further enhance the quality of sustainability reporting. DER negatively affects the quality of sustainability reporting. Whereas BD_ID, AU_CM, CR and SIZE are proven to have no effect on the quality of sustainability reporting.
PENGARUH SUSTAINABILITY REPORT DISCLOSURE TERHADAP FIRM VALUE: STUDI EMPIRIS PADA COSTUMER SECTOR DI INDONESIA Erlyn, Patricia; Triwacananingrum, Wijaya
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Penelitian ini adalah penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh pengungkapan laporan keberlanjutan terhadap nilai perusahaan. Sampel yang digunakan pada penelitian ini sebanyak 134 dari populasi perusahaan manufaktur sektor konsumsi primer dan sektor bukan konsumsi primer yang terdaftar di BEI pada tahun 2019-2022. Metode pemilihan sampel yang digunakan pada penelitian ini adalah dengan metode purposive sampling. Pengolahan data yang digunakan peneliti dalam menganalisa data menggunakan SPSS. Pada penelitian ini, variabel independent terdiri dari 3 variabel yaitu pengungkapan laporan keberlanjutan aspek ekonomi (EkDIS), pengungkapan laporan keberlanjutan aspek Lingkungan (LiDIS), pengungkapan laporan keberlanjutan aspek sosial (SoDIS) yang diproksikan menggunakan sustainability report disclosure index (SRDI) dari setiap aspek dan memiliki variabel dependen yaitu Nilai perusahaan (TobQ) yang diproksi oleh Tobin Q serta memiliki 4 variabel kontrol yaitu SIZE untuk menghitung ukuran perusahaan, AGE untuk menghitung umur perusahaan, ROA untuk menghitung profitabilitas, DAR untuk menghitung solvabilitas. Pada penelitian ini memiliki hasil penelitian yang menunjukan bahwa pengungkapan laporan keberlanjutan aspek ekonomi, pengungkapan aspek lingkungan dan pengungkapan laporan keberlajutan aspek sosial tidak mempengaruhi nilai perusahaan.
COMPARATIVE ANALYSIS OF SUSTAINABILITY REPORTING QUALITY ON GRI STANDARDS Triwacananingrum, Wijaya; Azaria, Andrea; Elizabeth, Elizabeth; Novia, Giovani
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The performance and success of a company is not only seen from a financial perspective, but also how the company can survive and manage resources sustainably. Therefore, companies need awareness of the importance of preparing sustainability reports as a basis for assessing company performance in non-financial terms. Guidelines for creating sustainability reports were prepared by the Global Reporting Initiative, which recently revised previous guidelines. This change in guidelines has only been implemented in the last two years, so further research is needed regarding its impact on the quality of sustainability reports. The data collection technique is carried out by analyzing the relevant documents, namely the company's sustainability report. Reports are analyzed based on predetermined indicators, and then classified in interval form so that they can be ranked based on the assessment compiled by NCSR in the ASRR assessment. It can be concluded from the research results that there were 107 changes in disclosure, which we then grouped into 11 sectors; the impact of changes in guidelines was most felt by the financial service company sector. Then the calculation results also show a change in the quality of sustainability reports from changing the GRI-G4 guidelines to GRI-Standards. These changes resulted in an increase in the report's quality rating from "Poor" to "Fair". This shows that the change in sustainability reporting guidelines from GRI-G4 to GRI-Standards has had a positive impact on the quality of sustainability reports. Changes in quality are progressive, so it is believed that the results obtained can improve if the research is carried out again in the next few years.
Types of CEO Owner, Professional CEO, and CEO Gender Diversity in Earnings Management Maria Dewanti Timbo; Wijaya Triwacananingrum
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This research was conducted with the aim of finding out whether there is an influence of the type of CEO Owner, CEO Professional, and CEO gender on earnings management practices. The research was conducted on companies listed on the Indonesia Stock Exchange (BEI) in the period 2020 to 2022, by excluding companies operating in the financial industry. The authors used secondary data in this research, namely in the form of company financial reports for the 2020-2022 period obtained from S&P Capital IQ, company annual reports obtained from the IDX website and the company's official website. The number of samples in this research was 60 companies registered on the IDX using a data analysis technique, namely multiple linear regression. The research results show that CEO owners do not have a significant influence on earnings management compared to professional CEOs, and male CEOs do not have a significant influence on earnings management compared to female CEOs.
THE EFFECT OF SUSTAINABILITY REPORT QUALITY ON REVENUE GROWTH GENDER OF THE BOARD OF DIRECTORS AS A MODERATING VARIABLE Triwacananingrum, Wijaya; Rembulan, Sri
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to determine the relationship between the influence of the association between the quality of sustainability reports on revenue growth, as well as the gender diversity of the board of directors as a moderator of the relationship between the two variables. This research uses multiple regression model for the analysis tool. A sample of 146 data was collected from 73 industrial, energy, and mineral resource companies listed on the Singapore Exchange (SGX) for two periods (2018-2019). The results showed that the quality of the sustainability report had no significant effect on revenue growth. In addition, the results of this study also show that the gender diversity of the board of directors does not significantly affect the relationship between the quality of sustainability reports and revenue growth.
Co-Authors 'Alim, Nur Aloysius Harry Mukti Angela Merici Biuty Azaria, Andrea Benedictus Daniel Pradipta See Christian Yonathan Philia Devina Rizky Amalia Elizabeth Yohanes Ellesia Briohny Gunawan Erlyn, Patricia Hamdari, Janice Irene Monica Plesley Jemmima Rachmadita Jessica Tedja Jovita Marcella Maria Dewanti Timbo Maria Euginia Mufti Adhiprawira Putera Muhammad Gifari Novia, Giovani Priscilla, Savira Sandra Rayhan Mahatma Harikusuma Redilla Wisman Rembulan, Sri Shelly Lolitha Silphianie Su, Sienish Valerie, Valerie Velda Verika Violin Meidy Theresia Wijaya, Gabriella Michelle