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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)
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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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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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.
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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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.
CAPACITY TO ENDURE A SUSTAINABLE FUTURE: POINT OF VIEW OF HIGHER EDUCATION INSTITUTIONS 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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There are currently many institutions, industries (corporations), as well as educational institutions facing performance and sustainability problems. The demand for productive performance is a necessity to excel or at least survive in difficult times like now, especially due to the pandemic. The important things are the role of students in understanding and implementing sustainability, the role of management in implementing governance and the role of lecturers in the tridharma to maintain sustainability. It is deemed necessary that we lecturers as part of community service (Pengabadian Kepada Masyarakat/PKM) want to carry out activities at a university in North Sumatra. This activity will discuss how to socialize sustainability in higher education institution settings, how to improve performance, especially in relation to the tridharma of higher education institution, as well as equip students to learn about corporate cases and the role of governance to achieve sustainability in an institution. This Community Service (PKM) was carried out at the Surya Nusantara Adventist College in North Sumatra. The response to this event was very good considering the benefits for students, lecturers, staff, and management. This was reflected in the response during the event and the response to the results of filling in the questionnaire.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN: GCG SEBAGAI VARIABEL MODERASI Wijaya Triwacananingrum; Christian Yonathan Philia
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap nilai perusahaan dengan menggunakan pendekatan Good Corporate Governance (GCG) sebagai variabel moderasi. Kinerja keuangan diukur menggunakan Return on Assets (ROA), sementara GCG diwakili oleh dua proksi, yaitu kepemilikan institusional dan tingkat persaingan pasar produk. Data penelitian yang digunakan adalah data kuantitatif yang berasal dari data sekunder yang diperoleh dari 89 perusahaan manufaktur di Indonesia yang terdaftar di S&P Capital IQ dan Bursa Efek Indonesia (BEI) selama periode 2021 hingga 2023. Sampel dipilih dengan menggunakan teknik purposive random sampling. Hasil penelitian menunjukkan bahwa kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa perusahaan dengan kinerja keuangan yang baik cenderung memiliki nilai pasar yang lebih tinggi. Selain itu, hasil penelitian ini juga menemukan peran dari Good Corporate Governance (GCG) sebagai variabel moderasi berupa kepemilikan institusional yang dapat memoderasi secara signifikan memperlemah hubungan antara kinerja keuangan dan nilai perusahaan, sementara persaingan pasar produk juga memiliki efek pelemahan, namun tidak signifikan.
DOES SUSTAINABILITY REPORT DISCLOSURE MATTER ON CORPORATE PERFORMANCE? Triwacananingrum, Wijaya; Silphianie
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.366

Abstract

The issue of sustainability is currently emerging, although there still needs to be more empirical evidence explaining its contribution to company performance. Therefore, this research examines the effect of sustainability report disclosure on company performance. Sustainability report disclosure is measured using the Sustainability Report Disclosure Index (SRDI), while company performance is proxied by Return on Assets (ROA) and Sustainable Development Goals (SDGs). Multiple linear regression analysis tests were conducted on 45 sample companies, with 126 observations on companies listed on the Indonesia Stock Exchange during 2019-2021. The research results reveal that disclosure of sustainability reports does not significantly influence the company's financial and non-financial performance. These results indicate that limited disclosure of corporate sustainability reports has implications for economic instability, especially during the pandemic and the company's lack of contribution to the 17 Sustainable Development Goals (SDGs).
SUSTAINABILITY REPORTING AND TAX AGGRESSIVENESS BEFORE AND DURING COVID-19: GCG MODERATING VARIABLE Triwacananingrum, Wijaya; Wijaya, Gabriella Michelle
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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Abstract

This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show significance in proving the incremental effect of COVID-19 on the variables tested. Additional testing was carried out with a split per year, which showed that before COVID-19, sustainability reports disclosures did not affect tax aggressiveness, as opposed to during its occurrence. Before COVID-19, GCG weakened the negative relationship between disclosure of sustainability reports and tax aggressiveness. Meanwhile, during COVID-19, it had a lower level of weakening the negative relationship between the two.
The Effect of Carbon Emission Disclosure and Tax Avoidance on Firm Value: The Moderating Role of Board Diversity Wijaya Triwacananingrum; Jemmima Rachmadita; Rayhan Mahatma Harikusuma
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study examines how board diversity affects the link between a company's carbon emission disclosure, tax avoidance, and its market value. Using data from 31 non-financial companies on Indonesia's Kompas 100 index from 2020 to 2023, the research found that carbon disclosure, tax avoidance, and board diversity do not directly influence firm value on their own. However, the study reveals that board diversity plays a crucial moderating role. It significantly strengthens the positive link between carbon emission disclosure and firm value, making environmental transparency more valuable to investors. In contrast, it does not affect the relationship between tax avoidance and firm value. The research suggests that for Indonesian companies, implementing board diversity is a key strategy to enhance the impact of their sustainability reporting. Furthermore, diverse boards can promote more ethical tax practices, which may positively influence company value in the long run.
THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON DEBT POLICY: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICAL COMPANIES Muhammad Gifari; Aloysius Harry Mukti; Wijaya Triwacananingrum
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i1.62905

Abstract

This study examines the influence of good corporate governance mechanisms specifically institutional ownership and managerial ownership on debt policy in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The research addresses a gap in previous studies that have shown inconsistent findings regarding the relationship between ownership structure and debt policy in emerging markets. Using a purposive sampling method, 217 firm-year observations were analyzed through linear regression analysis. The empirical results reveal that both institutional ownership and managerial ownership have no significant effect on debt policy, indicating that ownership structures do not play a dominant role in determining financing decisions. However, liquidity (measured by the current ratio) and firm size are found to have a positive and significant effect on debt policy, suggesting that companies with higher liquidity levels and larger firm sizes tend to utilize more debt in their capital structure. These findings contribute to the understanding of how corporate governance and firm characteristics influence debt financing behavior in Indonesia’s non-cyclical consumer sector and offer practical implications for policymakers, investors, and corporate managers in enhancing governance and financial decisionmaking practices.
PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) TERHADAP EARNINGS MANAGEMENT YANG DIMODERASI OLEH BOARD GENDER DIVERSITY PADA ASEAN-5 Wijaya Triwacananingrum; Nasyrul Adha Akhnafulloh
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The purpose of this study is to empirically examine the impact of Environmental, Social, and Governance (ESG) performance practices on earnings management, using gender diversity as a moderating variable. This research focuses on non-banking companies in five ASEAN countries: Indonesia, Malaysia, the Philippines, Singapore, and Thailand, from 2015 to 2024. The sampling was purposive, based on a total of 1,310 observations analyzed using panel data regression and the Fixed Effects Model. Labor management variables were evaluated using Kothari's (2005) Absolute Discretionary Accruals model, while ESG work practices were evaluated using Refinitiv scores. Research findings indicate that ESG has a significant and negative impact on labor management. This illustrates Agency Theory, which states that ESG commitment effectively enhances transparency and drives managerial opportunities. However, the moderation results indicate that gender differences do not significantly affect the relationship between ESG and workforce management. This indicates that female directors in ASEAN have not yet reached a critical mass, with an average of 14.49 percent, making their impact more symbolic than substantial in terms of oversight. The implication of this research is that investors are advised to use the ESG score as a reliable primary indicator in assessing risk and the quality of financial reports, regardless of the current gender composition of the board.
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 Jemmima Rachmadita Jessica Tedja Jovita Marcella Maria Dewanti Timbo Maria Euginia Mufti Adhiprawira Putera Muhammad Gifari Nasyrul Adha Akhnafulloh Novia, Giovani Priscilla, Savira Sandra Rayhan Mahatma Harikusuma Rayhan Mahatma Harikusuma Redilla Wisman Rembulan, Sri Shelly Lolitha Silphianie Su, Sienish Valerie, Valerie Velda Verika Violin Meidy Theresia Wijaya, Gabriella Michelle