Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

2.109

P-Index

This Author published in this journals

All Journal Jurnal Akuntansi & Auditing Indonesia Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Syntax Literate: Jurnal Ilmiah Indonesia JISIP: Jurnal Ilmu Sosial dan Pendidikan Journal of Islamic Economics and Social Science (JIESS) Jurnal Akuntansi dan Keuangan Indonesia JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Akuntan Publik

Sumunar, Kurnia Indah

Unknown Affiliation

Author-ID : 1432463

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 14 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

CEO overconfidence, tax avoidance, and education foundation Kurnia Indah Sumunar; Luluul Jannah; Darlin Aulia
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 2 (2019)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol23.iss2.art4

Companies use tax avoidance to maximize after-tax income. This study examines whether CEO overconfidence has a positive effect to tax avoidance, and whether education foundation as a moderating variable strengthens or weakens that effect. Many studies on tax avoidance only focus on CSR activities in general and do not analyze the role of CEO in decision making. Using panel datasets from 305 companies in Indonesia from 2013-2017 that obtained from Thomson Reuters, the results show that CEO overconfidence has a significant positive effect on tax avoidance, and education foundation weakens the positive effect of CEO overconfidence on tax avoidance. With the role of CEO overconfidence, companies will do tax avoidance because CEO overconfidence can use their strong policy preferences to make decisions.

The Impact of Religiosity on the Relationship between Corporate Social Responsibility (CSR) and Organizational Commitment Kurnia Indah Sumunar; Lu'lu'ul Jannah; Anita Anita
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 14, No 1 (2022)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Non-financial performance variables such as corporate social responsibility (CSR) receive increased attention from stakeholders. This study examines whether CSR performance affects employees of Sharia financial institutions concerning organizational commitment and whether religiosity as a moderating variable strengthens or weakens that effect. Research on the role of employee performance toward CSR practices and the impact of those performances on employee behaviour is limited, especially in developing countries. In addition, the religiosity factor is still under consideration in terms of whether it affects employee performance. Based on information gathered from questionnaires distributed to employees of Sharia financial institutions in Indonesia, this study shows that CSR performance positively affects organizational commitment, and religiosity weakens the positive influence of CSR performance on organizational commitment. Employees feel CSR practices can affect their work performance because companies with good CSR practices could create a good reputation for their organization. AbstrakVariabel kinerja non-keuangan seperti tanggung jawab sosial perusahaan (CSR) mendapat perhatian yang besar dari para pemangku kepentingan. Penelitian ini menguji apakah kinerja CSR mempengaruhi karyawan lembaga keuangan syariah terhadap komitmen organisasi dan apakah religiusitas sebagai variable moderasi memperkuat atau memperlemah efek tersebut. Penelitian tentang peran kinerja karyawan terhadap praktik CSR dan dampak sikap tersebut terhadap perilaku karyawan masih terbatas, terutama dalam konteks negara berkembang. Selain itu, faktor religiositas masih dalam pertimbangan apakah berpengaruh terhadap kinerja karyawan. Berdasarkan informasi yang dikumpulkan dari kuesioner yang dibagikan kepada karyawan lembaga keuangan syariah di Indonesia, penelitian ini menunjukkan bahwa kinerja CSR berpengaruh positif terhadap komitmen organisasi, dan religiusitas memperlemah pengaruh positif kinerja CSR terhadap komitmen organisasi. Karyawan merasa praktik CSR dapat mempengaruhi kinerja di tempat kerja karena perusahaan dengan praktik CSR yang baik dapat menciptakan reputasi yang baik bagi organisasi.

ERM Implementation and Non-Performing Loans Performance: Comparison between Islamic Bank and Conventional Bank Kurnia Indah Sumunar; Dyah Ayu Anggraheni; Mutiara Kemala Ratu
Journal of Islamic Economics and Social Science (JIESS) Vol 1, No 2 (2020)
Publisher : Universitas Mercu Buana

There are different characteristics between islamic banking and conventional banking that cause a variety of questions, including the implementation of ERM. This study focuses on the effect of ERM implementation on NPL performance of banking, If the implementation of ERM is good, so the performance of NPL will also better. This study investigate the effect of ERM implementation on NPL performance on islamic banking and conventional banking. This study also investigate a different test level of ERM implementation that affect NPL on each type of banking. The sample consisted of 30 conventional banks listed on the Indonesia Stock Exchange and 10 Islamic banking based on the Islamic Banking Statistics that issued by Bank Indonesia for the 2011-2016 research period. This study find that the implementation of ERM has a significant negative effect both on the islamic banking and on conventional banking. While the results of different tests conducted show that the implementation of ERM to NPL has more influence on conventional banking than in islamic banking, this could be due to the maturity level of both types of banks. Conventional banking has also existed for a long time compared to Islamic, so it certainly has a functioning structure efficiently, but for Islamic banking still requires effort and improvement for further development.

CEO OVERCONFIDENCE, ESG DISCLOSURE, AND FIRM RISK Indah Sumunar, Kurnia; Djakman, Chaerul D
Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Environmental, Social, and Governance (ESG) has increasingly attracted the attention of firms and stakeholders. The purpose of this study is to examine whether the mediating role of ESG disclosure has a negative effect on CEO overconfidence and firm risk, especially based on investors' perspectives. Many studies on ESG disclosure were conducted in Europe and America. Most ESG disclosures are measured using manual checklist based on annual reports or firm websites. By using panel dataset of 225 manufacturing firms in Indonesia, Malaysia, the Philippines, Singapore and Thailand from 2012-2016 obtained from Thomson Reuters’ ESG score, the research shows that CEO overconfidence has no negative direct effect on firm risk but the role of ESG disclosure as a mediating variable has a negative effect on CEO overconfidence and firm risk. CEO overconfidence has a positive effect on ESG disclosure and ESG disclosure has a negative effect on firm risk. CEO with overconfidence characteristics will make the best decisions to disclose ESG in order to increase firm value and reduce firm risk.

Enterprise Risk Management Discloure, Komite Manajemen Risiko Dan Nilai Perusahaan Jannah, Luluul; Aulia, Darlin; Sumunar, Kurnia Indah
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Kepercayaan stakeholder terhadap informasi yang diberikan pada laporan keuangan semakin menurun. Saat ini, stakeholder lebih tertarik pada pengungkapan informasi mengenai risiko. Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh pengungkapan enterprise risk management sebagai variabel moderasi terhadap komite manajemen risiko dan nilai perusahaan. Penelitian ini menggunakan sampel pada 110 perusahaan yang terdaftar di Bursa Efek Indonesia dengan kriteria perusahaan pertambangan pada tahun 2016-2018 dan perusahaan yang mengungkapkan enterprise risk management disclosure pada tahun 2016-2018. Berdasarkan pengukuran enterprise risk management disclosure menggunakan checklist yang dikembangkan berdasarkan ISO 31000: 2009, penelitian ini menemukan bahwa komite manajemen risiko berpengaruh positif signifikan terhadap nilai perusahaan dan enterprise risk management disclosure memperkuat pengaruh komite manajemen risiko terhadap nilai perusahaan. Komite manajemen risiko memberikan sinyal positif kepada stakeholder sehingga asimetri informasi tidak terjadi.

ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN : Studi Empiris pada Perusahaan yang Terdaftar dalam Daftar LQ 45 Periode 2016-2021 Moch Bagus Syaifudin; Kurnia Indah Sumunar, S.E., M.S.Ak
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 4 (2022): Oktober 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i4.185

Penelitian ini memiliki tujuan untuk menganalisis pengaruh fraud pentagon terhadap kecurangan laporan keuangan studi empiris pada perusahaan yang terdaftar dalam LQ 45 periode 2016-2021. Fraud Pentagon memiliki beberapa faktor yang dapat mempengaruhi terjadinya kecurangan laporan keuangan, yaitu pressure, opportunity, rationalization, capability, arrogance. Pada penelitian ini, factor (1) pressure dinyatakan dengan financial target dan financial stability (2) opportunity dinyatakan dengan ineffective monitoring dan nature of industry (3) rationalization dinyatakan dengan change in auditor (4) capability dinyatakan dengan change in directions (5) arrogance dinyatakan dengan frequent number of CEO’s pictures. F-Score Model yang dipakai dalam penelitian untuk melihat peluang kecurangan laporan keuangan. Metode yang dipakai dalam pengambilan sampel pada penelitian ini adalah purposive sampling dari 13 perusahaan yang terdaftar dalam LQ 45 periode 2016-2021. Pengujian hipotesis yang dilakukan penelitian yaitu uji regresi linier berganda menggunakan SPSS 26 dalam melakukan uji pengaruh pada variabel financial stability, financial target, nature of industry, ineffective monitoring, change in auditor, change in directions, frequent number of CEO’s pictures terhadap fraudulent financial statement. Hasil penelitian memperlihatkan bahwa financial stability, nature of industry dan frequent number of CEO’s pictures memiliki pengaruh terhadap fraudulent financial statement. Sedangkan financial stability, ineffective monitoring, change in auditors, change in directions tidak berpengaruh terhadap fraudulent financial statement. Keterbatasan pada penelitian ini adalah (1) Indikator fraud pentagon yang digunakan hanya data yang dapat diubah ke dalam numerik dan menggunakan metode kuantitatif dalam penelitian ini (2) Penelitian ini hanya menggunakan perusahaan yang terdaftar dalam LQ 45 yang memperoleh laba perusahaan dalam periode 2016-2021.

PENGARUH PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA MASJID DENGAN SISTEM MANAJEMEN KEUANGAN SEBAGAI VARIABEL INTERVENING: Studi Kasus Masjid-Masjid di Kecamatan Ciracas Anissa Maharani; Kurnia Indah Sumunar
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 4 (2022): Oktober 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i4.213

Pengelolaan dana masjid yang diperoleh bertujuan untuk meningkatkan kinerja masjid. Tujuan dari penelitian ini untuk mengetahui pengaruh dari pengendalian internal dan kompetensi sumber daya manusia terhadap sistem manajemen keuangan dan kinerja masjid. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan jumlah sampel 79 masjid. Instrumen yang digunakan adalah angket atau kuesioner. Pengujian kualitas instrumen penelitian meliputi uji validitas dan uji Reliabilitas. Analisis data menggunakan analisis deskriptif, sedangkan untuk pengujian hipotesis menggunakan analisis regresi linear berganda dan analisis jalur dengan bantuan aplikasi SPSS 28 for windows. Hasil menunjukkan bahwa terdapat hubungan positif yang signifikan antara pengendalian internal dan kompetensi sumber daya manusia terhadap kinerja masjid. Variabel sistem manajemen keuangan memiliki pengaruh intervening terhadap hubungan antara pengendalian internal dan kompetensi sumber daya manusia terhadap kinerja masjid. Penelitian ini hanya dilakukan pada masjid Kecamatan Ciracas dan tidak memperhitungkan variabel lain yang ikut mempengaruhi kinerja masjid.

Pengaruh Opini Audit Dan Audit Delay Terhadap Harga Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Ro’yal Aina; Kurnia Indah Sumunar
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.962

This study aims to determine the effect of audit opinion and audit delay on stock prices with firm size as a moderating variable. This research is a quantitative research using secondary data from the financial statements of banking companies that have been listed on the Indonesia Stock Exchange for the period 2019 to 2022. The sample in this study was obtained using the probability sampling method, and 20 companies were obtained so that the sample used was 80 data. Data analysis in this study used SPSS software version 27. The results showed that audit opinion had no effect on stock prices, while audit delay had a significant negative effect on stock prices. On the other hand, company size can strengthen the negative effect of audit opinion on stock prices, but cannot strengthen or weaken the effect of audit delay on stock prices.

PENGARUH PROFITABILITAS TERHADAP KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN AUDITAN DENGAN AUDIT REPORT LAG SEBAGAI VARIABEL INTERVENING Nursepdianisyah, Sonia; Sumunar, Kurnia Indah
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 1 No. 2 (2022): Oktober : Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Companies that have been listed on the Indonesia Stock Exchange are required to submit audited annual financial reports to the public, which information will then be used by interested parties for consideration in making decisions. However, in fact not all issuers are able to publish their annual financial reports on the Indonesia Stock Exchange. So that this study aims to determine the effect of financial performance on the delay in the publication of audited financial statements mediated by audit report lag. The object of research is issuers with consumer cyclicals and consumer non-cyclicals sectors and late in publishing their audited financial reports, observation period 2017-2021. The sampling technique used purposive sampling and resulted in 46 samples. The research method used is statistical t test, path analysis and Sobel test using the help of the IBM SPSS version 26 program. The results of this study indicate that profitability has an effect on audit report lag, profitability has no effect on delays in the publication of audited financial statements, audit report lag affects delays publication of audited financial statements, and audit report lag succeeded in mediating profitability against the delay in publication of audited financial statements.

PENGARUH COVID-19 TERHADAP PEREKONOMIAN DI NEGARA ASEAN Dewi, Azzahra Aulia; Aulia, Darlin; Sumunar, Kurnia Indah; Hernawati, Erni
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 5, No 3 (2021): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v5i3.2228

Penelitian ini bertujuan untuk menguji pengaruh covid-19 terhadap perekonomian di negara ASEAN. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan menggunakan data sekunder berupa jurnal ilmiah dan studi literatur lainnya. Berdasarkan hasil penelitian, penulis dapat menyimpulkan bahwa dampak dari pandemi virus corona tidak hanya pada sektor kesehatan, tetapi semua sektor juga merasakan dampaknya. Salah satunya, sektor ekonomi dan bisnis. Pertumbuhan ekonomi global dipastikan mengalami kelambatan, termasuk negara yang bergabung dengan ASEAN. Beberapa negara yang bergabung dengan ASEAN harus mengalami resesi saat pandemi virus corona. Hal tersebut terjadi karena adanya kebijakan pemerintah disetiap negara yang mengharuskan masyarakat tidak membuat kerumunan dan mengurangi aktivitas di luar rumah yang menyebabkan proses perekonomian pun terhambat. Kebijakan tersebut dibuat agar penyebaran virus corona dapat teratasi dan pandemi cepat berakhir sehingga semua bisa melakukan aktivitas normal seperti dahulu.

Co-Authors Anissa Maharani Anita Anita Anita Anita Darlin Aulia Dewi, Azzahra Aulia Djakman, Chaerul D. Dyah Ayu Anggraheni Hernawati, Erni Jannah, Lu'lu'ul Lu'lu'ul Jannah Luluul Jannah Moch Bagus Syaifudin Muhammad, Ridho Mutiara Kemala Ratu Nursepdianisyah, Sonia Ro’yal Aina

Title

Found 14 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 14 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 14 Documents
Search