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All Journal Jurnal Fisika Unand Jurnal EMT KITA Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Jurnal Penelitian Pembelajaran Matematika Sekolah Jurnal Ekonomi Pembangunan Journal of Applied Management and Accounting Science (JAMAS) International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Pengabdian West Science Jurnal Serambi Ekonomi dan Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Goodwood Akuntansi dan Auditing Reviu Sultan Journal of Social Sciences & Humanities BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Oktavia, Reni
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Finance Sustainability to the Environmental Investment Alvira, Alvira; Lindrianasari, Lindrianasari; Asmaranti, Yuztitya; Oktavia, Reni
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30076

Abstract

The aim of this research is to find the correlation between financial performance, firm size, foreign ownership as independent variables and environmental investment as dependent variable. The measurement of environmental investment is environmental investment total per assets total. This research is using quantitative approach that examined the correlation between variables through hypothesis testing. The sample of this research is 46 public listed mining companies in the period of 2014-2018 by purposive sampling method. The data and hypothesis analysis used correlation analysis. The results indicated that financial performance have positive correlation on environmental investment whereas firm size and foreign ownership do not have any correlation on environmental investment. Great environmental investment can lead to higher profit, reputation and legitimacy of the company.
APAKAH MANAJEMEN LABA MERUSAK PRINSIP TRANSPARANSI DAN AKUNTABILITAS INFORMASI KEUANGAN? Maharany, Griselda Ladyonna; Oktavia, Reni
Journal of Applied Management and Accounting Science Vol. 5 No. 2 (2024): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v5i2.106

Abstract

The practice of earnings management is carried out by companies to present financial reports that are appealing to stakeholders. However, some manipulations conducted in the context of earnings management are feared to compromise the transparency and accountability principles of financial reporting. The differing definitions of earnings management presented by experts also contribute to making this topic controversial. This literature review aims to elucidate and re-examine the practices of earnings management and perspectives from both sides: the proponent side supporting earnings management practices and the opposing side rejecting the implementation of earnings management in companies. The review's findings indicate that earnings management practices can be supported through the implementation of fraud prevention measures aimed at preserving these practices to continue operating within the confines of financial accounting standards.
Pengaruh Kinerja Keuangan dan Financial leverage Terhadap Financial Distress Pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Syavira, Adhelia; Metalia, Mega; Oktavia, Reni; Desriani, Neny
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2842

Abstract

This research aims to find out whether financial performance and financial leverage influence financial distress in consumer cyclical companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This study uses a quantitative approach. The population in this study is the population in this study is the Consumer Cyclicals company listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique in this research used a purposive sampling method. The results of this research show that financial performance has a negative effect on financial distress in consumer cyclical companies. The results of this research show that the first hypothesis (H1) is supported and financial leverage has a negative effect on financial distress in consumer cyclical companies. The research results show that the second hypothesis (H2) is not supported.
OPINI AUDIT GOING CONCERN: SINYAL NEGATIF TERHADAP KEBERLANJUTAN OPERASIONAL PERUSAHAAN (STUDI LITERATUR) Permatasari, Dhini; Oktavia, Reni
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3243

Abstract

The continuity of a company needs to be considered and maintained, especially in the midst of economic conditions full of intense competition. Companies will frequently have to contend with divergent interests between shareholders and management when maintaining operational shortages. The most effective way to manage such differences of interest is to hire an auditor. The auditor's role is to measure management performance and verify that financial reports are accurate. Furthermore, evaluating the financial statements' equality, auditors take a company's viability into consideration. The purpose of this study is to understanding the drivers that influence going concern audit opinions while evaluating the continuing company’s operations. The research methodology that uses is literature review. The results of the research demonstrate that debt default, earlier opinions, and audit delay all have an impact on the going concern audit opinions. Furthermore, opinion shopping has no impact on whether going concern audit opinions are accepted.
Characteristics of Independent Commissioners and Company Performance on the Quality of Sustainability Reports: A Literature Review Pratiwi, Bella Noviani; Evana, Einde; Oktavia, Reni
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i3.188

Abstract

This study examines the intricate dynamics of sustainability reporting by investigating the influence of independent commissioners, company size, and performance on the quality of sustainability reports. Employing a literature review spanning the last decade and drawing insights from SINTA and Scopus databases, the analysis utilizes financial ratios such as leverage, liquidity, and profitability as key indicators. The results indicate a positive correlation between the number of independent commissioners and the quality of sustainability report disclosures, emphasizing their crucial role in enhancing transparency and oversight. Companies demonstrating a sincere commitment to sustainability, supported by adequate resources and integrated sustainability metrics, exhibit superior report quality. Additionally, larger firms consistently outperform their smaller counterparts, producing more comprehensive and higher-quality sustainability reports. The implications underscore the significance of strategic balance, irrespective of company size, between financial and sustainability considerations for optimal reporting credibility and impact.
The Role of Public Integrity in Controlling Corruption Mutiah, Adilah Sabrina; Gamayuni, Rindu Rika; Oktavia, Reni; Wulan, Diajeng Fitri
Jurnal Ekonomi Pembangunan Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v13i1.2370

Abstract

This study aims to analyze the extent to which the Index of Public Integrity can be used to increase Perceived Corruption so that low and low-middle-income countries can form policies that will increase the country's ability to control corruption in the future. This study uses panel data from the Index of Public Integrity by ERCAS and the Corruption Perception Index by Transparency International in low and low-middle-income countries during 2016 – 2022. Regression analysis, t-test, and R-Square were done using EViews 9 software. Test results show Administrative Transparency, Online Services, Freedom of the Press, and Judicial Independence positively influence the Corruption Perception Index so that it can be used as a major consideration in formulating government policies and regulations to reduce corruption. Meanwhile, E-Citizenship has no influence and Budget Transparency has a negative relationship with Perceived Corruption because of the legal culture. This research can contribute a basis and consideration in preparing government policies aimed at controlling the level of corruption in a country.
Pengaruh penerapan material flow cost accounting terhadap green accounting dan financial performance Rahmania Santi, Afra; Andi, Kiagus; Lindrianasari, Lindrianasari; Oktavia, Reni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.102 KB) | DOI: 10.32670/fairvalue.v5i2.2327

Abstract

The purpose of this study is to test and determine the application of Material Flow Cost Accounting in improving green accounting. Furthermore, this study aims to examine whether Material Flow Cost Accounting has an impact on a company's profitability. The research topic used in this study is the basic materials and chemical industry companies listed on the Indonesian Stock Exchange (IDX) during the period 2018-2020. The data used are from the company's annual report. Features descriptive statistical tests, linear regression, and R-squared tests. The results show that the application of Material Flow Cost Accounting (MFCA) has a significant impact on green accounting, while the research results related to the application of Material Flow Cost Accounting (MFCA) has a significant impact on improving financial performance. Return on Assets (ROA) proxy for industrial companies. Basic materials and chemicals listed on the Indonesian Stock Exchange. Because Material Flow Cost Accounting helps provide information on the flow of raw materials, energy, and factories, it is easier to identify material waste, facilitate optimal allocation of environmental funds, and increase operational awareness. Managers are aware of the costs associated with wasted materials and can identify opportunities to increase the efficiency of material usage and improve the company's financial performance.
Analisis perbandingan metode pendeteksian kecurangan keuangan menggunakan Altman Z-Score, Beneish M-Score, dan Springate Pertiwi, Jihan Citra; Oktavia, Reni; Amelia, Yunia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i6.2534

Abstract

Financial statements are a reflection of the company's financial performance, which is prone to fraud. BUMN, as a company whose assets are owned by the state, will be vulnerable to fraud. Based on ICW data, there were 28 cases of BUMN corruption in 2020. Financial fraud that occurred in BUMN companies themselves came into the public spotlight, so it is necessary for the community, government, and companies to know from an early age whether the company is in good health or not. This study aims to see how the influence of the Altman z-score, the beneficial m-score, and the springate methods influence the detection of fraud tendencies that exist in companies and to see a comparison of the most appropriate methods to be used as predictors. This type of research is quantitative and uses secondary data sources. The samples used were from 16 companies for 5 years, with statistical analysis using the SmartPLS statistical application. The results of this study are the Altman z-score, Beneish m-score, and Springate methods. has a positive and insignificant effect on detecting financial fraud in state-owned companies during 2015–2020.
Review Nilai Perusahaan Tambang di Indonesia dari Sudut Pandang Green Accounting dan CSR Sari, Anggi Nofita; Oktavia, Reni; Widiyanti, Ade
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 1 (2024): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i1.3498

Abstract

Purpose: This study aims to determine the effect of green accounting and Corporate Social Responsibility (CSR) on company value in mining companies. Research methodology: The population in this study comprises mining companies listed on the IDX during the period 2018-2023. Purposive sampling was used with a sample of 16 mining companies in Indonesia. Furthermore, this study used multiple linear regression analysis with the SPSS 25 software. Results: The results indicate that green accounting does not affect company value. However, Corporate Social Responsibility (CSR) influences company value in mining companies. Limitations: This study covers the Covid-19 pandemic period (2019 and 2020), during which a number of companies experienced less stable conditions. Under these conditions, it causes company performance to fluctuate and has a very varied range of values between companies. This makes the research data slightly different, which requires more in-depth analysis. Contribution: This study can serve as a reference and contribute to the benefits of the academic community and managerial parties within mining companies.
Analisis Bibliometrik Kecurangan Laporan Keuangan berbasis Vosviewer Nisa, Tamara; Oktavia, Reni
Jurnal Serambi Ekonomi dan Bisnis Vol 8, No 1 (2024): September 2024 -Februari 2025
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v8i1.8820

Abstract

This study analyzes the development of research on financial statement fraud using bibliometric methods assisted by VOSviewer. Financial statements present a company's financial information for a given period and are crucial for decision-making by investors, creditors, and stakeholders. The potential for financial statement fraud arises when management seeks to portray an optimal financial condition, often resulting in significant losses for various parties. Utilizing metadata from articles published between 2012 and 2023 obtained through Harzing’s Publish or Perish on Google Scholar, this bibliometric analysis reveals trends, citation patterns, and thematic clusters in the study of financial fraud. The findings indicate a growing interest in this area, with key themes identified such as fraud detection and the relevance of local contexts. This research provides a foundational understanding for future studies on financial statement fraud. 
Co-Authors Alvira, Alvira Amelia, Yunia Andani, Gina Andi, Kiagus Anisya Anggraini Dinis Cahyaningrum Einde Evana, Einde Elvaswer Elvaswer Gamayuni, Rindu Rika Gustiawaty Dewi, Fajar Lindrianasari Liza Alvia Maharany, Griselda Ladyonna Mega Metalia, Mega Mutiah, Adilah Sabrina Neny Desriani Nisa, Tamara Permatasari, Dhini Pertiwi, Jihan Citra Pratiwi, Bella Noviani Rahmania Santi, Afra Ratna Septiyanti Rusdi Rusdi Sari, Anggi Nofita Sari, Ninda Lupita Syafdi Maizora Syavira, Adhelia Widiyanti, Ade Wulan, Diajeng Fitri Yuztitya Asmaranti, Yuztitya