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All Journal Jurnal Akuntansi Multiparadigma Jurnal Equity Jurnal Riset Akuntansi Kontemporer Indonesian Community Service and Empowerment Journal (IComSE) MEDIA BISNIS ADPEBI International Journal of Business and Social Science Jurnal Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi TSM Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi E-Amal: Jurnal Pengabdian Kepada Masyarakat Equity
Rudyanto, Astrid
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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THE INFLUENCE OF OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT Alzura, Mishel Vierman; Rudyanto, Astrid
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i1.2740

Abstract

The purpose of this research is to obtain empirical evidence on the factors influencing earnings management, specifically, the influence of managerial ownership, institutional ownership, family ownership, firm size, leverage, profitability, audit quality, sales growth, and board size on earnings management. The population used in this study consists of all consumer non-cyclical and cyclical companies listed on the Indonesia Stock Exchange from 2020 to 2022, and purposive sampling is used as the sampling method. With this method, it was found that sixty-six (66) consumer non-cyclical and cyclical companies met the sampling criteria and were selected as the sample, providing a total of 198 data points. This research utilizes multiple regression analysis to analyze the data. The results obtained from multiple regression show that audit quality and the board size have an impact on earnings management. Conversely, other independent variables, namely managerial ownership, institutional ownership, family ownership, company size, leverage, and profitability, do not affect earnings management.
Top Management Teams Diversity on Firm Performance in the COVID-19 Pandemic: Evidence from Indonesia Kwikamto, Arya; Rudyanto, Astrid; Rahayuningsih, Deasy Ariyanti; Ponziani, Regi Muzio; Widayati, Nurti
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.44213

Abstract

Objective This research aims to analyze the effect of top management teams diversity on firm performance during COVID-19 pandemic. Top management teams diversity consists of cultural diversity, gender diversity and other diversities (tenure, network, scale, age).Design/Methodology This paper used mixed-method for data collection and data analysis. For quantitative method, this paper used 92 consumer cyclicals and consumer non-cyclicals companies listed in Indonesia Stock Exchange from 2020-2022, resulting in 275 observations that met the criteria. Random effect multiple regression is used to test the hypotheses. For qualitative method, this paper interviewed 5 human resources managers from consumer cyclicals and consumer non-cyclicals companies from various characteristics.Results The results show that top management teams scale and age positively influence the firm performance in consumer cyclical and consumer non-cyclical companies in Indonesia. Top management teams network has positive influence on firm performance in consumer cyclical companies, but negative influence on firm performance in consumer non-cyclical companies in Indonesia. On the other hand, cultural diversity, gender diversity, and top management teams tenure do not influence the firm performance in consumer cyclical and consumer non-cyclical companies in Indonesia.Research limitations/implications It can be implied that companies should tailor their leadership development and recruitment strategies to foster the most impactful forms of diversity to conquer the crisis.Novelty/Originality This research analyzes the effect of top management teams diversity in an emerging country during pandemic which fills the research gap.
RICH HOMETOWN, LESS COMPASSION: DOES HOMETOWN TIES GENERATE CSR? Firnanti, Friska; Rudyanto, Astrid; Adhariani, Desi
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

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Abstract

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Determinan Pengungkapan Corporate Social Responsibility Perusahaan di Bursa Efek Indonesia Hasanah, Haryanti; Rudyanto, Astrid
EQUITY Vol 22 No 2 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.626 KB) | DOI: 10.34209/equ.v22i2.932

Abstract

Tujuan penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility (perempuan pada dewan direksi, ukuran direksi, kepemilikan publik, ukuran perusahaan, profitabilitas, leverage, umur perusahaan, dan likuiditas). Populasinya adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia dari periode 2014 hingga 2016. Penelitian ini menggunakan 99 sampel dipilih dengan prosedur purposive sampling, sehingga data berjumlah 297. Hipotesis diuji menggnakan metode multiple regression. Bukti empirik dari penelitian ini mengindikasikan bahwa ukuran direksi, ukuran perusahaan, dan leverage memiliki dampak statistik terhadap pengungkapan corporate social responsibility. Perempuan pada dewan direksi, kepemilikan public, profitabilitas, umur perusahaan, likuiditas tidak memiliki dampak terhadap corporate social responsibility.
CEO POVERTY EXPERIENCE AND CORPORATE SOCIAL RESPONSIBILITY: ANALYSIS IN COVID-19 PERIOD FOR ENVIRONMENTALLY SENSITIVE INDUSTRIES Rahayuningsih, Deasy Ariyanti; Rudyanto, Astrid; Sintya, Sherina
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.13949

Abstract

The Indonesian government pursues sustainable development goals with CSR from organizations. Sustainable development goals begin with ending global poverty. As Indonesia still suffers from poverty (especially during COVID 19), it is imperative to analyze the effect of CEO poverty experience on CSR in COVID 19 period. 207 Indonesia Stock Exchange-listed environmentally sensitive enterprises from 2020-2022 were sampled for this report. This analysis demonstrates that CEO poverty has negative effect on CSR using Driscoll-kraay standard errors. The difference between this finding and previous research (which is done in China) is in the moral of poor people. While China’s poor people has positive perspective of poverty, Indonesia holds the opposite view. The implication of this study is government need to fix the moral of Indonesian people, especially the poor ones.
Co-Authors ALEXANDER, NICO Alzura, Mishel Vierman Anggraeni, Fanny Beny Beny Briliana, Vita Desi Adhariani FIRNANTI, FRISKA Givira, Shania Gulo, Yupiter Hasanah, Haryanti Ian Nurpatria Suryawan Ian Nurpatria Suryawan INDRIYANTI, IRMA SATYA KARMUDIANDRI, ARWINA Kwikamto, Arya Lasar, Hilary Flora Agustina T. MARLINAH, AAN PRASASTYO, KLEMENS WEDANAJI Priscilia, Vina Putri, Ade Hanifa Putri, Ariesta Tika Kinanti P.S. Rahayuningsih, Deasy Ariyanti Regi Muzio Ponziani Sepvianti, Meta Setia Tjahyanti Sintya, Sherina WIDAYATI, NURTI Wulandary, Sandra Dwina