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All Journal ECSOFiM (Economic and Social of Fisheries and Marine Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Pendidikan Ekonomi & Bisnis Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Assets: Jurnal Akuntansi dan Pendidikan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) eCo-Buss JURNAL REKAYASA SIGMA TEKNIKA Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) UPI YPTK Journal of Business and Economics JURNAL LENTERA AKUNTANSI Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Jurnal Akuntansi Keuangan dan Bisnis Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Akuntansi Journal Markcount Finance e-Jurnal Apresiasi Ekonomi JBIAM
Ilona, Desi
Universitas Putra Indonesia YPTK
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Kinerja ESG: Kontribusi Board Gender Diversity Dan Network zaitul; Ilona, Desi; Aqila, Foja Ayu Rafifa; Rahmawati, Dessy; Salfadri
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.5895

Abstract

Environmental, social and governance (ESG) performance has been a hot topic among investors, decision-makers and academics. Factor affecting ESG performance has been largely done but failed to pay attention to the different board governance systems, such as Indonesia’s board governance system. This paper investigates the contribution of the board gender diversity and board network as well as foreign ownership on ESG performance using blue chip stock (LQ-45) listed in the Indonesia Stock exchange. Seventeen companies with five years of data (2013-2017) participated in this study. Multiple regression analysis is employed, and the result shows that gender diversity on the supervisory board negatively impacts environmental and social performance. Second, the board network on the supervisory board has a positive impact on environmental and social performance, and the board network on the management board has a positive impact on social performance. Third, foreign ownership has a positive effect on governance performance. This research has practical implications where if a company plans to improve ESG performance, it must more effectively select a female supervisory board so that its existence positively impacts ESG performance. In addition, ESG performance can also be increased by appointing a supervisory board who have a high social and professional network so that it can have an impact on ESG performance. Finally, ESG performance can also be improved by increasing foreign ownership. This research contributes to social capital, stakeholder, agency, and resources-dependent theory.
Corporate Governance and CSR Disclosure: Earnings Management as Moderating Variable Azwa Maqfira; Zaitul Zaitul; Yeasy Darmayanti; Mardiana Azizah; Desi Ilona
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2067

Abstract

The purpose of this study is to examine the moderating influence of earnings management on CSR disclosure as it relates to corporate governance. From 2014 to 2018, firms in the mining sector that were listed on the Indonesia Stock Exchange were the subject of this study. In order to check for consistency in the outcomes, this study additionally employs two control variables. Theories are developed using prior research, agency theory, and legitimacy theory. Of the 110 companies in the population, 22 were chosen as the study's sample. Purposive sampling with moderated regression analysis (MRA) was the strategy used. According to the regression analysis, managerial ownership has a negative impact on CSR disclosure, while institutional ownership and the board of directors have a positive effect. On the other hand, CSR disclosure is unaffected by the audit committee and independent board of commissioners. The relationship between CSR disclosure and corporate governance cannot be mediated by earnings management.
Kajian Agresivitas Pajak: Peran Keberadaan Wanita di Dewan Komisaris, Kepemilikan Manajerial, dan Kebijakan Hutang Yunita Waryani; Desi Lammarito Sinaga; Zaitul Zaitul; Desi Ilona; Mardiana Azizah
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2336

Abstract

The tax aggressiveness importance’s have been documented by prior researchers. However, prior investigators failed to see it from an agency’s perspective. Therefore, this study determines the effect of agency related variables (women in commissioner board, managerial ownership, and debt policy) on tax aggressiveness. The object of this research is Indonesia listed operating at mining sector. The sample of this research is fifteen companies during 2016 to 2018. secondary hand collected data is employed in this study. The data is analyzed using regression analysis. The result show that Women in commissioners board has significant influence on tax aggressiveness. In addition, debt policy and managerial ownership had no relationship with tax aggressiveness. Out of three control variables, company size has a negative influence on tax aggressiveness at 10%. However, a company’s age and probability have no significant connection to tax agressiveness.
Efisiensi Perusahaan: Apakah Busyness Dewan Komisaris Berkontribusi? zaitul, Zaitul; ilona, Desi; Maharani, Shinta Dea; Ethika , Ethika; Rifa, Dandes
Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i2.4294

Abstract

The busyness of the board members has become a hot topic since this can positively and negatively impact corporate governance outcomes, such as company efficiency. However, a limited study investigates the role of supervisory board busyness and company efficiency using Indonesian data. Therefore, this study aims to determine the relationship between supervisory board busyness and company efficiency. In addition, this study also analyzes the effect of the supervisory board experience and size on firm efficiency. Forty-two publicly listed transportation companies are employed as research samples. Secondary data from the annual and financial reports are used, and multivariate regression analysis is applied. This study found that supervisory board experience is positively related to company efficiency (α=5%). Hence, the company's efficiency is achieved if the supervisory board has more experience. Besides, this study also found that company profitability, leverage, and size significantly related to company efficiency.
DIRECTOR'S NATIONALITY DIVERSITY AND COMPANY PERFORMANCE: THE EVIDENCE FROM EMERGING MARKET Zaitul, Zaitul; Ilona, Desi; Abd-Mutalib, Hafizah; Okyere-Kwakye, Eugene
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6190

Abstract

This study describes the diversity of directors' nationality from company attributes: company leverage, growth, size, age, and sub-sector. This study also analyses the association between directors' nationality diversity and the performance of Indonesia's listed companies using two measurements: ROA and ROS (accounting performance) and Stock return and Tobin’s Q (market performance). This study used 3,290 observations in 235 companies (from 2004 to 2017). As a result, the level of director nationality diversity varies based on the company size (large vs. small), company age (old vs. young), company growth (high vs. low), company leverage (high vs. low), company sub-sector (central vs. manufacturing vs. trading & service sub-sector). In addition, the diversity of the supervisory board nationality is negatively related to the ROA and Tobin’s Q and positively associated with stock return. The company breaks the negative effect of supervisory board nationality diversity by reducing the periods foreign directors need to familiarise themselves with newly discovered circumstances, such as culture, systems, and language. The company suggests increasing the supervisory board nationality diversity regarding the stock return as detailed theoretical and practical implications.
Pengungkapan Esg Dan Efisiensi Investasi Investigasi Peran Kualitas Audit Dan Transformasi Digital Sebagai Variabel Moderasi Ningsih, Shela Septia; Zaitul; Ilona, Desi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.625

Abstract

This study examines the impact of environmental, social and governance (ESG) disclosures on investment performance by considering audit quality and digital transformation as moderating variables. Using a purposive sampling method, this research was conducted using a quantitative approach and focused on energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. Hypothesis testing was carried out using multiple linear regression. The results showed that environmental and social disclosures positively influence investment efficiency, while governance disclosures have no significant effect. In addition, audit quality is found to negatively influence investment efficiency, while digital transformation has a positive impact. Hence, the effect of ESG disclosure on investment efficiency varies when moderated by audit quality and digital transformation. When moderated by audit quality, environmental disclosures have a negative effect, while social and governance disclosures have no significant impact. On the other hand, when moderated by digital transformation, environmental disclosure has a positive impact, social disclosure has a negative effect, and governance disclosure has no significant effect on investment efficiency. This finding indicates that moderating factors such as audit quality and digital transformation significantly affect investment efficiency.
Corporate Governance dan Kepercayaan Investor Peran Moderasi Going Concern, Corporate Reporting, dan Covid-19 Muhammad , Ghazi; zaitul; Ilona, Desi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.688

Abstract

The study's objective is to empirically test the influence of corporate Governance on investor confidence: going concerns, corporate reporting, and covid-19 as moderating variables using four control variables: company size, leverage, company age and profitability. The companies operating in the sub-sector of financing services listed in the Indonesia Stock Exchange from 2018 to 2023. The final sample is fifteen companies. The secondary data obtained from www.idx.co.id and the company's official website is the research data type. Data is analysed using moderated regression using SPSS and Gretl. The empirical finding is that corporate Governance and going concerns positively influence investor confidence, whereas corporate reporting and COVID-19 have no relationship with investor confidence. Going concerns moderate the relationship between corporate Governance and investor confidence, while corporate reporting and COVID-19 do not moderate the relationship between Corporate Governance and investor confidence.
KAJIAN ATMOSPHERE PASAR TRADISIONAL: PERSPEKTIF ARSITEKTUR Wongso, Jonny; Tela, I Nengah; Hadi, Zuriyon; Yeza, Riska Nofri; Anief, Bahrul; Ilona, Desi; Zaitul, Zaitul
SIGMA TEKNIKA Vol 7, No 2 (2024): SIGMATEKNIKA, VOL. 7, N0. 2, NOVEMBER 2024
Publisher : Fakultas Teknik, Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/sigmateknika.v7i2.6302

Abstract

Market atmosphere is an important aspect that must be considered by architects, market managers, and traders so that buyers feel comfortable and safe in the market. The market atmosphere will have an impact on the interests and behaviour of buyers. Previous research on market atmosphere failed to pay attention to traditional markets. The traditional market is still an important medium interaction for social and cultural gatherings and meeting demand and supply. This study aims to describe the atmosphere component of a traditional shop/market in Painan, Pesisir Selatan Regency. Using six components identified through a comprehensive literature review: Market cleanliness, Market scent, Air conditioning, Lighting, Colouring, and the appearance and layout of the building. Buyers in the market are used as respondents. Research data is primary data obtained through surveys. The analysis method uses descriptive and comparative analysis methods. A total of 71 buyers participated in this study. The results showed that the atmosphere of traditional shops/markets was inadequate both from the components of cleanliness, smell, air conditions, lighting, colouring, and the appearance and layout of the building. After testing the difference between sex and education level, only one component significantly differed between men and women (lighting) and education level (colouring). The research suggests that the government should revitalize the Painan traditional market into a highly attractive market to remain competitive in the era of the industry revolution 4.0.
Board Diversity and Government Link Company Performance: the Case of Emerning Country Alberty, Putri; Zaitul, Zaitul; Puttri , Daniati; Ilona, Desi
Journal Markcount Finance Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jmf.v1i3.145

Abstract

The importance of board diversity to improve company performance has been documented by previous researhers. However, prior research failed to emphasise government link company. Therefore, this paper investigates the effect board diversity on performance of government link company in Indonesia. We use the supervisory board diversity since we have two tier Board in Indonesia corporate governance system. In addition, Board Diversity composed of four: tenure, age educational and gender diversity. The data is collected from the annual report and financial statement of the company. This kind of data was taken from Indonesia’s stock exchange website, company sites and other electronic sources. Board diversity is measured by Blau Index and firm performance is measured by four proxies: accounting performance (ROA and ROE), and market performance (Stock return and Tobin’s Q). The multiple regression analysis is applied to analyze the data.  this study reveals that there is no effect of the board diversity on performance of government link company except board gender diversity for Tobin’s Q model. In addition, one control variable (company leverage) consistently for all models has a significant effect on company performance. This study has practical and theoretical implications, and it has been discussed in the paper. We suggest to the future investigator to add the research samples and consider other board diversity as factors affecting performance.
KEANEKARAGAMAN PENGALAMAN DEWAN TATA KELOLA PERUSAHAAN TRANSPORTASI INDONESIA Ilona, Desi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 1 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i1.144

Abstract

This study investigates the differences in board experience diversity between transportation companies with high and low growth in Indonesia. Board experience diversity—both at the supervisory board (SBExD) and management board (MBExD) levels—is considered a critical element of corporate governance, influencing strategic decision-making and organizational adaptability. Using a quantitative approach, the study analyzes data from nine publicly listed transportation firms for fourteen years (2004-2017), divided based on company growth performance. Independent samples t-tests reveal no statistically significant differences in SBExD and MBExD between high-growth and low-growth firms, suggesting that board experience diversity may not directly differentiate growth performance in the transportation sector. Effect size analyses also indicate small to negligible practical differences across groups. These findings imply that while board experience diversity remains important for governance quality, its impact may be moderated by other organizational or industry-specific factors. The study highlights the need for broader governance reforms and deeper investigations into contextual variables influencing board effectiveness. Limitations include the reliance on secondary data and cross-sectional design, prompting future research to adopt longitudinal and multi-sectoral approaches to better understand the dynamic role of board diversity in corporate performance.
Co-Authors Abd-Mutalib, Hafizah Alberty, Putri Anief, Bahrul Anita Ade Rahma Aqila, Foja Ayu Rafifa Ayu Yulia Sari Azizah , Mardiana Azwa Maqfira dandes rifa Dandes Rifa Dandes Rifa, Dandes Datillah, Rahmat Desi Lammarito Sinaga Desi Permata Sari Dessy Rahmawati, Dessy Dwi Fitri Puspa Dwi Fitri Puspa, Dwi Fitri Elfiswandi Ethika , Ethika Eugene Okyere Kwakye Eugene Okyere-Kwakye Febri Aldi Hadi, Zuriyon Hamdi, Mukhlizul Hanna Pratiwi Hanna Pratiwi Herawati Herawati Herawati Mawardi Herifal Ikhsan hilda mary I Nengah Tela jayanti , Chesren putri Junaidi Junaidi Maharani, Shinta Dea Mahendri, Meihendri Mardiana Azizah Mardiana Azizah Mawardi, Herawati Melani Sri Wahyuni Messy Wisandra Muhammad , Ghazi Muhammad fauzan Muhammad Pondrinal Neva Novianti Ningsih, Shela Septia Novia Rahmawati Nurmawati, Ulmi Nurwati A Ahmad-Zaluki Okyere-Kwakye, Eugene Prastya, Dwi Puttri , Daniati Puttri, Daniati Rifki Putra Ananda Rina Asmeri, Rina Rozi Destian Rozi Destian Salfadri, Salfadri Sandra, Viola Refina Saputra, Dede Yudha Sari, Ayu Yulia Shamharir Abidin Siti Naziyatul Ulfa Titah Fadhilah Harahap Titami Seprianti Wahyuni, Anggela Wongso , Jonny Wongso, Jonny Yasni, Delvi Okti Yeasy Darmayanti Yesi Fitri Yuwanita Yeza, Riska Nofri Yulistia Muslim, Resti Yunilma Yunilma Yunilma, Yunilma Yunita Waryani Zaitul Zaitul Zaitul Zaitul, Zaitul