Articles
<![CDATA[Pengaruh Pengungkapan Climate Change dan Kinerja Lingkungan Terhadap Kinerja Perusahaan ]]>
<![CDATA[Shanti, Shanti]]>;
<![CDATA[Pello, Tamara Gilbertha De Floresta]]>
<![CDATA[ Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2024): Februari : Riset Ilmu Manajemen Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia ]]>
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DOI: 10.61132/rimba.v2i1.663
<![CDATA[Pesatnya perkembangan dunia bisnis saat ini, yang tercermin dari munculnya berbagai perusahaan yang bersaing dengan keunggulan masing-masing, memaksa setiap perusahaan untuk terus melakukan perubahan dan pembaharuan. Akibatnya, persaingan dalam kehidupan bisnis tetap bergerak dan mengalami dinamika perubahan yang sangat cepat. Penelitian kuantitatif ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan climate change dan kinerja lingkungan terhadap kinerja perusahaan. Objek penelitian ini menggunakan perusahaan manufaktur sektor dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Sampel yang digunakan dalam penelitian ini sebanyak 30 perusahaan yang menggunakan teknik purposive sampling. Teknik analisis data menggunakan model analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan climate change tidak berpengaruh terhadap kinerja perusahaan, dan juga kinerja lingkungan tidak berpengaruh terhadap kinerja perusahaan. Penelitian ini diharapkan memiliki implikasi untuk membangkitkan kesadaran perusahaan terhadap climate change yang terjadi di seluruh dunia.]]>
<![CDATA[PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP EFISIENSI INVESTASI ]]>
<![CDATA[Sheiladhita Novrina Ruth Hake]]>;
<![CDATA[Shanti Shanti]]>
<![CDATA[ JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 13, No 1 (2024): Juni ]]>
Publisher : <![CDATA[Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/jima.v13i1.5025
<![CDATA[Investasi merupakan tindakan menyerahkan sejumlah dana atau sumber daya untuk menghasilkan imbalan sebesar mungkin di masa depan. Perusahaan harus berinvestasi secara efektif jika ingin investasi tersebut menambah nilai dan menawarkan berbagai keuntungan. Efisiensi digambarkan sebagai proses di mana sumber daya digunakan dengan hemat untuk mencegah pemborosan sumber daya. Efisiensi investasi menunjukkan pengambilan keputusan yang baik dari perusahaan ketika mengalokasikan sumber daya. Penelitian ini bertujuan untuk menguji pengaruh pengungkaan environment, social, and governance (ESG) terhadap efisiensi investasi dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Penelitian ini mengguanakan variabel dependen yaitu efisiensi investasi dan variabel independen yaitu pengungkapan environmental, social, and governance (ESG). Penelitian ini menggunakan metode kuantitatif, dengan populasi penelitian yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Dengan menggunakan purposive sampling dalam pemilihan sampel maka diperoleh sebanyak 153 sampel penelitian untuk tiga tahun berturut-turut (2019-2021). Teknik pengumpulan data menggunakan metode dokumentasi dengan data yang diperoleh dari situs Bursa Efek Indonesia dan app.esgbook.com sedangkan untuk teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda yang diolah dengan menggunakan SPSS. Temuan dari penelitian ini mengungkapkan pengungkapan ESG berpengaruh positif terhadap efisiensi investasi.]]>
<![CDATA[PENGARUH THIN CAPITALIZATION, INTENSITAS PERSEDIAAN, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Veronica Santica Damsut]]>;
<![CDATA[Shanti Shanti]]>
<![CDATA[ JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June ]]>
Publisher : <![CDATA[Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/jima.v12i1.4624
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh dari Thin Capitalization, Intensitas Persediaan, dan Likuiditas terhadap Tax Avoidance. Objek penelitian ini adalah perusahaan manufaktur sektor dasar dan kimia dan sektor barang dan konsumsi yang terdaftar pada Bursa Efek Indonesia tahun 2019-2021. Berdasarkan kriteria yang ditetapkan, jumlah sampel yang diperoleh adalah 47 perusahaan. Pengambilan sampel menggunakan teknik purposive sampling dengan metode analisis regresi linier berganda dengan menggunakan aplikasi SPSS. Penelitian ini menggunakan uji statistik deskriptif, model persamaan linier berganda, uji asumsi klasik, dan uji hipotesis. Berdasarkan hasil pengujian diperoleh, Thin Capitalization dan Likuiditas tidak berpengaruh terhadap Tax Avoidance. Sedangkan Intensitas Persediaan berpengaruh negatif terhadap Tax Avoidance.]]>
<![CDATA[PENGARUH DIVERSIFIKASI PRODUK, LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUMBER DAYA MANUSIA ]]>
<![CDATA[Gillian Pauli Sibarani]]>;
<![CDATA[Shanti Shanti]]>
<![CDATA[ JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June ]]>
Publisher : <![CDATA[Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/jima.v12i1.4834
<![CDATA[This study seeks to reveal the relationship between product diversification, leverage, profitability, and company size on human resource disclosure. These variables were chosen since they were included as factors influencing disclosure on human resources. This study used quantitative research with hypothesis testing. This study used secondary data in the form of company data taken from the annual report of manufacturing companies listed on Indonesia Stock Exchange during the period of 2016-2019. Based on the predetermined criteria, the number of research samples used was 186 data. The data analysis technique in this study used multiple linearregression.The results showed that product diversification had a positive effect on human resources disclosure. Leverage has no effect on human resources disclosure. Profitability has a positive effect on human resources disclosure. Company size has no effect on human resources disclosure.]]>
<![CDATA[Pengaruh Intensitas Aset Biologis, Pertumbuhan, Dan Konsentrasi Kepemilikan Terhadap Pengungkapan Aset Biologis ]]>
<![CDATA[Lenny Febiola Pangestu]]>;
<![CDATA[Shanti Shanti]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i4.1202
<![CDATA[Agricultural companies play an important role in the Indonesian economy in utilizing agricultural land, which can be seen from the increase in data from the Department of Agriculture each year. Agricultural companies have assets in the form of animals or living plants that undergo biological transformation in their management activities. These assets in the form of animals and living plants are referred to as biological assets. Disclosure of information on biological assets has been regulated in PSAK 241 Agriculture, of course, has an impact on the presentation of financial statements of agricultural companies in Indonesia. This study aims to examine the effect of biological asset intensity, growth, and ownership concentration on biological asset disclosure. This study is a quantitative study with hypothesis testing. The type of data used is quantitative data in the form of financial statements of agricultural companies listed on the Indonesia Stock Exchange. The sample used in this study was 27 agricultural companies selected using purposive sampling techniques and data analysis techniques using multiple linear regression. The results of the study indicate that biological asset intensity, growth, and ownership concentration do not affect biological asset disclosure. ]]>
<![CDATA[THE EFFECT OF CIRCULAR ECONOMY AND ENVIRONMENTAL PERFORMANCE ON CORPORATE WASTE DISCLOSURE ]]>
<![CDATA[Gunady, Devina Caroline]]>;
<![CDATA[Shanti, Shanti]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 18, No 2 (2025): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v18i2.8710
<![CDATA[Background: Environmental issues caused by the impact of waste are currently a major concern for people around the world. The growing human population every year is the main cause of the increase in waste generation. Waste generation from companies' operational activities has also received attention from the world community, so corporate social environmental responsibility is very important to communicate. The United Nations Sustainable Developmet Goals raised this issue in the 12th SDG's topic of “Responsible Consumption and Production”.Objective: This study aims to examine the effect of circular economy and environmental performance on corpotate waste disclosure, with financial performance, company size, and company value as control variables.Research Methods: This research is a quantitative study that focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The method used in this research is multiple linear regression analysis.Research Results: The results showed that the circular economy and environmental performance has a positive and significant effect on corporate waste disclosure. This study concludes that companies that are committed to circular economy practices and have good environmental performance tend to make more transparent waste disclosures. The results of this study also found that the control variables of financial performance and firm value do not have a significant effect, while the control variable of firm size has a significant effect.Originality/Novelty of Research: This study provides new insight by using Social Return On Investment (SROI) as a measurement of environmental performance and incorporating the effect of circular economy on corporate waste disclosure.]]>
<![CDATA[ANALISIS KUALITAS INFORMASI AKUNTANSI SEBELUM dan SESUDAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS PADA PERUSAHAAN MANUFAKTUR TBK ]]>
<![CDATA[Halim, Lina]]>;
<![CDATA[Shanti, Shanti]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v7i1.2550
<![CDATA[IFRS adoption occurs evenly throughout most of the world, aiming to improve the quality of accounting information accompanied by uniformity of standards for financial statements. This study aims to examine the quality of accounting information in Indonesia from the period before the adoption of IFRS until after the adoption of IFRS. This empirical study uses the data of consolidated fi-nancial statements and stock price information on all manufacturing companies listed on the Indonesia Stock Exchange from 2005-2012. This study uses the relevance of value and earnings management as a proxy for the quality of accounting information. Value relevance is measured using the price model, while earnings management is measured using the Jones Model. Each proxy is meas-ured using appropriate metrics in previous studies. The results showed that after adopting IFRS, the relevance of the value of accounting information increased. Different results are demonstrated through the earnings management proxy, where earnings management practices improve after adopting IFRS. Improved earnings management is due to the transition from the basis of rules into principles, where a more flexible principle basis is able to provide a loophole for earnings management.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK PADA PENGUSAHA DI PASAR ATOM SURABAYA ]]>
<![CDATA[Christian, Denny]]>;
<![CDATA[Shanti, Shanti]]>;
<![CDATA[Irawan, Ronny]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v7i2.2556
<![CDATA[Countries need a many of funds to maintain the country and development the country. One source of funds for the government’s is a tax revenue. A very important thing in tax revenue is a willingness to pay taxes by the tax payers. But the fact is a tax levy by the government is much less than payments made by the taxpayer, this is due to the presence of obstacles, principles of taxation, namely the result of the indirect tax collections are enjoyed by taxpayer. One of the city's icon of Surabaya is Pasar Atom Surabaya where is a market many entrepreneurs open businesses and the number of visitors who flock to the entertainment venues. This is potentially a tax receipt for your country or region. The purpose of this research is to test a factor that influenced the willingness to pay taxes of entre-preneurs in Pasar Atom Surabaya. Tax paying awareness, knowledge and understanding will be taxation, the effectiveness of the tax system, and the level of confidence in the Government and legal system is the independent variable. The object of the research was a entrepreneurs in the Pasar Atom Surabaya that listed in PT. Prosam Plano. The data source is obtained by dividing the questionnaire directly to business owners, and data analysis techniques using multiple linear regression. The results of this research showed that the effectiveness of the tax system which only affect willingness to pay taxes significantly to entrepreneurs in the Pasar Atom Surabaya. While the tax paying awareness factor, knowledge and an understanding of the rules of taxation, and the level of confidence in the sys-tem of Government and laws have no effect significantly to willingness to pay taxes by employers in the Pasar Atom Surabaya.]]>
<![CDATA[MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING MELALUI DISCONTINUED OPERATIONS ]]>
<![CDATA[Taniadji, Vanessa]]>;
<![CDATA[Shanti, Shanti]]>;
<![CDATA[Dwijayanti, S, Patricia Febrina]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 6 No. 1 (2014) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v6i1.2564
<![CDATA[Earnings management using classification shifting is done by changing the classification of an item in the income statement. Classification shifting does not change the company’s net profit, but the core earnings of that year will be reported too high. Earn-ings management using classification shifting may miss understand the users of financial statements, because investors are more attend to core earnings than net income. The purpose of this research is to prove whether the managers of manufacturing compa-nies in Indonesia do earnings management using classification shifting trough discontinued operations. This research is quantita-tive descriptive research with the object of this research is manufacturing companies listed on the Indonesia Stock Exchange from 1996 to 2012. The sample of this research is manufacturing companies that reported discontinued operations account in 1998 until 2011, because this research need 2 lag data and 1 lead data. Sampling in this research is purposive sampling. Source of the data in this research is the company’s financial statement and Indonesian Capital Market Directory. Data analysis techniques which is used in this research is multiple linear regression analysis. The result of this research show that the reporting of discontinued operations account doesn’t have significantly effect to core earnings. Based on that result, it can be concluded that managers of manufacturing companies in Indonesia doesn’t proven to do earnings management using classification shifting trough discontin-ued operations.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA USAHA KECIL DAN MENENGAH DI SURABAYA ]]>
<![CDATA[Widarto, Edwin]]>;
<![CDATA[Shanti, Shanti]]>;
<![CDATA[Tedjasuksmana, Budianto]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 5 No. 2 (2013) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v5i2.2620
<![CDATA[In order to maintain the governance and development of country, government needs fund that’s not a bit. One kind of the government’s income is tax. However, this big contribution isn’t followed by the willingness to pay taxes. On the other hand, the development of small and medium enterprises that so dynamic, become far and far away to be reached by taxation. The purpose of this empirical research is to test factors that influenced the willingness to pay taxes of SME in Surabaya. The independent varia-bles are consciousness of paying taxes, knowledge and understanding of tax laws, good perception of the effectiveness of the tax system, and the level of confidence in the government and legal system. The objects of research are SME that registered on Dinas Perdagangan dan Perindustrian Kota Surabaya, and also Dinas Usaha Mikro Kecil Menengah dan Koperasi Provinsi Jawa Timur which amounts to 101 SME. The research data obtained through distributing questionnaire to all object and the analysis using multiple linear regression. The result shows that good perception of the effectiveness of the tax system influence the willingness to pay taxes of SME. It shows that the effort given by the government to facilitate tax payments comes to effect. Meanwhile, con-sciousness of paying taxes, knowledge and understanding of tax laws, and the level of confidence in the government and legal system has no effect on the willingness to pay taxes.]]>
