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Cahyaningtias, Susi Retna
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Economics, Econometrics & Finance

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KONSEKUENSI MANAJEMEN LABA, TATA KELOLA DAN TANGGUNGJAWAB SOSIAL TERHADAP REPUTASI PERUSAHAAN Cahyaningtias, Susi Retna; Husnaini, Wahidatul; Sasanti, Elin Erlina; Effendy, Lukman; Hudaya, Robith
Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i2.18

Abstract

The objective of this study is to examine the earnings management consequences, good corporate governance, and corporate social responsibility toward company reputation. Research population is manufacturing companies listed in Indonesia Stock Exchange during 2013-2014. Pursuant to purposive sampling method, the study obtained 31 companies as sample of the study since not many companies have reputation data. The result of the study found that only good corporate governance improves the company’s reputation, while earnings management consequences and corporate social responsibility were found to have no influence on company reputation.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN ASIMETRI INFORMASI: PERAN KEPEMILIKAN KELUARGA Cahyaningtias, Susi Retna; Isnaini, Zuhrotul; BS, Sapto Hendri
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.80

Abstract

Asymmetric Information is caused by differences in information between shareholders and management. The more information that’s having by management, makes management free to manage the company in order to increase the compensation obtained. The way to reduce Asymmetric Information is transparency through disclosure, one of which is Corporate Social Responsibility (CSR). This study aims to examine the effect of corporate social responsibility (CSR) and Asymmetric Information with the role of family ownership as a moderating variable. The research sample is manufacturing companies that went public in Indonesia from 2014 - 2017 and who met the requirements to be sampled as many as 68 observations. Hypothesis testing uses MRA (Moderated Regression Analysis) using EVIEWS 11. The results shown that companies incur CSR costs in the previous period increase information asymmetry in the current period but the Asymmetric Information period is not related to CSR in the next period. Family ownership does not moderate the relationship between the previous period's CSR with the current period's Asymmetric Information and the current period's Asymmetric Information with the next period's CSR. The family ownership variable has two functions, namely as a predictive variable (independent) and a moderator homologiser, which means the family ownership variable has the potential to be a moderating variable.
Perkembangan Pembiayaan Bank Syariah Sebelum dan Sesudah Pandemi COVID-19 Patoni, Lalu Rian; Cahyaningtias, Susi Retna
Jurnal Riset Akuntansi Vol 24 No 2 (2025): Jurnal Riset Akuntansi Aksioma, Desember 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i2.577

Abstract

This study examines the development of Islamic financing contracts at Bank NTB Syariah from 2019 to 2024, focusing on shifts in contract dominance before, during, and after the Covid-19 pandemic. Using a descriptive-comparative time approach and based on the theory of financial intermediation, the research analyzes five financing contracts: murabahah, musyarakah, mudharabah, qardh, and ijarah. The findings reveal a significant shift in the bank’s financing structure, with musyarakah emerging as the dominant contract, increasing steadily from IDR 311 billion in 2019 to IDR 1.12 trillion in 2024. In contrast, murabahah declined sharply, while mudharabah and qardh played only minor roles. Ijarah was not recorded during the entire observation period. The results suggest a strategic shift toward partnership-based contracts to better accommodate business risk and economic uncertainty. This transformation supports the relevance of Islamic financial intermediation theory and highlights the adaptive role of regional Islamic banks during times of economic crisis.
Co-Authors BS, Sapto Hendri Elin Erlina Sasanti Husnaini, Wahidatul Isnaini, Zuhrotul Lukman Effendy, Lukman Patoni, Lalu Rian Robith Hudaya