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All Journal Jurnal Reviu Akuntansi dan Keuangan EkoBis ( Ekonomi & Bisnis ) Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi dan Perpajakan Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmu Manajemen (JIMMU) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) BALANCE: Economic, Business, Management and Accounting Journal Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Abdimasku : Jurnal Pengabdian Masyarakat Equity: Jurnal Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) MANAJEMEN Jurnal Manajemen dan Bisnis JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmu Manajemen & Ekonomika Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business FINANCE : International Journal Of Management Finance Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting International Journal Business, Management and Innovation Review Sasambo: Jurnal Abdimas (Journal of Community Service)
Suhita Whini Setyahuni
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Kinerja Non Keuangan (Environmental, Social, Governance) terhadap Resiko Investasi Perusahaan Agus Triyani; Suhita Whini Setyahuni; Fiki Durrotul Makwuna
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5602

Abstract

This study intends to investigate the impact of sustainability information on the level of firm’s risk. This study uses 103 firms-years observation of public listed companies in Indonesia during 2012 to 2018. Ordinary least squares regression analysis is employed to tested the hypotheses. ESG scores Bloomberg is used as an indicator of sustainability reporting. The theory used in this study is Signaling theory, which is an action taken by the company to provide instructions for investors on how to view the companies prospects. The findings indicate that social information can decrease the level of firm’s risk. Additionally, environmental and governance information have a negative impact on systematic risk only. Neither environmental nor governance information have an impact on non-systematic risk and total risk. This study contributes to the practical implications, especially on how to consider sustainability information on investment’s valuation models. This study also gives a fruitful insight to the literature by giving empirical evidence on the relationship between sustainability information and corporate’s risk.
The Effect Of Sustainable Performance On Capital Structure : Case Of High Tech Companies In Indonesia Agus Triyani; Wulan Budi Astuti; Suhita Whini Setyahuni; Salsabilla Putri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.5109

Abstract

Sustainability performance plays an important role in the business entities. Recently, stakeholders are no longer focus on the single financial performance, but rather put their attention on the business sustainability comprehensively. Since the high-tech companies have the high level of innovation and high uncertainties, sustainability performance received more attention from business practitioners. The high technology in the company can greatly improve the world economy because it greatly affects the potential for global competitiveness. This study intends to examine the effect of sustainability performances on the capital structure of High-Tech Companies in Indonesia. High-Tech Companies faced uncertainty and high-risk in collecting capital due to market issues, a lack of resources, and also issues in technology implementations. Therefore, High-Tech Companies are facing sustainability performances issues that might affect capital structures. We analyzed 143 High-Tech Companies in Indonesia. We identified factors that affect capital structure of High-Tech Companies, such as firm performances, firm growth and CSR performances. Firm performances were measured by ROA and ROE, while firm performances were measured by asset growth and sales growth, and CSR performances were measured by employees, social, and environmental aspects. The result indicated that ROA and ROE were negatively impacted the capital structure of High-Tech Companies. Meanwhile, CSR performances and asset growth were positively affected the capital structure of the companies. In addition, sales growth has no effect on capital structure of High-Tech Companies. Our research used a new perspective of CSR performances that used more comprehensive indicators which are employees, social, and environmental individually. Our findings contributed to the development of legitimacy theory which focus on capital structure and sustainability aspects.
How Financial Distress Affect The Coping Strategy? Case Of Indonesian MSME’s During The Covid-19 Outbreak Agus Triyani; Suhita Whini Setyahuni
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.22209

Abstract

This research intends to examine the effect of financial distress, self-efficacy, and leadership skills on coping strategy in time of COVID-19 pandemic. This study focuses on the coping strategy implementation of MSMEs in Indonesia during economic downturn due to the pandemic. We examine 125 MSMEs in Indonesia as our respondents. We employ multinomial logistics regression technique to test the hypotheses. Our findings show that financial distress negatively affects the choice of coping strategy. On the other hand, self-efficacy and leadership skills have a positive impact on coping strategy. Financial distress, self-efficacy, and leadership skills are empirically proven as the determinant factors that influence the coping strategy selection process during the COVID-19 pandemic. This research uses a new perspective of financial distress scales and leadership skills aspects as a new insight in coping strategy decision making process. This study contributes to the development literature on coping strategy and its determinant factors during crisis conditions. practically, this research has implications to the development of coping strategy models and its influenced factors for business practitioners, especially on how to develop coping models during crisis condition.
PENGARUH PEMAHAMAN RED FLAG TERHADAP DETEKSI KECURANGAN DENGAN PENGALAMAN AUDITOR SEBAGAI VARIABEL MODERASI Fakhmi Zakaria; Linda Ayu Oktoriza; Suhita Whini Setyahuni; Rissa Anandita
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8304

Abstract

The purpose of this research is to investigate the impact of red flags on fraud detection, the impact of auditor experience on fraud detection, and the capacity of auditor experience to mitigate the impact of red flags on fraud detection. This study's sample included 57 auditors from the Central Java Provincial Regional Inspectorate. This is quantitative research. Partial Least Squares (PLS) analysis is utilized for data analysis, and SmartPLS software is employed. According to the study's findings, red flags have a strong positive influence on fraud detection, auditor experience has a significant effect on fraud detection, and auditor experience cannot attenuate the effect of comprehending red flags on fraud detection.
WHAT FACTORS AFFECT THE FRAUD DETECTION? THE ROLE OF RED FLAGS AND AUDITOR EXPERIENCE Fakhmi Zakaria; Suhita Whini Setyahuni
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9421

Abstract

This study intends to investigate what factors that affects fraud detection. We focus on the effect of red flags and auditor experience as the determinant factors. We also investigate the role of moderating of auditors experience on the relationship between red flags and fraud detection. We use 57 sample of auditors in the Regional Inspectorate of Central Java Province during 2022 . We employ Partial Least Square (PLS)  as an analysis tool to test the hypotheses. Our findings shows that there are a positive impact od red flags and auditor experience on the fraud detection. However, auditor experience does not play a moderating role on the relationship between red flags and fraud detection. Our findings contribute to the development of fraud detection literature based on attribution theory. We provide empirical evidences on what factors affecting fraud detection.
PENINGKATAN MINAT BELI ULANG MELALUI KEPERCAYAAN, PROMOSI, E- SERVICE QUALITY, SERTA KEMUDAHAN DI TOKOPEDIA DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING Mahmud; Suhita Whini Setyahuni; Mochammad Eric S.W; Galuh Tri Pratiwi
Jurnal Ilmu Manajemen (JIMMU) Vol. 8 No. 2 (2023)
Publisher : MAGISTER MANAJEMEN UNISMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v8i2.20193

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kepercayaan, promosi, e-service quality, dan kemudahan terhadap minat beli ulang dengan kepuasan konsumen sebagai variabel intervening. Populasi penelitian ini adalah konsumen yang pernah melakukan pembelian produk di Tokopedia. Sampel yang diambil sebanyak 100 konsumen. Teknik pengambilan sampelnya purposive sampling. Jenis data yang digunakan adalah data primer. Metode pengumpulan data menggunakan kuisioner. Teknik analisis yang digunakan adalah analisis jalur. Hasil analisis bagian pertama menunjukkan bahwa : Kepercayaan, Promosi, E-Service Quality dan Kemudahan berpengaruh positif dan signifikan terhadap kepuasan konsumen. Sedangkan analisis bagian kedua yaitu Kepercayaan, Promosi, E-Service Quality dan Kemudahan berpengaruh secara signifikan dan positif terhadap minat beli ulang. Kemudian Kepuasan Konsumen berdampak secara signifikan dan positif terhadap minat beli ulang
Does Green Investment Elevate CSR Performance? The Role of CSR Committee as Moderating Factor Suhita Whini Setyahuni; Fakhmi Zakaria; Linda Ayu Oktoriza
Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i2.10574

Abstract

This study intends to investigate the effect of green investment and CSR committee on CSR performance. This study also analyzes the moderating effect of CSR committee on the relationship between green investment and CSR performance. We analyzed 117 firms-years observation from 39 companies listed in LQ-45 index from 2019-2021. Sample is selected using purposive sampling technique, which the availability of CSR information become the criteria of sample selection.  To test the hypotheses, we applied Moderated Regression Analysis (MRA). Our findings indicate that there is a positive impact of green investment and CSR committee on CSR performance. However, CSR committee does not play a moderating role in enhancing CSR performance. By using a new proxy of green investment and CSR performance measurement, our research contributes on providing a new insight on what factors influence the sustainability performance within legitimacy theory framework. Our findings provide empirical evidence that can be used by business practitioners and policymakers to consider the importance of independent CSR committee as a part of sustainability governance.
Pengaruh Likuiditas (CR), Probabilitas (ROE) Dan Solvabilitas (DER) Terhadap Harga Saham Pertambangan Yang Terdaftar di Bursa Efek Indonesia 2018 – 2022 Debi Lovinta Inka Putri; Suhita Whini Setyahuni
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8721

Abstract

Tujuan penelitian ini untuk menguji pengaruh dari current rasio, retun on equity dan debt to equity rasio secara simultan terhadap  harga saham pertambangan yang terdaftar di bursa efek Indonesia 2018 – 2022. Populasi dalam penelitiaan ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada periode 2018 – 2022. Pengambilan sampel menggunakan purposive sampling, dengan jumlah sampel 163 sampel. Teknik yang digunakan untuk menguji hipotesis adalah analisis linear berganda. Hasil penelitian ini menunjukan bahwa current ratio (CR) berpengaruh positif dan signifikan terhadap harga saham, return on equity (ROE) dan debt to equity ratio (DER) tidak berpengaruh terhadap harga saham.
What Factors Affect Conservatism? The Role of Board Gender, CEO Retirement and Financial Distress Agus Triyani; Sri Retnoningsih; Suhita Whini Setyahuni; Muhammad Fajar Khoiruddin
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.62217

Abstract

   This research aims to comprehensively analyze the intricate relationships between board gender, CEO retirement, financial distress, and accounting conservatism within the energy sector. Leveraging 164 firm-year observations spanning 2019-2021, our sample selection relied on a purposive sampling technique, with data availability serving as a primary criterion. Through multiple regression analysis, we rigorously tested hypotheses to unveil the nuanced dynamics at play. Contrary to expectations, our findings suggest that board gender does not exert a significant impact on accounting conservatism within energy firms. However, CEO retirement emerges as a pivotal factor positively influencing accounting conservatism. This illuminates the importance of leadership transitions in shaping conservative financial reporting practices. Notably, financial distress demonstrates a contrary effect, negatively impacting accounting conservatism. This novel perspective positions financial distress as a determinant factor, expanding the traditional boundaries of conservatism research within the agency theory framework. Our research significantly contributes to the literature by providing fresh insights into the contextual factors influencing accounting conservatism in the energy sector. The nuanced interplay of CEO retirement and financial distress unveils complex decision-making processes, offering practical implications for corporate governance and financial reporting practices in this industry. This study serves as a valuable resource for both practitioners and scholars seeking a deeper understanding of conservatism determinants in the specific context of energy companies. 
Pengaruh Literasi Keuangan, Inklusi Keuangan Dan Teknologi Finansial (Fintech) Terhadap Keberlanjutan UMKM Di Kota Semarang Dayinta Lalita Kisin; Suhita Whini Setyahuni
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3478

Abstract

Keberlanjutan usaha merupakan kemampuan pelaku usaha dalam bertahan pada setiap keadaan ekonomi yang dapat dilihat dari literasi keuangan dan adanya peningkatan kompetitif serta peningkatan penggunaan layanan jasa keuangan non-formal khususnya pada teknologi finansial (fintech). Penelitian ini bertujuan untuk menguji lebih lanjut terkait dengan faktor-faktor yang mempengaruhi keberlanjutan UMKM. Penelitian ini menggunakan metode kuantitatif dengan teknik purposive sampling. Populasi dan sampel pada penelitian ini adalah pelaku UMKM aktif yang menggunakan layanan teknologi finansial (fintech) sebanyak 60 UMKM. Metode pengumpulan data penelitian dengan penyebaran kuesioner. Teknik analisis yang digunakan adalah analisis uji validitas, uji reliabilitas, uji normalitas, dan regresi linear berganda yang diolah dengan SmartPLS versi 3.2.9. Hasil penelitian menunjukan bahwa literasi keuangan dan inklusi keuangan berpengaruh positif terhadap keberlanjutan UMKM, sedangkan teknologi finansial tidak berpengaruh positif terhadap keberlanjutan UMKM.
Co-Authors , Herry Subagyo Adelia Rifa Sabila Adelina Citradewi Adryan, Ravi Nuki Agus Triyani Agus Triyani Ahmad Reza Ali, Luthfi Gosan Alif, Atiqullah Muhammad Almira Santi Samasta Almira Santi Samasta Ana Kadarningsih Ana Kadarningsih Kadarningsih Anak Agung Istri Sri Wiadnyani Anandyaningsih Risnika Putri Aries Setiawan Asteria Gupita Asyhar, Siti Adinda Amelia Nisa Awanis Linati Haziroh Azizah, Fatkhiyatul Bagas Setiawan, Bagas Bara Zaretta Bara Zaretta Chasanah, Amalia Nur Damar, Haunan Dayinta Lalita Kisin Debi Lovinta Inka Putri Dian Prawitasari Diana Aqmala Diana Puspitasari Diana Puspitasari Dimas Prasetyo Edna Iyyana Mizkiya Fakhmi Zakaria Farlin Nabila Mawarni Fatah Nur Abdul Aziz Fatkhiyatul Azizah Feni Nola, Ekta Rossivea Fiki Durrotul Makwuna Galuh Tri Pratiwi Herry Subagyo Ifada Retno Ekaningrum Ikhsan Bagaskoro Ischaq, Maulana Istiqomah, Luthfiyyah Joni Prayogi Khanifah Khanifah Khanza Monica Salsabila Kiryanto Kiryanto Kurniawan, Maulana Bintang Arie Kusuma, Pradana Jati Lenni Yovita Mahmud Mahmud Mahmud Mahmud Maria Safitri Maria Safitri Meilana Chorisa Nuraini Melianti, Vanni Melina Putri Rusmawati Melsanda Farelya Handhany Mirza Elysia, Tia Sonia Mochammad Eric Suryakencana Wibowo Muhammad Fajar Khoiruddin Muhammad Reza Putra Kurniawan Mujib, Miftachul Mutiara Zahra Herawati Nadya Febrianti Prayogi Nanda Adhi Purusa Nastalin, Arnetta Fadilla Naufal Nurrohmat Nor Hadi Oktavia, Vicky Oktoriza, Linda Ayu Pradana Jati Kusuma Pramesti, Tia Puji Purwatiningsih, Aris Ravi Nuki Adryan Rifan Fauzi Salasi Rissa Anandita RR Wulan Indri Widiar Rudi Kurniawan Safa Aulia Safina Pribadi Makna Safitri, Maria Salsabilla Putri Setiawan, Aries Sri Retnoningsih Syafira, Atina Nur Azumi Syahputri, Naesila Yulyana Saskia Vicky Oktavia Wibowo, Mochammad Eric Suryakencana Widiar, RR Wulan Indri Wulan Budi Astuti Yovita, Lenni Zakaria, Fakhmi Zhafira, Aqila Azza