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All Journal Jurnal ASET (Akuntansi Riset) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Kewarganegaraan Devotion: Journal of Research and Community Service Journal of Management Accounting Business and International Research Publication of the International Journal and Academic Research (PIJAR)
Amelia, Yunia
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Studi Eksperimen Tentang Pengaruh Kinerja Lingkungan dan Sosial Terhadap Penilaian Kredit Perbankan Sarumpaet, Susi; Dewi, Fajar Gustiawaty; Agustina, Yenni; Amelia, Yunia
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.24894

Abstract

Abstract. This study aims to examine the effect of environmental performance, social performance and the interaction of both on the credit risk and recommendation. An experiment was carried out using 42 participants taken from the students of Magister of Management and Magister of Accounting study programs who have taken the Financial Statement Analysis Course and represented bank loan officers. Subjects were divided into 4 groups according to the factorial research design between subjects 2x2. Test results using ANOVA indicate that the company's environmental performance has no effect on environmental risk assessments and credit recommendations by loan officers. Conversely, the better the company's social performance, the lower the risk assessed by the loan officers. Neither does it provide empirical evidence to support for the effect of the interaction of environmental and social performance on credit risk assessments. This study provides empirical evidence in the framework of decision usefulness of non-accounting information in a lending decision by showing how social performance has information content for loan officers. Keywords: creditworthiness; environmental performance; experiment; social performance  Abstrak. Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, kinerja sosial dan interaksi keduanya terhadap risiko dan kelayakan kredit bank. Sebuah eksperimen dilakukan dengan menggunakan partisipan 42 orang mahasiswa magister manajemen dan magister akuntansi ilmu akuntansi yang telah mengambil Mata Kuliah Analisis Laporan Keuangan yang berperan mewakili loan officers. Subyek dibagi menjadi 4 kelompok sesuai dengan desain penelitian faktorial antarsubjek 2x2. Hasil pengujian dengan menggunakan ANOVA menunjukkan bahwa kinerja lingkungan perusahaan tidak berpengaruh terhadap penilaian risiko lingkungan dan rekomendasi kredit oleh loan officers. Sebaliknya, semakin baik kinerja sosial perusahaan, resiko dinilai oleh loan officer semakin rendah dan kredit semakin layak untuk direkomendasikan. Selanjutnya, penelitian ini juga tidak memberikan bukti dukungan empiris atas interaksi kinerja lingkungan dan sosial terhadap penilaian risiko kredit. Penelitian ini menyediakan bukti empiris dalam kerangka kebergunaan informasi non-akuntansi dalam pengambilan keputusan kredit dengan hasil penelitian yang menunjukkan bahwa kinerja sosial memiliki kandungan informasi (information content) bagi loan officers. Kata kunci: eksperiment; kelayakan kredit; kinerja lingkungan; kinerja sosial
Analysis of Factors Affecting Carbon Emission Disclosure in Indonesia Wibowo, Rendi; Suhendro, Saring; Amelia, Yunia
Journal Of Accounting Management Business And International Research Vol 1, No 1 (2022): September 2022
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.694 KB) | DOI: 10.57235/jambuair.v1i1.6

Abstract

This study aims to analyze what factors affect the disclosure of carbon emissions in carbon intensive companies listed on the Indonesia Stock Exchange in the period 2016 - 2020 years. The method used in this study is a quantitative research method with literature studies both on the company's website and on the Indonesian stock exchange. The collection technique the data used is purposive sampling to determine the sample in this study. The sample used as many as 138 companies with data processing methods using analysis descriptive statistics, classical assumption test, hypothesis testing, and coefficient of determination test. Results of the research show that firm size, profitability, managerial ownership, and ownership institutions have a positive influence on the disclosure of carbon emissions. In addition, can it is known that the company's leverage harms the disclosure of emissions carbon while total asset turnover, environmental performance, regulators, and media exposure do not affect the disclosure of carbon emissions.
Analisis perbandingan metode pendeteksian kecurangan keuangan menggunakan Altman Z-Score, Beneish M-Score, dan Springate Pertiwi, Jihan Citra; Oktavia, Reni; Amelia, Yunia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i6.2534

Abstract

Financial statements are a reflection of the company's financial performance, which is prone to fraud. BUMN, as a company whose assets are owned by the state, will be vulnerable to fraud. Based on ICW data, there were 28 cases of BUMN corruption in 2020. Financial fraud that occurred in BUMN companies themselves came into the public spotlight, so it is necessary for the community, government, and companies to know from an early age whether the company is in good health or not. This study aims to see how the influence of the Altman z-score, the beneficial m-score, and the springate methods influence the detection of fraud tendencies that exist in companies and to see a comparison of the most appropriate methods to be used as predictors. This type of research is quantitative and uses secondary data sources. The samples used were from 16 companies for 5 years, with statistical analysis using the SmartPLS statistical application. The results of this study are the Altman z-score, Beneish m-score, and Springate methods. has a positive and insignificant effect on detecting financial fraud in state-owned companies during 2015–2020.
The Effect of Singapore Interest Rates on the Joint Stock Price Index (JCI) in the Banking Sector Cahya M, Intan; Prasetyo, Tri Joko; Evana, Einde; Amelia, Yunia
Devotion : Journal of Research and Community Service Vol. 3 No. 7 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i7.157

Abstract

This research aims to examine the influence to determine the effect of Singapore interest rates on the Jakarta Composite Index (JCI) in the banking sector. This research is a quantitative research. The data were collected using documentation. In order to achieve the goal study, this study was conducted by using the type of proportional sampling method so that as many as 36 banking samples were obtained.The result showed that the Singapore interest rate (SIBOR) had a significant positive effect on the Composite Stock Price Index (CSPI) of the banking sector, this was indicated by the value of sig. on the SIBOR variable of 0.008 <0.05 and has a beta value of -26.527. And has a t-count value of -2.819 < from t-table which is 2.719.
Analyzing Tax Policies in Turkey and Indonesia: A Comparative Study for Improved Competitiveness and Neutrality Amelia, Yunia
Publication of the International Journal and Academic Research Vol. 1 No. 1 (2024)
Publisher : Indonesian Student Association Study Center in Türkiye

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63222/pijar.v1i1.5

Abstract

For many countries, taxes are the main source of revenue to finance all expenditures, including the promotion of economic growth. To compare the tax systems of different countries, the Organisation for Economic Co-operation and Development (OECD) has developed the International Tax Competitiveness Index (ITCI). This study examines Türkiye and Indonesia’s tax policies, focusing on their influence on economic competitiveness and tax neutrality. This study identifies the strengths and weaknesses of each country's tax system and provides recommendations for enhancing their competitiveness and neutrality. This study uses a comparative approach to analyse tax policies in Türkiye and Indonesia. The analysis reveals that a neutral tax code is crucial for economic growth and for attracting investment. Türkiye's tax system offers insights into efficient tax structures, with lower corporate tax rates and non-distortionary property taxes contributing to its higher ranking in the ITCI. Conversely, Indonesia's tax system presents opportunities for improvement by adopting similar practices. This study suggests that Indonesia could benefit from targeted tax incentives, better tax administration, and investment in tax education and training. Broadening the tax base and leveraging digital technologies for tax administration have been identified as key strategies to improve Indonesia's tax competitiveness. The study concludes that both Türkiye and Indonesia can enhance their tax systems by learning from each other and countries with high tax competitiveness rankings. By implementing the recommended measures, these countries can stimulate economic growth, investment, and achieve a more competitive and neutral tax
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon pada Perusahaan Carbon-Intensive Industry Wibowo, Rendi; Suhendro, Saring; Amelia, Yunia; Prasetyo, Tri Joko
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.3511

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang mempengaruhi pengungkapan emisi karbon pada perusahaan intensif karbon yang terdaftar pada Bursa Efek Indonesia pada periode tahun 2016-2020. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan studi pustaka baik di website perusahaan maupun di bursa efek Indonesia. Tekni pengumpulan data yang digunakan adalah purposive sampling untuk menentukan sampel pada penelitian ini. Sampel yang digunakan sebanyak 138 perusahaan dengan metode pengolahan data menggunakan analisis statistik deskriptif, uji asumsi klasik, uji hipotesis, dan uji koefisien determinasi. Hasil pada penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas, kepemilikan manajerial, dan kepemilikan institusional memiliki pengaruh yang positif terhadap pengungkapan emisi karbon. Selain itu, dapat diketahui bahwa leverage perusahaan memiliki pengaruh yang negatif pada pengungkapan emisi karbon sedangkan total aset turnover, kinerja lingkungan, regulator, dan media exposure tidak memiliki pengaruh terhadap pengungkapan emisi karbon.Kata Kunci: Pengungkapan Emisi Karbon, Industri Intensif Karbon AbstractThis study aims to analyze what factors affect the disclosure of carbon emissions in carbon-intensive companies listed on the Indonesia Stock Exchange in the period 2016-2020 years. The method used in this study is a quantitative research method with literature studies both on the company's website and on the Indonesian stock exchange. The collection technique the data used is purposive sampling to determine the sample in this study. The sample used as many as 138 companies with data processing methods using analysis descriptive statistics, classical assumption test, hypothesis testing, and coefficient of determination test. Results of the research show that firm size, profitability, managerial ownership, and ownership institutions have a positive influence on the disclosure of carbon emissions. In addition, can it is known that the company's leverage harms the disclosure of emissions carbon while total asset turnover, environmental performance, regulators, and media exposure do not affect the disclosure of carbon emissions.Keywords : Carbon Emission Disclosure, Carbon Intensive Industry
Co-Authors agustina, yenni Cahya M, Intan Dewi, Fajar Gustiawaty Einde Evana, Einde Oktavia, Reni Pertiwi, Jihan Citra SARING SUHENDRO Susi Sarumpaet Tri Joko Prasetyo Wibowo, Rendi