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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Sosial Humaniora Buletin Ilmiah Nagari Membangun ACCOUNTHIK : Journal of Accounting and Finance Jurnal Akuntansi dan Keuangan Indonesia Journal of Islamic Contemporary Accounting and Business
Anggraeni, Dian Yuni
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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Apakah Diversifikasi Dewan Memengaruhi Kualitas Pengungkapan Islamic Corporate Social Responsibility? Anggraeni, Dian Yuni; Kartika, Rayna
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17671

Abstract

 Abstract. This study aims to examine the effect of diversification of the board on the quality of ICSR. ICSR is proxied by content analysis based on indicators adopted by Khurshid's research (2014). Diversification of the board is proxied by gender diversification in the structure of the board of commissioners and directors separately. The method used is a regression analysis with unbalanced panel data at 50 observations (13 BUS) during the 2014-2017 periods. The results of the study indicate that there is an influence of the diversification of the board on the quality of ICSR. It indicates the importance of gender diversification of the sharia banks boards’ structure in order to increase the quality of ICSR information disclosed. Keywords. Board Diversification; Governance; ICSR; Quality Of Disclosure; Sustainability. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh diversifikasi dewan terhadap kualitas ICSR. ICSR diproksikan dengan analisis konten berdasarkan indikator yang diadopsi oleh penelitian Khurshid (2014). Diversifikasi dewan diproksikan dengan diversifikasi gender pada struktur dewan komisaris dan direksi secara terpisah. Metode yang digunakan pada penelitian ini ialah analisis regresi dengan unbalanced panel data,yaitu 50 observasi (13 BUS) selama periode 2014-2017. Hasil penelitian menunjukkan bahwa terdapat pengaruh antara diversifikasi dewan dan kualitas ICSR. Hasil tersebut menunjukkan urgensi diversifikasi gender pada struktur dewan untuk meningkatkan kualitas penyajian informasi ICSR bank syariah.
PENGUNGKAPAN EMISI GAS RUMAH KACA, KINERJA LINGKUNGAN, DAN NILAI PERUSAHAAN Anggraeni, Dian Yuni
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

The objective of this study is to investigate the impact of greenhouse gas (GHG) emissions disclosure and environmental performance on firm value, and then it examines the role of environmental performance in moderating the relationship between them. The analysis of this study uses moderated regression analysis with panel data. The sample consists of firms that listed in PROPER’s rank and BEI for 2010-2013. Consistent with legitimacy and signaling theory, the results show that GHG emissions disclosure has a positive impact on firm value, while environmental performance does not, except for the gold rank. Then, the PROPER’s rank that is a proxy for the environmental performance cannot be moderating that relationship. It is probably that the ranks cannot represent the environmental performance of firm as a whole, so there is no evidence that the rank will be moderating the relationship between GHG emissions disclosure and firm value.
SLACK RESOURCES, FEMINISME DEWAN, DAN KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Anggraeni, Dian Yuni; Djakman, Chaerul D.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

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Abstract

The objective of this study is to examine the impact of slack resources and board’s feminism on CSR disclosure quality. This study also investigates the role of board’s feminism in moderating the relationship between slack resources and CSR disclosure quality. The analysis of this study uses moderated regression analysis with unbalanced panel data. The sample consists of 114 firms-years which are listed in IDX and reported sustainability report for 2012-2014. The results find that slack resources have positive impact on CSR disclosure quality, while the feminism on board of commissioners have negative effect on CSR disclosure quality. There is no relationship between director’s feminism and CSR disclosure quality. The result also shows that feminism on directors and commissioners does not moderate the relationship between slack resources and CSR disclosure quality. This is probably because the boards in Indonesian public companies are still dominated by men.
The Influence of Board Character and Institutional Ownership on Operational Risk Disclosure in Sharia Commercial Banks in Indonesia Anggraeni, Dian Yuni; Nurhanifah, Afifa; Pratama, Ovill; Astari, Sylvi; Melati, Irma
Accounthink : Journal of Accounting and Finance Vol. 9 No. 1 (2024): March 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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Abstract

This research aims to determine the influence of board character as measured by the size of the Sharia supervisory board, the size of the board of commissioners, the size of the board of directors, and institutional ownership. The research was conducted using the Pooled Least Square (PLS) method involving 15 Sharia Commercial Banks in Indonesia in 2017-2021. The results of this study show that the size of the board of directors has a positive effect on operational risk disclosure. In contrast, the size of the sharia supervisory board, the size of the board of commissioners, and institutional ownership do not affect operational risk disclosure. These findings have implications for policymakers and regulators of Islamic commercial banks regarding the development and implementation of the influence of board characteristics and institutional ownership that can improve operational risk disclosure. This research contributes to meeting the needs and increasing understanding of the influence of board character and institutional ownership. This can help Islamic commercial banks engage in effective compliance when carrying out operational risk disclosures.
PELATIHAN MANAJEMEN USAHA DALAM UPAYA PENGEMBANGAN USAHA BORDIR DI NAGARI SINGGALANG KABUPATEN TANAH DATAR Andriani, Yessy; Anggraeni, Dian Yuni; Dewi, Laksmi
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 1 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i1.524

Abstract

This activity aims to provide business management training for embroidery businesses in Nagari Singgalang, Tanah Datar. This aims to ensure that the business can be managed well so that it provides good business profits. The method used in this service activity is the lecture and training method. The lecture method is given in the form of counseling using public participative and woman participative techniques in economics. This method focuses training on female embroidery craftsmen. In training activities, business actors are given business management training which includes capital management, production management and preparation of financial reports. Partner businesses are given direct assistance in managing their business starting from creating a business organizational structure, creating Standard Operational Procedures (SOP) for business activities and creating business financial reports. The output resulting from this activity is that the partner business has an organizational structure for the partner embroidery business where each member of the company has their own duties. The training also produces Standard Operational Procedures (SOP) for every embroidery business activity starting from SOPs for ordering, production and delivery or sales. Apart from that, partner businesses also have simple business financial reports. Thus, this training has increased the ability of business partners to manage their business so that business management becomes more organized and focused. This certainly makes it easier for business managers to manage their business. As a result, businesses achieve efficiency in production. Good business management will also make it easier to develop your business in the future.
Unveiling the Impact of Firm-Level and Instrument-Level Risks on Corporate Sukuk Returns in Indonesia Anggraeni, Dian Yuni; Putri, Ravika Nabila
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.531

Abstract

This study aims to examine and provide empirical evidence regarding the impact of sukuk risk and company risk on sukuk returns. The analysis focuses on companies listed on the Indonesia Stock Exchange (IDX) with outstanding sukuk instruments during the 2021–2023 period. Utilizing a quantitative approach, the study analyzed a sample of 15 publicly listed companies, resulting in 186 observations of outstanding sukuk. Multiple linear regression analysis was employed to test the relationship between the variables, with sukuk risk proxied by credit ratings and company risk measured by leverage ratios. The empirical results indicate that both sukuk risk and company risk exert a significant negative effect on sukuk returns. These findings imply that, holding other factors constant, sukuk returns tend to appreciate as risk levels—both at the instrument and corporate levels—decrease. This inverse relationship suggests that investors in the Indonesian sharia capital market prioritize capital security and creditworthiness, viewing high-risk profiles as a deterrent to return stability. This research contributes to the literature on Islamic finance by providing a granular understanding of risk-return dynamics during a volatile economic recovery period. Practically, it offers a framework for investors to make more informed and prudent investment decisions by evaluating the specific risks associated with sharia-compliant debt instruments.
The Governance Effect: Unpacking Operational Risk Disclosure through Board Attributes and Institutional Ownership Anggraeni, Dian Yuni
Jurnal Sosial Humaniora Vol. 17 No. 1 (2026): Jurnal Sosial Humaniora
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jsh.v17i1.24236

Abstract

This research aims to determine the influence of board characteristics and institutional ownership on operational risk disclosure of Indonesian Islamic Banks for 2017 – 2021. The research was conducted using the Pooled Least Square (PLS) method involving 15 Sharia Commercial Banks in Indonesia in 2017-2021. The results of this study show that the size of the board of directors has a positive effect on operational risk disclosure. In contrast, the size of the sharia supervisory board, the size of the board of commissioners, and institutional ownership do not affect operational risk disclosure. These findings have implications for policymakers and regulators of Islamic commercial banks regarding the development and implementation of the influence of board characteristics and institutional ownership that can improve operational risk disclosure. This research contributes to meeting the needs and increasing understanding of the influence of board character and institutional ownership. This can help Islamic commercial banks engage in effective compliance when carrying out operational risk disclosures.
Co-Authors Afifa Nurhanifah Astari, Sylvi Djakman, Chaerul D. Laksmi Dewi, Laksmi Melati, Irma Pratama, Ovill Putri, Ravika Nabila Rayna Kartika, Rayna