Articles
<![CDATA[Determinasi Implementasi Akuntansi Lingkungan dan Kinerja Lingkungan Terhadap Nilai Perusahaan Melalui Pengungkapan Informasi Lingkungan ]]>
<![CDATA[Anastasia Anggarkusuma Arofah]]>;
<![CDATA[Destin Alfianika Maharani]]>
<![CDATA[ Jurnal E-Bis (Ekonomi-Bisnis) Vol 5 No 2 (2021) ]]>
Publisher : <![CDATA[Politeknik Dharma Patria Kebumen ]]>
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DOI: 10.37339/e-bis.v5i2.697
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh implementasi akuntansi lingkungan dan kinerja lingkungan terhadap nilai perusahaan melalui pengungkapan informasi lingkungan. Penelitian ini merupakan jenis penelitian kuantitatif dengan pendekatan ekslpanatori. Populasi penelitian diambil dari data direktori Bursa Efek Indonesia Tahun 2019-2020. Adapun sampel yang diperoleh dengan metode purposive sampling sebanyak 85 responden. Analisis data yang digunakan dalam penelitian ini adalah Structural Equation Modeling dengan bantuan AMOS versi 22.00. Hasil penelitian menunjukkan bahwa implementasi akuntansi lingkungan dan kinerja lingkungan berpengaruh terhadap nilai perusahaan. Disamping itu, pengungkapan informasi lingkungan memiliki peran mediasi yang menjembatani hubungan antara variabel independent dan dependen di dalam model penelitian. Penelitian ini memberikan gambaran dan strategi bagi perusahaan untuk meningkatkan nilai perusahaan dengan adanya pengungkapan informasi lingkungan.]]>
<![CDATA[Demographic, Financial Literacy, and Financial Behavior of Women Working in Manufacturing Industry ]]>
<![CDATA[Arofah, Anastasia Anggarkusuma]]>;
<![CDATA[Maharani, Destin Alfianika]]>
<![CDATA[ Economic Education Analysis Journal Vol 10 No 3 (2021): Economics Education Analysis Journal ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/eeaj.v10i3.46907
<![CDATA[The purpose of this study is to determine the effect of demographic factors and financial literacy on financial behavior of women working in manufacturing industry. Women are the targets of financial literacy due to their involvement in fulfilling the household needs and welfare. This research is quantitative research. Using the questionnaire on 115 respondents in this study from various manufacturing industries in Purbalingga with probability sampling as the technique. While the data analysis technique used Structural Equation Modelling (SEM) PLS 3.0. The findings show that, first, demographic factors contribute positively and significantly towards female workers’ financial behavior with original sample value 0.224 and t-value 2.420 > 1.96; second, financial literacy also contributes positively and significantly towards financial behavior with original sample value 0.256 and t-value 3.251 > 1.96. The higher the demographic factors of female workers, the better their financial management are. Likewise, students with low financial literacy tend to be able to hold back their urges to buy things and use services. Moreover, the significance of financial literacy and demographic factors has important implications for the development of policies that aim to improve financial behaviour among women working in financial education programs.]]>
<![CDATA[Demographic, Financial Literacy, and Financial Behavior of Women Working in Manufacturing Industry ]]>
<![CDATA[Arofah, Anastasia Anggarkusuma]]>;
<![CDATA[Maharani, Destin Alfianika]]>
<![CDATA[ Economic Education Analysis Journal Vol 10 No 3 (2021): Economic Education Analysis Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/eeaj.v10i3.46907
<![CDATA[The purpose of this study is to determine the effect of demographic factors and financial literacy on financial behavior of women working in manufacturing industry. Women are the targets of financial literacy due to their involvement in fulfilling the household needs and welfare. This research is quantitative research. Using the questionnaire on 115 respondents in this study from various manufacturing industries in Purbalingga with probability sampling as the technique. While the data analysis technique used Structural Equation Modelling (SEM) PLS 3.0. The findings show that, first, demographic factors contribute positively and significantly towards female workers’ financial behavior with original sample value 0.224 and t-value 2.420 > 1.96; second, financial literacy also contributes positively and significantly towards financial behavior with original sample value 0.256 and t-value 3.251 > 1.96. The higher the demographic factors of female workers, the better their financial management are. Likewise, students with low financial literacy tend to be able to hold back their urges to buy things and use services. Moreover, the significance of financial literacy and demographic factors has important implications for the development of policies that aim to improve financial behaviour among women working in financial education programs.]]>
<![CDATA[Analisis Pengaruh Corporate Governance dan Fraud Terhadap Pemilihan Auditor ]]>
<![CDATA[Destin Alfianika Maharani]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 3 No 1 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 1 APRIL 2019 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v3i1.3100
<![CDATA[The research purpose is to know: 1). Influence of corporate governance to auditor choice, 2). Influence of fraud to auditor choice. The population of this research is a manufacturing company listed on the Indonesia Stock Exchange for the period 2013 to 2017. Determination of the sample in this study is using purposive sampling. The test equipment used in this study is using Eviews version 10. Logistic regression test results show that the independent variables (corporate and fraud) and control variables (firm size and profitability) simultaneously affect the dependent variable (auditor choice) by 29.31%. Meanwhile, the remaining 70.69% shows that the auditor choice variable is influenced by other variables not included in this research. Partially, corporate governance variables have a negative effect on the selection of auditors where corporate governance in this study has a coefficient of -2.742212 and a probability value of 0.0000. Fraud variables have a negative effect on the selection of auditors where fraud has a coefficient of -0.485367 and a probability value of 0.0066.]]>
<![CDATA[Determinasi Karakteristik Pemerintah Daerah Terhadap Opini BPK ]]>
<![CDATA[Destin Alfianika Maharani]]>;
<![CDATA[Anastasia Anggarkusuma Arofah]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 1 (2021): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v14i1.4562
<![CDATA[The research objectives were to determine: 1). Effect of government size on BPK opinion 2). The influence of the level of regional dependence on the center on the BPK opinion, 3) The influence of level of prosperity on the BPK opinion, 4) The influence of the level of regional independence on the BPK opinion. The population in this study were districts and cities in Central Java for 2017 to 2019. The samples in this study used purposive sampling and logistic regression analysis methods. The test instrument used in this study used SPSS version 24. Partially, the size of government size has a negative and significant effect on BPK's opinion. The variables of the level of regional dependence on the central government and the level of prosperity have a positive and significant effect on BPK's audit opinion. Meanwhile, the level of regional dependence has a negative and insignificant effect on BPK's opinion]]>
<![CDATA[Determinasi Implementasi Green Accounting Terhadap Corporate Sustainability dan Kinerja Keuangan Pada Perusahaan Manufaktur ]]>
<![CDATA[Anastasia Anggar]]>;
<![CDATA[Destin Alfianika Maharani]]>;
<![CDATA[Rani Kurniati]]>
<![CDATA[ Jurnal E-Bis Vol 6 No 2 (2022): Vol. 6 No. 2 2022 ]]>
Publisher : <![CDATA[Politeknik Piksi Ganesha Indonesia ]]>
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DOI: 10.37339/e-bis.v6i2.975
<![CDATA[Pengungkapan akun akun yang terkait pada biaya di lingkungan Sistem akuntansi umumnya disebut dengan green accounting. Dengan adanya implementasi green accounting akan memperlihatkan biaya lingkungan. Menganalisis bagaimana pengaruh green accounting pada CSMS serta kinerja keuangan pada perusahaan manufaktur adalah tujuan dari penelitian ini. Pendekatan penelitian yang akan dilakukan menggunakan pendekatan kuantitatif serta teknik data analisis dengan menggunakan Structural Equation Modeling (SEM) serta deskriptif analisis menggunakan sampel sejumlah 38. Sampel diambil dengan teknik purposive sampling. Green accounting berpengaruh terhadap corporate sustainability management system, green accounting memiliki pengaruh pada financial performance serta corporate sustainability management system memiliki pengaruh pada financial performance adalah hasil dalam penelitian ini.]]>
<![CDATA[Corporate Governance dan Kualitas Auditor Melalui Fraud ]]>
<![CDATA[Destin Alfianika Maharani]]>;
<![CDATA[Ghonimah Zumroatun Ainiyah]]>;
<![CDATA[Arif Nurhandika]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v10i2.1285
<![CDATA[This study aims to examine the effect of Corporate Governance and Auditor Quality through Fraud. The object of this study is corporate governance, audit quality and fraud using research subjects in the form of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. The sample selection method in this study uses purposive sampling and SPSS is used to process data on this research. The results of this study are 1) Board of Commissioners meeting frequency has a negative effect on audit quality, 2) Board of Commissioners meeting frequency has a positive effect on fraud, 3) Independent board of directors proportion has a negative effect on audit quality, 4) Independent board of directors proportion has no effect on fraud, 5) Fraud has no effect on audit quality. Keywords: corporate governance, fraud, audit quality]]>
<![CDATA[Ukuran Perusahaan Memoderasi Pengaruh Sensitivitas Industri Dan Profitabiltas Terhadap Pengungkapan Emisi Karbon ]]>
<![CDATA[Destin Alfianika Maharani]]>;
<![CDATA[Anastasia Anggarkusuma Arofah]]>;
<![CDATA[Ika Siti Fatimah]]>;
<![CDATA[Tiya Latifah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v10i3.1482
<![CDATA[Disclosure of carbon emissions is a mechanism of concern and responsibility carried out by companies for the environment and the community around the industry. Disclosure of carbon emissions in Indonesia is included in the sustainability report and is still voluntary. However, the disclosure report can also be used as a form of support for the government in its efforts to reduce carbon emissions. The target of this study is to determine the effect of industry sensitivity and profitability on the disclosure of carbon emissions through company size. This research was conducted on non-financial public listed companies in the period 2019 – 2021. The data analysis technique used path analysis and hypothesis testing was carried out through a t test to empirically test the effect of industrial sensitivity and profitability on the disclosure of carbon emissions through firm size. The results of this study indicate that industry sensitivity and profitability have a positive and significant effect on firm size, industry sensitivity and profitability have a positive and insignificant effect on carbon emission disclosures, firm size has a positive and significant effect on carbon emission disclosures and firm size has a significant effect on sensitivity variables. industry and profitability on carbon emission disclosures.]]>
<![CDATA[CORPORATE GOVERNANCE TERHADAP CUMULATIVE ABNORMAL RETURN ]]>
<![CDATA[Destin Alfianika Maharani]]>;
<![CDATA[Anastasia Anggarkusuma Arofah]]>;
<![CDATA[Kartika Chandra Sari]]>
<![CDATA[ J-LEE - Journal of Law, English, and Economics Vol 4 No 1 (2022): JUNI ]]>
Publisher : <![CDATA[LPPM Universitas Harapan Bangsa ]]>
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DOI: 10.35960/j-lee.v4i1.793
<![CDATA[This study aims to determine the effect of corporate governance on cumulative abnormal returns in companies listed in the Corporate Governance Perception Index. The sample selection in this study used purposive sampling with the criteria of 1) Companies listed on the Corporate Governance Perception Index (CPGI) during the period 2017 - 2019, 2) Companies listed on the Corporate Governance Perception Index (CPGI) and listed on the Indonesia Stock Exchange (IDX). ) during the period 2017 – 2019, 3) Companies that publish annual reports during the period 2017 – 2019, 4) Companies that provide complete information on data regarding the required variables. Thus obtaining a sample of 36. The results in this study are the results show that corporate governance has a positive but not significant effect on cumulative abnormal returns.]]>
