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All Journal Jurnal Ekonomi Modernisasi Jurnal VOK@SINDO Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Riset Akuntansi Politala Jurnal Akademi Akuntansi (JAA) International Journal of Business Economics (IJBE) International Conference on Industrial Revolution for Polytechnic Education Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Accounting and Finance Studies EKONOMIKA45 Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JIMEKA
Dyah Febriantina Istiqomah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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REAKSI PASAR MODAL TERHADAP KEBIJAKAN PEMERINTAH SELAMA PANDEMI COVID-19 Puspitasari, Emylia; Istiqomah, Dyah Febriantina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1698.928 KB) | DOI: 10.31955/mea.v6i2.2085

Abstract

Tujuan dari penelitian ini untuk menganalisis reaksi pasar modal akibat peristiwa pengumuman pandemi covid-19, pemberlakuan PSBB, dan PPKM Darurat. Teknik pengambilan sampel menggunakan sampel jenuh dengan 30 perusahaan yang terdaftar di indeks IDX30. Data yang digunakan yaitu data sekunder dengan teknik dokumentasi. (1) Tidak ada perbedaan AAR sebelum dan sesudah pengumuman pandemi covid-19 di Indonesia pada indeks IDX30. (2) Tidak ada perbedaan ATVA sebelum dan sesudah pengumuman pandemi covid-19 di Indonesia pada indeks IDX30. (3) Tidak terdapat perbedaan AAR sebelum dan sesudah pemberlakuan PSBB pada indeks IDX30. (4) Terdapat perbedaan ATVA sebelum dan sesudah pemberlakuan PSBB pada indeks IDX30. (5) Terdapat perbedaan AAR sebelum dan sesudah pemberlakuan PPKM Darurat pada indeks IDX30. (6) Tidak terdapat perbedaan ATVA sebelum dan sesudah pemberlakuan PPKM Darurat pada indeks IDX30.
The Influence of Company Characteristics on Audit Report Lag: Auditor Characteristics as a Moderating Variable Putri, Nurul Alifah; Dyah Febriantina Istiqomah
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs43.10152024

Abstract

Research Aims: This research examines the influence of profitability, liquidity, solvency, audit committee size, board of directors’ size, and company size on audit report lag, with auditor reputation as a moderating variable. Design/methodology/approach: The research sample consisted of 61 energy sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period, so the total research observation subjects were 183 data. Data analysis in this research uses panel data regression analysis. This research uses advanced statistical and econometric data analysis software, namely Eviews Enterprise 12 Software. Research Findings: The research results show that profitability has a negative effect on audit report lag. Meanwhile, liquidity, solvency, the size of the board of directors, and company size positively affect audit report lag. The size of the audit committee does not affect audit repro lag. Auditor reputation moderates the influence of profitability, liquidity, the size of the board of directors, and company size on audit report lag. Theoretical Contribution/Originality: This research is expected to enrich the literature regarding factors that influence audit report lag and provide a solid basis for companies to optimize the timing of publishing financial reports by considering these factors in energy sector companies.
Do Intellectual Capital and Corporate Reputation Matter to Firm Value Enhancement: The Mediating Role of Financial Performance Febriantina Istiqomah, Dyah; Metha Nurfitriasih, Dyah; Dwi Candra, Dela
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.794

Abstract

This study examines the effect of intellectual capital and corporate reputation on firm value by mediating financial performance. Non-physical capital of the firm, such as intellectual capital and corporate reputation, that is considered good, becomes a positive signal for stakeholders so that it can affect the firm's high value through good financial performance. The research was conducted using a quantitative approach. The research analysis unit comprises food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research sample of 23 companies was selected using the purposive sampling method, so the total research observations were 92 observations for four years. Data collection was carried out using documentation techniques, including data analysis using panel data regression analysis. The Sobel test was conducted to determine whether mediation occurred or not. The analytical tool used is Eviews 12 Enterprise software. The study's results provide evidence that intellectual capital and corporate reputation can indirectly affect firm value through the mediation of financial performance. The form of mediation that arises is full mediation.
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON STOCK PRICE VOLATILITY: THE MODERATING ROLE OF TAX PAYMENT AND CEO POWER Oktavia, Anis; Istiqomah, Dyah Febriantina
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.595

Abstract

This study analyzes the influence of Corporate Social Responsibility (CSR) on stock price volatility by considering the moderating effect of tax payments and CEO power. The implementation of good CSR practices helps companies to maintain stock price fluctuations. The smaller the movement or fluctuation of stock prices, the lower the level of risk due to stock uncertainty. This study was conducted using a quantitative approach. The unit of analysis is manufacturing sector companies listed on the Indonesia Stock Exchange, consisting of 107 sample companies selected through a purposive sampling method with an observation period of three years from 2021 to 2023. Data analysis was performed using moderation regression and Eviews13. The results indicate that CSR practices affect stock price volatility. In addition, it is known that the role of tax payments can moderate the effect of CSR on stock price volatility. However, CEO power did not moderate the relationship between CSR and stock price volatility. This study supports the development of manufacturing companies implementing CSR practices to maintain stock price volatility. Good CSR practices can be used from an investor perspective to assess the risk of the company's shares.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KECENDERUNGAN PERUSAHAAN KELUARGA MELAKUKAN MANAJEMEN LABA MENGGUNAKAN METODE WarpPLS Dyah Febriantina Istiqomah; Amelia Ika Pratiwi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 6 No. 1 (2018): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.511 KB) | DOI: 10.30640/ekonomika45.v6i1.88

Abstract

Agency Conflict or Principal Conflict can be emerge opportunistic profit management behavior. This behavior is avoidable with Good Corporate Governance. The purpose of this study are to identify the effect of Corporate Governance charactertistic to the family company tendency in making profit management by using WarpPLS method. The finding show that there is no found a tendency of the family company to making profit management. Wherease not did not found moderation effect of Corporate Governance on company tendency in making profit management action. However, based on the analysis result found the Corporate Governance effect the profit management behavior indicate the better of company governance, seen from three indicators, that are proportion of independent Commisary and audit Committee, as well audit quality, then the lower practices of profit management in the company. The result show the relationship a Predictor as moderating variable change to be explanatory variable. This result can be expected open the insights of the Indonesia companies to paying attention Corporate Governance applied in the company then profit management behavior can be hazard the company can be avoided. Beside, for further research more focusing on level of family member involvement in running the company because different level of involvement, medium or higher, possibly to influence the tendency of family member to make it or not in profit management making
GREENER REPORTS, CLEANER BOOKS? THE IMPACT OF SUSTAINABILITY DISCLOSURES ON EARNINGS MANAGEMENT IN ASEAN’S DEVELOPING ENERGY SECTOR Ari Novalisa Ramadanti; Dyah Febriantina Istiqomah
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.46073

Abstract

Financial reports represent a form of corporate accountability to stakeholders used for decision-making and evaluating management performance. However, users often focus solely on profit figures without understanding the underlying processes, creating opportunities for management to engage in earnings management practices. These practices can be minimised by disclosing sustainability reports that enhance transparency and reduce information asymmetry between management and stakeholders. This research aims to determine the influence of sustainability disclosure on earnings management in energy sector companies in five developing ASEAN countries (Indonesia, Malaysia, Thailand, Philippines, and Vietnam). The sample was selected using purposive sampling and consisted of 105 companies from 2021 to 2023. Eviews 12 software was used to test the data in this study with an analysis technique using panel data regression. The results of this study indicate that sustainability disclosure influences earnings management. This research encourages regulators to develop more effective and mandatory sustainability reporting policies and standards for the energy sector. Also, it motivates energy companies to improve the quality and quantity of their sustainability disclosure to enhance financial transparency and reduce earnings management practices.
THE EFFECT OF ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) AND CAPITAL STRUCTURE ON FIRM VALUE: THE ROLE OF FIRM SIZE AS A MODERATING VARIABLE Wulandari, Priska; Istiqomah, Dyah Febriantina
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.402

Abstract

This research aims to examine the effect of Environmental, Social, and Governance (ESG) and capital structure on firm value moderated by firm size variables. Good ESG disclosure will attract investors to invest in a company so that it can increase the value of the company. The research sample of 47 mining companies listed on the Indonesia Stock Exchange was taken using a purposive sampling technique. The research observation period was 2021-2022, so the total observations were 94 subjects. This research uses a quantitative approach. The data collection method is documentation through secondary data collection on annual financial reports and sustainability reports, the data analysis technique is moderated regression analysis (MRA) using Eviews Enterprise 12 software. The results showed that ESG has no positive effect on firm value, but capital structure and firm size have a negative effect on firm value. Firm size is unable to moderate the effect of ESG on firm value but can moderate the effect of capital structure on firm value.
THE INFLUENCE OF ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS A MEDIATION VARIABLE Pramisti, Aprilia Arifatul; Istiqomah, Dyah Febriantina
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.423

Abstract

This research was conducted to analyze the relationship between ESG and company value and the role of financial performance variables as mediation between the two. The sample in this research is the energy company sector listed on the Indonesia Stock Exchange (BEI). By implementing good ESG, a company can improve quality, credibility and public trust. Increasing a company's attractiveness also attracts more investors to invest, so that a company can also improve its financial performance. Thus, good financial performance indicates effective ESG practices, so this can increase the company's value for investors. The sample for this research is companies listed on the Indonesian stock exchange in the energy sector consisting of 42 companies with a 2 year period from 2021 to 2022. The statistical tool used is the e-views 12 program with a quantitative approach through the method used for mediation regression analysis multiple. It is known that research shows that ESG influences company value and company financial performance. However, financial performance is not able to directly increase company value, this is proven by the financial performance variable which is proxied by ROA showing less than optimal figures so that it is unable to mediate the relationship between ESG and company value. This research supports the development of the application of ESG practices in energy companies in order to improve the company's credibility and attract more investors in the future.
TEORI FRAUD PENTAGON: PERAN DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN SEKTOR KEUANGAN TAHUN 2018-2020) Oktaviani, Hesti; Istiqomah, Dyah Febriantina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20778

Abstract

This study aims to analyze the effect of the fraud pentagon theory element on fraudulent financial statements in financial sector companies listed on the Indonesia Stock Exchange (IDX). Elements of the pentagon deception theory cannot be analyzed directly, but through proxies. Pressure is proxied by financial targets and external pressures. Opportunity is proxied by ineffective oversight. Rationalization is proxied by auditor turnover. Competence is proxied by the change of director. Arrogance is represented by the CEO's photo frequency. This type of research is quantitative because the data used are in the form of numbers, namely the annual financial report. The sample of this research is 54 financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 obtained by purposive sampling method. The data analysis method used is logistic regression through SPSS version 26. The results show that the elements of pressure and opportunity affect fraudulent financial statements. While the elements of rationalization, competence and arrogance have no effect on fraudulent financial statements.
Co-Authors A'la Syauqi Abd. Rouf Adinda Putri Nur Aini Agung Teguh Wibowo Almais Ahmad Djalaluddin Akbar Roihan Amelia Ika Pratiwi Ari Novalisa Ramadanti Ayub Wijayati Sapta Pradana Chella Masquita Febilia Dwi Candra, Dela Dyah Metha Nurfitriasih Emylia Puspitasari Hesti Oktaviani Kholilah Kholilah Laurina Trisnaning Putri Mega Noerman Ningtyas Metha Nurfitriasih, Dyah Mochamad Imamudin Nabila Rif'atul Izzah Ndari, Priska Wulan Nihayatu Aslamatis Solekah Oktavia, Anis Oktaviani, Hesti Pramisti, Aprilia Arifatul Puspitasari, Emylia Putri, Nurul Alifah Shinta Rizki Firdina Sugiono