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<![CDATA[Pelaporan Biaya Lingkungan Sebagai Alat Bantu Bagi Pengambilan Keputusan Yang Berkaitan Dengan Pengelolaan Lingkungan ]]>
<![CDATA[Dian Agustia]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 1 No 2: AKRUAL: Jurnal Akuntansi (April 2010) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v1n2.p190-214
<![CDATA[AbstractEnvironmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices.The proportion ofenvironmental costsis20% oftotal operational costs company. Environmental costsare groupedinenvironmentalmedia, amongothers: (a) water/climate, (b) Wastewater, (c) waste, (d) soil/groundwater, (e) noise/vibration, (f) biodiversity/landscape, (g )radiation. Classification ofenvironmental mediais based onUnitedNationsStatisticsDivisionpublicationentitledIntegratedEnvironmentaland EconomicAccounting. The mediaenvironmentisrepresentedcategoriesof environmentalimpactscausedtonature.]]>
<![CDATA[Pengaruh Free Cash Flow Dan Kualitas Audit Terhadap Manajemen Laba ]]>
<![CDATA[Dian Agustia]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 4 No 2: AKRUAL: Jurnal Akuntansi (April 2013) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v4n2.p105-118
<![CDATA[AbstractAsymmetric information refers to a situation where one party has more information than the other party. The agency problems arise from asymmetric information in the principal agent contracts. In addition, there are also several factors that could affect earnings management that is free cash flow and audit quality. The aim of this research is to provide empirical evidence about the impact of free cash flow and audit quality variables on discretionary accruals, as a measure of Earnings Management with the control variables companys size. This research used 103 manufacturing companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2007-2011. Data were analyzed using multiple regression method. Based on the result of analysis concluced that the variable independent free cash flow have a negative and significant effect on earning management. It means that companies with high free cash flow will restrict the practice of earnings management. While the audit quality no significance effect on earning management.]]>
<![CDATA[Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality ]]>
<![CDATA[Annisa Rahmawati]]>;
<![CDATA[Dian Agustia]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 11 No 1 (2019): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v11n1.p44-52
<![CDATA[Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality. the hypothesis to was tested Structural Equation Modeling (SEM), which makes it possible to measure latent variables and hypothesis testing simultaneously. The result showed that competence had a positive impact on audit quality. Meanwhile, independency, accountability and audit firm size do not support the hypothesis.]]>
<![CDATA[PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR ]]>
<![CDATA[Dian Agustia]]>;
<![CDATA[Ade Palupi]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2016.v20.i4.65
<![CDATA[The cooperation is characterized that its member includes the owners as well as the users of a cooperation. The cooperation financial reporrs have to be reported as a tool of accountability of the officers to the cooperation members in the annual meeting. The most essential information required in the annual meeting is the cooperation’s profits that in Indonesia is called as Sisa Hasil Usaha (SHU). In this study, a creative accountancy practice is applied as activities that is done by a business unit to report the desired surplus by implementing accountancy techniques and policies in regard with particular condition. By using descriptive statistic analysis, a cooperation with the scale area of East Java Province during the period of 2012 to 2014 has implemented a creative accountancy practice to increase or decrease profit. The cooperation officers or managers increase its SHU when its factual profit is lower; but they decrease its SHU when its factual profit is higher. The purpose of this practice is to reduce the fluctuation of SHU so that the cooperation looks stable and has no high risk for businesses. The results of this study is relevant with Scoot (2011) arguing for the opportunistic practice of cooperation managers or officers to maximize compensation contracts, debt contract, and political costs]]>
<![CDATA[PENGARUH LOCUS OF CONTROL DAN PERILAKU KEPEMIMPINAN SITUASIONAL TERHADAP PRESTASI KERJA AUDITOR DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Dian Agustia]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 1 (2011) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2011.v15.i1.189
<![CDATA[This study aimed to prove the impact locus of control and situational leadership behavior to auditor job performance through job satisfaction. This study uses a quantitative approach that focused on testing the hypothesis. Independent variables are locus of control (LOC), situational leadership behavior (PKS), while the dependent variable are job satisfaction (KK) and job performance (PKA). Data collection procedures in this study was done by a survey using a questionnaire. The respondent was the auditor in accounting firm in East Java. Data analysis techniques to test the research hypotheses are conducted using multiple linear regression analysis. Based on the test, the conclusions obtained are locus of control and situational leadership behavior simultaneously have a significant impact on job satisfaction. Partially, locus of control has no significant influence on job satisfaction but situational leadership behaviors has a significant influence on job satisfaction. Locus of control and situational leadership behavior simultaneously effect significantly on auditor job performance. Partially, locus of control has a significant effect on job performance, but the situational leadership behavior has no significant effect on job performance. Job satisfaction has a significant effect on auditor job performance. The study of locus of control effect on job performance through job satisfaction is not proven. The study proves that there is an indirect effect situational leadership behavior to auditor job performance through job satisfaction as an intervening variable.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS TERHADAP CORPORATE SOCIAL RESPONSIBILITY DAN REAKSI PASAR ]]>
<![CDATA[Dian Agustia]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 3 (2013) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2013.v17.i3.346
<![CDATA[Perkembangan pelaksanaan Corporate Social Responsibility (CSR) tampaknya merupakan konsekwensi logis dari implementasi praktik Good Corporate Governance (GCG). Dengan menerapkan CSR, diharap perusahaan akan memperoleh legitimasi sosial dan memaksimalkan kekuatan keuangannya dalam jangka panjang, sehingga akan mempengaruhi nilai penjualan saham perusahaan. Tujuan penelitian ini adalah menguji pengaruh struktur kepemilikan dan jumlah dewan direksi terhadap pengungkapan CSR dan reaksi pasar. Struktur kepemilikan dalam hal ini adalah proporsi kepemilikan publik dan kepemikian manajerial. Penelitian ini menggunakan analisis regresi. Variabel eksogen yang digunakan adalah jumlah dewan komisaris, proporsi kepemilikan publik, dan proporsi kepemilikan manajerial. Variabel endogen adalah pengungkapan CSR dan reaksi pasar. Hasil penelitian menunjukkan bahwa jumlah dewan komisaris berpengaruh signifikan terhadap pengungkapan CSR, proporsi kepemilikan publik tidak berpengaruh terhadap pengungkapan CSR, dan proporsi kepemilikan manajerial tidak berpengaruh terhadap pengungkapan CSR. Jumlah dewan komisaris memiliki pengaruh yang signifikan terhadap reaksi pasar. Proporsi kepemilikan publik tidak berpengaruh terhadap reaksi pasar. Proporsi kepemilikan manajerial tidak berpengaruh terhadap reaksi pasar. Penelitian ini juga membuktikan bahwa pengungkapan CSR tidak berpengaruh terhadap reaksi pasar. ]]>
<![CDATA[ORGANIZATIONAL TRANSFORMATION: MEMEDIASI PENGARUH INVESTASI TEKNOLOGI INFORMASI TERHADAP KINERJA ORGANISASI PADA PEMERINTAH DAERAH DI INDONESIA ]]>
<![CDATA[Wiwik - Supratiwi]]>;
<![CDATA[Dian Agustia]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 3 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2019.v3.i3.4084
<![CDATA[The purpose of this research is to examine the role of organizational transformation in mediating the effect of Information Technology (IT) investments on organizational performance in local governments. This research is expected to assist local governments to implement IT effectively to improve their organizational performance. This research is designed as quantitative research. The unit of analysis of this study is the district/ city level. The research sample is 38 districts/ cities in East Java province using convenience samples due to the limitations of time, cost, and access to data collection. Data used are primary data collected through questionnaires to respondents from the determined Local Government Agencies in each sample district/ city. The data analysis of this study uses SEM-PLS because it can be used for the small number of samples and can predict complex models. Data processing using the Warp PLS 6.0 software application. This study uses the second-order construct model with reflective first-order and second-order. Variables are measured by using a 1-7 semantic differential scale. The theory used is the process theory with teleology typology. This study found that organizational transformation mediates partially the effect of IT investment on organizational performance in local governments. Future studies may add other mediation variables and use the different measurements for each latent variable, to test the consistency of the results of this study. ]]>
<![CDATA[INTEGRATED REPORTING DAN KEPUTUSAN INVESTASI: PRINSIP KONEKTIVITAS DAN TIME HORIZON INVESTASI ]]>
<![CDATA[Murdiyati Dewi]]>;
<![CDATA[Dian Agustia]]>;
<![CDATA[Ardianto Ardianto]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 2 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2019.v3.i2.4157
<![CDATA[Pelaporan terintegrasi adalah laporan yang berisi informasi keuangan dan non-keuangan yang mengkomunikasikan proses penciptaan nilai oleh perusahaan. Salah satu prinsip utama pelaporan terintegrasi adalah prinsip konektivitas. Penelitian ini bertujuan menguji pengaruh konektivitas dan time horizon investasi terhadap keputusan jumlah investasi. Penelitian ini menggunakan pendekatan eksperimen dengan desain faktorial 2 x 2 dengan responden 87 mahasiswa S1 akuntansi sebagai surrogate investor non profesional. Material kasus adalah bagian laporan terintegrasi salah satu perusahaan dalam database International Integrated Reporting Council, dengan modifkasi dalam bentuk diagram yang menggambarkan konektivitas informasi dan modal. Hipotesa diuji dengan ANOVA dan efek dari perlakuan dengan uji post hoc. Hasil menunjukkan bahwa investor non profesional dengan laporan terintegrasi berkonektivitas tinggi memiliki keputusan jumlah investasi lebih besar dari investor non profesional dengan laporan terintegrasi berkonektivitas rendah. Sebaliknya, investor non-profesional dengan laporan terintegrasi berkonektivitas tinggi dan investasi jangka panjang memutuskan jumlah investasi lebih besar dari investor non-profesional dengan laporan terintegrasi berkonektivitas rendah dan investasi jangka pendek, adalah tidak didukung. Hasil penelitian menunjukkan prinsip konektivitas dapat meningkatkan kemanfaatan keputusan dari laporan terintegrasi. ]]>
<![CDATA[INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE DAN SUSTAINABLE GROWTH ]]>
<![CDATA[Dian Agustia]]>;
<![CDATA[Nur Fadjrih Asyik]]>;
<![CDATA[Nidia Midiantari]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 2 (2021) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2021.v5.i2.4744
<![CDATA[ABSTRACT This study aims to examine the effect of intellectual capital on company financial performance and company sustainability growth. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. This study found that the components of intellectual capital have an effect on company performance, this is because well-managed intellectual capital is the main driver of increasing company performance and is also supported by superior intellectuals that will have an impact on the company's sustainable growth. Intellectual capital which includes human capital, structural capital, and relational capital is able to improve the company's financial performance, which in turn will be able to increase investment. This investment will ultimately increase the market reaction which is reflected in the company's stock price (company value). Intellectual capital is also an impetus for companies to be able to grow sustainably, especially in terms of human capital owned by the company. Companies must continue to develop and empower their potential resources in order to advance the company so that the company can win in the competition which is getting heavier.]]>
<![CDATA[PENGARUH TEKNOLOGI BIG DATA TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Muchlis Muchlis]]>;
<![CDATA[Dian Agustia]]>;
<![CDATA[I Made Narsa]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 2 (2021) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2021.v5.i2.4928
<![CDATA[ABSTRACT Using the theory of Resources Based View (RBV) and the theory of Dynamic Capabilities, this study aims to examine the effect of using Big Data Technology on firm value mediated by financial performance. By using secondary data on 35 companies listed on the Indonesia Stock Exchange (IDX), using Robus regression analysis with the R Studio application, this research aims to examine the relationship between increased investment in Big Data technology and Firm Value. Company value in this research is measured using TOBINSQ, Market Value Equity Ratio (MVER) and Market to Book Value Ratio (MBVR), while financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE) measurements. This research also aims to compare the three measurements which significantly affect Firm Value. The findings show that there is a significant effect of increasing investment in Big Data Technology with Firm Value using the Market Value Equity Ratio (MVER) measurement and mediated by financial performance both measured using the Return on Assets (ROA) ratio and the Return on Equity (ROE) ratio.]]>
