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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bisnis dan Ekonomi Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Abdimas Jurnal Akuntansi dan Keuangan The Indonesian Accounting Review Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Infestasi Jurnal Akuntansi dan Perpajakan International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat The Indonesian Journal of Accounting Research Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Kedaymas JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Research Journal of Business Studies
Luciana Spica Almilia
Universitas Hayam Wuruk Perbanas Surabaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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The effect of public ownership, risk management committee, bank size, leverage, and board of commissioners on risk management disclosures (empirical study in banking sector companies listed on the Indonesia stock exchange for the period 2011-2015) Nisa Nailur Rahma; Luciana Spica Almilia
The Indonesian Accounting Review Vol. 8 No. 1 (2018): January - June 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1577

Abstract

Every company is defi nitely at fi nancial risk or operational risk. In a uncertain econimic situation, risk management is one of the ways to reduce and deal with the possible risk faced by the company. This research aims to analyze the effect of public ownership, risk management committee, bank size, leverage and the board of commissioners on the disclosure of risk management. The population used in this study is secondary data derived from annual reports of conventional banking companies listed on the Indonesia Stock Exchange (IDX), period 2011-2015. A sample of 35 companies is obtained through purposive sampling method. The statistical method used is regression analysis. Hypothesis test is conducted by t test and F test. The results of this study show that (1) public ownership has no effect on risk management disclosure, (2) risk management committe has an effect on risk management discolsure, (3) bank size has no effect on risk management disclosure, (4) leverage has an effect disclosure risk management, (5) the board of commissioners has an effect on risk management disclosure.
Internal Audit Decision Making and Belief Adjustment Model Savira Yunitasari; Luciana Spica Almilia
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3622

Abstract

This research aims to examine the disparities in audit choices between auditors who are exposed to positive news followed by negative news and those who are exposed to negative news followed by positive news. The investigation focuses on the End of Sequence presentation pattern as well as the lengths of information series (short and long). The study employed a mixed-design experimental approach, incorporating both between-subjects and within-subjects elements. The participants in the research comprised 124 undergraduate students from Accounting Hayam Wuruk Perbanas University. The results reveal that there is no distinction in audit decisions between participants who first receive positive news followed by negative news, and those who receive negative news followed by positive news in the End of Sequence presentation pattern. It also demonstrates that the arrangement of evidence (positive news followed by negative news or vice versa) and the length of information series (short or long) do not influence the decision-making of internal auditors in relation to the End of Sequence presentation pattern. Overall, the study findings refute the hypothesis proposed by Hogarth and Einhorn (1992) regarding the belief model revision, as they fail to support the notion that the End of Sequence presentation pattern induces primacy effects.
The role of auditor assurance and internal control in company performance evaluation by non professional investors Luciana Spica Almilia; Nurul Mustafida
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4385

Abstract

This study aims to examine the preferences of non-professional investors regarding management disclosures for remediation of internal controls, whether financial statements with internal auditor’s assurance and external auditor’s assurance are more credible than those without assurance. Participants in this study include accounting and management students with knowledge of investment and capital markets, financial statement analysis, and auditing. The total number of research participants is 150 students. The results of the research on pervasive accounts show that (1) there is a significant difference in perceptions of non-professional investors regarding the credibility of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (2) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (3) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (4) there is no significant difference in the perception of non-professional investors regarding the desire to buy shares, either without collateral, with internal auditor’s assurance, or with external auditor’s assurance.
The Impact of ESG Disclosure, Intangible Assets, and IOS on Company Performance Sinta Hen Maulita; Luciana Spica Almilia
Jurnal Akuntansi dan Perpajakan Vol. 12 No. 1 (2026): Maret 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v12i1.16738

Abstract

This study was conducted to understand the effect of environmental disclosure, social disclosure, governance disclosure, intangible assets, and investment opportunity set on the performance of companies listed on the BGK Foundation and the Indonesia Stock Exchange (IDX) during the period 2019-2023. A total of 413 data points were used as samples. Environmental Disclosure, Social Disclosure, and Governance Disclosure data were obtained from the BGK Foundation website by considering 11 indicators in each aspect. Intangible assets were measured using the intangible asset value (INTAV) formula, and Investment Opportunity Set was measured using the Market to Book Value of Equity (MBVEBVE) ratio, while company performance was measured using the Return on Assets (ROA) ratio. This study is a quantitative study using secondary data in the form of ESG disclosure data available on the BGK Foundation website and company annual reports. Data analysis techniques used multiple linear regression analysis. The results of this study indicate that environmental disclosure and investment opportunity set affect company performance. On the other hand, social disclosure, governance disclosure, and intangible assets do not affect company performance.
Co-Authors Afandi, Haekal Ridho Akbar Abdi Negara Ambarwati, Yulian Belinda Anak Agung Gede Sugianthara Angraini Angraini Anita Anggraeni Antiqueain Maliu Auravita Astania Dea Nikki Rona Dewi Ayu Wulandari, Dewi Ayu Dewi Murdiawati Dyah Ayu Kusuma Wardhani Dyah Eras Mita Dyana Purwandini Edo Bangkit Prayoga Ellen Theresia Sihotang Emanuel Kristijadi Emanuel Kristijadi Emil Pratiwi Emma Handayani Erida Herlina Herlina Ertambang Nahartyo Farita Dewi Rofiyah Febriyani Sarwindah Felya Febiola Firman Adi Setya Haekal Ridho Afandi Hanimah, Khilmiyatul Herla Kusumawardhani Ilham Ridho Maulana Jogiyanto Hartono Kadek Pranetha Prananjaya, Kadek Pranetha Katarina Dyah Kristanti Kristijadi Kristijadi Lailatul Badriyah Lufi Yuwana Mursita Lufi Yuwana Mursita Maria Oktavia Elizabeth Sinambela Masrurah, Reza Muadzatul Meliza Silvi Meliza Silvy Meliza Silvy Meliza Silvy Mochammad Zahid Muzammil Hadi Monica Dira Anas Hartika Mursita, Lufi Yuwana Mustafida, Nurul Mutia Anugrah Pratiwi Nanang Shonhadji Ni Nyoman Asti Stya Putri Nirwana Putri Pravitasari Nisa Nailur Rahma Nita, Riski Aprilia Nur'aini Rokhmania Rokhmania Nuraini Rokhmania, Nuraini Nurul Hasanah Uswati Dewi Nurul Mustafida Nurul Mustafida Purwandini, Dyana Putri Wulanditya Riski Aprilia Nita Rosyida, Amelia Dwi Nur Savira Yunitasari Sihotang, Ellen Theresia Sinta Hen Maulita Supriyadi . Titis Puspitaningrum Dewi Kartika Tjahjani Prawitowati Widjanarko, Farah Adelia Putri Winny Herdinigtyas Yunitasari, Savira