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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa FEB Wacana, Jurnal Sosial dan Humaniora Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Manajemen JRABA
Erwin Saraswati
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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PENGARUH TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Kartika Septiary Pratiwi Musa; Erwin Saraswati; Roekhudin Roekhudin
SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i02.146

Abstract

This research aims to test corporate governance and earning management to corporate social responsibility disclosure. Sample on this resesarch are 62 manufacturing companies and is family company that chosen by purposive sampling method. According to the analysis result, this research shows that earning management has positive and significant impact to corporate social responsibility disclosure and corporate governance that proxied with board of commissioner stated that there is positive relation on corporate social responsibility disclosure, on independent commissioner proportion doesn’t affect significantly to corporate social responsibility disclosure, and on audit committee has significant impact on corporate social responsibility disclosure.
Analisis Kinerja Perusahaan dengan Menggunakan Balanced Scorecard dan Data Envelopment Analysis Hanung Eryadi Prasetya; Bambang Subroto; Erwin Saraswati
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.458 KB) | DOI: 10.22219/jrak.v5i1.4989

Abstract

The objective of this research is to understand cooperation performance using integration of Balanced Scorecard and Data Envelopment Analysis an to analyze the eficiency and efectivity level by utilizing Data Envelopment Analysis based on criteria in Balanced Scorecard. The sampling determination method used non probability sampling. The research data were collected from Cooperation Agency in Jombang Regency. The data analysis instrument was performance assesment using Balanced Scorecard Perpective based on financial perspective, customer, internal bisnis, learning and growth, and also eficiency calculation using DEA output oriented model. The result of this research concludes : from financial perspective is has been there was performance improvement in 2014 and 2 Cooperation were eficient; from customer perspective it has been discovered that there was performance decline in 2014 and 2 Cooperation were eficient; from internal bisnis perspective, it has been detected that there was performance improvement in the last year and 2 Cooperation were eficient; from learning and growth perspective, it that only one Cooperation was able to reach maximum eficiency. Keywords: Performance, DEA, BSC, Efficiency
Firm Value: CSR Disclosure, Risk Management And Good Corporate Governance Dimensions Muhamad Fahminuddin Rosyid; Erwin Saraswati; Abdul Ghofar
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.18731

Abstract

This study aims to examine the effect of Corporate Social Responsibilty(CSR) disclosure and risk management on firm value with Good Corporate Governance(GCG) as a moderating variable. The research sample was conducted on mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period of 27 companies with a total of 120 observed data . The data were analyzed by panel data regression processed with Stata 15 software. The results showed that CSR disclosure had a negative effect on firm value. Meanwhile, risk management has no effect on firm value. Furthermore, GCG as a moderating variable, proven to be able to streng then the relationship of CSR disclosure to firm value. However, GCG cannot be a moderating variable between risk management and firm value. Financial performance and firm size proved unable to be control variables in relation to the effect of CSR and risk management on firm value. The limitation of this research is that it is limited to mining companies listed on the IDX so that it can give different results if carried out in different industries. This research can contribute to the accounting literature related to firm value, especially with regard to CSR disclosure, risk management and GCG in companies in Indonesia.
The Influence of Corporate Governance Mechanism to Abnormal Return (Empirical study on companies listed on the Stock Exchange) Cynthia Jayanti; Erwin Saraswati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.533 KB)

Abstract

This study aims at examining the influence of a corporate governance mechanism which consists of transparency, fairness, accountability, and responsibility to the market reaction that is proxied by abnormal return. This study applies variable control on unexpected earnings and total cash flow. Population in this study is a non-financial sector companies listed on the Jakarta Stock Exchange in 2010. The selection of samples applies purposive sampling method and sample obtained, is 104 go public companies. This study uses secondary data that is the company's annual report. The results of this study show that the implementation of corporate governance has a significant influence to abnormal returns. This study also presents the fact that variable control total cash flow gives significant influence to abnormal returns. However, this study fails to show that the variable control on unexpected earnings has a significant influence to abnormal returns.   Keyword: Corporate Governance, Abnormal Return, Unexpected Earnings, Total cash Flows
PENGARUH LEVERAGE, UKURAN PERUSAHAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2011) Doan Tegar Prastyawan; Erwin Saraswati
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.178 KB)

Abstract

Penelitian ini termasuk jenis penelitian asosiatif/hubungan yaitu penelitian yang bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Tujuan penelitian ini untuk mengetahui pengaruh leverage keuangan perusahaan, ukuran perusahaan dan kualitas audit terhadap praktek earning management (manajemen laba). Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa tingkat leverage keuangan perusahaan berpengaruh terhadap manajemen laba. Adanya pengaruh antara leverage keuangan terhadap manajemen laba dapat menunjukkan bahwa dengan adanya peningkatan leverage keuangan, maka kebijakan manajemen laba akan mengalami peningkatan. Ukuran perusahaan berpengaruh terhadap manajemen laba. Adanya pengaruh dapat memberikan gambaran bahwa perusahaan besar yang memiliki total  aktiva  yang  banyak  akan  lebih  berani  untuk menggunakan  modal  dari  pinjaman  (debt financing)  dalam  membelanjai  seluruh aktiva, baik aktiva tetap maupun aktiva lancar yang digunakan untuk perluasan usaha, dibandingkan dengan perusahaan yang lebih kecil ukurannya. Penelitian berhasil menemukan adanya pengaruh kualitas audit terhadap manajemen laba. Hal tersebut menunjukkan bahwa kualitas audit yang digunakan oleh perusahaan akan memberikan dukungan atas upaya perusahaan untuk melakukan manajemen laba.     Kata Kunci: Leverage, Ukuran Perusahan, Kualitas Audit dan Manajemen Laba
PENGARUH KEPEMILIKAN SAHAM MANAJERIAL DAN KEPEMILIKAN SAHAM INSTITUSIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi pada perusahaan manufaktur yang tterdaftar di Bursa Efek Indonesia) Aditya Meazza Yudhistira; Erwin Saraswati
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tujuan penelitian ini adalah menganalisis dan mengetahui pengaruh kepemilikan saham manajerial dan institusional terhadap pengungkapan corporate social responsibility. Penentuan sampel menggunakan metode purposive sampling, diperoleh sampel sebanyak43 perusahaan manufaktur. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda. Berdasarkan hasil analisis ditemukan bukti bahwa secara simultan maupun parsial kepemilikan saham manajerial dan institusional berpengaruh terhadap corporate social responsibility. Pemerintah hendaknya menetapkan regulasi yang seara tegas dan jelas mengatur mengenai praktik dan pengungkapan, serta pengawasan CSR pada perusahaan di Indonesia sehingga praktik dan pengungkapan CSR di Indonesia semakin meningkat. Selain itu, Item-item pengungkapan tanggung jawab social perusahaan hendaknya senantiasa diperbaharui sesuai dengan kondisi yang ada di masyarakat dan disesuaikan dengan sample yang akan diteliti. Hal ini mungkin dapat dilakukan dengan melibatkan para aktivis sosial.  Kata kunci : kepemilikan saham manajerial, kepemilikan saham institusional dan corporate social responsibility.  
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan-Perusahan Keuangan Yang Terdaftar Dalam CGPI Tahun 2006 Sampai 2010) Edi Purnomo; Erwin Saraswati
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.299 KB)

Abstract

This research has purpose to analize the influence of Good Corporate Governance (GCG) implementation is proxied by profitability, leverage, liquidity, activity, and  Good corporate governance against bankruptcy analysis (z score). Population in this research is financial company sector listed in Corporate Governance Perception Index (CGPI). The sampling technique using purposive sampling, and the number of sample as many as 31 companies. Analysis methods in this research is the method of multiple regression analysis. Results of this research indicate there was influence of corporate governance on Return On Equity, leverage, liquidity and the companies total asset turnover. The Corporate Governance is not influence of the Z-Score, the results indicate that the presence of good corporate governance can increase the value of the company by itself and to avoid the potential for bankruptcy. The increasing of good corporate governance, the company's potential bankruptcy can be avoided Keywords : Good Corporate Governance, Financial Performance, z score
Pengaruh Pengungkapan Tanggung Jawab Sosial Terhadap Earning Response Coefficient (ERC) (Studi pada sektor pertambangan yang terdaftar di BEI tahun 2010-2011) Erny Dwi Jayanti; Erwin Saraswati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.712 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan tanggung jawab sosial (CSR) dalam laporan tahunan perusahaan terhadap nilai Earning Response Coefficient (ERC). Hipotesa dalam penelitian ini memprediksi pengungkapan CSR memiliki pengaruh positif terhadap nilai ERC. Selain itu, dalam penelitian ini menggunakan variabel growth dan leverage sebagi variabel moderating, yang memoderasi hubungan antara pengungkapan tanggung jawab sosial perusahaan dengan nilai ERC. Populasi pada penelitian ini adalah sebanyak 36 perusahaan sektor tambang yang terdaftar pada Bursa Efek Indonesia selama tahun 2010 dan 2011. Penelitian ini merupakan penelitian kuantitatif, pengujian hipotesis dilakukan dengan menggunakan analisis regresi berganda untuk mengetahui pengaruh di antara variabel-variabel yang ada. Hasil pengujian dalam penelitian ini menunjukkan variabel pengungkapan tanggung jawab sosial perusahaan baik sebelum menggunakan maupun sesudah menggunakan variabel moderator, memiliki pengaruh negatif terhadap nilai ERC. Penelitian ini juga menemukan hasil bahwa variabel growth dan leverage bukan termasuk sebagai variabel moderator dan secara individual mampu mempengaruhi nilai ERC.   Kata kunci : CSR, Earning Response Coefficient, Growth dan Leverage
PENGARUH STRUKTUR MODAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi pada Sektor Real Estate dan Property yang Terdaftar di Bursa efek Indonesia periode Tahun 2011-2013) Ni Made Dwi Jayanthi; Erwin Saraswati
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to examine at the effect of capital structure and Corporate Social Responsibility (CSR) on firm value to improve firm value itself. This research uses purposive sampling methods in order to get the apropriate samples. This method produces 133 real estate and property companies which are listed in Indonesian Stock Exchange (IDX) during the year 2011 to 2013. Analytical  methods  that  is  used  in  this  research  is  descriptive  statistics  and multiple linier regression. The result of this study shows that capital structure improves firm value, but CSR doesn’t. Keywords: capital structure, Corporate Social Responsibility (CSR), firm value
“ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION EFFECTIVENESS BASED ON GLOBAL REPORT INITIATIVE GUIDELIBNES” Yulia Manda Sari; Erwin Saraswati
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.329 KB)

Abstract

The primary objective of this research is to find out how far is the application of  Corporate Social Responsibility and the level of fulfillment  applied by PT.Kaltim Prima Coal, Tbk.  related to continuous reports in 2010 which was based on indicators of GRI. Indicators that will be discussed comprise economic, environmental, labour, proper work, human right and product responsibility indicators. The researcher made the  analysis based on those indicators and divided into 3 criteria of  fulfillment including unfulfilled, partially unfulfilled and fully fulfilled. In this research, the method used was a descriptive qualitatitive with a case study approach. The result of the analysis  shows that the sustainable report of     PT Kaltim prima coal,tbk, overally fulfills a 82% main indicator and a-97%-additional indicator while a-10% partially unfulfilled main indicator and a-3%-additional indicator. Therefore, PT. Kaltim Prima Coal, Inc. Is categorized into “B+” as it already fulfilled more than 20 indicators which  is a minimum standard determined by GRI. Keyword: CSR, Sustainability Report, PT Kaltim Prima Coal, GRI
Co-Authors Abdul Ghofar Aditya Meazza Yudhistira Agung Rakhmat Alvi Syahri Ramadhan Anggri Nastiti Asmaul Janah Bambang Subroto Budi Lutfitra Wisada Cynthia Jayanti Doan Tegar Prastyawan Endang Mardiati Erny Dwi Jayanti Eva Choirul ‘Ulya Fauziah, Farah Fia Rahma Firli Hidayat Gabriela Vidiananda Galih Prasetiyo Hanung Eryadi Prasetya Kartika Septiary Pratiwi Musa Made Sudarma Mohammad Yamin Muhamad Fahminuddin Rosyid Ni Made Dwi Jayanthi Prasida Nurul Husna Roekhudin, Roekhudin Wuryan Andayani Yulia Manda Sari