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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Politala Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Sari Atmini
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences

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The Role of CEO Power in Moderating Liquidity Risk and ESG Disclosure Effects on Firm Value Artamevia, Baiq Vica; Subroto, Bambang; Atmini, Sari
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.13060

Abstract

This study aims to examine the effect of liquidity risk and ESG (Environ-mental, Social, Governance) disclosure on firm value and to examine the role of CEO power in moderating the effect of liquidity risk and ESG disclosure on firm value. the research population is conventional banking listed on the Indo-nesia Stock Exchange in 2021-2023 totaling 43 companies. The sampling tech-nique used purposive sampling with a total research sample of 40 companies. The results of this study indicate that liquidity risk has no effect on firm value while ESG disclosure has a positive effect on firm value. the results also show that CEO power is unable to moderate the effect of liquidity risk and ESG dis-closure on firm value.DOI: https://doi.org/10.26905/afr.v7i2.13060
Pengaruh Tata Kelola Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi Fadhilah, Muhammad Dzaki; Atmini, Sari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.278

Abstract

Company value shows the company's level of success in achieving the performance it has achieved, so an understanding of the factors that can influence company value is needed. This research aims to test and obtain empirical evidence of the effect of corporate governance on company value with growth opportunities and capital structure as the control variables; and to tests and obtain the empirical evidence of the role of profitability in mediating the effect of Corporate Governance on company value. The population of this research include 27 health and food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2022, from which the samples of 17 companies are selected through purposive sampling. The result of the multiple regression analysis exhibit that corporate governance has no effect on company value, and capital structure has a positive effect on company value. It implies that the higher the proportion of debt to equity, the higher the company value. This research finds no evidence of the effect of growth opportunities on company value, and is unable to find the role of profitability in mediating the effect of corporate governance on company value.   Abstrak Nilai perusahaan menunjukkan tingkat keberhasilan perusahaan atas pencapaian kinerja yang telah diraih sehingga diperlukan pemahaman mengenai faktor-faktor yang dapat memengaruhi nilai perusahaan. Penelitian ini bertujuan untuk menguji dan mengumpulkan bukti empiris pengaruh tata kelola perusahaan terhadap nilai perusahaan dengan kesempatan tumbuh dan struktur modal sebagai variabel kontrol. Selain itu, penelitian ini bertujuan pula menguji dan memperoleh bukti empiris adanya peran profitabilitas dalam memediasi pengaruh tata kelola perusahaan terhadap nilai perusahaan. Populasi penelitian ini adalah perusahaan kesehatan dan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019-2022 sebanyak 27 perusahaan. Teknik pengambilan sampel yang digunakan yaitu purposive sampling sehingga diperoleh 17 perusahaan sebagai sampel. Penelitian ini menerapkan metode analisis regresi berganda untuk mendapatkan hasil uji dari pengaruh masing-masing variabel. Penelitian ini tidak menemukan bukti bahwa tata kelola perusahaan berpengaruh terhadap nilai perusahaan. Akan tetapi, penelitian ini menemukan bukti bahwa struktur modal berpengaruh positif terhadap nilai perusahaan. Artinya, semakin tinggi proporsi utang terhadap ekuitas, maka semakin tinggi pula nilai perusahaan. Penelitian ini tidak menemukan bukti adanya pengaruh kesempatan tumbuh terhadap nilai perusahaan. Demikian pula, penelitian ini tidak mampu menemukan adanya peran profitabilitas dalam memediasi pengaruh tata kelola perusahaan terhadap nilai perusahaan.
Komparasi Tingkat Kesehatan Keuangan Badan Usaha Milik Negara (Bumn) Sebelum Dan Sesudah Holding (Studi Kasus Pada Perusahaan Bumn Sektor Tambang) Permatasari, Intan; Atmini, Sari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.327

Abstract

The government undergoes a restructuration of policy control efficiency and a strengthening of the activity chain in improving the economy through the formation of parent companies of several sectors of BUMN (State-Owned Companies), one of which is the mining sector. This study aims to test and analyze the soundness of mining sector BUMN before and after holding, and conducts comparative tests on financial soundness, incorporating ROE, ROI, Cash Ratio, Current Ratio, Collection Period, Inventory Turnover, Total Asset Turnover, and Ratio of Equity to Total Assets. Data before holding range from 2013 and 2016, and those after holding range from 2018 and 2021. This study employs quantitative descriptive analysis and the Wilcoxon test to test the hypothesis. The results of this study exhibit that the mining sector BUMN soundness before and after holding is both categorized as healthy (A) with an increased total score by 3,74% from 69,15 to 72,89. Work assessment encouraging companies to improve efficiency and competitiveness allow them to determine their condition precisely and measurably by assessing the soundness of BUMN.   Abstrak Pemerintah melakukan restrukturisasi untuk efisiensi pengendalian kebijakan dan penguatan mata rantai aktivitas dalam meningkatkan perekonomian dengan membentuk holding company atas beberapa sektor perusahaan BUMN, salah satunya sektor tambang. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis tingkat kesehatan BUMN sektor tambang sebelum dan sesudah holding, serta melakukan uji komparasi. Komparasi tingkat kesehatan dari aspek keuangan dalam penelitian ini meliputi ROE, ROI, Rasio Kas, Rasio Lancar, Collection Periods, Perputaran Persediaan, Perputaran Total Aset, dan Rasio Modal Sendiri terhadap Total Aset. Data sebelum holding yang digunakan dari rentang tahun 2013-2016, sedangkan setelah holding dengan rentang tahun 2018-2021. Metode analisis data yang digunakan yakni menggunakan pendekatan kuantitatif dengan menggunakan analisis deskriptif dan uji Wilcoxon untuk menguji hipotesis penelitian. Hasil penelitian ini menjelaskan tingkat kesehatan BUMN sektor tambang sebelum holding termasuk dalam kategori sehat (A) dengan total skor 69,15. Kemudian, tingkat kesehatan BUMN sektor tambang sesudah holding termasuk dalam kategori sehat (A) dengan total skor 72,89. Setelah dilakukan komparasi total skor tingkat kesehatan BUMN sebelum dan sesudah holding menunjukkan adanya peningkatan total skor sebelum dan sesudah holding sebesar 3,74% sehingga tingkat perusahaan BUMN sesudah holding lebih baik dari sebelum holding. Penilaian kerja yang dapat mendorong perusahaan meningkatkan efisiensi dan daya saing sehingga dapat mengetahui kondisi perusahaan secara tepat dan terukur dengan penilaian tingkat kesehatan BUMN.
Earnings management in times of crisis: A political cost hypothesis Harina Paramastri; Sari Atmini; Aulia Fuad Rahman
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19610

Abstract

Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the pandemic. Since these sectors play a critical role in maintaining business stability during this period, the authors hypothesize that some companies within them may have manipulated their profits.Design/Methodology/Approach: This study used quantitative methods to analyze a sample of companies in the chemical, pharmaceutical, telecommunications, and healthcare sectors listed on the Indonesia Stock Exchange from 2018 to 2022. Out of 60 companies, 20 met the criteria. The authors then tested the political costs hypothesis using Kotari et al.'s (2005) calculation method and a discrimination test for discretionary accrual values.Research findings: The findings reveal that some companies practiced earnings management with varying degrees across sectors. Notably, not all companies employed revenue reduction as a manipulation tactic. Significant differences were observed between the pre-pandemic and pandemic periods. It is worth highlighting that not all COVID-19 beneficiaries resorted to earnings management to access government incentives or facilities.Theoretical contribution/Originality: The findings of this research offer empirical evidence from both a theoretical standpoint and an analysis of the financial status of the involved companies.Practical/Policy Implication: This study aims to investigate if companies manipulated earnings during the COVID-19 pandemic by intentionally reducing their profits when their sectors were thriving due to the pandemic.Research Limitation: This research is limited by its use of quarterly data, incomplete data for some companies, and a reliance on existing data rather than current information collection.
The Role of STOPE Framework in the Effectiveness of E-Catalog at the Ministry of Public Works and Public Housing Wibowo, Rina; Saraswati, Erwin; Atmini, Sari
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51355

Abstract

The implementation of sectoral e-catalogs is a crucial part of government procurement reform, aiming to enhance transparency, accountability, and efficiency. However, its effectiveness still encounters several challenges in practice. Understanding the influencing factors is essential for optimizing the system.. This study adopts a quantitative approach using a survey method. The respondents are employees of the Ministry of Public Works and Public Housing who are directly involved in the management and use of sectoral e-catalogs. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the STOPE (Strategy, Technology, Organization, People, Environment) framework as the theoretical basis. The findings reveal that strategic, technological, organizational, and people-related factors have a positive and significant effect on the effectiveness of sectoral e-catalog implementation. In contrast, environmental factors did not show a significant impact. The results highlight the importance of strengthening internal capacity and alignment across strategic, technological, organizational, and human resource dimensions to improve e-catalog performance. These insights are valuable for developing more adaptive and responsive electronic procurement policies in the public sector.
Fraud Hexagon and Dark Personality Traits in Academic Dishonesty: Evidence from Indonesian Accounting Students Prastiwi, Arum; Atmini, Sari; Kawulur, Hisky Ryan
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.84227

Abstract

This study examines the factors that influence academic fraud behavior among accounting students in Indonesia using the Fraud Hexagon theory, while also testing the moderating role of Dark Triad personality traits. Academic fraud remains a persistent issue in higher education, often exacerbated by psychological, systemic, and contextual factors. Using a quantitative survey approach, data were collected from 220 accounting students at various Indonesian universities through convenience sampling. The variables measured included six dimensions of the Fraud Hexagon—pressure, opportunity, rationalization, capability, arrogance, and collusion—along with Dark Triad traits (narcissism, Machiavellianism, psychopathy). Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results demonstrate that capability, rationalization, pressure, and collusion significantly influence academic fraud, while opportunity and arrogance do not. Furthermore, Dark Triad personality traits were found to moderate the relationship between arrogance and academic fraud but did not moderate the effects of capability and rationalization. These findings provide theoretical contributions by extending the application of Fraud Hexagon theory within the educational context and integrating personality traits as boundary conditions. Practically, this study implies that universities should strengthen ethical education, digital supervision, and internal control systems while enhancing students’ character and spirituality to mitigate academic dishonesty. Future research should explore each dark personality trait more specifically for nuanced insights.
Reaksi Pasar terhadap Pengukuran Kinerja Perusahaan Prospector dan Defender: Bukti Tambahan untuk Periode Setelah Krisis Saraswati, Erwin; Atmini, Sari
Jurnal Aplikasi Manajemen Vol. 7 No. 4 (2009)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1579.569 KB)

Abstract

Miles and Snow devide firm’s strategy into four types, which are prospector, defender, analyzer and reaction, with prospector and defender as the two extremes. The objectives of this research are to empirically examine the differences in accounting performance between prospector and defender firms and the differences in market reaction as well. Accounting performance are measured by earnings before tax, discontinued operation and extraordinary items, sales growth and dividend payout ratio. Market reaction is proxied by cumulative abnormal returns. Sample of this research consists of 60 firms, 33 firms are categorized as prospectors and 27 firms are categorized as defenders. Data of this research are analyzed using Mann-Whitney U test. The results of this research show that there are no differences in earnings before tax, discontinued operation and extraordinary items, sales growth and market reaction between prospector firms and defender firms. On the contrary, this research found that dividend payout ratio of defender firms are higher than dividend payout ratio of prospector firms, as predicted.Keywords: Defender, prospector, financial performance, market reaction
Determinants of whistleblowing intention at government institutions Pangestuti, Arum Rahmah; Atmini, Sari
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Whistleblowing is an effective mechanism for addressing fraud when its members actively participate. This study examines the impact of fraud awareness, anonymous reporting, and accessibility on whistleblowing intentions in government institutions. Using a quantitative approach, primary data were collected via questionnaire surveys administered to civil servants working at the Financial and Development Supervisory Board (BPKP) Republic of Indonesia. The final dataset comprised 396 respondents across 33 work units and was analyzed using SmartPLS 3.0. The findings revealed that higher fraud awareness, greater access to whistleblowing channels, and anonymous reporting mechanisms significantly correlate with increased whistleblowing intentions. Theoretically, this study expands existing literature by validating the theory of planned behavior, particularly its constructs of attitude toward behavior and perceived behavioral control. Additionally, it further supports the principles outlined in the Prosocial Behavior Theory. Practically, the results provide valuable insights for policy formulation aimed at enhancing whistleblowing participation. This includes strategies to raise fraud awareness through socialization, strengthen policies ensuring the quality of anonymous reporting mechanisms, and support organizational accessibility to whistleblowing channels. Moreover, this study introduces a novel perspective by incorporating accessibility as a key dimension in whistleblowing intention research, addressing a gap in previous studies.
THE RECIPROCAL RELATIONSHIP BETWEEN PROFITABILITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Prastiwi, Arum; Atmini, Sari; Pusposari, Devy; Martika Sari, Yetri; Christinawati Putri, Ferica
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.29561

Abstract

The relationship between CSR disclosure and financial performance remains contentious, particularly in emerging market resource sectors. This study examined the bidirectional relationship between CSR disclosure and profitability in Indonesian oil and gas mining companies from 2012 to 2019 using panel data regression on nine listed firms, yielding 69 observations. CSR disclosure was measured using GRI-G4 indicators, while profitability was assessed through ROA, ROE, NPM, and EPS, with firm size and leverage as controls. The analysis revealed significant reciprocal relationships with contrasting patterns. ROA and NPM showed negative bidirectional relationships with CSR disclosure, suggesting trade-offs between operational efficiency and social transparency. Conversely, ROE and EPS demonstrated positive reciprocal relationships, indicating CSR alignment with shareholder returns. These findings suggest companies should view CSR as a strategic investment, while regulators need stronger frameworks to promote synergy between financial sustainability and responsible disclosure.
The Effect of Carbon Emissions on Earnings Quality with The Moderation of Gender Diversity in Indonesia Annisa, Rara; Atmini, Sari; Noval Adib
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.11105

Abstract

This study analyzes the impact of carbon emissions on earnings quality, examining how gender diversity on corporate boards moderate this relationship. Using panel data regression with Moderated Regression Analysis (MRA), the study investigates companies from high-carbon sectors listed on the Indonesia Stock Exchange (2021–2023). Results indicate carbon emissions do not have a significant impact on earnings quality overall. In regions with high ethical standards, higher carbon emissions reduce earnings quality due to greater earnings management and the rebound effect. In low-ethics regions, higher carbon emissions are linked to better earnings quality, likely from real business growth. Board gender diversity does not significantly moderate this relationship. The study recommends policymakers for improving financial reporting quality and advancing environmental responsibility by considering the ethical and social context of each region.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Almira, Aisyah Annisa, Rara Ardiansyah syah Artamevia, Baiq Vica Arum Prastiwi Arum Prastiwi Aulia Fuad Rahman Bambang Subroto Christinawati Putri, Ferica Devy Pusposari Dharma, Ida Bagus Surya Elieva Septia Putri Erwin Saraswati Fadhilah, Muhammad Dzaki Farhanyudha, Giffari Muhammad Hanifa, Khoiro Uma Harina Paramastri Hisky Ryan Kawulur Intan Permatasari Komarudin Achmad Mirna Amirya Muhammad Dahlan Mulyantoro, Cahyo Dwi Naufal Attallah Dirha Kirana Noval Adib Nurkholis Nurkholis Oksidea Riveta Pangestuti, Arum Rahmah Perwira, Richardo Jaya Putu Prima Wulandari Renanty, Treanetta Hening Roekhudin, Roekhudin Rusmala, Yanisa Intan Sari, Yetri Martika Sijabat, Putra Sutrisno Sutrisno Truly Wulandari Truly Wulandari Tuban Drijah Herawati Vina Zalfaa' Wibowo, Rina Wuryan Andayani Yahya Yeshua Ahmad Yulia Monica Ristanti Zahra, Elsa Putri Zaki Baridwan