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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Dinamika Pendidikan Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi Bisnis International Journal of Science and Applied Science: Conference Series Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Asia Pacific Fraud Journal Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Jurnal RAK (Riset Akuntansi Keuangan) Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI Tax Accounting Applied Journal Jurnal Akuntansi Kontemporer E-Jurnal Akuntansi
Anis Chariri
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Aerospace Engineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Mathematics Neuroscience Physics Social Sciences Transportation

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The Role of Corporate Governance in Influencing the Relationship Between Intellectual Capital and Financial Performance in the VUCA Era Ririh Dian Pratiwi; Anis Chariri
International Journal of Science and Applied Science: Conference Series Vol 5, No 1 (2021): International Journal of Science and Applied Science: Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/ijsascs.v5i1.62058

Abstract

This paper examines the ability of corporate governance in moderating the relationship between intellectual capital and financial performance. Resource Based Theory explains how companies use their resources to achieve financial performance, depending on their management. Intellectual capital is measured by the Value Added Intellectual Capital (VAIC) model, which consists of three components (VACA, VAHU, STVA). Financial performance in this paper is measured using Return on Assets (ROA). Corporate governance in this paper includes independent board of commissioners, managerial ownership and institutional ownership. This paper uses secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The sample obtained by purposive sampling method amounted to 141. Data analysis was carried out by Moderating Regression Analysis (MRA), previously, the classical assumption test was carried out. The results showed that managerial ownership and institutional ownership were able to moderate the relationship between intellectual capital and financial performance. Meanwhile, the independent board of commissioners is unable to moderate the relationship berween intellectual capital and financial performance. The conclusion is that the amount of share ownership by managerial or institutional is able to control the company's intellectual capital in creating good financial performance. However, the proportion of independent commissioners is not able to influence the relationship between intellectual capital and financial performance. This research is able to contribute to the knowledge that intellectual capital is able to influence the achievement of the company's financial performance, which is influenced by the size of managerial ownership and institutional ownership. The VUCA era which is characterized by volatility, uncertainty, complexity and ambiguity certainly has an impact on the survival of an entity. Entities or companies with good governance will be able to manage their resources well (including intellectual capital) in producing optimal financial performance. Further research is suggested to add control variables such as firm size, or conduct research with the period before, during or after the crisis in a country.
Eksplorasi Elemenintegrated Reporting Dalam Annual Reports Perusahaan Di Indonesia Anis Chariri; Indira Januarti
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.245

Abstract

This study aims to identify the patterns and scope of integrated reportingand toexamine the effect of audit committee characteristics (expertise and meeting) onelementsof integrated reporting disclosed in the annual report of companies listed on the IndonesiaStock Exchanges (IDX). This study used 170 annual reports of companies listed on theIDX as research data (not all companies have the required data). Research data were thenanalyzed using STATA / MP14 Software. The findings showed that the IDX-listedcompanies have presented annual reports in accordance with the elements of integatedreporting although the scope of presentation was relatively low amounting of51% (33 of64 indicators). Furthermore, this study revealed that the audit committees’ expertise (inaccounting/ finance) and the frequency of audit committee meetings positively andsignificantly influenced the scope of the integrated reportingpresented in the annual reportof the companies.
Entrenchment and Alignment Effect on Earnings Management Yanti Puji Astutie; Anis Chariri; Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.229

Abstract

The objective of this research is to investigate whether controlling shareholders manages earnings. A weak protection for noncontrolling shareholders (Johnson et. al., 2000a) coupled with concentrated ownership for majority of public companies in Indonesia, provides incentive to the controlling shareholders to manage earnings. In particular, this study investigates whether controlling shareholders entrench by managing earnings upwards as their control rights becomes greater than their cash flow rights and aligns by managing earnings downwards as their cash flow rights approaches to their control rights. I use ultimate ownership and financial statement data collected from companies listed in Indonesia Stock Exchange (IDX) from 2001 to 2007. I find, for 786 firm year observations, that firms controlled by ultimate shareholders with greater control rights are associated with higher level of discretionary accruals. Consistent with entrenchment hypothesis, the results suggest that ultimate shareholders use their greater control rights to influence controlled firms to manage earnings. On the other hand, I also find that consistent with entrenchment hypothesis, as cash flow rights of the ultimate shareholders increases, the level of discretionary accruals of the controlled firms tends to decrease.
Private Disclosure and Corporate Value Creation Yanti Puji Astutie; Anis Chariri; Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (993.542 KB) | DOI: 10.33312/ijar.439

Abstract

The major aim of this paper is to investigate the content of disclosure using crucial case study. Private disclosure has content structure and it is useful in processing value creation. By doing private disclosure, the information of intellectual capital gets perceived by market participants. Disclosure Transformation Theory (Alberti‐Alhtaybat, Hutaibat, & Al‐Htaybat, 2012)was tested through the observation and analysis of the private disclosure functions. This study also expands the view of how the narrative of the corporate value creation is structured and how the corporate knowledge becomes an important part of the dynamic response of the disclosure that changed over time. This study observes new findings regarding intellectual capital disclosure as well as disclosure content in PT. Bank Negara Indonesia Tbk (BNI). BNI has disclosed information value creationin three processes; hierarchy, horizontal, and network by organizing private disclosure media in order to respond on user information needs. This agenda uses analysts as information mediators.Other findings are that private disclosure is a source of information that createsinformation toward a market context of participants to interpret the information in a more appropriate way, the information in private disclosure has superior knowledge in the initial formulation, and incontrolling the portfolio risk of assets allocation to the analyst. Private disclosure has important implications for regulatory policies regarding insider information, corporate disclosure, and corporate governance in financial institutions.
RELIGIOSITAS, KEADILAN PROSEDURAL, KEPERCAYAAN KEPADA OTORITAS PAJAK, DAN KEPATUHAN PAJAK SUKARELA Muhammad Wildan Sholih; Anis Chariri; Muhammad Ubaidillah
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 1, No 2 (2020): JAKA
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.81 KB) | DOI: 10.56696/jaka.v1i2.4279

Abstract

ABSTRACTThis research aims to develop the tax compliance model that has been studied in Indonesia. Compliance observed  is voluntary tax compliance based on religiosity. The second objective is to confirm the inconsistency of previous research. Previous research on religiosity and procedural justice has inconsistent results, so it is important to confirm. Based on the theory of slippery slope model, this study has the presumption that the inconsistency of the results of previous studies on psychological-social variables (religiosity and procedural justice) can be explained by the mediating variable (trust in the tax authority). Data in this study were collected by surveying questionnaires on 100 individual taxpayers in Semarang city to analyze the role of  religiosity, procedural justice and trust in the tax authority in increasing voluntary tax compliance. The results of the study indicate that the hypothesis of the trust to the tax authority can mediate the effect of  religiosity and procedural justice variable on voluntary tax compliance can be accepted. This study concludes that trust in the tax authority is an important variable in mediating the effect of religiosity and procedural justice on voluntary tax compliance. This result also explains the inconsistency of previous research that distrust of the tax authorities causes high religiosity or high procedural justice not to be followed by voluntary tax compliance. Keywords: religiosity; procedural justice; trust in the tax authority; voluntary tax compliance. ABSTRAK            Penelitian ini bertujuan untuk lebih dalam lagi mengembangkan model kepatuhan pajak yang selama ini diteliti di Indonesia. Kepatuhan yang diteliti adalah kepatuhan pajak sukarela berbasis religiositas. Tujuan kedua adalah mengkonfirmasi ketidakkonsistenan penelitian terdahulu. Penelitian terdahulu mengenai religiositas dan keadilan prosedural memiliki hasil yang tidak konsisten, sehingga penting untuk dikonfirmasi. Berdasarkan teori slippery slope, penelitian ini memiliki dugaan bahwa ketidakkonsistenan hasil penelitian sebelumnya pada variabel psikologi-sosial (religiositas dan keadilan prosedural) dapat dijelaskan oleh variabel mediasi kepercayaan kepada otoritas pajak. Data dalam penelitian ini dikumpulkan dengan melakukan survei kuesioner pada 100 orang wajib pajak orang pribadi di Kota Semarang guna menganalisis peran variabel religiositas, keadilan prosedural dan kepercayaan kepada otoritas pajak dalam meningkatkan kepatuhan pajak sukarela. Hasil penelitian menunjukkan bahwa hipotesis variabel kepercayaan kepada otoritas pajak dapat memediasi pengaruh variabel religiositas dan keadilan prosedural terhadap kepatuhan pajak sukarela dapat diterima. Penelitian ini menghasilkan kesimpulan bahwa kepercayaan kepada otoritas pajak merupakan variabel penting dalam memediasi pengaruh religiositas dan keadilan prosedural terhadap kepatuhan pajak sukarela. Hasil ini sekaligus menjelaskan ketidakkonsistenan penelitian terdahulu adalah karena ketidakpercayaan kepada otoritas pajak menyebabkan religiositas atau keadilan prosedural yang tinggi tidak diikuti oleh kepatuhan pajak sukarela. Kata Kunci: religiositas; keadilan prosedural; kepercayaan kepada otoritas pajak; kepatuhan pajak sukarela.
SIKAP, NORMA SUBJEKTIF, DAN INTENSI PEGAWAI NEGERI SIPIL UNTUK MENGADUKAN PELANGGARAN (WHISTLE-BLOWING) Suryono, Erwan; Chariri, Anis
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to investigate factors that influence civil servants to whistle-blow fraud. It also investigates the effect of government’s bureaucracy reforming program on the civil servants’ intention to whistle-blow fraud. By employing the theory of reasoned action, this study included variables of subjective norms, attitudes, and whistle-blowing intentions. This study used primary data gathered from questionnaires of 293 respondents. Respondents were civil servants in the ministries/agencies that have and have not implemented bureaucratic reforms. The findings of this study indicated that subjective norms positively affected the attitudes and intentions of civil servants to report the wrongdoings. However, the attitudes had no significant effect on civil servants’ whistle-blowing intentions. In addition, there are no significant differences on subjective norms, attitudes, and whistle-blowing intentions between civil servants in ministries/agencies that have implemented bureaucratic reforms and civil servants in ministries/agencies that have not implement bureaucratic reforms.
ENVIRONMENTAL DISCLOSURE INFORMATION: THE ROLE OF ENVIRONMENTAL CERTIFICATION AND FIRM SIZE Maya Indriastuti; Anis Chariri; Fuad Fuad
JRAK Vol 14 No 2 (2022): 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.v14i2.5780

Abstract

Activities disclosure reflects corporate accountability, responsibility, and transparency to investors and other stakeholders. Therefore, the objectives of this study are to analyze and empirically test the effect of the board of directors and the environment certification at 36 mining companies listed on the Indonesia Stock Exchange within 2019-2021 with 108 annual reports. The results of multiple linear regression data processing showed that the board of directors could not increase the amount of environmental disclosure information. Meanwhile, environmental certification and firm size can increase the amount of environmental disclosure information. The implication of this research is companies need to disclose enviromental information in order to gain business trust from the public, investors and other stakeholders.
THE EFFECT OF ENTERPRISE RISK MANAGEMENT AND FIRM FINANCIAL PERFORMANCE: EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Abraham Jordy Winarto; Anis Chariri
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the effect of enterprise risk management on firm financial performance. Those factors include risk committee, risk map, COSO and ISO framework.This study is done quantitatively.  Secondary data is collected through annual report, Bloomberg Finance Laboratories and IDX website using purposive sampling. The population of this research is manufacturing companies as listed on IDX around 2018-2018 with the total of samples are 74 companies. The obtained data then were examined by using multiple linear regression with SPSS 25 software.The results of the study indicate the findings show that ISO framework positively affect the firm financial performance while risk committee, risk map and COSO framework does not significantly affect the firm financial performance.
COMPARISON OF DRONE MARKET DEVELOPMENT IN OFFSHORE WIND FARM SECTOR BETWEEN JAPAN AND CHINA Aisya Bella Satu Pertiwi; Jan Noeverman; Anis Chariri
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

With the passage of time, the existence of drones became a common concept around the world and drones started to be introduced into civilian use. With their ability to collect data and transport loads, drones are re-shaping the way society thinks. Companies, organizations or individuals slowly respond to these new opportunities – using drones to help save time, increase revenue, and lower risks to workers in industries.Overall, this study will concentrate on the topics of drone market development and offshore wind farms, including the use of drones in the offshore wind farm sector. Japan and China would be the area of this study because they have better prospects in the concept of energy compared to other countries in Asia and have intention to change into renewable energy. Thus, a comparison was made to see the results, and it can be concluded that  in terms of the one that is more likely to develop, China has a better chance of being the leading drone market in the offshore wind farm sector.
PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, AKTIVITAS KOMITE AUDIT, DAN KEPEMILIKAN MANAJERIAL TERHADAP KECURANGAN LAPORAN KEUANGAN Tan Novita Angelina; Anis Chariri
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence about the effect of corporate governance on financial statements. The corporate governance variables used are the proportion of independent commissioners (COMINDEP), audit committee activity (ACMEET), managerial ownership (OSHIP) with profitability and leverage as control variables. The population of this study are non-financial companies listed on the Indonesia Stock Exchange in 2009 – 2020. The total sample used in this study is 50 companies consisting of 25 companies categorized as companies that report financial statements based on the Otoritas Jasa Keuangan (OJK) report. and 25 companies that do not report financial statements as comparisons selected based on industry and total assets. The data analysis used was descriptive statistical analysis, multicollinearity test, and hypothesis testing through logistic regression using SPSS 26 software. The results of this study indicate that the proportion of independent commissioners (COMINDEP) has a negative and significant effect on financial statements. Meanwhile, audit committee activity (ACMEET) and managerial ownership (OSHIP) have no significant effect on financial statement reporting.
Co-Authors Abdul Ghofur Abraham Jordy Winarto Ade Rizky Novitasari Aditya Anton Atmojo Hadi Aditya Pratama Aggy Eka Ressy Agriaty Vitha Sandabunga Aida Nahar Aisya Bella Satu Pertiwi Alfiyah Aditya Rahmawati Alina Addiyah, Alina Amalia Ratna Kusumaningrum Andi Sri Wahyuni Anindya Ratna Kartika Hady Aprina Nugrahesthy Sulistya Hapsari Arieta Nura Aisha Bagaskara, Tri Cahyo Chandra Ayu Astuti, Chandra Charles Pramudita Adiertanto Clinton Marshal Panjaitan Cornelio Purwantini Daniel Daniel Ditia Ayu Karnisa Dominikus Octavianto Kresno Widagdo Dwiki Ryno Ariesta Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Edwin Saputra Etna Nur Afni Yuyetta Farhan Aziz Fauziah Galuh Anggraini Felicia Fedrica Fuad Fuad Girllane Dameclelen Simatupang Gregorius Satrio Wicaksono, Gregorius Hasna Syafira Hendra Dwi Saputra Sumarseno Hidayat, Bagas Ignatius Putu Premadi Indah Dwi Novianti Indira Djanuarti Indri Hardiani Jaka Isgiyarta Jan Noeverman Jannah Zahra Inayah Jatmiko Wahyu Prabowo, Tri Jihan Afifah Karina Awalia Zahra Kurnia Putri Pratiwi Lena Supriati Sihombing Lili Wahyuni Lispridona Magdalena Saduk M. Arsyadi Ridha Maya Indriastuti Maya Indriastuti Muhammad Hananto Siddik Muhammad Noor Ardiansah Muhammad Ubaidillah Muhammad Wildan Sholih Naufal Hazim Widodo Nina Yesika Nita Valliana Aprilini Achan Noor Laeliya, Aida Nur Amalia Fitriani Nurdhiana Nurdhiana Nurdhiana Nurdhiana Nurlina Nurlina Oktafiana, Dina Dwi One Dwi Endarningtyas Partiwi Dwi Astuti Petrus Klau, Alfonsus Pramundityo Prasetyanto Probowati, Dwiya Endah Pandu Rahasanica Nariswari Pratiwi, Rahasanica Nariswari Rahmat Rizal Muafiq Ramanitya Khadifa, Ramanitya Rani Alifianti Herdian Putri Retha Maya Masitta Retha Maya Masitta, Retha Rhayhan Prianbudi Lukman Rhety Ayu Dewayani Rhety Ayu Dewayani, Rhety Rifai, Fuad Yanuar Akhmad Ririh Dian Pratiwi Ririh Dian Pratiwi Saduk, Lispridona Magdalena Satila, Hanna Trusty SATRIYAS ILYAS Savila, Imelda Dea Sektiyani, Wibowati Silvia Paramita Siti Mutmainah Siti Mutmainah Suci Melati Suryono, Erwan Suryono, Erwan Tan Novita Angelina Tantri, Irga Ayudias Tjandra Dewi Vera Indrayani Vina Firdausia Khalida Wulandari, Richa Wahyu Yanti Puji Astutie Yeni Kuntari Yeni Kuntari Yogi Utomo Yunita Dwi Rahayu, Yunita Dwi Zahara, Rizka Verina