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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan Journal of Accounting and Investment Jurnal MD Accounting Analysis Journal Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Global Financial Accounting Journal Edunomics Journal Ilomata International Journal of Management Jurnal Eksplorasi Akuntansi (JEA) Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) JWM (JURNAL WAWASAN MANAJEMEN) JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Joong-Ki Inspirasi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi E-JURNAL AKUNTANSI Joong-Ki Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-Jurnal Akuntansi
Novita Weningtyas Respati
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Faktor-Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Tercatat di Bursa Efek Indonesia Firjatullah, Muhammad Diky; Respati, Novita WeningTyas
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.447

Abstract

Timeliness of financial reporting is a structured presentation of the financial position and financial performance of an entity as well as the final results of accounting activities that show financial condition within a certain period of time. The purpose of this study is to examine and analyze the effect of institutional ownership, audit committee, independent commissioner, managerial ownership and audit quality on the timeliness of financial statement submission The population in this study is all companies listed on the Indonesia Stock Exchange in 2020. This research uses secondary data types through IDX web sites or through related company web sites. The number of data studied was 669 companies. The data analysis technique used is logistic regression analysis. The results of this study show that institutional ownership, audit committee, institutional ownership and audit quality have no effect on the timeliness of financial statement submission. Other findings show that independent commissioners have a positive influence on the timeliness of financial statement submission. The results of this study show that supervision from the independent board of commissioners is able to influence management in preparing timely financial statements.
Pengaruh CSR, Kepemilikan, Dividen & Profitabilitas terhadap Nilai Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia 2021-2024 Rahmat Rinaldi; Novita Weningtyas Respati; Wahyudin Nor
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7923

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), managerial ownership, institutional ownership, independent board of commissioners, dividend policy, and profitability on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. A quantitative approach was used with multiple linear regression analysis. The sample consisted of 10 companies selected through purposive sampling, using secondary data from annual financial statements and sustainability reports. The results show that, partially, managerial ownership, independent commissioners, and profitability have a significant positive effect on firm value. Meanwhile, CSR, institutional ownership, and dividend policy do not have a significant effect. Simultaneously, all independent variables collectively influence firm value, with an adjusted R² value of 0.507, indicating that the model explains 50.7% of the variation in firm value. These findings suggest that internal governance mechanisms such as managerial shareholding, effective independent oversight, and the ability to generate profits play a more dominant role in determining firm value compared to CSR practices or dividend distribution. The implications of this study are expected to provide insights for management and stakeholders in improving firm value by strengthening ownership structure and profitability performance.
Mechanism for Needs Planning and Budgeting for Regional Property at Public Works, Spatial Planning and Land Department of Banjar District Pratami, Oktavina Yoka; Respati, Novita WeningTyas
AJAR Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/frkbbh27

Abstract

This study aims to analyze the consistency of the mechanism for the needs planning and budgeting of regional assets at the Department of Public Works, Spatial Planning and Land in Banjar Regency for the fiscal year 2022 in relation to applicable regulations. A descriptive qualitative approach was employed, involving Public Works, Spatial Planning and Land Department employees as key informants. Data were collected through interview techniques and documentation studies, then analyzed through stages of data reduction and presentation. The findings reveal that although most procedures have complied with regulatory provisions, administrative constraints persist due to a long-standing pattern of neglect in asset management. The novelty of this research lies in the identification of systemic problems in the form of prolonged administrative neglect, which constitutes the main obstacle to the effectiveness of the Regional Asset Needs Plan. Thus, the issues encountered are not merely technical budgetary constraints, but rather structural and governance-related problems. The implications of these findings emphasize that without transformation of organizational culture and strict standardization of procedures, asset planning will remain a mere formality lacking accurate real data. This study is expected to serve as a strategic reference for the Public Works, Spatial Planning and Land Department in optimizing more accountable regional assets governance.
Fraud Heptagon dalam Analisis Kecurangan Pelaporan Keuangan pada Badan Usaha Milik Negara Sakdiah, Halimatus; Respati, Novita Weningtyas
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10551

Abstract

Penelitian ini menguji indikasi kecurangan pelaporan keuangan pada entitas Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022-2024 dengan mengadopsi kerangka Fraud Heptagon. Target keuangan, frekuensi rapat komite audit, opini audit, masa jabatan serta rangkap jabatan direktur utama, pelatihan tata kelola perusahaan yang baik (GCG), dan remunerasi dewan direksi digunakan sebagai proksi variabel penelitian. Melalui pendekatan kuantitatif asosiatif terhadap 45 sampel observasi dengan analisis regresi logistik, hasil empiris merepresentasikan bahwa seluruh variabel independen tersebut tidak memengaruhi kecurangan pelaporan keuangan. Temuan ini mengindikasikan adanya keterbatasan kapasitas eksplanatori model Heptagon ketika diterapkan pada konteks BUMN yang berkarakteristik kelembagaan, regulasi, dan pengelolaan publik yang spesifik. Hal ini menyebabkan hubungan kausal yang diasumsikan dalam konseptualisasi awal model tersebut tidak sepenuhnya terkonfirmasi secara empiris. Secara teoretis, hasil ini menekankan pentingnya memahami perilaku kecurangan secara kontekstual, sementara secara praktis, penelitian ini mendorong perlunya evaluasi terintegrasi antara indikator keuangan dan mekanisme tata kelola dalam upaya deteksi dini kecurangan pelaporan keuangan pada entitas negara.
Pengungkapan Emisi: Peran Tata Kelola, Modal, dan Manajemen Lingkungan Novita WeningTyas Respati; Diah Novitasari
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3443

Abstract

This study examines the influence of capital expenditure, environmental management systems, institutional ownership, and independent boards of commissioners on carbon emission disclosure among companies in the IDX ESG Leaders Index for the 2021–2024 period. The analysis reveals that institutional ownership significantly and positively impacts emission transparency, confirming its role as a critical monitoring mechanism. However, other variables capital expenditure, environmental management systems, and independent boards did not reach statistical significance. These findings indicate that while institutional investors successfully drive disclosure, a gap still exists where other governance and investment structures remain merely administrative formalities. The results suggest that the ESG Leaders label requires stronger internal commitment beyond external shareholder pressure. Consequently, this study recommends the adoption of the emission-specific ISO 14064 standard and the establishment of dedicated sustainability committees to transform carbon disclosure from mere regulatory compliance into substantive corporate responsibility.
The Development of Sustainability Reports In Indonesia: Management Approaches and Performance Indicators (Case Study in the Energy Sector 2020-2024) Chairina Chairina; Novita Weningtyas Respati; Rasidah Rasidah; Muhammad Nordiansyah; Enny Hardi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.513

Abstract

The issue of sustainability reports is a growing concern impacting numerous domestic and international companies. This phenomenon can be attributed to the emergence of sustainability report practices, which enhance corporate image and ensure corporate sustainability. This study utilizes a comprehensive dataset to assess the sustainability reports of Indonesian companies. The analysis employs two distinct types of information: a management approach to the extent of corporate governance disclosure and performance indicators (economic, environmental, and social performance) in sustainability disclosure reporting. A longitudinal approach was employed to evaluate developments up to 2020 – 2024, specifically for companies operating dengan 222 sampel in the energy sector , because the energy sector is an industry with a fairly significant operational impact on the environment. The content analysis framework aligns with the Global Reporting Initiative (GRI) Standards. The findings indicate a positive development in the disclosure of information types, with companies reporting an average governance performance of 77.77% in corporate management. However, the disclosure of economic performance indicators (39.57%), environmental performance (40.47%), and social performance (47.05%) was found to be lower. Aggregate EESG (economic, environmental, social, and governance) disclosure was 48.68%. The quantity of information utilized exhibited considerable variation across diverse sustainability domains. This study also conducted additional testing by performing statistical tests to examine the impact of the disclosure of these two types of information (management approach-performance indicators) on financial performance. The findings indicate that economic and social indicators exert a substantial influence on financial performancems.
Reinterpretasi Profitabilitas sebagai Sinyal Financial Distress: Peran Faktor Makroekonomi pada Perusahaan Sektor Keuangan Indonesia Najmi Aziza; Novita Weningtyas Respati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3019

Abstract

Financial distress is the first signal before a company goes bankrupt. This research is very important because it was conducted in the 2019-2023 period, which is the transition period from a pandemic crisis to an economic recovery full of uncertainty (crisis context). Although there is a lot of research on this topic, there is still a gap on whether traditional economic indicators still accurately predict risks in the financial sector when the world is in turmoil. This study examines the influence of exchange rates, inflation, and profitability on financial distress (Altman Z-Score) in 11 financial sector companies on the Indonesia Stock Exchange. The results of the study show an unusual finding: exchange rates, inflation, and even profitability have no effect on financial distress. This indicates an anomaly, where indicators that are usually very decisive do not become a direct threat to the financial sector during this period. These results show that the financial sector has strong resilience thanks to strict regulatory oversight. For investors and managers, these findings provide a lesson that in a crisis situation, profitability alone is not enough to assess risk, a deeper analysis of the company's internal policies and regulatory compliance is needed.
Exploring Performance Accountability in Practice: A Phenomenological Approach Nikki Lare Bagoes; Novita Weningtyas Respati
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2044

Abstract

General background: Accountability is a key principle that ensures every action can be justified. Specific background: In 2023, the SAKIP assessment at the South Kalimantan Land Office of the Ministry of ATR/BPN recorded a decline compared to the previous year, raising the need to identify its causes. Knowledge gap: Existing research provides limited frameworks to explain recurring government performance issues and rarely examines accountability within the latest AKIP regulation, Permen PANRB No. 88/2021. Objective: This research explores the development of SAKIP within that regulation to understand the reality versus the ideal of AKIP. Methods: Using a qualitative phenomenological method with interviews and document analysis. Results: This study identified key barriers as misalignment between programs and strategic plans, lack of appreciation, and human resource qualifications that do not align with the required educational background. Novelty: The study contributes by applying a phenomenological perspective based on Regulation No. 88/2021, revealing methodological and contextual insights for accountability reform. Implications: It highlights that performance reports serve as a core expression of accountability, while also exposing the gap between the ideals of AKIP and their implementation on the ground
Determinan Kualitas Audit pada Sektor Basic Materials (2020-2024) Siti Zainab; Novita Weningtyas Respati
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4606

Abstract

This study examines the determinants of audit quality in basic materials companies on the Indonesia Stock Exchange (2020–2024), amid increasing public skepticism toward the profession. Using a purposive sampling method, a sample of 52 firms was selected over a five-year period, yielding 260 firm year observations for panel data analysis. The research analyzes the impact of audit committees, audit fees, audit tenure, audit firm size, and time budget pressure. The findings reveal that only the committee has a significant positive effect on audit quality, whereas audit fees, audit tenure, audit firm size, and time budget pressure have no significant effect. Effective audit committee oversight, as emphasized in SA 260 and SA 265 (2025), emerges as a key driver of audit quality, suggesting that strengthening audit committee effectiveness is essential for improving audit quality in the basic materials sector. Professional integrity and compliance with SPAP and KEPAP also remain fundamental safeguards for maintaining audit quality. Future research should explore additional determinants, adopt more representative audit quality proxies, refine the measurement of time budget pressure, and examine broader industry settings to improve the generalizability of findings.
Key Drivers of Performance Accountability in the Batola Regional Government Agency, South Kalimantan Province-Indonesia Syamsu Rizal Noor; Novita Weningtyas Respati; Wahyudin Nor
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1356

Abstract

This study's primary goal is to identify the variables that affect Batola Regency local government agencies' performance. Barito Kuala Regency received a good predicate based on the results of the Ministry of Administrative and Bureaucratic Reform of the Republic of Indonesia's SAKIP category announcement. However, Several SKPDs did not adhere to it, even though their reports on the findings of the government agency performance accountability assessment still had a strong enough foundation. Thus, a study about this phenomenon is required to ascertain the degree of responsibility of government agency performance in SKPD Barito Kuala Regency. The difference between this study and previous studies lies in the research variables on compliance with laws and regulations. The study's findings show that the clarity of budget targets, accounting control, and reporting systems have a significant impact on the performance accountability of government agencies in Barito Kuala Regency, whereas compliance with laws and regulations has no effect. The preparation of specific budget targets will facilitate the achievement of budget targets and as accounting control. The local government monitors and assesses all activities whether they are economical, efficient, and effective in providing services to the community. A good reporting system is needed to provide information on performance that is easily accessible to interested parties. Resulting in strong performance accountability of government agencies in Barito Kuala Regency.
Co-Authors ., Rusniati AA Sudharmawan, AA Abda Abda Alfian Alfian Ali Sadikin Ali Sadikin Astia Putriana, Astia Atma Hayat Chairina Chairina Chairina Chairina, Chairina Chairina, Chairina Dahniar Dahniar Dewi Ariyani Rahman Diah Fitriaty Diah Novitasari Dwi Perwita Sari Sutono Elvia Launa Enny Hardi Faisal Riyanda Putra Faisal Riyanda Putra Faizah Naila Sofa Fatimah Fatimah Fatimah fatimah Fatimah Fendry Mappariza Firjatullah, Muhammad Diky Halimatus Sakdiah, Halimatus Hilda Safitri Ibnu Sutomo Ken Yulita Maulydina Kusumarini Launa, Elvia Lili Safrida M. Yudy Rachman Mega Andani Mercyana Amelia Putri Monica Rahardian Ary Helmina Muhammad Hudaya Muhammad Idris Ashari Muhammad Rinaldi Muhammad Riza Firdaus Muhammad Riza Firdaus, Muhammad Riza Muhammad Setiawan Muhammad Yasin Najmi Aziza Nikki Lare Bagoes Noor, Syamsu Rizal Nordiansyah, Muhammad Pratami, Oktavina Yoka Rahmat Rinaldi Rasidah Rasidah Rusma Nailiah Rusniati Rusniati Sarwani Sarwani Sarwani Sarwani, Sarwani Siti Zainab Sri Maryani Sri Maryani Sutomo, Ibnu Syamsu Rizal Noor Teriyani Teriyani Utomo, Wahyu Setio Vika Frassasti Wahyudin Nor Wanda Safitri Widyarfendhi . Yohana Yustika Sari