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All Journal ETIKONOMI Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Agora Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Accounting Analysis Journal Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi dan Bisnis AFEBI Accounting Review Assets: Jurnal Akuntansi dan Pendidikan Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi EkBis: Jurnal Ekonomi dan Bisnis Jurnal Abdimas Madani dan Lestari (JAMALI) International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Islamic Accounting and Finance Research Ilomata International Journal of Tax and Accounting Jurnal Akuntansi The Indonesian Journal of Accounting Research Journal Of Business, Finance, and Economics (JBFE) SWARNA Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Jurnal Eksakta Kebumian Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal REKOMEN (Riset Ekonomi Manajemen) Riset Akuntansi dan Keuangan Indonesia SWARNA: Jurnal Pengabdian Kepada Masyarakat Pajak dan Manajemen Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Doddy Setiawan
Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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The Role of Board Gender Diversity, Age Diversity, and Foreign Experience on CSR Utami, Devi Wahyu; Doddy Setiawan
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 7 No. 2 (2024): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v7i2.1535

Abstract

This research aims to provide empirical evidence regarding the role of board gender diversity, age diversity and foreign experience on corporate social responsibility (CSR). This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange 2018-2022. The research sample obtained 210 observations taken through purposive sampling. Data analysis was carried out using regression analysis with Stata software. The research results prove that board gender diversity has a negative influence on CSR, age diversity has a positive influence on CSR and foreign experience has an influence on CSR.
DO INVESTORS PAY FOR PURPOSE? A BIBLIOMETRIC ANALYSIS OF SUSTAINABLE BOND PREMIUMS Fatwasari Soeratno Putri; Doddy Setiawan
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/02ecqq89

Abstract

This study maps research on sustainable bond pricing, focusing on greenium, socium, and sustainium. Using bibliometric and systematic analyses following PRISMA guidelines, 82 Scopus-indexed articles published between 2019 and 2025 were reviewed. RStudio with Bibliometrix and VOSviewer was used to visualize publication trends and thematic clusters. Results show rapid growth in research since 2019, along with an increase in the ESG market. Most studies identify a small but consistent greenium, while evidence on socium and sustainium remains limited and mixed due to emerging data and market maturity. Environmental factors are the main drivers of bond pricing, while social and governance factors strengthen transparency and investor trust. This study consolidates fragmented literature and outlines ESG-related determinants of sustainable bond premiums. Future research should examine emerging markets and innovative instruments, such as sustainability-linked bonds, to better understand market incentives for sustainable finance.
Systematic Literature Review Riset Pelaporan Keuangan BLUD Y Anni Aryani; Sutaryo Sutaryo; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; Nurrahmawati; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5524

Abstract

This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research with empirical studies. Previous research also had limited research objects, only covering one BLUD with case studies or just one Regency/City for empirical research. The analysis carried out is still relatively simple and not yet comprehensive. Referring to the results of a systematic literature review, this research emphasizes the urgency of strengthening research related to BLUD financial reporting. Future research can increase the scope of observations followed by more in-depth analysis to produce more comprehensive research findings so as to produce constructive recommendations for BLUD financial reporting. With more comprehensive research, future researchers can improve the quality of publications by publishing more articles in SINTA 2 indexed journals or even reputable international journals. Thus, the contribution of research related to BLUD in the public sector accounting literature in Indonesia can increase and become increasingly significant.    
Perubahan Nama Perusahaan Terhadap Tingkat Likuiditas dan Abnormal Return Saham Prassetio, Yoga Haadiy; Setiawan, Doddy; Mutmainah, Mutmainah
Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i1.730

Abstract

Announcement of company name change is important information, especially in making investment decisions. Announcement of a change in company name can cause a market reaction that affects the stock price. This study aims to analyze the change in the company's name on liquidity and stock abnormal returns on the Indonesia Stock Exchange in the period 2011-2021. The number of samples used in the study were 85 companies. The results showed an increase in positive abnormal returns after the announcement and a decrease in the bid-ask spread before and after the announcement. Furthermore, there is a significant negative abnormal return around the announcement date. In contrast to the bid-ask spread which shows a significantly positive result on the day around the announcement. In this study, the results of the additional analysis of the effect of the ratio of ROA, DAR, firm size, and PBV showed a significant effect on abnormal returns, while firm age showed no significant effect on abnormal returns of the company's stock that changed its name. Pengumuman perubahan nama perusahaan merupakan informasi yang penting terutama dalam pengambilan keputusan investasi. Pengumuman perubahan nama perusahaan dapat menimbulkan reaksi pasar yang berpengaruh terhadap harga saham. Penelitian ini bertujuan untuk menganalisis peristiwa perubahan nama perusahaan terhadap likuiditas dan abnormal return saham di Bursa Efek Indonesia pada periode 2011-2021. Jumlah sampel yang digunakan dalam penelitian sebanyak 85 perusahaan. Hasil penelitian menunjukan peningkatan abnormal return yang positif setelah pengumuman dan penurunan bid-ask spread sebelum dan sesudah pengumuan. Selanjutnya, terdapat abnormal return yang signifikan negatif disekitar tanggal pengumuman. Berbeda dengan bid-ask spread yang menunjukan hasil yang signifikan positif pada hari di sekitar pengumuman. Dalam penelitian ini hasil analisis tambahan pengaruh variabel ROA, DAR, firm size, dan PBV menunjukan pengaruh signifikan terhadap abnormal return sedangkan umur perusahaan (firm age) mrnunjukan tidak adanya pengaruh yang signifikan terhadap abnormal return saham perusahaan yang melakukan perubahan nama.
Gender in Accounting Research: Recent Development in Indonesia Purwa, Putri Anindya Listya; Setiawan, Doddy; Phua, Lian Kee
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.723 KB) | DOI: 10.20961/jab.v20i1.447

Abstract

This study aims to provide an overview of the development of gender accounting research in Indonesia from 15 national accredited journals in Indonesia from 2009 to 2018 with a total of 39 articles. The articles are classified based on topic, method, and proxy of gender using the ‘charting the field’ method. This study found that the majority of articles published on gender accounting research are dealing with financial reporting and auditing. Most of the published articles classified gender as a dummy variable. The survey method is the most used method in gender accounting research in Indonesia followed by the analytical method and lastly literature review. This study suggests more study on gender in accounting research. The previous studies mostly classified gender as a dummy variable, therefore future study should consider other factors such as education, age, experience, a background of men and women. It will provide indepth analysis and insight regarding the role of gender in accounting and decisionmaking. Future studies can look into more auditing topics such as audit opinion, audit log, or audit timeliness. Also, it is interesting to investigate other topics dealing with financial reporting such as the effect of gender diversity on corporate social responsibility and risktaking.Penelitian ini bertujuan untuk menjelaskan perkembangan penelitian mengenai gender di riset bidang akuntansi di Indonesia. Penelitian ini menelusuri artikel yang relevan dengan gender di 15 jurnal nasional di Indonesia yang telah terakreditasi selama periode 2009 sampai dengan 2018. Penelusuran ini menemukan 39 artikel yang membahas gender dalam perspektif penelitian di bidang akuntansi. Artikel tersebut diklasifikasikan berdasarkan topik, metode, dan proksi gender dengan menggunakan metode “charting the field”. Penelitian ini menemukan mayoritas artikel mengaitkan gender dengan pelaporan keuangan dan auditing. Sebagian besar artikel menggunakan proksi dummy saat mengukur gender. Sebagan besar penelitian mengenai gender di Indonesia menggunakan metode survei, selanjutnya diikuti metode analitis dan terakhir reviu literatur. Penelitian ini menyarankan peneliti untuk melakukan penelitian yang lebih intensif terkait dengan peran gender di bidang akuntansi dan pengambilan keputusan. Penelitian selanjutnya sebaiknya mempertimbangkan aspek lain seperti tingkat pendidikan, umur, pengalaman, dan latar belakang saat menguji pengaruh gender. Hal ini akan memberikan analisis dan masukan yang lebih mendalam mengenai peran gender. Penelitian selanjutnya juga dapat mengeksplorasi topik auditing seperti opini audit, audit lag, dan ketepatwaktuan audit. Selain itu, penelitian yang terkait dengan pelaporan keuangan seperti diversitas gender pada tanggung jawab sosial dan perilaku terahdap risiko menarik untuk dilakukan.
Co-Authors Ade Imam Muslim Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arya Sindhung Widyatmoko Aryani, Y. Anni Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Cahyaningsih Cahyaningsih Dian Perwitasari Djoko Suhardjanto Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO Eko Arief Sudaryono EKO ARIEF SUDARYONO Eko Suwardi Evi Gantyowati Evi Gantyowati Evi Gantyowati Evi Gantyowati Fathony, Haris Reza Fatwasari Soeratno Putri Feby Millenia Itsnaini Fredy Utama Hamidi Muhammad Hanung Triatmoko Harumi Puspa Rizky Harviana Anggraini Putri Hong Kok Chee Hong Kok Chee Ibrahim Fatwa Wijaya Irwan Trinugroho, Irwan Isna Putri Rahmawati Jogiyanto Hartono Kadek Ari Rahayu Koesoemasari, Dian Safitri Pantja Leonny Noviyana Sakti Pamungkas Lian Kee Phua Lian Kee Phua Luthfia Maha Reni Mahmoud Elsayed Mahmoud Mawa, Afifah Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Wisnu Girindratama Mutmainah, Mutmainah Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurrahmawati Nurul Herawati Payamta, Payamta Phua, Lian Kee Prassetio, Yoga Haadiy Purwa, Putri Anindya Listya Putri Meelyana Novitasari Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Tri Hapsari Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rut Nova Gita Sihombing Samsul Rosadi Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras SITTI SUBEKTI Sri Hastuti Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Taufiq Arifin Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Trisninik Ratih Wulandari Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama WAHYU WIDARJO Wakhid Nanang Santoso Widodo, Nova Maulud Wildan Dwi Lastyanto Wulan Rachmadani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y. Anni Aryani Y. Anni Aryani Yanni Aryani Yumna Rifdatul Ummah yuwita ariessa pravasanti Zhafira, Widya