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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Journal of Accounting and Investment JBTI : Jurnal Bisnis : Teori dan Implementasi Kompartemen : Jurnal Ilmiah Akuntansi Reviu Akuntansi dan Bisnis Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Inovatif
Evi Rahmawati
Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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PENGARUH EFEKTIFITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Evi Rahmawati; Prasetya Herlambang
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.443 KB) | DOI: 10.22219/jrak.v8i1.26

Abstract

This study examines the effect of the size of the audit committee, the independence of the  audit committee, frequency of meetings; financial literacy; liquidity; leverage and profitability towards company’s financial distress. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX), Malaysia Stock Exchange (KLSE) and Singapore Stock Exchange (SGX) period 2014-2015. The number of manufacturing companies that is used in this study comprises of 124 Indonesian companies; 138 Malaysian companies and 98 Singapore companies. This study also analyzes the effect of company’s financial distress towards the possibility of fraud. The results of this study shows that there is a significant positive effect of leverage towards financial distress in Indonesia and in Singapore. There are differences in factors affecting financial distress in Indonesia and Malaysia. There are differences in factors affecting financial distress in Indonesia with Singapore. As for the size of the audit committee, the independence of audit committees, frequency of meetings, financial knowledge, liquidity, and profitability do not affect significantly towards company’s financial distress.
DETERMINAN ENVIRONMENTAL DISCLOSURES PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA Isnani Fashikhah; Evi Rahmawati; Hafiez Sofyani
Jurnal Akuntansi Indonesia Vol 7, No 1 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.7.1.31-55

Abstract

The study aims to examine the influence of corporate governance mechanism, company size and financial performance towards environmental disclosures in manufacturing companies listed in Indonesia Stock Exchange and Bursa Malaysia period 2016.The variables examined in this study are managerial ownership, size of the board of commissioners, company size, and liquidity. The research used purposive sampling method, obtained from 59 Indonesia manufacture companies and 63 Malaysia manufactures companies. The examination used multiple regression analysis and independent sample t test. The result of the research:1) The managerial ownership had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, 2) The size of the board of commissioners had positive influence towards environmental disclosures in Indonesia, but it did not have influence in Malaysia, 3) The size of the company did not have influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia,4) The liquidity had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, and5) There was difference in the level of environmental disclosures in Indonesia and in Malaysia.
Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS di Perbankan Sutiyok Sutiyok; Evi Rahmawati
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.047 KB)

Abstract

The purpose of this study is to analyze whether the mechanism of corporate governance has the influence on the level of mandatory disclosure with the IFRS convergence. The sample used in this study is the banking industry listed at Indonesian Stock Exchange in 2011-2012. Disclosure checklist from Bapepam LK is used to identify the mandatory disclosure items. The items are adjusted to GAAP applicable in Indonesia. The results of this study indicates that the total number of meetings of the Board of Commissioners and Board of Commissioners have significant effect on the level of the compliance of the mandatory disclosure convergence with IFRS. However, the number of audit committee have no influence on the level of mandatory disclosure compliance convergence IFRS.
The Effect of Corporate Governance Mechanism on Intellectual Capital Disclosure of High IC-Intensive Companies in Indonesia and Malaysia Evi Rahmawati; Naufal Fadlurrahman; Firda Shofia Azzahra
Journal of Accounting and Investment Vol 23, No 1: January 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.493 KB) | DOI: 10.18196/jai.v23i1.10650

Abstract

Research aims: This study examines the effect of corporate governance mechanisms, such as board size, CEO duality, number of the audit committee, board gender, and family ownership, on intellectual capital disclosures.Design/Methodology/Approach: The sample study was high intellectual capital (IC)-intensive companies listed on the Indonesia Stock Exchange and Malaysia Stock during 2017-2018.Research findings: For Indonesia, the results revealed that the number of the audit committee and board size had a positive and significant effect on intellectual capital disclosures. Meanwhile, in Malaysia, the results showed that audit committees had a positive and significant effect on intellectual capital disclosures.Theoretical contribution/Originality: This study adds literature on the effect of corporate governance mechanisms on intellectual capital disclosure of high IC-intensive companies in the development of the country context.
PENGEMBANGAN SISTEM AKUNTANSI DAN AKUNTABILITAS DALAM PENGELOLAAN KEUANGAN MUSALA Evi Rahmawati
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2020: 3. Kapasitas Daya Saing UMKM dan BUMDES
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.527 KB) | DOI: 10.18196/ppm.33.168

Abstract

Pengelolaan keuangan dan pengembangan sistem akuntansi Musala At-Taqwa di Wojo RT08 Bangunharjo, Dusun Tanjung, Sewon, Bantul melibatkan pengelola dan masyarakatjamaah Musala At Taqwa. Permasalahan yang dihadapi mitra yaitu terkait manajemenkeuangan musala baik dalam pemasukan, pengeloalaan, pencatatan, pelaporan keuangan.Pemasukan dana musala sangat erat dengan tingkat kesadaran jamaah untuk melakukaninfaq, zakat, dan sedekah. Berbagai kegiatan dalam meningkatkan kesadaran berinfaq telahdilakukan, diantaranya pengadaan tabungan surga, sembako berkah, pengajian, dan lelangbarang berharga yang semuanya menghasilkan dana pemasukan untuk Musala At Taqwa.Belum adanya sistem pencatatan keuangan masjid yang baik, maka telah dilakukanpengembangan pencatatan dan pelaporan keuangan secara tersistem (komputerisasi) danonline. Mitra belum mengelola uang jamaah secara maksimal untuk kegiatan yangbermanfaat dan produktif. Saat ini mitra sedang melalukan pembenahan, perluasanfasilitas Musala, pengenbangan kegiatan dan perbaikan sistem akuntansi musala/masjid.Program pengabdian ini menawarkan kepada pengelola berbagai cara pengelolaankeuangan masjid dan pencatatan keuangan yang baik dan transparan untuk menunjangakuntabilitas dari pengelolaan keuangan musala. Target luaran yang diharapkan daripelaksanaan kegiatan ini yaitu adanya kesadaran masyrakat untuk berinfaq dan bersadaqahdan pengelolaan sistem pencatatan keuangan mushola terkomputerisasi dan transparansehingga pelporan keuangan dapat diakses oleh masyarakat secara online dengan datakeuangan yang selalu update setiap hari.
Pemberdayaan Masyarakat Melalui Pesantren Masyarakat, Urban Farming dan Usaha Ekonomi Evi Rahmawati
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2021: 4. Kapasitas Daya Saing Usaha Mikro, Kecil, dan Menengah (UMKM) dan Badan Usaha Milik Desa( BU
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.67 KB) | DOI: 10.18196/ppm.44.672

Abstract

Secara geografis letak Kampung Karangkajen di Kelurahan Brontokusuman, Kecamatan Mergangsan. Kecamatan Mergangsan memiliki 3 kelurahan, diantaranya kelurahan Brontokusuman, Keparakan dan Wirogunan. Kelurahan Brotokusuman terdiri dari 6 kampung, yaitu kampung Karangkajen, Karanganyar, Brotokusuman, Lowanu, Prawirotaman dan Timuran. Amal usaha Muhammadiyah di bidang keekonomian, jumlah dan jenisnya masih sangat sedikit bila dibandingkan dengan amal usaha di bidang lain. Terlebih di bidang pangan yang sungguhnya sangat diperlukan anggota/warga/simpatisan Muhammadiyah. Masih banyaknya warga dan simpatisan Muhammadiyah yang kehidupan ekonominya masih di di level bawah (dhuafa), termasuk yang berdomisili di kampung Karangkajen kota Yogyakarta. Beratnya beban ekonomi itu ditambah dengan pandemi Covid-19 yang mengakibatkan sulitnya melanjutkan usaha ekonomi dan pemutusan hubungan kerja buruh. Menyadari akan hal itu, kiranya sangat perlu dilakukan usaha-usaha pada bidang keekonomian, khususnya pada bidang produksi pangan melalui kegiatan pertanian. Kegiatan pertanian yang dimaksud berupa pertanian untuk ketahanan pangan keluarga dan pertanian skala industry. Oleh karena subyek program ini berada di kota, maka pertanian yang dipilih adalah pertanian kota (urban farming) dengan membentuk pesantren masyarakat.
Pengungkapan Sustainability Report dan Nilai Perusahan: Studi Empiris di Indonesia dan Singapura Tedy Kurniawan; Hafiez Sofyani; Evi Rahmawati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.1, March 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (699.982 KB) | DOI: 10.30595/kompartemen.v16i1.2100

Abstract

The categories of sustainability report disclosure consist of economic, environment, and social. This research aims to examine the influence of each categories of sustainability report disclosure on firm value. This research use secondary data from all companies that listed on Indonesia Stock Exchange and Singapore Stock Exchange in 2014-2016. There are 116 samples that obtained from purposive sampling method. The results of this research show that only economic category of sustainability report has positive influence on firm value in Indonesia and Singapore. The environment category of sustainability report has negative influence on firm value, while the social category doesn’t have influence on firm value. The result of this research indicate that sustainability report disclosure which reported appropriately with choosen standard, especially in economic category will be useful to increase firm value in the point of view of investors. Keywords: sustainability report, GRI-G4, firm value
Pengaruh Persistensi Laba, Book Tax Differences, Investment Opportunity Set dan Struktur Modal Terhadap Kualitas Laba dengan Konservatisme Akuntansi Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Jasa yang Terdaftar di BEI Periode 2015-2017) Fathin Ulfatul Ashma’; Evi Rahmawati
Reviu Akuntansi dan Bisnis Indonesia Vol 3, No 2 (2019): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.030246

Abstract

This research aims to examine the Effect of Earnings Persistence, Investment Oppotunity Set, Book tax differences and Capital Structure on Earnings Quality with Accounting Conservatism as Moderating Variable. The population in this research are service companies listed in  Indonesia Stock Exchange for the period 2015-2017. The data used in this study are secondary data in the form of quantitative data from the financial statements of service companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. In this research the method used for sampling is using the purposive sampling method and obtained a sample of 268 samples. Data obtained from the Indonesia Stock Exchange (IDX) and the website www.idx.co.id, the data analyzed in this study are processed from annual reports and company financial statements. Based on the analysis that has been done, the results show that the earnings persistence and Investment Opportunity Set does not affect the quality of earnings. Book Tax Differences has a negative effect on earnings quality. Capital structure has a positive effect on earnings quality. Book tax differences has a effect on earnings quality with accounting conservatism as a moderating variable.
Pengaruh Fraud Pentagon, Kepemilikan Institusional dan Asimetris Informasi Terhadap Kecurangan Laporan Keuangan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Mirza Afanin Riandani; Evi Rahmawati
Reviu Akuntansi dan Bisnis Indonesia Vol 3, No 2 (2019): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.030244

Abstract

This study aims to determine how the influence of pentagon fraud, institutional ownership and asymmetric information on financial statements fraud. The pentagon fraud factor studied in this study was financial stability, ineffectiveness of supervision, rationalization, capability and arrogance. The subjects in this study were banking companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample was determined using purposive sampling. This study has a sample of 37 companies with a total of 111 data processed. Data was processed using the SPSS statistical program and analyzed using logistic regression. Based on the results of data analysis, it is known that the variables of financial stability, ineffective monitoring and capability have an effect on financial statements fraud, but rationalization arrogance, institutional ownership and asymmetric information have no effect on the occurrence of fraudulent financial statements.
Peran Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS Dan Dampaknya Terhadap Return Saham : Studi Empiris pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2014 – 2017 Dianing Widya Kusumastuti; Evi Rahmawati
Reviu Akuntansi dan Bisnis Indonesia Vol 2, No 1 (2018): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.020121

Abstract

Penelitian ini bertujuan untuk menganalisis peran mekanisme corporate governance terhadap tingkat kepatuhan mandatory disclosure konvergensi IFRS serta dampaknya terhadap return sahampada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2014-2017. Dalam penelitian ini diperoleh 80 sampel yang dipilih dengan metode purposive sampling. Metode analisis pada penelitian ini menggunakan regresi berganda dan sederhana dengan program IBM SPSS versi 21. Hasil penelitian ini menunjukkan bahwa kepemilikan asing, jumlah anggota dewan komisaris, jumlah rapat dewan komisaris dan jumlah anggota komite audit berpengaruh terhadap tingkat kepatuhan mandatory disclosure konvergensi IFRS. Untuk kepemilikan manajerial, kepemilikan institusional dan proporsi komisaris independen tidak berpengaruh terhadap tingkat kepatuhan mandatory disclosurekonvergensi IFRS. Sedangkan tingkat kepatuhan mandatory disclosure konvergensi IFRS tidak berpengaruh terhadap return saham.
Co-Authors Dhea Ayu Rosita Putri Dianing Widya Kusumastuti Evan Ardis Adiyatama Evy Rahman Utami Farda Fauzia Farida Julekhah Fathin Ulfatul Ashma’ Firda Shofia Azzahra Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Ietje Nazaruddin Isnani Fashikhah Linda Kurnia Alfiani Mirza Afanin Riandani Naufal Fadlurrahman Prasetya Herlambang Sutiyok Sutiyok Tedy Kurniawan