Articles
<![CDATA[SLACK RESOURCES, FAMILY OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ]]>
<![CDATA[Irma Lailatus Shoimah]]>;
<![CDATA[Y Anni Aryani]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v9i2.8629
<![CDATA[Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age, size, and leverage as control variables. A total of 139 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2017 met the criteria using the purposive sampling method. The hypothesis was tested using multiple regression analysis techniques. We found that slack resources have a significant positive effect on CSR disclosure and family ownership has a significant negative effect on CSR disclosure. As control variables, size has a significant effect, while leverage and age have no effect on CSR disclosure.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial, Komisaris Independen, Konflik Bondholder-Shareholder dan Biaya Politis terhadap Kebijakan Akuntansi Konservatif Perusahaan ]]>
<![CDATA[Anna Diniyanti]]>;
<![CDATA[Y Anni Aryani]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2009) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v9i2.96
<![CDATA[This study aims to examine the influence of managerial ownership, independent commissioners, bondholder-shareholder conflicts and political costs of conservative accounting policies. This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange. With use traditional logistic regression, the results of data analysis indicate that: 1) managerial ownership affects accounting conservatism, 2) independent commissioner has no effect on accounting conservatism, 3) the bondholder-shareholder conflict has no significant effect on accounting conservatism, 4) size as a proxy of the political cost has no significant effect on accounting conservatism, 5) capital intensity as a proxy for political cost has no significant effect of accounting conservatism, 6) sales growth as a proxy for political cost has no significant effect of accounting conservatism.]]>
<![CDATA[Pengaruh Arus Kas Operasi terhadap Dividend Payout dalam Kaitannya dengan Siklus Hidup Perusahaan ]]>
<![CDATA[Merinda Naraswari Ayuningtyas]]>;
<![CDATA[Y Anni Aryani]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v10i1.103
<![CDATA[The problem that will be addressed in this study is whether the cash flow of operating activity affects significantly the dividend payout in relation to the firm’s life cycle. Considering the research problem and hypothesis, the study use a simple linear regression analysis method. The result of analysis shows that there is significant effect of operating activity cash flow on the dividend payout in the growth and mature stages, while in the start-up and decline stages, the operating activity cash flow does not affect significantly the dividend payout. From those evidences, it can be concluded that each stage of life cycle contains different financial report information (financial characteristic) value. Based on these findings, the recommendation for future research are using a wide-range sample and include other firm-specific factors such as asset base, earnings, and cash flow of investment activity or funding that may have the more effect on the dividend in each life cycle of firm, and should also consider the other categorization methods of life cycle.]]>
<![CDATA[APAKAH STRUKTUR DEWAN KOMISARIS BERPENGARUH TERHADAP KINERJA PERUSAHAAN? ]]>
<![CDATA[Y Anni Aryani]]>;
<![CDATA[Isna Putri Rahmawati]]>;
<![CDATA[Doddy Setiawan]]>
<![CDATA[ MIX: JURNAL ILMIAH MANAJEMEN Vol 8, No 3 (2018): MIX: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/mix.2018.v8i3.009
<![CDATA[This research aims at examining the effect of board of commissioners structure on firm performance using Indonesian context. We investigate the effectiveness of three characteristics of board of commissioners including percentage of independent commissioners, percentage of woman in board of commissioners and size. Sample of the study consists of firm listed in Jakarta Islamic Index during 2006 – 2016 periods. There are 258 firm-years as sample of the study. The result of the study shows that percentage of independent commissioners and percentage of woman in board of commissioner have significant effect on firm performance. On the other hand, board of commissioners size have no significant effect on firm performance. The study provide evidence that independent commissioner have positive effect to increase firm performance. Independent commissioners push firm to achieve higher level of performance. However, woman commissioners negatively affect firm performance. Thus, woman commissioners might not have provide better monitoring activity to push firm performance]]>
<![CDATA[TREN PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2001-2014 ]]>
<![CDATA[Titiek Puji Astuti]]>;
<![CDATA[Y Anni Aryani]]>
<![CDATA[ Jurnal Akuntansi Vol. 20 No. 3 (2016): September 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v20i3.4
<![CDATA[This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that occurs and what factors are influencing the increase or decrease in tax avoidance company so that tax authorities may evaluate policies issued in order to increase the level of taxpayer compliance. This research is a descriptive study using secondary data manufacturing company's financial statements from 2001 to 2014. The size of tax avoidance using ETR and CETR. The result is that the trend of corporate tax avoidance manufacturing high seen from the ETR and CETR small.]]>
<![CDATA[The Disclosure of Carbon Emission in Indonesia: A Systematic Literature Review ]]>
<![CDATA[Emy Dwi Nursulistyo]]>;
<![CDATA[Y Anni Aryani]]>;
<![CDATA[Bandi Bandi]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v10i1.27974
<![CDATA[This study aims to provide a systematic review of research on carbon emission disclosures in the context of Indonesia. Thirty articles published in Indonesian Journals indexed by Science and Technology Index (SINTA) were selected using mapping approach (charting the field). The review found that 87% of the studies employing secondary data based quantitative method, while the other 10% studies used survey method. The resarch findings also revealed two group of determinants of carbon emission disclosure in Indonesia. 53% of the reviewed articles tested the impact of non-financial variables, for example firm age, type of industry. Meanwhile, 47% of the studies investigated the influence of financial variables (for example, leverage, firm value, and profitability) for the carbon emission disclosure. The results of this study provide an updated evaluation of prior studies and research agend for further research in carbon emission.]]>
<![CDATA[Determinant Implementation of Accounting Digitalization in MSMEs ]]>
<![CDATA[Feby Millenia Itsnaini]]>;
<![CDATA[Doddy Setiawan]]>;
<![CDATA[Y Anni Aryani]]>
<![CDATA[ The Asian Journal of Technology Management (AJTM) Vol. 17 No. 1 (2024) ]]>
Publisher : <![CDATA[Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung ]]>
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DOI: 10.12695/ajtm.2024.17.1.1
<![CDATA[Abstract: This research was conducted with the aim of determining the influence of relative advantage, organizational readiness, effort expectations and facilitating conditions on the implementation of accounting digitalization using a sampling technique, namely purposive sampling. This research was obtained in the form of primary data using collection techniques through questionnaires with a total of 116 MSME respondents in the city of Surakarta. The research method used is quantitative with data analysis techniques, namely variant-based Structural Equation Modeling (SEM). The data that has been collected is analyzed using SmartPLS 4. The results of this research find that expectations of efforts and facilitating conditions have a positive effect on the implementation of accounting digitalization, which means that accounting digitalization provides convenience and adequate facilities. Meanwhile, relative superiority and organizational readiness have a negative effect on the implementation of accounting digitalization, which means that MSME players feel that accounting digitalization does not provide adequate information for their business processes. The implication of the results of this research is to encourage the government to support the use of digital accounting among MSMEs by providing training in the form of socializing the use of new applications or technology to simplify the process of managing business finances. Keywords: Accounting digitalization, MSME, relative advantage, organizational readiness, expected effort]]>
<![CDATA[BIBLIOMETRIC: PERKEMBANGAN FRAUD THEORY SEBAGAI PENDETEKSI FRAUDULENT FINANCIAL REPORTING ]]>
<![CDATA[Tetiana Fitrianingsih]]>;
<![CDATA[Y Anni Aryani]]>;
<![CDATA[Bandi]]>
<![CDATA[ EQUITY Vol 26 No 1 (2023): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v26i1.7247
<![CDATA[Fraud merupakan permasalahan yang tersebar luas di seluruh negara, termasuk di negara-negara berkembang maupun maju. Tujuan penelitian ini adalah untuk mengevaluasi perkembangan fraud theory yang dapat digunakan dalam mendeteksi fraudulent financial reporting di Indonesia. Selain itu, penelitian ini juga bertujuan untuk mengetahui fraud theory yang paling sering digunakan di Indonesia. Peneliti menerapkan pendekatan kualitatif dengan metode meta analisis, penelitian ini mengkaji jurnal yang terindeks di Scopus dalam rentang waktu 2013-2023. Sebanyak 245 artikel telah dianalisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa fraud theory terus mengalami perkembangan dari tahun ke tahun, dari mulai fraud triangle theory sampai ke fraud hexagon theory dan fraud theory yang paling sering digunakan adalah fraud triangle theory. Kata Kunci: Fraud; financial reporting; literature review]]>
<![CDATA[COMPANY PERFORMANCE AND ESG DISCLOSURE: DOES COUNTRY GOVERNANCE MATTER? (EVIDENCE FROM SOUTHEAST ASIA) ]]>
<![CDATA[Prasetyo, Doni Iwan]]>;
<![CDATA[Y Anni Aryani]]>
<![CDATA[ Jurnal Bisnis dan Keuangan Vol 9 No 2 (2024): Business and Finance Journal ]]>
Publisher : <![CDATA[Universitas Nahdlatul Ulama Surabaya ]]>
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DOI: 10.33086/bfj.v9i2.6063
<![CDATA[This study aims to examine the effect of ESG disclosure on company performance and to analyze the moderating effect of country governance on the relationship between ESG and company performance. The study population comprises real estate companies operating in five Southeast Asian countries: Indonesia, Malaysia, the Philippines, Singapore, and Thailand (ASEAN-5). The findings reveal that ESG disclosure negatively affects firm performance, highlighting a divergence from the increasing global emphasis on sustainability issues. This indicates that Southeast Asian stakeholders may still undervalue the importance of investments in ESG-related areas. However, the study also finds that good national governance significantly moderates this relationship, mitigating the adverse effects of ESG disclosure on firm performance. This underscores effective governance's crucial role in enhancing ESG practices' benefits. The research provides valuable insights for policymakers and business leaders in the region, emphasizing the need for improved governance structures to support sustainable business practices.]]>
<![CDATA[Systematic Literature Review Riset Pelaporan Keuangan BLUD ]]>
<![CDATA[Y Anni Aryani]]>;
<![CDATA[Sutaryo, Sutaryo]]>;
<![CDATA[Taufiq Arifin]]>;
<![CDATA[Doddy Setiawan]]>;
<![CDATA[Evi Gantyowati]]>;
<![CDATA[Payamta Payamta]]>;
<![CDATA[Isna Putri Rahmawati]]>;
<![CDATA[Nurrahmawati]]>;
<![CDATA[Dian Perwitasari]]>
<![CDATA[ Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE) ]]>
Publisher : <![CDATA[Universitas Veteran Bangun Nusantara ]]>
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DOI: 10.32585/jbfe.v5i2.5524
<![CDATA[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. ]]>
