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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Proceeding International Conference on Information Technology and Business
Anik Irawati
Institut Informatika dan Bisnis Darmajaya
Computer Science & IT Economics, Econometrics & Finance

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Factors Influence Corporate Social Responsibility Disclosure Wike Mardiana; Anik Irawati
Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 2 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v9i2.13582

Abstract

This study aims to analyze factors influence Corporate Social Responsibility Disclosure in palm oil plantation companies in Indonesia and Malaysia. This study analyzes influences of total assets, profitability, leverage, independent proportion of commissioners, the proportion of independent audit committee. This study is conduct on financial reports published in Indonesia and Malaysia. Methods of data collection are taken from the annual financial statements in Indonesia Stock Exchange of 17 companies and Bursa Malaysia of 22 companies. Data analysis techniques used multiple regressions. The results showed that; 1) there is no influence of total asset, profitability, leverage, and proportion of independent audit committee in palm oil plantation companies in Indonesia and Malaysia; 2) there is influence of independent board of commissioner on CSR disclosure practices in palm oil plantation companies Indonesia and Malaysia
Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting Wulanda Maya Sari; Anik Irawati
Akuntabilitas Vol 14, No 2 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i2.22557

Abstract

This study aims to empirically prove the influence of financial stability, external pressure, and ineffective monitoring on fraudulent financial reporting. Financial stability was measured using a comparison of total assets. External pressure was measured using leverage. Meanwhile, ineffective monitoring was measured using the ratio of independent commissioners’ number. The dependent variable in this study was fraudulent financial reporting. It was measured using the F-Score Model. The sample in this study were 21 State Owned Enterprises (BUMN) listed on Indonesia Stock Exchange in period of 2017-2019. The data analysis method used in this study was Logistic Regression using SPSS software version 20. The results of this study indicate that financial stability has no influence on fraudulent financial reporting. Meanwhile, external pressure and ineffective monitoring influence fraudulent financial reporting.How to cite:Sari, W. M., & Irawati, A. (2021). Faktor-faktor yang Mempengaruhi Fraudulent Financial Reporting. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 139-152.
Pengaruh Stres Kerja, Motivasi Kerja, Kompensasi terhadap Kinerja Karyawan Dengan Lama Kerja Sebagai Variabel Moderating Anik Irawati
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (819.68 KB) | DOI: 10.15408/akt.v11i1.8789

Abstract

This research was conducted to prove empirically the effect of the work stress, the work motivation, the compensation on the employee performance using the working time as the moderating variable. The population in this research was the banking companies employees in Bandar Lampung. The data used in this research was the primary data. The sampling technique used convenience sampling. The independent variables used were the work stress, employee motivation, and compensation. The dependent variable used was the employee performance. The moderating variable was working time. The number of questionnaires used was 26 questionnaires. The data analysis technique used was multiple linear regression. The result of this research showed that the work stress and the work motivation affected the employee performance. Moreover, the compensation did not affect the employee performance. In addition, the working time was not able to moderate the effect of the work stress, the employee motivation, and the compensation on the employee performance  
THE INFLUENCE OF LEVERAGE, PROFITABILITY, DIVIDEND POLICY AND INVESTMENT OPPORTUNITY ON THE COMPANY VALUE Arindalita Ajani; Anik Irawati; Mohd Fazli Mohd Sam
Prosiding International conference on Information Technology and Business (ICITB) 2019: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 5
Publisher : Proceeding International Conference on Information Technology and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence about the influence of leverage, profitability, dividend policy and investment opportunity on the company value in Indonesia and Malaysia banking company year 2012-2016. The method using in this research is purposive sampling method. The dependent variable in this research is company value by proxy PBV. Independent variable in this research is leverage, profitability, dividend policy and investment opportunity. This research is taken by the financial report and annual report of 10 banking companies with a total observation as much as 28 companies. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression method. The result of this study show that leverage does not affect significantly on the company value, while the profitability, dividend policy, and investment opportunity has a positive and significant effect on the company value.Keywords: Leverage; Profitability; Dividend Policy; Investment Opportunity
Co-Authors Arindalita Ajani Mohd Fazli Mohd Sam Wike Mardiana Wulanda Maya Sari