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All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Jurnal Dinamika Akuntansi Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura Journal of Business & Banking Indonesian Journal of Business and Entrepreneurship (IJBE) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi EKSPANSI Jurnal Ekonomi dan Bisnis Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Dinamisia: Jurnal Pengabdian Kepada Masyarakat International Journal of Community Service Learning JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) MABIS: Manajemen dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Journal of Community Service and Empowerment Akuntansi dan Teknologi Informasi Riset Akuntansi (RISTANSI) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Media Riset Akuntansi Auditing & Informasi Riset Akuntansi dan Keuangan Indonesia INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Akuntansi
Rizky Eriandani
Universitas Surabaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PERBANDINGAN PELAPORAN DAN DESAIN PROGRAM CORPORATE SOCIAL RESPONSIBILITY: STUDI CONTENT ANALYSIS PADA SEKTOR TELEKOMUNIKASI DI INDONESIA Puspita Mustiko Djatmiko; Dianne Frisko; Rizky Eriandani
CALYPTRA Vol. 6 No. 2 (2018): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.378 KB)

Abstract

Corporate Social Responsibility (CSR) merupakan suatu elemen yang penting dalam kerangka sustainability, yang mencakup aspek ekonomi, lingkungan dan sosial budaya. CSR merupakan proses penting dalam pengelolaan biaya dan keuntungan kegiatan bisnis dengan stakeholders baik secara internal maupun eksternal. Sudah banyak perusahaan telekomunikasi di Indonesia yang melaporkan pelaksanaan CSR dan mendesain program CSR. Faktor-faktor yang mempengaruhi suatu perusahaan untuk melaporkan dan mendesain program CSR-nya pun berbeda-beda. Penelitian ini bertujuan mengetahui lebih dalam perbandingan pelaporan CSR dan desain program CSR pada perusahaan di Indonesia yang bergerak disektor telekomunikasi. Penelitian dilakukan pada tiga perusahaan telekomunikasi di Indonesia yang berbentuk perseroan terbatas tetapi dengan kepemilikan yang berbeda, yaitu PT Telkom, Tbk., PT Indosat, Tbk., dan PT XL Axiata, Tbk. Temuan dari hasil penelitian ini terdapat pada perbedaan fokus program CSR. PT Telkom, Tbk. cenderung berfokus pada program pelestarian lingkungan dan program kemitraan dan bina lingkungan (PKBL), sedangkan PT Indosat, Tbk. berfokus pada program kesehatan dan pendidikan dengan konsep inovasi digital, dan PT XL Axiata, Tbk. fokus program CSR pada pendidikan dan pemberdayaan masyarakat. PT Telkom dan PT XL memisahkan laporan CSR di Laporan Keberlanjutan, sedangkan PT Indosat menggabungkannya didalam Laporan Tahunan.
PENGARUH EARNINGS MANAGEMENT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA BADAN USAHA MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2012 Beatrix Beatrix; Eko Pudjolaksono; Rizky Eriandani
CALYPTRA Vol. 3 No. 2 (2015): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh positif dari earnings management terhadap pengungkapan corporate social reponsibility pada badan usaha manufaktur yang terdaftar di BEI periode 2010-2012. Indeks pengukuran CSR menggunakan GRI dan perhitungan earnings management menggunakan proksi discretionary accruals yang dihitung menggunakan model modified Jones. Hasil penelitian menunjukkan tidak ada hubungan signifikan antara earnings management dengan pengungkapan CSR. The purposes of this study is to determine whether there is a positive effect of earnings management on corporate social responsibility disclosure in manufacturing company in Indonesia Stock Exchange in the period 2010-2012. Corporate social responsibility was measured by using a disclosure index based on Global Reporting Initiative and earnings management was measured by using the model of modified Jones. The results showed that the earnings management has no significant effect on the CSR disclosure.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2011-2013 Lydia Kartika Hadi; Eko Pudjolaksono; Rizky Eriandani
CALYPTRA Vol. 5 No. 1 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance terhadap pemilihan auditor dengan analisis regresi logistik. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013 dengan total 321 sampel. Auditor diklasifikasikan menjadi Big 4 (berkualitas tinggi) dan Non Big 4 (berkualitas rendah). Mekanisme good corporate governance yang dipergunakan sebagai variabel independen adalah persentase saham yang dimiliki pemegang saham terbesar, ukuran dewan komisaris, dan persentase komisaris independen. Hasil penelitian membuktikan bahwa persentase saham yang dimiliki pemegang saham terbesar dan ukuran dewan komisaris berpengaruh positif signifikan terhadap pemilihan auditor sedangkan persentase dewan komisaris tidak berpengaruh signifikan. Di Indonesia mayoritas pemegang saham terbesar adalah investor non-individu sehingga pengawasan manajemen dan pelaporan keuangan lebih profesional. Dewan komisaris juga berperan dalam mengawasi manajemen dan memastikan penerapan good corporate governance di perusahaan.
CSR Disclosure Quality and Quantity: Do Corporate Governance and Multinationality Matters? Rosaline Jeanette; Rizky Eriandani
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 2 (2021): August - November 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i2.2769

Abstract

This research aims to explain the effect of corporate governance and the degree of multinational activities on CSR disclosure quality and quantity in a multinational enterprises. This research uses samples of 97 multinational enterprises listed in Indonesia Stock Exchange within 2018-2020. CSR disclosure is measured by conducting a content analysis and they were analyzed using a multiple linear regression model. The results indicate that corporate governance variables that significantly affect CSR disclosure quality are independent commissioners and CSR committees. Independent commissioner harms CSR disclosure quality, while CSR committee has a positive effect on CSR disclosure quality. The results also show that corporate governance variables that significantly affect CSR disclosure quantity are Board size and CSR committee. Board size and CSR committee have a positive effect on CSR disclosure quantity. The degree of multinational activity does not affect CSR disclosure. This research contributes to the development of literature on CSR disclosure of multinational companies in developing countries. For multinational companies, this research can provide information on the importance of the characteristics of corporate governance, namely the size of the board of commissioners and CSR committees, in increasing CSR disclosure.
Reputasi perusahaan keluarga: Accrual dan real earnings management William Sebastian Tanusaputra; Rizky Eriandani
Journal of Business & Banking Vol 10, No 2 (2020): November 2020 - April 2021
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v10i2.2445

Abstract

This study examined the effect of earnings management on reputation in family firms listed on the Indonesia Stock Exchange (ISE). The data were collected from audited financial reports of companies listed on the Indonesia Stock Exchange for 2017-2019. The data were slected by using a purposive sampling towards 264 companies. The data of company reputation comes from the corporate image reward website, and they were analyzed using logistic regression. The results showed there is no effect of accrual earnings management (AEM) on the family firms’ reputation. On the contrary, real earnings management (REM) has a significant negative effect on family firms. This result implies that earnings manipulation by adjusting the company’s operations will result in a bad reputation.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN BADAN USAHA SEKTOR AGRIKULTUR DAN PERTAMBANGAN DI INDONESIA Patricia Cindy Libisono; Rizky Eriandani
RISTANSI: Riset Akuntansi Vol. 2 No. 2 (2021): RISTANSI: Riset Akuntansi, Volume 2, Nomor 2, Desember 2021
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1115.047 KB) | DOI: 10.32815/ristansi.v2i2.815

Abstract

This research was conducted to examine the impact of CSR on financial performance of Agriculture and Mining Sector in Indonesia using four measurements, such as Value-added, Profitability, Market, and Growth. This research use secondary data of 256 samples collected from company’s annual reports and financial reports. The data then processed with IBM SPSS Statistic 25. The result of this research indicates a positive impact of CSR on VAM and PM, but indicates a negative impact of CSR on MM and GM. Future suggestions are to expand the samples of the research, use different measures and variables. Penelitian ini dilakukan untuk meneliti pengaruh dari CSR terhadap kinerja keuangan Badan Usaha sektor Agrikultur dan Pertambangan di Indonesia menggunakan empat macam pengukuran, seperti Nilai Tambah, Profitabilitas, Pasar, dan Pertumbuhan. Data sekunder dari 256 sampel diperoleh dari laporan tahunan dan laporan keuangan Badan Usaha. Data tersebut kemudian diolah menggunakan IBM SPSS Statistic 25. Setelah dilakukan penelitian, didapatkan bahwa CSR berpengaruh terhadap VAM dan PM, namun CSR tidak berpengaruh terhadap MM dan GM. Rekomendasi untuk penelitian selanjutnya adalah memperbanyak sektor dan sampel yang digunakan, serta menggunakan pengukuran dan variabel yang berbeda.
PENGARUH RELATED PARTY TRANSACTIONS TERHADAP PENGGUNAAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA William Teguh; Rizky Eriandani
Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.859 KB) | DOI: 10.24123/jati.v14i2.4577

Abstract

The company's profit can be one of the factors that can determine an investor's decision to make an investment. The company's large and growing profits will surely be attractive to investors. However, the profit reported by the company does not necessarily guarantee that the reported information is the actual condition of the company. Companies can do earnings management resulting from gaps in information between company management and external parties. One of the activities that can be used as an earnings management tool is RPT. This study aims to determine whether RPT is positively related to real earnings management or accrual earnings management on manufacturing companies in Indonesia during the period between 2017-2019 that have been listed on the Indonesia Stock Exchange. The results showed that RPT has no significant effect on real earnings management or accrual earnings management. These results indicate that RPT is used not for earnings management purposes but as an efficient transaction. There are also other factors that influence earnings management such as audit quality and the number of directors.
Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal Rizky Eriandani
AKRUAL: JURNAL AKUNTANSI Vol 1 No 2: AKRUAL: Jurnal Akuntansi (April 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n2.p118-136

Abstract

AbstractThe study hypothesized that CSR disclosure strengthen the association between unexpected earning and abnormal return (ERC), since CSR disclosure provide more information to interpreting accounting earning. The sample of the study is annual report 2006 of the companies listed at the Indonesian Stock Exchange, and the company is the high profile industry. This finding raises the question of whether CSR information in annual report contain value-relevant about accounting earning or if investor are simply not capable of incorporating CSR information in the firm value estimates.
APAKAH KOMPOSISI DEWAN DIREKSI DAN DEWAN KOMISARIS MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)? Rizky Eriandani; Christarina Kuswanto
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 2 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i2.118

Abstract

Abstract: Research is intended to determine whether the composition of the board (board of directors and board of commissioners), which consists of the presence of women councils, boards of foreigners, and the proportion of independent commissioners, have an effect on the disclosure of the activities of Corporate Social Responsibility (CSR) in the annual report. This study uses a quantitative approach using multiple linear regression method. The sample used in this study are all companies listed on the Stock Exchange in the period 2010-2012, a total of 795 firm- years. The control variables used are company size, profitability and debt to equity. These results indicate that the composition of the board and the control variables simultaneosly affect CSR,  the presence of women council and the existence of  foreign  boards, on boards of directors and commissioners, as well as the size of the company's positive significant effect on the disclosure of CSR. However, the proportion of independent commissioners, profitability, and the ratio of debt to equity has no significant effect on the disclosure of CSR. Keywords: Corporate Social Responsibility Disclosure, Board Diversity, Board of Women, Foreign Board, The Proportion of Independent Board
Pengaruh Dimensi Pengungkapan Corporate Social Responsibility Terhadap Future Institutional Ownership Rizky Eriandani
Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.714 KB) | DOI: 10.24914/jeb.v17i1.241

Abstract

Corporate social responsibility practice becomes important subject in company`s activity, because it will affect the company's reputation. Besides, institutional investors likely prefer to invest in companies that have a social responsibility as it is considered to increase the legitimacy and future performance. This study aims to investigate the effect of CSR disclosure on institutional ownership. We use percentages ownership to measure institutional ownership. CSR measurement instrument used in this study adopted a previous research. The instrument comes from research Hackston and Milne, which was adjusted with Bapepam regulation in Indonesia. We also divided CSR disclosures in four sub-dimensions. The samples used in this research were 115 listed agriculture, mining, and manufacturing companies in indonesian Stock Exchange which studied during the years of 2010. Using SPSS 20, The analysis methods of this research used multiple regression analysis. Studies shows that not all dimensions of CSR disclosure effect on institutional ownership. Only product dimensions of CSR disclosures has a significant positive impact on institutional ownership. However, this paper fail to find any significant impact of another CSR dimensions. Thus, our study suggests that the dimensions of the product can affect investment decisions. In contrast, institutional investors have not focused on environment, employee relation, and community activities in investment decisions.
Co-Authors Ameila Ameila Argo Hadi Kusumo Beatrix Beatrix Celine Florencia wedjaja Chintia Angelina Christarina Kuswanto Christarina Kuswanto, Christarina Cindy Alexandra Cristine, Maria Dedhy Sulistiawan Dewi, Shinta Ratna Dianne Frisko Dianne Frisko Dianne Frisko K. Dianne Frisko Koan Eko Pudjo Laksono Eko Pudjolaksono Esti Dwi Rinawiyanti Evangelia, Adventia Felizia Arni Rudiawarni Felizia Arni Rudiawarni Fidelis Arastyo Andono Fidelis Arastyo Andono Girindratama, Muhammad Wisnu Handajani, Clarissa Dominique Effendi Herry Hernandes Jeanette, Rosaline Koeswanto, Michelle Angeline Lydia Kartika Hadi M.Yoga Dharma Putra Maria Cristine Marissa Yaparto Marissa Yaparto Martina Prescila Yapiter Martina Prescila Yapiter Meilani Dewinta Kristina Mantiri Merelyn Merelyn Natalie, Vanessa Novianti, Natasya Patricia Cindy Libisono Purnomo, Hanny Puspita Mustiko Djatmiko Rosaline Jeanette Senny Harindahyani Stephania Eryn Liemmuel Steven Khosasi Vanessa, Ardelia Wiedjaja, Debby Audrey Wijaya, Melvina Gome William Sebastian Tanusaputra William Teguh Yenny Sugiarti Yenny Sugiarti Yie Ke Feliana Yolanda Limena