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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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KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT Dewi, Shinta Ratna; Eriandani, Rizky
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 1 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i1.125

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keahlian, pengalaman, dan gender komite audit terhadap kualitas audit. Penelitian ini menggunakan data sekunder yang diambil dari laporan tahunan dan laporan keuangan perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Jumlah sampel yang digunakan adalah 391 data perusahaan. Dalam penelitian ini kualitas audit diproksikan dengan audit fee, sedangkan variabel independen yang digunakan adalah proporsi keahlian keuangan komite audit, proporsi keahlian akuntansi, proporsi tingkat pengalaman, dan jumlah wanita anggota komite audit. Hasil penelitian ini menemukan bahwa proporsi keahlian keuangan, keahlian akuntansi, dan tingkat pengalaman komite audit berpengaruh signifikan terhadap biaya audit. Penelitian ini diharapkan dapat memberikan rekomendasi bagi perusahaan untuk mempertimbangkan keahlian atau kualifikasi komite audit dalam membentuk komite audit guna meningkatkan kualitas audit.
APAKAH CORPORATE GOVERNANCE DAN FINANCIAL PERFORMANCE DAPAT MEMODERASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE? Natalie, Vanessa; Eriandani, Rizky; Rudiawarni, Felizia Arni
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.324

Abstract

This study aims to examine the effect of CSR on Firm Value (FV) and analyze whether Good Corporate Governance (GCG) and Financial Performance can strengthen or weaken this influence. This study uses data on non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019–2021 with a total sample of 1048 firm years. Data analysis using multiple linear regression. CSR measurement using content analysis. Firm Value is measured using Stock Return. GCG is measured using Board Size (BS), Board Independence (B-IND), Family Ownership (FMO), and Largest Ownership (L-OWN). Financial Performance proxies use Return on Assets (ROA) and Net Profit Margin (NPM). Empirical results show that CSR has a positive effect on Firm Value. Financial Performance (ROA) weakens the relationship between CSR and FV. However, GCG is unable to moderate the relationship between CSR and FV. This research confirms that CSR activities are essential to increase firm value and business sustainability.
ESG and firm value: The moderating role of firm-specific contexts in Indonesia Vanessa, Ardelia; Harindahyani, Senny; Eriandani, Rizky
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7902

Abstract

Purpose – This study aims to examine the impact of environmental, social, and governance (ESG) performance on firm market value, while incorporating firm-specific contexts such as downside risk and upside potential as moderating variables. Methods – A quantitative approach was employed, using data from firms listed on the Indonesia Stock Exchange during 2018–2022 that had ESG scores from S&P Global Ratings. A total of 176 firm years were selected and analyzed using moderated regression analysis. Findings - The results reveal a negative relationship between ESG performance and firm value. However, financial risk and environmental risk significantly mitigate the negative impact of ESG on firm value, while financial stability and sales growth do not moderate the relationship. These findings emphasize that investors in emerging markets perceive ESG differently than those in developed economies. Implications - This research provides theoretical implications by enriching the literature on investor responses to ESG in developing countries, and practical insights for managers and investors in using ESG as a risk management tool.. Originality - Unlike prior studies in developed markets that highlight ESG’s positive role, this study shows that Indonesian investors tend to view ESG negatively unless it serves as an effective risk-reduction mechanism, highlighting the importance of firm-specific contexts.
CSR Disclosure Quality and Quantity: Do Corporate Governance and Multinationality Matters? Jeanette, Rosaline; Eriandani, Rizky
Journal of Economics, Business, and 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.
Corporate Governance and Firm Risk: Earnings Management as Moderating Variable Eriandani, Rizky; Wijaya, Melvina Gome; Sulistiawan, Dedhy
Indonesian Journal of Business and Entrepreneurship Vol. 10 No. 3 (2024): IJBE, Vol. 10 No. 3, September 2024
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.10.3.531

Abstract

Background: The research on corporate governance and firm risk is of paramount importance from an economic standpoint, primarily due to its significant influence on company performance and stability. Effective corporate governance can play a pivotal role in mitigating corporate risks.Purpose: This study aims to investigate the impact of many factors related to corporate governance (such as board size, board independence, board meetings, board gender diversity, audit size, audit independence, audit meetings, audit quality, institutional ownership, and largest ownership) and earnings management on company risk. Furthermore, earnings management factors play a role in the connection between corporate governance and firm risk.Design/methodology/approach: The study employed a sample of three companies with the highest assets and three with the lowest assets from each sector listed on the Indonesian stock exchange throughout 2020–2022. For testing purposes, this study uses panel data and moderated regression analysis.Finding/Result: These findings show that several factors impact firm risk, including board meetings, board independence, discretionary earnings management, audit size, audit independence, institutional ownership, and largest ownership. Earnings management can mitigate the impact of audit attributes on corporate risk. Furthermore, studies have shown that earnings management plays a crucial role in reducing the influence of ownership structure on firm risk.Conclusion: The research results show that several proxies of corporate governance are able to reduce company risk. Earnings management further moderates the influence of these factors.Originality/value (State of the art): This research investigates the relationship between firm risk and a broad range of internal governance traits. It is important to note that only a few studies in the literature have examined this relationship because investors are concerned about return volatility, which is a gauge of a company's risk. This research can encourage improvements in corporate governance policies. Managers can use research findings to identify weaknesses in existing governance practices and develop more effective policies for managing risks associated with earnings management practices. Keywords: corporate governance, firm risk, earnings management, audit, company performance
The Role of Digitalization and Environmental, Social, Governance in Enhancing Value Relevance of Accounting Information Handajani, Clarissa Dominique Effendi; Feliana, Yie Ke; Eriandani, Rizky
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a5

Abstract

The acceleration of the Industrial Revolution by the Covid-19 pandemic has enhanced the urgency of digitalization. In addition, the issue of ESG (Environmental, Social, and Government) and the achievement of the triple bottom line have become a major concern for businesses. In contrast, previous research indicates a decline in the value relevance of EPS (Earnings per Share) and BVPS (Book Value per Share) and an enhance in value relevance of non-financial information. This study investigates the effect of digitalization and ESG on the value relevance of accounting information, focusing on EPS and BVPS. This study employs four models with 249 samples from the IDX from 2017 to 2021. Using multiple linear regression, it is determined that, despite the positive significant effect of digitalization and ESG score, the presence of such non-financial information does not enhance the value relevance of accounting information. Moreover, the combination of ESG and digitalization still unable to enhance the value relevance of accounting data. Due to the inefficiency and lack of reporting standard of digitalization and ESG implementation. Therefore, the company should effectively implement and report these data.
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