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All Journal Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Buletin Ilmiah Nagari Membangun Referensi : Jurnal Ilmu Manajemen dan Akuntansi Arthavidya Jurnal Ilmiah Ekonomi PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Akuntansi AKUNESA International Journal of Accounting & Finance in Asia Pasific Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Rizka Fitriasari
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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Does Annual Report Readability Reveal Business Strategy and Earnings Management? Salma Lathifah Salsabila; Fitriasari, Rizka
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.4.243

Abstract

His study aims to provide empirical evidence of the effect of business strategy and earnings management on the readability of the annual report information of all non-financial public companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2021. The samples include 344 companies selected through non-probability sampling with purposive sampling, and the data are analyzed by multiple linear regression model utilizing SPSS 26 data processing software. The results of this study exhibit that the company's business strategy affects the readability of the annual report information disclosure. However, this study cannot find evidence that the annual report information readability is related to company accrual earnings management. The readability of the company's yearly report information disclosure is likely to be driven by the company's business characteristics. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh auditor switching, audit complexity, dan firm size terhadap audit report lag. Objek penelitian yang diteliti adalah perusahaan sektor properties & real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dengan sampel sebanyak 144 entitas yang memenuhi kriteria penelitian selama periode 2019-2021 dari 226 entitas yang ada. Penelitian ini menggunakan analisis model regresi linier berganda dengan program pengolahan data Statistical Product and Service Solution (SPSS) versi 26 dalam menguji hipotesis. Hasil penelitian ini menujukkan bahwa auditor switching dan firm size secara signifikan berpengaruh terhadap audit report lag, sedangkan audit complexity tidak signifikan berpengaruh terhadap audit report lag.
Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Reputasi Perusahaan Rizqi, Dimas Daniar; Fitriasari, Rizka
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 3 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.3.120

Abstract

This research aims to determine the effect of good corporate governance and corporate social responsibility disclosure on company reputation, using proxies of independent commissioners, audit committees, and the board of directors. This research applies quantitative analysis, involving 70 samples consisting of 14 companies in the consumer goods sector within 5 years from 2018 to 2022, selected through a purposive sampling method, with the criteria for companies that report annual reports and sustainability reports, as well as companies that receive the Corporate Image Award. Signal theory and agency theory are used as the theoretical basis to underlie the effect of good corporate governance and corporate social responsibility disclosure on company reputation. This research finds that the disclosure of the board of directors and corporate social responsibility has a positive effect on a company's reputation. However, this research fails to prove that independent commissioners and audit committees have a positive effect on company reputation. This research is expected to encourage companies to implement good corporate governance mechanisms and corporate social responsibility disclosure, which improve company reputation.   Abstract Penelitian ini berupaya untuk mengetahui pengaruh good corporate governance dan pengungkapan corporate social responsibility terhadap reputasi perusahaan, dengan menggunakan proksi komisaris independen, komite audit, dan dewan direksi. Penelitian ini menggunakan analisis kuantitatif. Adapun sampel penelitian merupakan 70 sampel yang terdiri dari 14 perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia dengan 5 tahun periode yaitu 2018-2022 yang ditentukan menggunakan metode purposive sampling, dengan kriteria perusahaan yang melaporkan laporan tahunan dan laporan keberlanjutan serta perusahaan yang mendapatkan penghargaan Corporate Image Award. Teori sinyal dan teori agensi digunakan sebagai dasar teori untuk mendasari pengaruh antara good corporate governance dan pengungkapan corporate social responsibility terhadap reputasi perusahaan. Penelitian ini menemukan bahwa dewan direksi dan pengungkapan corporate social responsibility berpengaruh positif terhadap reputasi perusahaan. Namun, penelitian ini tidak berhasil membuktikan bahwa komisaris independen dan komite audit berpengaruh positif terhadap reputasi perusahaan. Penelitian ini diharapkan dapat memberi informasi terhadap perusahaan bahwa peran mekanisme good corporate governance yang baik dan pengungkapan corporate social responsibility dapat membuat reputasi perusahaan menjadi lebih baik.
PENDEKATAN TEORI POPULASI DALAM EKOSISTEM FINTECH Nurhidayat, Moch; Widodo, Deny Edy; Fitriasari, Rizka; Champaca, Mychelia
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5287

Abstract

The development of fintech as a hybrid financial institution in the financial industry is growing rapidly, research on fintech studies mostly examines the role of fintech for the commercial financial institution market. Based on industry development statistics recorded by the OJK, this fintech development has proven to have a direct impact on the decline in banking performance as a whole, although the effect is not significant. Fintech directly encourages banking digitalization efforts that are already well established in the market, for example through the entry of fintech in the form of digital banks to compete in terms of ease of digital and collateral services. Meanwhile for microfinance institutions, competition from fintech entry is in the form of target markets that require easy access through smartphone applications or through access to collateral-free loans, as well as access to savings at almost no cost. The results of the bibliometric analysis from this research show that the stages of ecosystem development, that is, the assessment phase, the acceleration phase, and the augmentation phase, explain the ecological cycle of fintech organizations based on the Ecological Population Theory as the basis for fintech ecosystems.
PENGARUH STRUKTUR KEPEMILIKIAN PERUSAHAAN TERHADAP ONLINE CSR DISCLOSURE Fitriasari, Rizka; Nugraha, Adri Putra; Firdaius, Rizalnur
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5288

Abstract

Tujuan pada penelitian ini adalah untuk memberikan bukti secara empiris tentang pengaruh kepemilikan perusahaan yang meliputi kepemilikan manajerial, kepemilikan institusioanl, kepemilikan asing, dan kepemilikan terkonsentrasi terhadap online CSR disclosure pada perusahaan manufaktur di Indonesia.Jenis penelitian merupakan penelitian kuantatitatif dengan menggunakan sampel secara purposive dari 176 perusahaan publik yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Pengukuran variabel struktur kepemilikan perusahaan sebagai variabel independen terdiri dari struktur kepemilikan manajerial, institusional, asing dan terkonsentrasi. Sedangkan variabel online CSR Disclosure perhitungannya dengan cara membagi aktivitas CSR perusahaan yang termuat di laman web menjadi 4 kategori yaitu Human Resources, Product and Customers, Environment dan Community Involvement. Pada tiap-tiap kategori, peneliti akan memberikan skor dummy yaitu jika ada maka nilai 1, sebaliknya maka nilainya 0.Hasil pengujian struktur kepemilikan manjerial menunjukkan adanya pengaruh terhadap online CSR disclosure, artinya semakin kecil nilai kepemilikan manajerial di perusahaan akan mendorong meningkatnya online CSR disclosure pada perusahaan manufaktur di Indonesia yang sejalan dan menguatkan penelitian terdahulu. Sedangkan struktur kepemilikan institusional, asing dan terkonsentrasi tidak berhasil membuktikan adanya pengaruh terhadap online CSR disclosure.
The Impact of Sustainability Corporate Governance on Corporate Environmental Disclosure Fitriasari, Rizka
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): February 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.2176

Abstract

The goal of this research is to assess the influence of Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) on Corporate Environmental Disclosure (CED) in firms in Mineral and Coal Industry sector. This study, using purposive sampling, involved 75 sample companies of the said companies listed on the Indonesia Stock Exchange between 2015 and 2019. Based on the analysis, it was found that Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) have no significant influence on Corporate Environmental Disclosure (CED). This research implies that companies can consider Corporate Environmental Disclosure necessary to show stakeholders their awareness of broader interests and accountability through behaving socially responsibly. This research’s samples were limited to corporations engaged in the Mineral and Coal Industry and registered in the Indonesia Stock Exchange. This empirical focused on the influence of Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) on Corporate Environmental Disclosure (CED) in sustainability reports which are still rare among Indonesian business entities, especially those operating in Mineral and Coal Industry, using the control variables of Firm size, Leverage, and ROA.
Analisis Kinerja Keuangan Perusahaan Sebelum Dan Saat Pandemi Covid-19 (Studi Pada Perusahaan Sub Sektor Transportasi Dan Pariwisata Yang Terdaftar Di Bei Periode 2019-2020) Latief, Michael Andhika; Fitriasari, Rizka
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.226

Abstract

The COVID-19 pandemic majorly impacted the financial performance of the transportation and tourism sub-sector companies. As such, this study aims to analyze the financial performance of the transportation and tourism companies listed on Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic utilizing a comparative quantitative approach involving the variables of Current Ratio (CR), Quick Ratio (QR), Debt to Equity Ratio (DER), Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), Inventory Turn Over (ITO), Net Profit Margin (NPM), Return on Equity (ROE), and Return on Assets (ROA). The samples include 58 companies selected through the purposive sampling method and the data collected through documentation and literature study. This study employs the Saphiro-Wilk normality test to analyze the data, and Wilcoxon Signed Rank Test and Paired Samples T-test to test the hypotheses. The results exhibited significant differences in all measurement indicators, including Current Ratio (CR), Quick Ratio (QR), Debt to Equity Ratio (DER), Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), Inventory Turn Over (ITO), Net Profit Margin (NPM), Return on Equity (ROE), and Return on Assets (ROA).   Abstrak Pandemi Covid-19 memberikan dampak pada kinerja keuangan perusahaan, dampak yang paling terasa pada perusahaan sub sektor transportasi dan pariwisata. Tujuan dari dilakukannya penelitian ini adalah menganalisis kinerja keuangan perusahaan pada sub sektor transportasi dan pariwisata yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan saat pandemi Covid-19. Jumlah sampel yang digunakan berjumlah 58 sampel perusahaan transportasi dan pariwisata yang terdaftar di BEI yang dipilih menggunakan metode purposive sampling. Teknik pengumpulan data pada penelitian ini adalah dokumentasi dan studi kepustakaan dengan pendekatan kuantitatif komparatif. Variabel pada penelitian ini meliputi Current Ratio (CR), Quick Ratio (QR), Debt to Equity Ratio (DER), Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), Inventory Turn Over (ITO), Net Profit Margin (NPM), Return on Equity (ROE), dan Return on Assets (ROA). Metode pengolahan data yang digunakan adalah uji normalitas Saphiro-Wilk dan uji hipotesis yang digunakan adalah Wilcoxon Signed Rank Test dan Paired Samples T-Test. Hasil dari penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan pada seluruh variabel penelitian, yaitu Current Ratio (CR), Quick Ratio (QR), Debt to Equity Ratio (DER),  Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), Inventory Turn Over (ITO), Net Profit Margin (NPM), Return on Equity (ROE), dan Return on Assets (ROA).
Pengaruh Karakteristik Dewan Direksi Terhadap Nilai Perusahaan Pada Perusahaan Industri Sektor Barang Konsumsi Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Anggraeni, Nadya Windy; Rizka Fitriasari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.2.254

Abstract

The board of directors’ characteristics determine whether or not a company has good governance. As such, this study aims to determine the effect of the board of directors’ characteristics (incorporating their accounting and finance educational background, accounting and finance expertise, and tenure) on firm value. This study was conducted on consumer non-cyclical companies listed on the Indonesia Stock Exchange between 2019 and 2021, in which the samples of 32 companies were selected through purposive sampling, resulting in 96 observable data. The analysis results exhibit that the board of directors accounting and finance educational background and tenure have no effect on firm value as projected by Tobin's Q, and the board of directors' expertise in accounting and finance has a negative effect on firm value as projected by Tobin's Q.   Abstrak Karakteristik dewan direksi menjadi salah satu tolok ukur apakah perusahaan memiliki tata kelola yang baik atau tidak nantinya. Penelitian ini berupaya untuk mengetahui pengaruh karakteristik dewan direksi terhadap nilai perusahaan, dengan menggunakan latar belakang pendidikan dewan direksi di bidang akuntansi, keahlian dewan direksi di bidang akuntansi dan keuangan serta masa jabatan dewan direksi. Penelitian ini dilakukan pada perusahaan industri sektor barang konsumsi primer yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Metode penentuan sampel menggunakan purposive sampling. Sampel penelitian ini berjumlah 32 perusahaan dengan jumlah pengamatan sebanyak 96 sampel. Berdasarkan hasil analisis, dapat disimpulkan bahwa bahwa latar belakang pendidikan dewan direksi di bidang akuntansi dan keuangan dan masa jabatan dewan direksi tidak memiliki pengaruh terhadap nilai perusahaan yang diproyeksikan dengan Tobin’s Q. Hasil lainnya menunjukkan bahwa keahlian direksi di bidang akuntansi dan keuangan berpengaruh negatif terhadap nilai perusahaan yang diproyeksikan dengan Tobin’s Q.
The Effect of Board Of Director Characteristics On Manufacturing Corporate Reputation Listed On The Indonesia Stock Exchange Meidysurya, Kristya; Fitriasari, Rizka
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.318

Abstract

Corporate reputation is an image or view of external parties in assessing a company, this assessment can be supported by a strong internal company.  This study was conducted with the aim of testing and analyzing the effect of the characteristics of the board of directors on corporate reputation. The characteristics of the Board of Directors used in this study are the size of the Board of Directors, gender diversity of the Board of Directors, and expertise of the Board of Directors. The method used in this research is quantitative. The population of this study used manufacturing companies listed on the Indonesia Stock Exchange through purposive sampling, with 152 of 158 samples in the span of one year in 2019, which were analyzed using multiple linear regression. Measurement of Board Size uses the number of boards of directors contained in the company, Gender Diversity of the Board of Directors is measured by the average number of female boards of directors, Board Expertise is measured using certification expertise related to accounting, business, and finance owned by the board of directors of each company, and Corporate Reputation refers to a checklist conducted by Othman by adopting the RepTrak model. The model is applied to measure corporate reputation on a global scale through seven dimensions. Through the measurements that have been determined, it results in hypothesis testing that board size affects corporate reputation, gender diversity of the board of directors affects corporate reputation, and board expertise affects corporate reputation.   Abstrak Reputasi Perusahaan merupakan citra atau pandangan pihak eksternal dalam menilai sebuah perusahaan, penilaian tersebut dapat didukung dengan internal perusahaan yang kokoh.  Penelitian ini dilakukan dengan tujuan menguji serta menganalisis pengaruh Karakteristik Dewan Direksi terhadap Reputasi Perusahaan. Karakteristik Dewan Direksi yang digunakan pada penelitian ini yaitu Ukuran Dewan Direksi, Keragaman Gender Dewan Direksi, serta Keahlian Dewan Direksi. Metode yang digunakan pada penelitian ini adalah kuantitatif. Populasi dari penelitian ini menggunakan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia melalui pengambilan sampel secara purposive sampling dengan 152 dari 158 sampel dalam rentang satu tahun pada tahun 2019 yang dianalisis menggunakan regresi linier berganda. Pengukuran Ukuran Dewan Direksi menggunakan jumlah dewan direksi yang terdapat pada perusahaan, Keragaman Gender Dewan Direksi di ukur dengan rata-rata jumlah dewan direksi wanita, Keahlian Dewan Direksi diukur menngunakan keahlian sertifikasi berkaitan dengan akuntansi, bisnis, dan keuangan yang dimiliki oleh dewan direksi setiap perusahaan, serta Reputasi Perusahaan merujuk pada checklist yang dilakukan oleh Othman dengan mengadopsi model RepTrak. Model tersebut diterapkan untuk mengukur reputasi perusahaan dengan skala global melalui tujuh dimensi. Melalui pengukuran yang telah ditetapkan menghasilkan pengujian hipotesis bahwa Ukuran Dewan Direksi berpengaruh terhadap Reputasi Perusahaan, Keragaman Gender Dewan Direksi berpengaruh terhadap Reputasi Perusahaan, serta Keahlian Dewan Direksi berpengaruh terhadap Reputasi Perusahaan. 
How Board Member’s Education Diversities and Financial Expertise Matter to Sustainability Report Disclosure: An Insight from Upper-echelon Theory Fitriasari, Rizka; Soewarno, Noorlailie
Jurnal Aplikasi Manajemen Vol. 22 No. 3 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.03.18

Abstract

Companies are recently developing corporate governance practices in order to manage and monitor sustainability issues, especially the role of the board of directors in the context of sustainability reports. The board of directors must be geared with sufficient expertise so that they can run their roles and functions effectively. This study aims to discover the potential influence of board members’ education diversities and financial expertise on sustainability report disclosure from the perspectives of upper-echelon theory. This study examines 1276 board members of 220 manufacturing companies listed on the Indonesia Stock Exchange. The data was obtained from the firms’ sustainability reports and was analyzed using content analysis and multiple regression analysis. A checklist containing 91 CSR disclosure items based on the Global Reporting Initiative was utilized. Content analysis was used to extract the CSR disclosure items from the sustainability reports. Based on the regression analysis, only the board members’ financial expertise matters to the extent of disclosure of sustainability reports, while education diversities are not influential. This study is important because it uses upper echelons theory to ascertain the influence of specific board attributes, namely board members’ education diversities and financial expertise, on sustainability report disclosure. As a result, it provides important implications for corporate governance regulators and different stakeholders from the perspective of sustainability report disclosure.
Pengaruh Pengungkapan Pertanggung Jawaban Sosial dan Struktur Tata Kelola terhadap Reputasi Perusahaan Fitriasari, Rizka; Astuti, Vina Sri; Karis, Reyhan Achmad
Manajemen & Bisnis Jurnal Vol 11 No 1 (2025): Vol 11 No 1 (2025)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v11i1.246

Abstract

Abstract. The purpose of this study is to identify the effect of corporate social responsibility disclosure and corporate governance structure including the number of board of commissioner members, percentage of independent commissioners, number of board of commissioners meetings, number of board of directors meetings, number of audit committee meetings, the presence of nomination and remuneration committee on firm reputation in manufacturing companies in Indonesia. The samples are 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021 which were taken using purposive sampling. The findings indicate a positive effect of corporate social responsibility disclosure on firm reputation. This study also proves the positive effect of the number of board of commissioner members and the number of board of directors meetings on firm reputation. However, this study failed to prove that the percentage of independent commissioners, the number of board of commissioners meetings, the number of audit committee meetings, and the presence of nomination and remuneration committee can affect firm reputation. The sample of this study is limited to manufacturing companies listed on the Indonesia Stock Exchange. Empirical studies that focus on the influence of corporate social responsibility disclosure and corporate governance structure on firm reputation in Indonesian context using control variables firm size and firm age, especially in manufacturing companies, are still rare
Co-Authors Achmad Erwinsyah Setyono Adhitya Eka Putra Adri Putra Nugraha Anggraeni, Nadya Windy Arif, Moh. Erfan Astuti, Vina Sri Aulia Fuad Rahman Firdaius, Rizalnur Karis, Reyhan Achmad Kurniawan, Egananda Latief, Michael Andhika Lela Tri Ratnasari Meidysurya, Kristya Moch. Nurhidayat Mychelia Champaca Noermijati, Noermijati Noorlailie Soewarno Nurul Qamaril Ramadhani Putra, Adhitya Eka Rahmasari, Siti Ramadhani, Nurul Qamaril Ratnasari, Lela Tri Rizalnur Firdaus Rizqi, Dimas Daniar Salma Lathifah Salsabila Salsabila, Salma Lathifah Setyono, Achmad Erwinsyah Widodo, Deny Edy Yenny Kornitasari, Yenny