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All Journal Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) Akuntabel : Jurnal Ekonomi dan Keuangan METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi dan Bisnis AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen E-JURNAL AKUNTANSI
Isnalita
Airlangga University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Financial Literacy: Pengetahuan, Kepercayaan Diri dan Perilaku Keuangan Mahasiswa Akuntansi Gilang Puspita; Isnalita Isnalita
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.45 KB) | DOI: 10.33395/owner.v3i2.147

Abstract

The aims of this research is to examine the effect of financial knowledge and self confidence on financial behavior, the effect of self confidence on financial behavior, and the role of mediating self confidence on the relationship of financial knowledge to financial behavior. This research processed primary data using a questionnaire distributed to the student of Airlangga University. The research sample was selected using the Slovin formula at the level of confidence 5%. The sample analyzed were 328 questionnaire. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The results showed that financial knowledge had an effect on self-confidence, self-confidence had an effect on financial behavior, self-confidence mediated the effect of financial knowledge on financial behavior. In addition, financial knowledge does not affect financial behavior.
The Effect of Company Characteristics and Corporate Governance on the Practices of Intellectual Capital Disclosure Isnalita Isnalita; Fitri Romadhon
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 11, No 3 (2018): December 2018 - March 2019
Publisher : Universitas Prasetiya Mulya

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Abstract

APAKAH KEPEMILIKAN ASING BERKONTRIBUSI TERHADAP GREEN ACCOUNTING DAN NILAI PERUSAHAAN? Aldila Putri Soleha; Isnalita Isnalita
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.11

Abstract

Abstrak – Apakah Kepemilikan Asing Berkontribusi terhadap Green Accounting dan Nilai Perusahaan?Tujuan Utama – Tujuan penelitian ini adalah memperoleh bukti empiris terkait apakah nilai perusahaan dipengaruhi oleh pengungkapan sukarela emisi karbon, baik secara langsung maupun moderasi.Metode – Analisis regresi linier berganda digunakan sebagai metode. Perusahaan yang listing pada Bursa Efek Indonesia selama 2015-2019 menjadi sampel pada penelitian ini.Temuan Utama – Penelitian ini menemukan bahwa pengungkapan sukarela emisi karbon memicu nilai perusahaan. Selain itu, kepemilikan asing berperan sebagai variabel moderasi semu antara pengaruh pengungkapan sukarela emisi karbon terhadap nilai perusahaan. Hal ini mengindikasikan persentase kepemilikan saham asing mampu meningkatkan nilai perusahaan.Implikasi Teori dan Kebijakan – Walaupun sifat dari tambahan informasi terkait emisi karbon telah terbukti secara empiris dalam mempengaruhi nilai perusahaan secara positif, perusahaan tetap harus melakukan perencanaan dan pertimbangan seputar manfaat dan biaya yang timbul dari pengungkapan. Hal ini disebabkan karena sifat dari setiap pengungkapan memerlukan biaya dalam prosesnya.Kebaruan Penelitian – Penelitian ini menambahkan variabel kepemilikan asing sebagai variabel moderasi. Abstract – Does Foreign Ownership Contribute to Green Accounting And Company Value?Main Purpose – This study examines whether the firm value is affected by voluntary disclosure of carbon emissions, either directly or in moderation.Method – Multiple linear regression analysis was used as the method. Companies listed on the Indonesia Stock Exchange from 2015 to 2019 were the sample in this study.Main Findings – This study found that voluntary disclosure of carbon emissions drives firm value. In addition, foreign ownership acts as a pseudo moderating variable between the effect of voluntary disclosure of carbon emissions on solid value. This indicates the percentage of foreign share ownership can increase the company’s value.Theory and Practical Implications – Although the nature of additional information related to carbon emissions has been empirically proven to affect firm value positively, companies still need to plan and consider the benefits and costs of disclosure. This is because the nature of each exposure requires costs in the process.Novelty – This research adds the foreign ownership variable as a moderating variable.
Faktor-Faktor yang Memengaruhi Keputusan Pembelian Generasi Z pada Kegiatan Bisnis Berbasis E-Commerce Irwan Adimas Ganda Saputra; Noorlailie Soewarno; - Isnalita
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.766 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keputusan pembelian generasi Z dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepercayaan, kualitas informasi, minat beli, dan gaya hidup memiliki pengaruh positif dengan keputusan pembelian generasi Z, sementara kualitas layanan tidak memiliki pengaruh karena kebanyakan dari mereka berpikir bahwa kualitas layanan bukan merupakan faktor utama untuk membuat keputusan pembelian. Pemilihan generasi Z sebagai responden serta fokus penelitian terhadap faktor-faktor yang mempengarui keputusan pembelian online merupakan pembaharuan terhadap penelitian sebelumnya.
The perception of individual taxpayers against the intention of using e-form services Tapi Omas Annisa; Noorlailie Soewarno; Isnalita Isnalita
AKUNTABEL Vol 16, No 2 (2019): September
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.808 KB) | DOI: 10.30872/jakt.v16i2.5722

Abstract

This study aims to examine the perception of individual taxpayers against the intention of using e-form services. This research uses UTAUT model which is based on 4 main constructs which are Performance expectancy, effort expectancy, social influence and facilitating condition. Methods of data collection using online or manual questionnaires. The sample of research is individual taxpayers as much as 100 respondents. Data analysis using Structure Equation Model with Smart PLS 3.0 software. The results showed that Performance expectancy, effort expectancy, and social influence have no significant relationship whereas facilitating condition has a significant relationship.
Faktor-Faktor yang Memengaruhi Keputusan Pembelian Generasi Z pada Kegiatan Bisnis Berbasis E-Commerce Irwan Adimas Ganda Saputra; Noorlailie Soewarno; Isnalita
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 1 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.766 KB)

Abstract

The study aims to analyze the factors that influence the purchasing decisions of generation Z using multiple linear regression. The results showed that trust, information quality, purchase interest, and lifestyle had a positive effect on generation Z purchasing decisions, while service quality did not affect because most of them thought that service quality was not a significant factor. The selection of generation Z as respondents and the focus of research on the factors that influence online purchasing decisions is an update to previous research. Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keputusan pembelian generasi Z dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepercayaan, kualitas informasi, minat beli, dan gaya hidup memiliki pengaruh positif dengan keputusan pembelian generasi Z, sementara kualitas layanan tidak memiliki pengaruh karena kebanyakan dari mereka berpikir bahwa kualitas layanan bukan merupakan faktor utama untuk membuat keputusan pembelian. Pemilihan generasi Z sebagai responden serta fokus penelitian terhadap faktor-faktor yang mempengarui keputusan pembelian online merupakan pembaharuan terhadap penelitian sebelumnya.
Pengaruh Kualitas Situs Web, Nilai Hedonis, Dan Nilai Utilitarian Terhadap Niat Membeli Kembali Dyan Febrina Kusumadewi; Noorlailie Soewarno; Isnalita Isnalita
E-Jurnal Akuntansi Vol 28 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i01.p21

Abstract

This study aims to determine the impact of website’s quality, hedonic value, and utilitarian value toward repurchaseintention on the Lazada marketplace. This study consisted of 107 respondents of Lazada users collected through online surveys. The results indicate that the quality of information has a positive and significant effect on repurchase intention. While the quality of the system and service quality have no significant effect on repurchase intention. In addition, hedonic values ??and utilitarian values have a positive and significant effect on repurchase intention. Keywords: Website quality, hedonic value, utilitarian value, repurchase intention.
Pengaruh Jumlah Pengunjung, Ulasan Produk, Reputasi Toko Dan Status Gold Badge pada Penjualan Dalam Tokopedia Mochammad Nurul; Noorlailie Soewarno; Isnalita Isnalita
E-Jurnal Akuntansi Vol 28 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i03.p14

Abstract

This study aims to find out the influence of some items in Tokopedia's product pages (product popularity, customer reviews, store reputation, and gold badges) toward sales. We were using quantitative as the research design, descriptive research analysis and correlation category. We collect data and tested it using the multiple regression analysis method with SPSS version 21. The results show that product review is the most important variable than other variables such as popularity, reputation, and gold merchants. Keywords : C2C, Marketplace, Online, Sales, Tokopedia
Pengungkapan Tanggung Jawab Sosial Terstandarisasi, Kredibilitas Manajemen, dan Manajemen Laba Eko Budi Santoso; Basuki Basuki; Isnalita Isnalita
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p03

Abstract

This study aims to examine the effect of standardized social responsibility disclosure on earnings management and the role of management credibility in this relationship. The research sample is a company going public in the non-financial sector on the Indonesia Stock Exchange that has disclosed GRI-based social responsibility for the 2013-2019 period. The analysis technique used in this study is moderated regression analysis (MRA). The results of the study found that disclosure of social responsibility has a negative effect on earnings management and management credibility strengthens this relationship. The results of the study indicate that companies that put more effort into disclosing their social responsibility through standardized disclosures will reduce earnings management practices and this is reinforced by the existence of a credible management team. The novelty of this study lies in the use of a comprehensive index in measuring social responsibility disclosure which is a combination of aspects of accountability and performance, as well as the formulation of management credibility measurements. Keywords: Corporate Social Responsibility; Earnings Management; Management Credibility
Standardized corporate social responsibility disclosure, assurance, and real earnings management: evidence from developing countries Eko Budi Santoso; Basuki Basuki; Isnalita Isnalita
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20292

Abstract

Research aims: This study aims to present empirical evidence on the effect of social responsibility disclosure on real earnings management and the role of assurance in this relationship. This is based on a paradox, i.e., companies that publish standardized corporate social responsibility disclosures to project ethical business practices are also associated with accounting and financial scandals.Design/Methodology/Approach: This study was conducted on non-financial sector companies in developing countries that are members of ASEAN-4, namely Indonesia, Malaysia, Thailand, and the Philippines, which issued GRI-based social responsibility disclosures in the period 2013-2019, amounting to 285 companies with a total of 859 observations.Research findings: The results demonstrated that companies with standardized social responsibility disclosures tend to reduce their real earnings management practices. However, the assurance variable mitigates the negative effect of corporate social responsibility on real earnings management, implying that assurance provides false credibility. In an additional analysis, the samples were grouped based on board structure. The findings of this study are consistent with two-tier board structures, suggesting that a one-tier system provides better information quality.Theoretical contribution/Originality: The originality of this study lies in a comprehensive measurement of social responsibility disclosure variables using an index that gauges a combination of accountability and performance aspects. Furthermore, this study takes into account assurance as a variable representing the credibility of information, which surprisingly moderates the negative effect of social responsibility disclosure on real earnings management.Practitioner/Policy implication: The findings of this study underscore the importance of standardized social responsibility disclosure in mitigating managerial opportunistic behavior. The findings also highlight the need to enhance the assurance function to prevent its use as an opportunistic management tactic. 
Co-Authors Aldila Putri Soleha Anshari, Rahman Basuki Basuki Basuki Basuki Dwi May Adi Indra Lluciana Dyan Febrina Kusumadewi Eko Budi Santoso Fikriya Emaluta Gilang Puspita I Made Narsa Irene Kristanti Linggardjaja Irwan Adimas Ganda Saputra Jeffits Khusnu Alif Ninis Nur Solichah Noorlailie Soewarno Noorlaily Sewarno Noorlaily Soewarno Nor Hasan Nurul, Mochammad Romadhon, Fitri Sri Ayu Pracita Suci Nur Aini Tapi Omas Annisa