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All Journal JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Journal of Business & Banking Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi dan Perpajakan Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Organisasi Dan Manajemen JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Pendidikan Akuntansi dan Keuangan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Administrasi dan Manajemen Jurnal Madani Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Akurasi : Jurnal Studi Akuntansi dan Keuangan Proceeding of National Conference on Accounting & Finance Jurnal Ilmiah Manajemen Kesatuan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial JAMMI Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Pengmasku Journal of Financial and Behavioural Accounting Improvement: Jurnal Manajemen dan Bisnis COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Riset Akuntansi dan Auditing International Journal of Informatics, Economics, Management and Science Jurnal Ekonomi Utama (Juria) Trilogi Accounting & Business Research Jurnal Keuangan dan Perbankan Jurnal Studi Pemerintahan dan Akuntabilitas JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pendidikan Indonesia (Japendi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Nusantara Mengabdi Metris: Jurnal Sains dan Teknologi Jurnal Ar Ro'is Mandalika (Armada) Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Greenation Ilmu Akuntansi Jurnal Pendidikan dan Kebudayaan Nusantara AKRUAL : Jurnal Akuntansi dan Keuangan` KINERJA : Jurnal Ekonomi dan Bisnis Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Djaddang, Syahril
Universitas Pancasila
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Peran sustainability report, dewan Komisaris, Komisaris Independen, Komite Audit dan Spesialisasi Industri KAP terhadap audit report lag Rosanita, Devi; Djaddang, Syahril; Mulyani, JMV.
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Submission of Periodic Financial Reports of Issuers or Public Companies, the Financial Services Authority requires that every public company registered on the capital market must submit annual financial reports that have been audited by an independent auditor to the Financial Services Authority and announced to the public no later than the end of the fourth month after the year this is regulated in the Financial Services Authority Regulation Number: 7/POJK.04/2018 concerning Submission of Reports Through the Electronic Reporting System of Issuers or Public Companies. Companies that do not submit financial reports by the specified time limit will be subject to administrative sanctions. This study aims to determine the effect Good Corporate Governance namely the board of commissioners, independent commissioners, audit committee and Public accounting firm industry specialization audit report lag. the population in this study are manufacturing and mining companies listed on the IDX (Indonesian Stock Exchange) in 2021 period. There are 287 public companies listed on the Indonesia Stock Exchange which are registered as a population. Samples were selected using techniques purposive sampling, and a sample of 71 companies was obtained. This research model uses multiple regression analysis and moderation regression analysis or Moderated Regression Analysis (MRA). The results of the study show that independent commissioners and Public accounting firm industry specialization have no effect on audit report lag, so that the size of the independent commissioner and Public accounting firm industry specialization will not add to the time span audit report lag, the board of commissioners and the audit committee have an effect on audit report lag, so that the more members of the board of commissioners and the audit committee will reduce the term audit report lag. Sustainability report able to moderate the independent commissioner against audit report lag, until it gets bigger sustainability report it will strengthen the relationship of independent commissioners to audit report lag and independent commissioners can be more effective in supervising management and ensuring that the audit process is carried out properly and on time. Future research can add to research in other fields so that more samples are studied.
Pengaruh Kinerja Keuangan, Karakteristik Perusahaan dan Corporate Governance terhadap Pengungkapan Sustainability Report (Pada Perusahaan BUMN di Bursa Efek Indonesia) Puspasari, Dian; Ahmar, Nurmala; Djaddang, Syahril
Jurnal Pendidikan Indonesia Vol. 6 No. 1 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i1.7203

Abstract

Penelitian ini bertujuan untuk membuktikan dan menganalisis profitabilitas (ROA) terhadap pengungkapan sustainability report; ukuran perusahaan terhadap pengungkapan sustainability report; umur perusahaan terhadap pengungkapan sustainability report; dewan komisaris independen terhadap pengungkapan sustainability report; dan komite audit terhadap pengungkapan sustainability report. Penelitian ini menggunakan kuantitatif dengan perusahaan yang tercatat di Bursa Efek Indonesia (BEI) yang mengungkapkan sustainability report. Hasil dari penelitian ini menunjukkan bahwa (ROA), ukuran perusahaan dan dewan komite audit berpengaruh positif, yang menunjukkan bahwa semakin tinggi (ROA), semakin besar ukuran perusahaan dan semakin banyak dewan komisaris independen maka luas pula pengungkapan. Variabel komite audit menunjukkan arah negatif yang berarti banyaknya anggota komite audit maka pengungkapan cenderung tidak luas. Variabel likuiditas dan umur perusahaan tidak berpengaruh, yang menunjukkan bahwa tinggi rendahnya nilai likuiditas dan tua mudanya umur perusahaan tidak mampu mempengaruhi luas tingkat pengungkapan
Fraud Prevention in the Perspective of Internal Audit, Internal Control, Whistleblowing System, and Professional Ethics in Palm Oil Company Burahman, Habi; Ahmar, Nurmala; Syam, Ardiansyah; Lysandra, Shanti; Djaddang, Syahril
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 11 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i11.3035

Abstract

The study aims to analyze the impact of internal audit, internal control and whistleblowing system on fraud prevention with professional ethics moderation. Research is a quantitative study using primary data collected using a questionnaire forming a list of written questions about issues to be discussed to respondents. A total of 325 respondents answered the questionnaire thoroughly and analyzed. Testing the moderated regression analysis hypothesis. The results show that internal audits, internal controls and whistleblowing system have a significant impact on fraud prevention. Professional ethics are able to moderate the variable of internal control in fraud prevention. Specifically, the samples came from a palm oil company that has unique characteristics in determining fraud prevention strategies. The next researcher could develop it by adding decision-making variables in fraud prevention to similar industries or other industries.
Self-efficacy, professional ethics, and internal audit quality Djaddang, Syahril; Lysandra, Shanti
Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i2.3794

Abstract

Penelitian ini bertujuan untuk mengivestigasi efek dari efikasi diri dan etika profesional terhadap kualitas audit internal dan peran etika profesional dalam memoderasi hubungan antara efikasi diri dan kualitas audit internal. Pemilihan sampel memakai metode purposive sampling dari auditor internal pemerintahan Kota Bogor menghasilkan 38 sampel. Hasil penelitian ini menunjukkan bahwa baik efikasi diri dan etika profesional berpengaruh signifikan terhadap kualitas audit internal dan etika profesional memoderasi hubungan antara efikasi diri dan kualitas audit internal. Secara keseluruhan, penelitian ini menyarankan agar pemerintahan lokal dan pusat meningkatkan efikasi diri dan etika profesional auditor internal mereka untuk meningkatkan kualitas audit internal di sektor pemerintahan.
Analisis Efisiensi Perbankan Indonesia dengan Data Envelopment Analysis Nugraha, Muhammad; Mulyadi, Mulyadi; Darminto, Dwi Prastowo; Djaddang, Syahril
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.548 KB) | DOI: 10.36418/syntax-literate.v8i4.11611

Abstract

Penelitian ini untuk menganalisis efisiensi, penyebab tidak efisien, dan potential improvement yang dapat dilakukan dan determinasi efisiennya di jaringan Kantor Cabang Bank BSI Region V Jakarta 2 dengan metode DEA production approach dan profit approach. Metode penelitian menggunakan metode kuantitatif, untuk analisis efisiensi dengan Data Envelopment Analysis (DEA) yang diukur menggunakan program DEAP dan uji beda dan regresi panel yang diukur menggunakan program Eviews dan untuk penyebab tidak efisien menggunakan analisis slack. Hasil penelitian menunjukkan hipotesis 1, metode DEA dengan production approach diterima dan hipotesis 2, metode DEA dengan profit approach diterima. Penyebab tidak efisien kantor Bank BSI antara lain sebagian besar sumber daya yang digunakan masih belum dapat menghasilkan laba bersih yang maksimal, boros dalam penggunaan barang dan jasa, biaya tenaga kerja, biaya depresiasi, biaya pendidikan dan pelatihan, biaya pemeliharaan dan perbaikan dan biaya sewa. Potential improvement yang dapat dilakukan yaitu dengan meningkatkan eksekusi pertumbuhan Dana Pihak Ketiga dan penyaluran pembiayaan dan strategi switching transaction ke digital.
Mengevaluasi Peran Pendidikan Tinggi dalam Meningkatkan Daya Saing Lulusan dan Prestise Institusi: Wawasan dari Teori Identitas Institusional dan Profesional yang Dinamis Indriati, Petiana; Djaddang, Syahril
Jurnal Pendidikan dan Kebudayaan Nusantara Vol. 2 No. 3 (2024): Jurnal Pendidikan dan Kebudayaan Nusantara (Juli-September 2024)
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpkn.v2i3.640

Abstract

Penelitian ini secara keseluruhan menunjukkan bahwa ada hubungan signifikan antara reputasi universitas dan employability lulusan, di mana kualitas dan jenis pendidikan yang diberikan oleh universitas sangat berpengaruh terhadap kesuksesan lulusan di pasar kerja. Hal ini menggarisbawahi pentingnya universitas untuk tidak hanya fokus pada aspek akademik, tetapi juga pada pengembangan kompetensi yang relevan yang diperlukan di pasar kerja. Penelitian ini bertujuan untuk mengevaluasi pengaruh keterpilihkerjaan terhadap reputasi perguruan tinggi dalam konteks ilmu ekonomi human capital. Studi ini menyelidiki bagaimana universitas dapat meningkatkan keterpilihkerjaan melalui kolaborasi dengan industri, transisi karir, pembelajaran di tempat kerja, adaptasi kurikulum, dan inovasi intrapreneurial untuk memperkuat reputasi mereka. Melalui analisis literatur yang komprehensif, penelitian ini menyoroti bagaimana inisiatif-inisiatif ini tidak hanya meningkatkan kompetensi lulusan tetapi juga mempromosikan citra perguruan tinggi sebagai lembaga yang responsif dan inovatif.
Corporate Governance, Performance, Corporate Value, and Sustainability Reporting: A Systematic Literature Review Kristiani, Wina; Djaddang, Syahril; Widyastuti, Tri
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 1 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i1.5667

Abstract

This study aims to analyze the influence of corporate governance, corporate performance, and corporate value on sustainability reporting in companies listed on the Indonesia Stock Exchange (IDX). The phenomenon of increasing awareness of sustainability issues and the demand for public transparency has driven companies to present sustainability reports as a form of social and environmental accountability. Although the adoption of sustainability reporting has become more widespread, its quality and consistency still vary, making it important to review the factors influencing these reporting practices. The research method used is a descriptive qualitative approach with a systematic literature review of various academic articles from the period 2020–2025. Analysis was carried out using thematic and comparative approaches to examine the relationships between variables based on previous research findings. The study's results show that corporate governance (Good Corporate Governance) has a positive impact on the quality of sustainability reporting through increased transparency and managerial oversight. Corporate performance also positively influences sustainability reporting, as companies with high profitability and efficiency have a greater capacity to implement and report sustainability activities. Meanwhile, corporate value is positively related to sustainability reporting, where sustainability reporting serves as a signal of trust for investors and the public, while enhancing the company's image and reputation. Overall, this research confirms that corporate governance, performance, and value play complementary roles in driving credible sustainability reporting practices. Academically, it enriches the literature on the integration of governance, performance, and firm value aspects in the context of corporate sustainability, while practically, the findings encourage public companies to strengthen governance systems and expand sustainability disclosures as a strategy for long-term value enhancement.
ESG, Stock Returns, and Sustainable Investment: A Systematic Literature Review Zanu’ddin, Mohammad; Djaddang, Syahril
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 1 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i1.5670

Abstract

This study aims to synthesize empirical evidence regarding the influence of Environmental, Social, and Governance (ESG) factors on stock returns using a Systematic Literature Review (SLR) approach. The analysis results indicate that the implementation of ESG generally has a positive effect on stock returns, primarily through mechanisms such as reducing extreme risks, enhancing corporate reputation, and improving governance efficiency. Nevertheless, this relationship is not universal, different outcomes are observed between developed and emerging markets depending on the economic context, regulatory environment, and investor perception. ESG has been proven to play an important role in building market trust and sustaining corporate value. The findings of this study reinforce the view that ESG is not merely a tool of business ethics but a long term investment strategy aimed at creating sustainable economic value.
What Really Drives Firm Value? A Systematic Literature Review of Firm Size, Corporate Governance, and Capital Structure Zebua, Wistiani; Djaddang, Syahril; Merawati, Endang Etty
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 1 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i1.5673

Abstract

In a competitive and dynamic business world, company value is one of the main indicators that reflects the success of management in managing company resources and strategies. The purpose on this literature review study is determine and analyze the simultaneous and partial effects of company size, capital structure, and corporate governance on company value. This scientific article was written using qualitative methods and library research. The results of this study indicate that company size does not affect company value, while capital structure and corporate governance do affect company value. A large company size will be a positive signal for investors if it is balanced with stable and measurable performance. Capital structure can be healthy with a proportional debt composition signals management's confidence in the company's ability to manage risk and generate profits. Similarly, the implementation of transparent, accountable, and professional corporate governance signals to investors that the company is well-managed and trustworthy.
Systematic Literature Review Study: ESG, Profitability, Capital Structure, and Firm Value Borahima, Fatimah Rahman; Djaddang, Syahril
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 1 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i1.5674

Abstract

This study aims to examine the influence of Environmental, Social, and Governance (ESG), profitability, and capital structure on firm value using a Systematic Literature Review (SLR) approach. A total of 36 national and international journal articles published between 2019 and 2025 were analyzed using the PRISMA framework. The findings indicate that ESG disclosure and profitability (ROA/ROE) generally have a positive impact on firm value. However, the effect of capital structure (DER) tends to vary depending on industry sector and financial strategy. The study also identifies research gaps, including the limited use of ESG as a moderating variable, lack of cross-industry studies, and minimal application of advanced quantitative methods. These findings are expected to serve as a conceptual foundation for future research.
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Ridwan Adhiningrum, Anissa Indaranti Ali Imransyah Alica Saputra, Ryandana Alkotdriyah, Putri Puspa Alya Zulfa Cahyani Alya Zulfa Cahyani Amini, Maryam Anggraini, Rachmarini Dian Ardi Susilo, Irawan Arfandi Arfandi, Arfandi Ari Gunawan Asrul Aminullah Beti Renitawati Borahima, Fatimah Rahman Burahman, Habi Cahyani, Nur Sry Nansih Choirul Anwar DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Derriawan Derriawan, Derriawan Derryawan Derryawan Derryawan, Derryawan Devi Kusumawardhani Devi Rosanita, Devi Dewi, Kusuma Dharmawan, Purwoko Erie Dian Hamida Dian Puspasari Djali, Hartina Dona Valida Nurhidayati Dwi Nur Fitriani DWI NUR FITRIANI Dwi Prastowo Darminto Eddy Supriyadi, Eddy Edy Supriyadi Edy Supriyadi Edy Supriyadi Endang Etty Merawati, Endang Etty Endang Ety M Endang Kusnadi Ety M, Endang Fachrudin Salim Fahruddin Salim Fe, Didi Findita Fujianti, Lailah H Hasanuddin H. Suratno Hadi Sutomo Hamida, Dian Handani, Riska Harnovinsah Harnovinsah Heni Pujiastuti Herman Rustandi Hikmantara, Yusfi Ibrahim, Maulana Malik Ikhsan Husaeni, Muhammad Indah Masri Indah Purwanti Indriati, Petiana Indriyani, Sari Indupurnahayu Inka Tiono Iswahyudi Iswahyudi Ivahtun Nurhayati JMV Mulyadi JMV. Mulyadi Juryani Hermalingga Khalil Gibran Khalil Gibran Khoirul Anwar Kristiani, Wina Kusuma Dewi Kusumaningsih, Riski Putri Linawati Linawati Lysandra, Shanti M. Ardiansyah Syam M. ARDIANSYAH SYAM M. Ardiansyah Syam Manurung, Erpina Mardiana, Risa Megakarina, Nadya Mintorogo, Astuti Miranda, Agustinus Mombang Sihite Mombang Sihite Muh Ardiansyah Muh. Ardiansyah Muhamad Rifais Utomo Muhammad Masdar Muhammad Nugraha Muhammad Rifqi Muhammad Saddam Mulyadi Mulyadi , JMV Mulyadi Mulyadi Mulyani, JMV. Muntaha Muphimin, Muphimin Murni, Yetty Mustofa, Muhamad Apep Napitupulu, Bertha Elvy Navia Andica Nawasiah, Nana Nova Yudhi Irianto Nungki P Nurhidayati, Dona Valida Nurmala Ahmar Nurmala Ahmar Nursaman, Dede Nuryani, Nanik Oktaviani , Silvi Malvina Pandu Alvi Baskoro Parmuji, Parmuji Parulian Ompusunggu, Arles Prasetyo Wibowo, Yudhi Purwoko Erie Dharmawan Puspasari, Dian Putri, Putri Surya Permatasari Raden Susana Suspayati Rahmat Irawan Ramdani, Ahmad Rani Aprilliani, Rani Renitawati, Beti Rina Nurmalina Risa Mardiana Riska Yustisiana Riskarini, Dian Ronny Bagus Witjaksono Saddam, Muhammad Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra, Sailendra Salim, Fahruddin Samsul Hadi Sari, Lola Fitria Satya Adi Wicaksana Selvi Fouziah Selvi Novita Fouziah Shanti Lysandra Shirlyani Shirlyani Shirlyani, Shirlyani Sigit Nur Dianto Sihite, Mombang Silvi Malvina Oktaviani Slamet Riyanto Slamet Suprihanto Slamet Wahyudi Sopian sopian Suhaeni, Endang Suratno Suratno Suratno Suratno Suratno Suratno Susilawati Susilawati, Susilawati Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto, Suyanto syailendra, syailendra Syam, Ardiansyah SYAM, M. ARDIANSYAH Syerli Novita Tamaulina Br Sembiring Tiara, Silvia Agustin Tiono, Inka Titin Delia Toduho, Dion M Tri Puji Raharjo Tri Widyastuti Tri Widyastuti Tupanno, Putri Neira Ar Utami, Fadhilah Wicaksana, Satya Adi Widarto Rachbini Widarto Rachbini Widarto Rachbini Widarto Rachbini Wijaya, Agustinus Miranda Wijiati , Sri Yayan Hendayana Yuppy Triwidatin Zanu’ddin, Mohammad Zebua, Wistiani Zulkifli Zulkifli Zulkifli