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The Relationship of Sustainability Report with Firm Values Jakarta Islamic Index Prayogo, Youdhi; Mutia, Agustina; Hardiningsih, Pancawati; Setiawati, Ira
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i2.46032

Abstract

The purpose of this study is to analyze the effect of sustainability reports on the environmental dimensions, social dimensions, and governance dimensions on firm value. The research sample was conducted on the 30 most liquid Islamic stocks included in the Jakarta Islamic Index sector for the 2019-2022 observation period. Research analysis technique using multiple linear regression. The test results found that disclosure of environmental performance and social disclosure had a positive effect on firm value as reflected by the Tobin'Q and PBV models. On the other hand, disclosure of corporate governance does not have a positive effect on firm value. The Tobin'Q model shows better model fit than the PBV model. This can be seen in the coefficient of determination and the F test of the model on Tobin'Q which is greater than the PBV model. These findings make it clear that the Tobin's Q model is superior because it reflects the company's assets as a whole, reflects market sentiment, reflects the company's intellectual capital, and can overcome problems in estimating the level of profit or marginal cost.
Self assessment System Dalam Transaksi E-Commerce Era 5.0 Aliuk, Stefania Sri Putri; Hardiningsih, Pancawati
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.4970

Abstract

To promote taxpayer compliance, self-assessment is being used in e-commerce transactions as part of research project 5.0. MSMEs in the Kupang region that sell online make up the study's sample. Data was gathered via a Google Form-based online survey. The analytical method is straightforward linear regression. According to the study's findings, the introduction of self-assessment has a considerable impact on taxpayer compliance.
DETERMINAN KONSISTENSI PEMBAYARAN ZAKAT PROFESI : STUDI KOMPARASI MUZAKI PENERIMA UPAH DAN NON PENERIMA UPAH Rizkiyani, Nur Fajriyah; Pancawati Hardiningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.485 KB) | DOI: 10.32670/fairvalue.v4i6.1154

Abstract

This study aims to compare the muzakki who receive wages and muzakki who are non-wage recipients. The sampling technique used was a non-probability sample with purposive sampling. The average value of the accountability perception of the muzakki who receives wages is higher than that of the non-wage recipients, but the average value of transparency, zakat literacy, income, religiosity, trust and interest in paying professional zakat on non-wage recipients is higher. The results showed that there was no significant difference in perceptions of accountability and transparency of zakat institutions between muzakki who were wage recipients and non-wage recipients, there was no significant difference in zakat literacy, income and religiosity of muzakki wage recipients and non-wage recipients, there was no significant difference in trust in zakat institutions and interest in paying professional zakat between muzakki who are wage recipients and non-wage recipients.
DETERMINAN PENGUNGKAPAN EMISI KARBON Aulia Nastiti; Pancawati Hardiningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.846 KB) | DOI: 10.32670/fairvalue.v4i6.1155

Abstract

This study aims to examine the factors that influence the disclosure of carbon emissions. The population in this study are mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. By using the purposive side technique, the number of samples obtained is 64 companies. The results of this study indicate that size, media exposure, and profitability have a significant positive effect on Disclosure of Carbon Emissions, leverage has an insignificant positive effect on Disclosure of Carbon Emissions, the type of industry has an insignificant negative effect on Disclosure of Carbon Emissions.
Pengaruh eco-efisien, aktivitas operasi, akuntansi lingkungan terhadap kinerja keuangan Sulasminingsih, Sulasminingsih; Hardiningsih, Pancawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2571

Abstract

This study aims to analyze the effect of eco-efficient, operating activities and environmental accounting on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. This research uses explanatory quantitative method. Purposive sampling was used to determine the research sample. Multiple linear regression was used as an analytical tool in this study. The results showed that eco efficient had no effect on financial performance, operating activities had no effect on financial performance, and environmental accounting had no effect on financial performance. With these results it can be concluded that the application of eco efficient has not been able to run effectively in supporting the results of financial performance; efficiency and effectiveness of operating cash flow management creates a surplus of operating cash flow, thereby encouraging better financial performance; and environmental performance results are not sufficient to provide an increase in the company's profitability.
Apakah sustainability report dan political connection mempengaruhi nilai perusahaan Putri, Meyda; Hardiningsih, Pancawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i6.3015

Abstract

Optimizing industry numbers means maximizing shareholder abundance as an important industrial goal, because industry numbers are believed to be able to determine the direction and strength of the industry's operating capital in the future. The purpose of this research is to try the results of sustainability reports and political connections to industry figures. The research population is the manufacturing industry in the factory zone listed on the Indonesian Impact Money Market for 2018-2020. The illustration is filtered using the purposive sampling method with the standard of having all the information and publishing the sustainability report needed in this research. The 3 time spans of the cross-sectional poll are a total of 63 industries. The information analysis method in this research uses Multiple Linear Regression. The research results prove that there is no effect of the sustainability report on economic capacity to industry figures. There are important positive consequences of the sustainability report on social capabilities, area capabilities, and political connections to industry figures.
Kepatuhan Pajak Di Era Digital : Studi Komparasi UMKM Berbasis Konvensional Dan Digital Hanan Rana Putri Zaidi; Pancawati Hardiningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9117

Abstract

Penelitian ini bertujuan menganalisis pengaruh sosialisi pajak, kesadaran pajak, dan sanksi pajak terhadap kepatuhan pelaku UMKM berbasis konvensional dan UMKM berbasis digital. Populasi penelitian ini adalah pelaku usaha bidang dagang dan jasa berbasis konvensional maupun digital di Kota Semarang. Pemilihan sampel dengan purposive sampling, diperoleh sebanyak 132. Metode analisis yang digunakan Smart Partial Least Square (PLS) 4.0. Hasil pengujian ini menunjukkan bahwa sosialisasi pajak, kesadaran pajak, dan sanksi pajak berpengaruh positif signifikan terhadap kepatuhan pajak pelaku UMKM berbasis konvensional maupun UMKM berbasis digital. Hasil penelitian ini mampu menjelaskan bahwa kepatuhan pajak terus meningkat karena adanya pemahaman pajak dan kesadaran wajib pajak terhadap tanggung jawab pelaku UMKM untuk mematuhi peraturan perundang-undangan yang berlaku. Oleh karena itu, Direktorat Dirjen Pajak harus meningkatkan sosialisi pajak pada pelaku usaha konvensional maupun digital. Kata Kunci: Sosialisasi Pajak, Kesadaran Pajak, Sanksi Pajak, Kepatuhan Pajak UMKM
The Health Level of Sharia Banks: The RGEC Method Approach Diana, Ni'mah; Suhadi, Suhadi; Hardiningsih, Pancawati
MALIA: Journal of Islamic Banking and Finance Vol 8, No 2 (2024): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v8i2.28753

Abstract

Abstract  : This study aims to analyze the influence of bank health using the RGEC method with independent variables of non-performing financing, financing to deposit ratio, good corporate governance, return on assets, operating expenses, operating income, and capital adequacy ratio, on profit growth in banking companies incorporated in Indonesian Sharia Commercial Bank for the period 2020-2022. The research method used is a quantitative approach that uses secondary data obtained through the official website of the Financial Services Authority and the official website of the banking company. There were 11 samples of banking companies selected using purposive sampling. Data analysis using panel data regression through the Eviews 12 program. The results of the study partially showed that non-performing financing, financing to deposit ratio, good corporate governance, and capital adequacy ratio had no effect on profit growth. On the other hand, return on assets has a positive effect and operating expenses have a negative effect on profit growth.
MAINTAINING INTEGRITY: FRAUD HEXAGON ANALYSIS ENHANCING FINANCIAL STATEMENT FRAUD DETECTION Anggraeni, Firda; Suhadi, Suhadi; Hardiningsih, Pancawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.47897

Abstract

ABSTRACTThe objective of this study is to examine financial statement fraud through the lens of the fraud hexagon theory, which takes into account factors such as industry nature, CEO duality, external pressure, financial stability, ineffective monitoring, director changes, total accrual ratio, and political connections. Twelve securities that are listed on the Jakarta Islamic Index (JII) for before the pandemic (2018-2019) periods and the pandemic period (2020-2022) periods make up this research sample. This study applies Eviews 12 to panel data regression analysis techniques. According to this study, financial statement fraud is positively impacted by financial stability. Then, false financial statements are negatively impacted by the nature of the industry. External pressure, inadequate oversight, director changes, total accrual ratios, political ties, and CEO duality, on the other hand, do not appear to have any bearing on financial report manipulation. Based on this research, it is hoped that companies will disclose financial reports that reflect the real situation. Future researchers are advised to expand the sample scope and add different indicators to test factors in the hexagon fraud theory.Keywords: Fraud Hexagon; Financial Performance; Financial Report Fraud; Financial Stability; Non-Financial Performance ABSTRAKPenelitian ini bertujuan menganalisis kecurangan laporan keuangan melalui teori fraud hexagon, yang diukur dengan external pressure, financial stability, nature of industry, ineffective monitoring, change in director, total accrual ratio, political connection, dan CEO duality. Sampel penelitian ini terdiri dari 12 sekuritas yang tercatat di Jakarta Islamic Index (JII) periode sebelum pandemi (2018-2019) dan periode pandemi (2020-2022). Riset ini memakai teknik analisis regresi data panel dengan mengaplikasikan Eviews 12. Riset ini memperoleh hasil financial stability berpengaruh positif pada kecurangan laporan keuangan. Kemudian nature of industry memiliki pengaruh negatif terhadap kecurangan laporan keuangan. Sementara external pressure, ineffective monitoring, change in director, total accrual ratio, political connection dan CEO duality tidak menggambarkan adanya dampak atas manipulasi laporan keuangan. Berlandaskan riset ini, diharapkan perusahaan mengungkapkan laporan keuangan yang mencerminkan keadaan sesungguhnya. Peneliti berikutnya dianjurkan memperluas cakupan sampel dan menambah indikator berbeda untuk menguji faktor pada teori kecurangan hexagon.Kata Kunci: Fraud Hexagon; Performa Keuangan; Kecurangan Laporan Keuangan; Kinerja Non Keuangan; Stabilitas Keuangan
The Influence of Air Pollution on Accounting Conservatism (Empirical Study of Manufacturing Companies in Indonesia) Ma'sum, Muhammad Ali; Sunarto, Sunarto; Hardiningsih, Pancawati
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.11576

Abstract

Air pollution is an important factor that influences the risk perception of stakeholders including investors and managers. Managers' risk perception is a factor that determines accounting conservatism and reporting strategies. This study examines whether in response to the risk of increasing air pollution, companies implement more conservative accounting policies. In addition, this study also tests whether conservative accounting policies in response to the risk of increasing air pollution will be more prominent in companies under high financial constraints. Using a sample of manufacturing companies in Indonesia and air quality index (IKU) issued by the Ministry of the Environment and tested with panel data regression, this study shows that companies implement more conservative accounting policies as response to the risk of increasing air pollution. However, the accounting conservatism policy was not proven to be more prominent in companies under high financial constraints. 
Co-Authors 03.25.03.0011 Angga Pangondian Sinaga 07.05.52.0067 Amelia Ima Susanti 07.05.52.0087 Ganny Frido Setiawan 07.05.52.0098 Muhammad Fitra Sutriaji 0725030030 Andre Budi Wicaksono 08.05.52.0108 Achmad Subari 08.05.52.0175 Irma Deviana 08.05.52.0181 Friszal Anggi Nurlindra 08.05.52.0190 Abdul Muis 08.05.52.0193 Alex Herdianto 08.3503.0704 Sarana Hadi Wibowo 0835030717 Nurul Afandi 0835030720 Filzah Zafiroh 09.05.52.0055 Desy Tri Ratnasari Kene 09.05.52.0065 Diah Retno Palupi 09.05.52.0137 Atim Hariati Supartono 09.05.52.0141 Yandytia Kusuma Aji Damanik 09.05.52.0171 Vaya Sekar Kemala 10.05.52.0005 Stephanie Gracia Sutiyanto 10.05.52.0009 Nisa Kamela 10.05.52.0057 Lia Novita Sari 10.05.52.0066 Adhitia Widiyanto 10.05.52.0142 Henry Adi Kurnianto 10.05.52.0146 Dyah Sawitri 10.05.52.0165 Dheny Indra Gunawan 10.05.52.0187 Septian Ardi Prabowo 11.05.52.0006 Dhisa Deviana 11.05.52.0010 Ratna Arsita Sari, 11.05.52.0010 11.05.52.0026 Herzegovina Amarta 11.05.52.0079 Lukitasari Winastuti, 11.05.52.0079 11.05.52.0099 Dita Septiana Sari 11.05.52.0129 Lintang Jingga Widua, 11.05.52.0129 11.05.52.0130 Novia Hari Wulandari 11.05.52.0168 Umi Dwi Susanti 11.05.62.0003 Desy Nurkhasanah 11.05.62.0006 Aprilia Pancawati 11.42.02.0092 Elysabeth Irma Lestari Wameyop 12.05.52.0001 Amalia Rahmawati, 12.05.52.0001 12.05.52.0027 Winda Plorensia Amilia. P, 12.05.52.0027 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Achmad Badjuri Achmad Badjuri Afifatul Jannah Afri Mei Saputra, 13.05.52.0107 Agustina Mutia Ahmadani Syah Melenio Rohim Alfasadun Alfasadun Aliuk, Stefania Sri Putri Alvina Damayanti Anggi Nadila Putri Anggit Wahyu Pambudi., 14.05.52.0236 Anggraeni, Firda Anisa Sekar Pramesti Anugerah Adhipratama, Agung Ardinata, Muhamad Ariani, Nenny Arief Himmawan Dwi Nugroho Ariyani Indriastuti, Ariyani Ashobah, Siti Nur Fajriah Askar Yunianto Astini, Yuli Aulia Muqsita Majid, 08.3503.0702 Aulia Muqsita Majid, 08.3503.0702 Aulia Nastiti Aulia, Garinda Bambang Sutejo Caecilia Srimindarti Caecilia Srimindarti Cahyani Nuswandari Cahyani, IgnatiaKusuma Catur Ragil Sutrisno Ceacilia Srimindari Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti, Ceacilia Cici Andriani Widyaningsih Dewi Gayatri Mandasari, 12.05.52.0229 Dewi Gayatri Mandasari, 12.05.52.0229 Dhevita Niken Hapsari dhiah putri wulandari Dhisa Deviana, Dhisa Diana, Ni'mah Dini Tsaa Afnitasari Ella Rahmawati, 14.05.52.0299 Ella Rahmawati, 14.05.52.0299 Eny Rufiyad Mawati, 13.05.52.0043 Eny Rufiyad Mawati, 13.05.52.0043 Etna Nur Afri Yuyetta Faradila Rahma Fauzi, Restu Ismail Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Greg Anggana Lisiantara Greg Anggana Lisiantara Gunawan, Philip Austin Hanan Rana Putri Zaidi Haniatus Sa’diyah, 13.05.62.0009 Haniatus Sa’diyah, 13.05.62.0009 Hardian Nurul Agustin, 12.05.52.0173 Hardian Nurul Agustin, 12.05.52.0173 Haryanto, Maria Yosaphat Dedi Hascaryo Pramudibyanto Heni Sumiyati, 13.05.52.0171 Heni Sumiyati, 13.05.52.0171 Heri Sutanto Ida Kristiana Ida Nurhayati Ignatia Kusuma Cahyani, 15.05.52.0124 Indira Djanuarti Indri Nur Wakhidati Indri Nur Wakhidati, 12.05.52.0099 Indri Nur Wakhidati, 12.05.52.0099 Intan Isnaeni, 14.05.52.0096 Ira Setiawati Ira Setiawati, Ira Iszardani, Cindy Gustiara Jaeni Jaeni Jannah, Afifatul Khanifah Khanifah Khanifah Khanifah Khotrunida, Alisa Kristiana, Ida Kristiana, Ida Kusuma Wijaya, Dewa Lisiantara, Gregorius Anggana Lulukil Maknun, 14.05.52.0241 Lutfi Surya Kusuma Ma'sum, Muhammad Ali Maryono Maryono Menggalawati, Solechah Dwi Moch Irsad Nabiya, Sabrilla Zunia Nasihin, Ihsan Nenny Ariani Novita Mariana O., Rachmawati Meita Pramesti, Anisa Sekar Putri, Meyda Putri, Septian Eka Rachmawati Meita O. Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Ravenski Nadia Friesta, 13.05.52.0199 Ravenski Nadia Friesta, 13.05.52.0199 Regas, Roshan Retno Ika Sundari, Retno Ika Riza, Laeli Atikha Rizkiyani, Nur Fajriyah Rosza, Rosza Dewanti RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Rufiyad Mawati, Eny Safira, Ardisa Septi Anggraeni Septianingrum Nisa Septianingrum Nisa Shalina Qinta Pratiwi Sholecha, Falah Nazi' Siti Purwaningsih, 12.05.52.0222 Siti Purwaningsih, 12.05.52.0222 Sri Anugrah Natalina, Sri Anugrah Sri Mulyani, 14.05.52.0283 Sri Sudarsi Srimindari, Ceacilia Srimindarti, Caecilia Srimindarti, Ceacilia Suhadi Suhadi Sulasminingsih, Sulasminingsih Sulastri Sulastri , Sulastri Sulastri Sulastri Sunarto Sunarto Tia Fatmawati, 13.05.52.0082 Tia Fatmawati, 13.05.52.0082 Tiara Diva Permata Tjahjaning Poerwati Tjahyono, Rudi Umi Nur Arofah, 13.05.52.0075 Umi Nur Arofah, 13.05.52.0075 Vina Natasya Wening Tiyas Kusumawati, 12.05.52.0188 Wening Tiyas Kusumawati, 12.05.52.0188 Widyartati, Penta Widyawati Widyawati Winda Plorensia A.P Woro Hestiningsih Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Youdhi Prayogo Zati Rizka Fadhila, 13.05.52.0227 Zulflrman Hasibuan, M.