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All Journal Jurnal Akuntansi Multiparadigma Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Wahana Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Abdi: Media Pengabdian Kepada Masyarakat Jurnal Ilmiah ASET Jurnal Kolaboratif Sains Abimanyu: Journal of Community Engagement Jurnal Akuntansi dan Keuangan Gemilang: Jurnal Manajemen dan Akuntansi Indonesian Journal of Multidisciplinary on Social and Technology Dharma Ekonomi Jurnal Riset Ekonomi dan Akuntansi FINANCE : International Journal Of Management Finance Journal of Innovative and Creativity Kajian Ekonomi dan Akuntansi Terapan Global Leadership Organizational Research in Management Jurnal Ekonomi dan Bisnis Indonesian Journal of Innovation Multidisipliner Research
Ambar Kusumaningsih
Universitas Negeri Surabaya
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Pengaruh Mekanisme Corporate Governance dan Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Kesehatan yang Terdaftar di BEI Tahun 2022-2024 Nazwa Salsa Safira Mayani; Nova Ajika Firmansyah; Nabila Putri Andriawan; Laili Dhurrotun Nafisa; Aulia Putri Dewi Kartika Sari; Tiara Dwi Rizqianti; Rohmawati Kusumaningtias; Ambar Kusumaningsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1542

Abstract

This study aims to analyze the effect of corporate governance mechanisms (managerial ownership, institutional ownership, independent commissioners, and audit committee) and financial performance (Return on Assets and Return on Equity) on firm value in healthcare sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. The population consists of all healthcare sector manufacturing companies listed on the IDX, with a sample of 84 observations selected using purposive sampling. The analytical method used is multiple linear regression with SPSS. The results of classical assumption tests indicate that the data are normally distributed, with no multicollinearity or heteroscedasticity, but positive autocorrelation is present. The regression results show that partially, only institutional ownership has a positive and significant effect on firm value at ? = 0.05, while managerial ownership, independent commissioners, ROA, and ROE have no significant effect. The Adjusted R Square value of 0.037 indicates that only 3.7% of the variation in firm value is explained by the six independent variables, while the remaining 96.3% is explained by other variables outside the model. In conclusion, institutional ownership plays an important role in increasing firm value, but the overall model has limitations due to autocorrelation and low explanatory power. Future research should expand the sample, extend the observation period, and include additional variables such as firm size, leverage, and dividend policy. This study contributes to the literature on corporate governance and firm value in the healthcare sector during the post-pandemic recovery period.
Pengaruh Good Corporate Governance terhadap Risiko Kredit dengan Profitabilitas sebagai Variabel Moderasi : Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2022-2024 Athifa Aswa Ramadhani; Alexa Joy Valerie; Carmelita Endera; Aminah Imro’atus Sholiha; Asyifa Putry Fadhilla; Dias Permata Ukir Purbo Nata; Rohmawati Kusumaningtias; Ambar Kusumaningsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1553

Abstract

Credit risk remains one of the main challenges faced by the banking industry, particularly in maintaining financial stability and public trust. Weak corporate governance may increase the potential for non-performing loans, while profitability can influence the effectiveness of risk management practices. This study aims to examine the effect of Good Corporate Governance (GCG) on credit risk and to analyze the moderating role of profitability in banking companies listed on the Indonesia Stock Exchange during 2022–2024. The research applied a quantitative approach using Moderated Regression Analysis (MRA). The sample consisted of 46 banking firms selected through purposive sampling, resulting in 108 observations. Credit risk was measured using the Non-Performing Loan (NPL) ratio, GCG was proxied by the proportion of independent commissioners, and profitability was measured by Return on Assets (ROA). The findings indicate that GCG has a negative and significant effect on credit risk, suggesting that stronger governance practices contribute to lower levels of non-performing loans. Profitability does not directly affect credit risk; however, it strengthens the relationship between GCG and credit risk reduction. These results highlight the importance of effective governance supported by stable profitability in improving bank risk management performance.
KECURANGAN LAPORAN KEUANGAN DI SEKTOR ENERGI INDONESIA: APAKAH PENGUNGKAPAN TATA KELOLA PERUSAHAAN MEMILIKI PERAN? Isnaylah Cahyani; Ambar Kusumaningsih
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8215

Abstract

This study examines the influence of governance disclosure on financial statement fraud among energy sector companies listed on the IDX during the 2022-2024 period. A quantitative research approach was employed using purposive sampling. The sample consisted of energy sector firms listed on the IDX that published complete financial statement throughout the observation period and had governance disclosure scores available in the Bloomberg Terminal database. Research data were collected from companies’ financial reports and governance disclosure scores and subsequently analyzed using logistic regression with SPSS version 27. The findings reveal that governance disclosure does not significantly affect financial statement fraud. The logistic regression results further indicate that governance disclosure is not statistically significant in explaining the occurrence of fraudulent financial reporting. These results suggest that the existing level of governance disclosure has not been sufficiently effective in mitigating financial statement fraud. Future studies are encouraged to incorporate additional variables that may better explain fraudulent financial reporting practices. Furthermore, to prevent financial statement fraud and make governance disclosure more than compliance mechanism, companies must improve the effectiveness of their governance implementation.
ENVIRONMENTAL SCORE DAN TOBIN’S Q PADA PERUSAHAAN CONSUMER DI BEI TAHUN 2020-2024 Nadine Mutiara Hartono; Ambar Kusumaningsih
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.011

Abstract

This research seeks to examine how the environmental, social, and governance (ESG) score on firm value (Tobin's Q) considering foreign ownership as a moderating variable. The control variables used are ROA, DER, and firm size. The population includes consumer sector companies (cyclical and non-cyclical) on the Indonesia Stock Exchange for the 2020-2024 period. Using purposive sampling, a sample of 16 companies (80 observations) was obtained. Data analysis used panel data regression via EViews, with the Fixed Effect Model (FEM) selected based on Chow and Hausman tests. Partial testing results show that ESG score and foreign ownership have no significant effect on firm value. The interaction variable also indicates that foreign ownership cannot moderate the effect of ESG score on firm value. Among control variables, only firm size has a significant negative effect, while ROA and DER have no effect. Simultaneously, all variables significantly affect firm value with an Adjusted R-squared of 22.1%. In conclusion, consumer sector investors prioritize operational stability over sustainability or foreign ownership structures. Riset ini bertujuan mengeksplorasi dampak environmental, social, and governance (ESG) score atas nilai perusahaan (Tobin's Q) dengan kepemilikan asing berperan sebagai variabel moderasi. ROA, DER, dan firm size dimanfaatkan sebagai variabel kontrol. Objek riset terdiri dari perusahaan sektor konsumen (cyclical dan non-cyclical) di Bursa Efek Indonesia rentang waktu 2020-2024. Pendekatan Purposive sampling memperoleh 16 perusahaan (80 observasi) yang layak dijadikan unit amatan. Regresi data panel dimanfaatkan sebagai Pendekatan analisis data melalui software Eviews, model yang dimanfaatkan adalah Fixed Effect Model (FEM) mengacu pada hasil Uji Chow dan Hausman. Hasil pengujian parsial mengungkapkan bahwa ESG score dan kepemilikan asing tidak berdampak signifikan atas nilai perusahaan. Variabel interaksi juga memaparkan kepemilikan asing tidak efektif memoderasi pengaruh ESG score atas Firm Value. Di antara variabel kontrol, hanya firm size yang berdampak negatif, sedangkan ROA dan DER tidak berdampak. Secara simultan, seluruh variabel berdampak dengan nilai Adjusted R-squared sebesar 22,1%. Kesimpulannya, investor sektor konsumen lebih mempertimbangkan skala stabilitas operasional dibandingkan isu keberlanjutan atau struktur kepemilikan asing.
PENGARUH COMMISSIONER TENURE TERHADAP KUALITAS ESG DISCLOSURE: BUKTI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA 2021-2024 Ahmad Baihaqi; Alima Putri Rahayu; Erly Rahmawati; Naila Putri Amanda; Rohmawati Kusumaningtias; Ambar Kusumaningsih
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 13 No. 2 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/zyjc1w47

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya perhatian terhadap Environmental, Social, and Governance (ESG) sebagai indikator kinerja non-keuangan perusahaan, serta masih adanya variasi dalam tingkat pengungkapan ESG di Indonesia. Penelitian ini bertujuan untuk menguji pengaruh commissioner tenure terhadap ESG disclosure pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel. Sampel penelitian terdiri dari 30 perusahaan dengan total 120 observasi. Variabel independen dalam penelitian ini adalah commissioner tenure, sedangkan firm size, ukuran dewan komisaris, dan profitabilitas digunakan sebagai variabel kontrol. Hasil pemilihan model menunjukkan bahwa Fixed Effect Model (FEM) merupakan model yang paling tepat digunakan. Hasil penelitian menunjukkan bahwa commissioner tenure berpengaruh negatif dan signifikan terhadap ESG disclosure, yang mengindikasikan bahwa masa jabatan dewan komisaris yang terlalu panjang dapat menurunkan tingkat pengungkapan ESG. Selain itu, ukuran dewan komisaris berpengaruh positif dan signifikan, sedangkan firm size dan profitabilitas tidak berpengaruh signifikan. Secara simultan, seluruh variabel dalam model berpengaruh signifikan terhadap ESG disclosure. Temuan ini menegaskan pentingnya menjaga keseimbangan antara pengalaman dan independensi dewan komisaris dalam meningkatkan kualitas pengungkapan ESG.
PENDAMPINGAN MANAJEMEN RISIKO BAGI PENJAMINAN MUTU FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN, UNIVERSITAS ISLAM LAMONGAN Leny Yuanita; Wahyu Budi Sabtiawan; Lucky Rachmawati; Ari Widayanti; Vega Candra Dinata; Ambar Kusumaningsih; Eny Sulistyowati; Janet Trineke Manoy; Arik Triarso
Jurnal ABDI: Media Pengabdian Kepada Masyarakat Vol. 11 No. 2 (2026): JURNAL ABDI : Media Pengabdian Kepada masyarakat
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abdi.v11i2.46118

Abstract

Higher education institutions face challenges in both academic and non-academic fields due to dynamic environmental and regulatory changes. Universities must be adaptive through effective implementation of risk management (RM) to achieve organizational goals. The community service (PKM) partner in this program is the Faculty of Teacher Training and Education (FKIP) at the Islamic University of Lamongan (UNISLA), which is in the early stage of implementing RM. Based on the experience of the Internal Quality Assurance Agency (BPI) of Universitas Negeri Surabaya, a *knowledge-sharing* activity was conducted to enhance RM maturity at UNISLA. The aim of this program is to improve the partner’s ability and skills in applying RM effectively. The PKM program began in March 2025 and was carried out in four stages: preparation, material presentation, training and mentoring on risk identification, and evaluation. The activities took place from May 15 to September 26, 2025, involving 12 members of UNISLA’s quality assurance team. The results showed a significant improvement in RM understanding (p<0.001), with the average score increasing from 45.70 to 69.60. Participants were also able to complete the risk register, develop an organizational structure, and draft RM guidelines. Participants responded positively to the mentoring activities. The PKM outputs include an activity video, online media publication, intellectual property rights (IPR), a memorandum of understanding (MoU), and an article submitted to an international reputable journal. Keywords: Risk Management, Mentoring, Islamic University of Lamongan
Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Tax Avoidance Perusahaan LQ45 Felicia Artamevia; Shella Nur Afifah; Erlina Sari; Naurah Alifia Putri Wicaksono; M. Zainul Abidin; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.28.1.261

Abstract

This study aims to analyze the influence of the independent board of commissioners and audit committees on tax avoidance practices in companies that are members of the LQ45 index for the 2022–2024 period. The background of the research is based on the still high practice of tax avoidance that takes advantage of regulatory loopholes and the importance of good corporate governance mechanisms in supervising management policies. This study uses an explanatory quantitative approach with secondary data in the form of financial statements and annual reports. The sample was determined through purposive sampling and obtained from 28 companies. The dependent variable of tax avoidance is measured using the Effective Tax Rate (ETR), while the independent variable includes the proportion of the independent board of commissioners and the number of audit committees. Data analysis was carried out by multiple linear regression after going through the classical assumption test. The results of the study show that independent board of commissioners has a negative and significant effect on tax avoidance, which means that the higher the proportion of independent commissioners, the more tax avoidance practices tend to decrease. On the other hand, audit committees have a positive and significant effect on tax avoidance, which shows that an increase in the number of audit committee members does not necessarily increase the effectiveness of supervision. These findings indicate that the effectiveness of surveillance is determined not only by quantity, but also by quality and independence. Therefore, companies need to strengthen their supervisory function substantively to suppress tax avoidance practices.
Pengaruh Governance terhadap Firm Value dengan Institutional Ownership sebagai Variabel Moderasi pada Perusahaan Cyclicals dan Non-Cyclicals di BEI 2021-2023 Elda Furi Lestari; Ambar Kusumaningsih
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i1.3975

Abstract

The study investigates the impression of governance on firm value, along with the moderating contribution of institutional ownership, among companies operating in the consumer cyclicals and consumer non-cyclicals scope registry on the Indonesia Stock Exchange (IDX) over the 2021-2023 term. Drawing on a specimen of 42 companies and 126 observations, a quantitative panel data methodology was adopted, by data gathered through purposive sampling. The Bloomberg Governance Score was used to measure governance, Tobin's Q served as a representative for firm value, institutional ownership was the tempering variable, and firm size, leverage, and profitability were involved as control variables. Model appointment was executed adopting the Chow and Hausman Tests in EViews 14, revealing that the Random Effects Model (REM) outperformed suitable estimation approach. The results reveal that governance has a negligible affect on firm value. Moreover, institutional ownership is incapable of intensiying the link between governance and firm value. Based on these outcomes, ESG-based governance signals remain unexplored optimally absorbed by investors in the Indonesian capital market; hence, reinforcing governance reporting standards and enhancing investor ESG literacy are considered essential steps toward integrating non-financial information into investment decision-making.
Transparansi dan Akuntanbilitas: Strategi Dalam Mencegah Fraud di PT Multi Karya Liftindo: Transparency and Accountability: Strategy in Preventing Fraud at PT Multi Karya Liftindo Artika Ratna Sari Devi; Nur Kummala Prahasti; Kinanti Putri Rosalina Dewi; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - Mei 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i5.7479

Abstract

Penelitian ini bertujuan untuk menganalisis peran transparansi dan akuntabilitas dalam pencegahan fraud di PT Multi Karya Liftindo, sebuah perusahaan jasa penyewaan alat berat. Menggunakan metode kualitatif dengan pendekatan studi kasus, data dikumpulkan melalui wawancara mendalam dengan manajemen dan staf, serta studi dokumentasi laporan keuangan dan kebijakan internal. Hasil penelitian menunjukkan bahwa meskipun perusahaan belum memiliki unit audit internal formal, praktik transparansi melalui pelaporan terbuka dan komunikasi internal yang intensif telah membantu meminimalkan potensi fraud. Namun, kelemahan ditemukan pada aspek akuntabilitas, terutama terkait prosedur formal pelaporan, kurangnya dokumentasi, dan lemahnya sistem penghargaan dan sanksi. Penelitian ini merekomendasikan pembangunan sistem pelaporan formal, pembentukan unit audit internal, pemanfaatan teknologi digital, serta pelatihan anti-fraud untuk memperkuat tata kelola perusahaan. Temuan ini diharapkan dapat menjadi acuan praktis bagi perusahaan jasa lain dalam membangun sistem pengendalian internal yang efektif guna mencegah risiko fraud.
Peran Dewan Komisaris Dalam Implementasi Prinsip-Prinsip Good Corporate Governance Untuk Memperkuat Sistem Pengendalian Internal: Studi Pada Pt Kereta API Indonesia: The Role of the Board of Commissioners in the Implementation of Good Corporate Governance Principles to Strengthen the Internal Control System: A Study of PT Kereta API Indonesia Parisya Muthi Pasa; Firdausi Arrayyan Saputra; Lola Putri Kalita; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - Juni 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i6.7690

Abstract

Dalam beberapa tahun terakhir, penerapan prinsip Good Corporate Governance (GCG) dinilai krusial untuk memperkuat sistem pengendalian internal di perusahaan BUMN, seperti PT Kereta Api Indonesia. Penelitian ini bertujuan untuk menganalisis peran Dewan Komisaris dalam mengimplementasikan prinsip-prinsip GCG—termasuk komponen COSO—untuk meningkatkan efektivitas pengendalian internal. Dengan menggunakan pendekatan kualitatif deskriptif dan metode studi pustaka, data sekunder dikumpulkan dari jurnal ilmiah, prinsip GCG global, serta laporan korporasi yang relevan. Hasil analisis menunjukkan bahwa Dewan Komisaris secara aktif menetapkan lingkungan pengendalian yang berbasis etika, mengawasi penilaian risiko dan aktivitas pengendalian, memastikan kualitas informasi dan komunikasi, serta memantau efektivitas sistem pengendalian internal. Kesimpulannya, keterlibatan Dewan Komisaris yang berkualitas dan independen terbukti signifikan dalam memperkuat tata kelola dan keamanan operasional perusahaan.
Co-Authors Abidah Adelya Ahmad Baihaqi Ahmad Hanif Setiawan Alexa Joy Valerie Alima Putri Rahayu Alisa Alisa Aminah Imro’atus Sholiha Aprilia Saputri Ardillah Putra Ari Widayanti Arik Triarso Artika Ratna Sari Devi Asyifa Putry Fadhilla Athifa Aswa Ramadhani Aulia Putri Dewi Kartika Sari Azzahra Keisha Ramadhani A’isyah Hani Agustin Bintang Yoga Ramadhani Brisani Elmiga Kareri Cantika Sari Siregar Carissa Diastri Nari Ratih Carmelita Endera Christina Auqwinry Sarania Watat Dandy Christian Vieri Dias Permata Ukir Purbo Nata Eky Julia Sabrina Elda Furi Lestari Eny Sulistyowati Erlina Sari Erly Rahmawati Farichatur Rizkiyah Faza Atika Lestari Felicia Artamevia Felisha Berliana Putri Fifi Dwi Rahmah Septianingrum Firdausi Arrayyan Saputra Geoffrey Cliff Hartono Halil Paino Hanny Nailussyifa Zahara Ishma Nihayatul Mahmudah Isnaylah Cahyani Janet Trineke Manoy Karina Nova Putri Agata Kinanti Putri Rosalina Dewi Laili Dhurrotun Nafisa Laura Deswita Arfiandini Leny Yuanita Lola Putri Kalita Loucha Noveratissahaladifa Putri LUCKY RACHMAWATI M. Zainul Abidin Made Dudy Satyawan Maylinda Awalin Ma’rifatul Ummah Merlyana Dwinda Yanthi Mila Roifatul Jannah Muhammad Aqil Sirojuddin Muhammad Faris Ghozi Nabila Putri Andriawan Nabilah Khairina Zahro Nadia Alifya Zahra Nadine Mutiara Hartono Nafla Erina Salim Naila Putri Amanda Naurah Alifia Putri Wicaksono Nazwa Salsa Safira Mayani Ni Nyoman Alit Triani Ni Nyoman Alit Triani Noor Imamah Jayanti Taufiqs Nova Ajika Firmansyah Novita Riyanti Triastuti Nur Kummala Prahasti Parisya Muthi Pasa Puspita Novianti Ningrum Qurrotul Aini Rafael Dian Omega Rameyza Elya Ibnaty Raqika Salsabila Putri Revaline Aurellia Putri Revany Chaila Syam Rifki Aditya Wicaksono Rohmawati Kusumaningtias Rohmawati Kusumaningtias ROHMAWATI KUSUMANINGTIAS Safania Anindya Safina Naja Fauzi Sania Fadhila Ramayani Selliya Fuji Destari Shafira Sabitah Wanda Shella Nur Afifah Sinta Indri Fitriana Tabitha Davu Aurellia Nugroho Tiara Dwi Rizqianti Tiara Salsabila Vega Candra Dinata Wa Ode Anagata Talitha Ibrahim Wahyu Budi Sabtiawan Witis Anggraito Yemima Narwastu Krissanti Zahra Nazila Faiza Zamrotus Syukriya Anwar