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PENGUNGKAPAN AIR DALAM PERSPEKTIF AGENDA-SETTING THEORY Bambang Wicaksono; Djuminah Djuminah; Setianingtyas Honggowati
Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.3.34

Abstrak: Pengungkapan Air dalam Perspektif Agenda-Setting Theory. Penelitian ini bertujuan untuk menguji beberapa variabel terkait agenda-setting theory terhadap pengungkapan air. Metode yang digunakan yaitu analisis regresi berganda dengan sampel 198 data laporan tahunan perusahaan terbuka sektor miscellaneous, basic, customer goods, agriculture, dan mining yang pada tahun 2018. Penelitian ini menemukan bahwa keadilan dan proporsional dari sebuah berita sering dipertanyakan oleh publik. Selain itu, banyak perusahaan tidak menyebutkan biaya lingkungan. Oleh karena itu, pemerintah harus menetapkan sustainability report sebagai kewajiban dan bekerja sama dengan media masa untuk membantu pengungkapan air yang proporsional. Abstract: Water Disclosure in Agenda-Setting Theory Perspective. This study aimed to examine several variables related to the agenda-setting theory on water disclosure. The method used was multiple regression analysis with a sample of 198 data on annual reports of public companies in the miscellaneous, basic, customer goods, agriculture, and mining sectors in 2018. This study found that the fairness and proportionality of news are often questioned by the public. In addition, many companies did not mention environmental costs. Therefore, the government had to establish sustainability reports as an obligation and cooperate with the mass media to help proportionate water disclosure.

TUNNELING TUNNELING, GOVERNANCE, DAN PERFORMANCE SEBUAH STUDI BIBLIOMETRIK Siti Arifah; Agung Nur Probohudono; Rahmawati Rahmawati; Setianingtyas Honggowati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3537

Penelitian ini bertujuan untuk mengetahui trend penelitian dengan topic tunneling, governance dan performance dengan beberapa variabel yang menyertainya. Metode yang digunakan yakni studi bibliometrik, dengan analisa vosviewer. Penelitian ini menggunakan data publikasi artikel penelitian yang dipublikasikan di science direct pada periode tahun 2010 – 2020. Kesimpulan yang dapat diperoleh dari penelitian ini adalah bahwa publikasi penelitian terkait tunneling, governance, dan performance mengalami fluktuasi yang cukup signifikan. Banyak dipublikasikan di berbagai jurnal, terutama pada Q1 dan Q2. Variabel yang terkait mengarah pada perkembangan yang lebih komplek dan sesuai dengan perkembangan kondisi perekonomian dunia. Negara yang mendominasi sebagai obyek penelitian adalah China dengan perbedaan yang sangat mencolok dibanding dengan Negara lain. Diharapkan penelitian ini dapat memberikan implikasi berupa arah dan peluang lebih lanjut dalam melakukan penelitian terkait tunneling, governance, dan performance.

KOMITE AUDIT DAN AUDIT REPORT DELAY: STUDI EMPIRIS PERUSAHAAN ENERGI DI INDONESIA Maulana Yusuf; Setianingtyas Honggowati
Bina Ekonomi Vol. 28 No. 1 (2024): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v28i1.6568.33-46

The audit committee is one of the crucial parties in achieving financial reporting timeliness because it supervises and monitors internal parties in compiling financial reports, supervises and monitors external parties in the independent audit process, and mediating problems between internal and external parties. The purpose of this research is to provide empirical evidence that audit committees characteristics impact audit report delay, especially in energy sector public companies. Multiple regression analysis is used to test the hypothesis. Using unbalanced panel data with a sample of 252 firm-year observations from companies listed on the IDX in 2017–2021, the result find that the audit committee size has a positive effect on audit report delay, while the academic audit committee has a negative effect on audit report delay, while the accounting/financial expertise audit committee has no significant effect on the audit report delay. This research contributes by adding to the literature regarding the characteristics of audit committees and their relation to audit report delay.

Independent Board Terhadap Pengungkapan Akuntansi Manajemen Strategis: Peran Proprietary Cost & Cost Of Capital Sebagai Variabel Moderasi Setianingtyas Honggowati; Djoko Suhardjanto; Agung Nur Probohudono; Andi Asri Hapsari
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p19

Information asymmetry, agency problems and disclosure are important aspects of modern capital markets. This research aims to measure the extent of Strategic Management Accounting (AMS) disclosure and examine the influence of the independent board on the level of AMS disclosure. This research uses proprietary cost and cost of capital as moderating variables. This research uses data from 545 manufacturing companies listed on the Indonesia Stock Exchange from 2016 - 2020. This research uses multiple linear regression with panel data to test the influence of independent boards on the level of AMS disclosure. In addition, this research uses Moderated Regression Analysis to test the role of proprietary costs and cost of capital as moderating variables. The research results show that independent boards have a positive effect on AMS disclosure when there is a trade-off between the benefits and costs of AMS reporting for shareholders. Keywords: Independent Boards; SMA Disclosure; Proprietary Cost; Cost of Capital

Integrity of Financial Statements: Does Ownership Structure Matter? (Empirical Study of LQ45 Index Companies Listed on the Indonesia Stock Exchange Consecutive Years 2019-2023) Muhammad Munandar; Setianingtyas Honggowati
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2403

This study aims to examine the connection between ownership structure and financial statement integrity using proxies institutional, foreign, and family ownership and control variables such as profitability, size, and leverage. This study used a quantitative descriptive method. The LQ-45 indexed companies that were listed on the IDX between 2019 and 2023 make the study's population. According to the study's findings, family and institutional ownership have an impact on financial statements' integrity, which could increase their credibility. On the other hand, foreign ownership has no effect on the integrity of financial statements. The agency theory, which highlights the need of efficient oversight and management of business operations to guarantee the integrity of financial statements, is supported by these results. Additionally, it motivates capital market supervisory bodies or regulators to take into account measures that promote accountability and openness in financial reporting.

CSR Disclosure, Foreign Ownership, and Tax Aggressiveness: Evidence from Indonesian Mining Companies toward SDG 16 Abidah Dwi Rahmi Satiti; Doddy Setiawan; Djoko Suhardjanto; Wahyu Widarjo; Setianingtyas Honggowati
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.298

Objective: To examine the effect of corporate social responsibility disclosure on tax aggressiveness and investigates whether foreign ownership moderates this relationship among mining companies listed on the Indonesia Stock Exchange. This study contributes to Sustainable Development Goal (SDG) 16 by highlighting the importance of transparency, accountability, and responsible corporate governance in taxation practices. Method: The quantitative study uses secondary data from annual reports and financial statements of mining companies listed on the Indonesia Stock Exchange during 2015–2019. Using purposive sampling, this study obtained 135 firm-year observations. Tax aggressiveness was measured using the effective tax rate (ETR), CSR disclosure was measured using the GRI-G4 based CSR Disclosure Index, and foreign ownership was measured based on the proportion of shares owned by foreign investors. Moderated regression analysis was conducted using STATA. Results: The results indicate that CSR disclosure has a significant effect on tax aggressiveness. Companies with higher CSR disclosure tend to demonstrate greater tax aggressiveness. However, foreign ownership does not significantly moderate the relationship between CSR disclosure and tax aggressiveness. Novelty: Providing new evidence regarding the role of foreign ownership as a moderating mechanism between CSR disclosure and tax aggressiveness in an emerging market mining sector. The findings emphasize that CSR disclosure should reflect genuine corporate accountability rather than merely symbolic legitimacy, supporting SDG 16.6 through improved transparency and responsible institutional practices.

CSR Disclosure, Foreign Ownership, and Tax Aggressiveness: Evidence from Indonesian Mining Companies toward SDG 16 Abidah Dwi Rahmi Satiti; Doddy Setiawan; Djoko Suhardjanto; Wahyu Widarjo; Setianingtyas Honggowati
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.298

Objective: To examine the effect of corporate social responsibility disclosure on tax aggressiveness and investigates whether foreign ownership moderates this relationship among mining companies listed on the Indonesia Stock Exchange. This study contributes to Sustainable Development Goal (SDG) 16 by highlighting the importance of transparency, accountability, and responsible corporate governance in taxation practices. Method: The quantitative study uses secondary data from annual reports and financial statements of mining companies listed on the Indonesia Stock Exchange during 2015–2019. Using purposive sampling, this study obtained 135 firm-year observations. Tax aggressiveness was measured using the effective tax rate (ETR), CSR disclosure was measured using the GRI-G4 based CSR Disclosure Index, and foreign ownership was measured based on the proportion of shares owned by foreign investors. Moderated regression analysis was conducted using STATA. Results: The results indicate that CSR disclosure has a significant effect on tax aggressiveness. Companies with higher CSR disclosure tend to demonstrate greater tax aggressiveness. However, foreign ownership does not significantly moderate the relationship between CSR disclosure and tax aggressiveness. Novelty: Providing new evidence regarding the role of foreign ownership as a moderating mechanism between CSR disclosure and tax aggressiveness in an emerging market mining sector. The findings emphasize that CSR disclosure should reflect genuine corporate accountability rather than merely symbolic legitimacy, supporting SDG 16.6 through improved transparency and responsible institutional practices.

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