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IMPLEMENTASI TANGGUNGJAWAB SOSIAL PT PETROKIMIA GRESIK PADA MASYARAKAT LOKAL: APA KATA MEREKA? Narsa, I Made; Irwanto, Andry
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstrak: Implementasi tanggungjawab sosial PT Petrokimia Gresik pada masyarakat lokal: Apa kata mereka?. Penelitian ini mengeksplorasi dan menganalisis secara mendalam dampak pelaksanaan program CSR PT Petrokimia Gresik terhadap kondisi sosial, ekonomi, dan lingkungan masyarakat lokal, khususnya di Kelurahan Karangturi, Gresik. Dengan mewawancarai informan danÂ didukung data demografi desa, penelitian ini menemukan bahwa pelaksanaan CSR telah membawa dampak positif dan nyata bagi masyarakat Kelurahan Karangturi berupa membaiknya kondisi sosial masyarakat, baik pada bidang kesehatan, pendidikan, ketenagakerjaan, dan penguatan kelembagaan melalui penanganan balita gizi buruk, pemberian beasiswa, maupun kondisi lingkungan berupa ketersediaan air bersih dan keadaan udara. Abstract: Inplementasion of PT Petrokimia Gresik social responsibility on Local Society: What Did they say?. This study explores and analyzes in depth the impact of CRS program of PT PG Â on social, economic, and environment conditions of the surrounding society especially in Kelurahan Karangturi, Gresik. We interviewed informant and were supported by monographic data of the county. We found that the implementation of CSR brings positive and real impact to the social conditions of the society as it improves many aspects of the society that includes health, educations, employment, and institutional strengthening through management of bad nutrient infants, scholarships, and improvement in clean water availability and air condition.

ZOMBIE DAN DIVERSIFIKASI DALAM MASA KRISIS KEUANGAN GLOBAL Novita, Santi; Tjahjadi, Bambang; Irwanto, Andry
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine whether a firm with a higher degree of related diversification is less likely to have a zombie condition during the global financial crisis. The research sample is non-financial firms listed on the Indonesia Stock Exchange in the year of the global financial crisis from 2007-2009. Data are analyzed using logistic regression. The results of the study indicate that a firm with a higher degree of related diversification is less likely to have a zombie condition during the global financial crisis. Furthermore, the effect of this diversification proves to be higher for a firm with a domestic orientation than an international orientation

ZOMBIE DAN DIVERSIFIKASI DALAM MASA KRISIS KEUANGAN GLOBAL Santi Novita; Bambang Tjahjadi; Andry Irwanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine whether a firm with a higher degree of related diversification is less likely to have a zombie condition during the global financial crisis. The research sample is non-financial firms listed on the Indonesia Stock Exchange in the year of the global financial crisis from 2007-2009. Data are analyzed using logistic regression. The results of the study indicate that a firm with a higher degree of related diversification is less likely to have a zombie condition during the global financial crisis. Furthermore, the effect of this diversification proves to be higher for a firm with a domestic orientation than an international orientation

KUALITAS INFORMASI AKUNTANSI PADA TAHAP KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD I Putu Fery Karyada; Andry Irwanto
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Kualitas Informasi Akuntansi pada Tahap Konvergensi International Financial Reporting Standard. Penelitian ini berusaha untuk menelaah perbedaan kualitas informasi akuntansi pada periode konvergensi International Financial Reporting Standard (IFRS). Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda pada perusahaan non perbankan dan keuangan tahun 2012-2014. Penelitian ini menemukan bahwa secara keseluruhan penerapan IFRS cenderung mengurangi kualitas informasi akuntansi. Hal ini disebabkan oleh perbedaan IFRS dengan standar yang ada, lemahnya penegakan hukum, dan kurangnya insentif manajer. Temuan ini dapat menjadi masukan bagi berbagai pihak dalam melakukan pengambilan kebijakan. Abstract: Accounting Information Quality in Convergence International Financial Reporting Standard (IFRS). This study aims to examine the differences of accounting information quality in the IFRS convergence. The method used in this research is multiple regression analysis in non banking and finance companies in 2012-2014. The research shows that overall application of IFRS tended to reduce the quality of accounting information. This research finds that overall application of IFRS tends to reduce the quality of accounting information. This occurs because the differences of IFRS with existing standards, weak law enforcement, and a lack of manager incentives. This result can be an input for various parties in making policy.

IMPLEMENTASI TANGGUNG JAWAB SOSIAL PT PETROKIMIA GRESIK PADA MASYARAKAT LOKAL: APA KATA MEREKA? I Made Narsa; Andry Irwanto
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Implementasi Tanggung Jawab sosial PT Petrokimia Gresik pada Masyarakat Lokal: Apa Kata Mereka?. Penelitian ini mengeksplorasi dan menganalisis secara mendalam dampak pelaksanaan program CSR PT Petrokimia Gresik terhadap kondisi sosial, ekonomi, dan lingkungan masyarakat lokal, khususnya di Kelurahan Karangturi, Gresik. Dengan mewawancarai informan dan didukung data demografi desa, penelitian ini menemukan bahwa pelaksanaan CSR telah membawa dampak positif dan nyata bagi masyarakat Kelurahan Karangturi berupa membaiknya kondisi sosial masyarakat, baik pada bidang kesehatan, pendidikan, ketenagakerjaan, dan penguatan kelembagaan melalui penanganan balita gizi buruk, pemberian beasiswa, maupun kondisi lingkungan berupa ketersediaan air bersih dan keadaan udara. Abstract: Inplementasion of PT Petrokimia Gresik Social Responsibility on Local Society: What did They Say?. This study explores and analyzes in depth the impact of CRS program of PT PG on social, economic, and environment conditions of the surrounding society especially in Kelurahan Karangturi, Gresik. We interviewed informant and were supported by monographic data of the county. We found that the implementation of CSR brings positive and real impact to the social conditions of the society as it improves many aspects of the society that includes health, educations, employment, and institutional strengthening through management of bad nutrient infants, scholarships, and improvement in clean water availability and air condition.

CORPORATE GOVERNANCE DALAM KEPUTUSAN HEDGING PADA MASA SEBELUM DAN SELAMA PANDEMI COVID-19 Andy Yesaya Tjandra; Andry Irwanto
Buletin Studi Ekonomi VOL.27.NO.1.FEBRUARI 2022
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2022.v27.i01.p07

This study was conducted to determine the effect of corporate governance mechanisms with profitability and leverage as variable control on hedging decisions in manufacturing companies listed on the Indonesia Stock Exchange for period 2019-2020. This research was conducted using a quantitative approach with logistic regression research methods. The sample in this study amounted to 183 companies. The results of this study indicate that board of commissioners has positive and significant, independent commissioner has positive and not significant, institutional ownership has negative and not significant, managerial ownership has negative and not significant, family duality has negative and not significant influence before and during the pandemic Covid-19 and there are no differences in corporate governance mechanisms that have the most significant influence on hedging decisions before and during pandemic Covid-19.

CAPITAL MARKET ACCURACY IN PREDICTING ECONOMIC CONDITIONS (STUDY ON THE INDONESIA STOCK EXCHANGE) Andry Irwanto; I Made Narsa
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

This study examines the accuracy of the Indonesian stock market in predicting Indonesia's economic conditions in the future. Economic conditions are represented by changes in the level of Gross Domestic Product and the rate of inflation for a period of 3 months, 6 months and 12 months. Changes in the world economy are represented by changes in the United States stock index, the S&P 500, and the Japanese stock index, the Nikkei 225. The time of the study covers the years 2005 to 2013. Before further processing, a stationary test was carried out for each variable and it was found that all stationary variables . The results show that the Indonesian stock market cannot be used to predict future Indonesian economic conditions (up to 12 months) but is more influenced by world economic conditions as reflected by changes in the United States stock market. Subsequent research can be directed to find out the causes of the inability of the Indonesian stock market to reflect the future economic situation.

PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN MANUFAKTUR RHETNO WULANSARI; ANDRY IRWANTO
Jurnal Ekonomi dan Bisnis Airlangga Vol. 28 No. 1 (2018): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V28I12018.57-73

Introduction: This study aims to determine the effect of insider ownership, audit committees, leverage, firm size, the number of independent commissioner on the performance of manufacturing firms in the Indonesian stock exchange. Methods: The type of data used in this research is quantitative data. This study uses a tool to answer the hypothesis in the form of multiple linear regression. The number of samples taken by the sampling technique as many as 50 companies listed in Indonesia Stock Exchange. Results: From the test results indicate that there is insider ownership, audit committees, leverage significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. firm size and the number of independent commissioners no significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. Conclusion and suggestion: The implication of these findings is that insider ownership, audit committees, and leverage it will be able to produce a good performance. Although firm size and the number of independent commissioners has no effect, but still must be considered, because if the firm size and the number of independent commissioners are not in accordance with the provisions of SFAS may result in the presence of certain interests that are not in accordance with the company's goals.

BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA RUMAH SAKIT UMUM DAERAH dr. SOEDONO MADIUN Urip Purwani; Andry Irwanto
Jurnal Ekonomi dan Bisnis Airlangga Vol. 28 No. 1 (2018): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V28I12018.74-83

This study is to design strategy maps and Key Performance Indicator (KPI) within the concept of balanced scorecard in RSUD dr. Soedono Madiun. This study is expected to provide input to RSUD dr. Soedono Madiun in designing balanced scorecard, strategy maps, and KPI. The result of this study,showed the customer perspective of RSUD dr. Soedono Madiun comprises the increase of customer satisfaction, and number of patients. Internal business perspective comprises the enhancement of service and administrative quality. Learning and growth perspective comprises the improvement of power capability, facility, and employee benefits. The financial perspective comprises the enhancement of self-reliance, inc, and improvement of operational cost management of the hospital

PENGARUH STRUKTUR UTANG, PERINGKAT KREDIT, DAN STRUKTUR MODAL TERHADAP IMBAL JASA AUDIT Adi Darmawan Ervanto; Andry Irwanto
Jurnal Ekonomi dan Bisnis Airlangga Vol. 28 No. 2 (2018): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V28I22018.84-93

Introduction: The purpose of this study is to empirically examine any effect of short-term debt structure, credit ratings, and capital structure on the audit fee. The sample used in this study are the companies listed in the PT Pemeringkat Efek Indonesia (Pefindo) and the Indonesia Stock Exchange. Methods: Data were analyzed using linear regression.The independent variables in this study are the proportion of short-term debt, credit ratings, and capital structure. Dependent variable is audit fee. This research uses the control variables representing firm size, its complexity, and risk. Number of assets and current assets to total assets ratio represent the size of the company. Number of business segments and the proportion of export sales to total sales represent the complexity of the company. Risk represented by the ratio of short-term liabilities to total assets, short-term liabilities to total assets ratio, quick ratio, and return on assets. Results: Hypothesis testing shows that the proportion of short-term debt does not significantly influence audit fee. Ratings have a negative impact on the audit fees of listed companies in Indonesia's credit rating. Capital structure does not significantly influence audit fee. Conclusion and suggestion: This study has limitations that are audit fee is measured by the natural logarithm of the nominal value of professional fees expense presented in the financial statements of the company and there is a possibility of mediating variables such as risk governance and audit, in examining impact of the proportion of debt and capital structure on audit fee.

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