Articles
<![CDATA[Koneksi Politik dan Nilai Perusahaan: Apakah Mekanisme Corporate Governance Memiliki Peran? ]]>
<![CDATA[Yeterina Widi Nugrahanti]]>;
<![CDATA[Indriyani Nurfitri]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v5i2.7762
<![CDATA[This study aims to examine the effect of political relations on firm value with corporate governance mechanisms as a moderating variable. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Using the purposive sampling method with a sample of 158 companies during the 2018-2020 period. Data were analyzed by panel data regression for hypothesis testing. The results of this study indicate that political connections have a positive effect on firm value. The corporate governance mechanism in the form of managerial ownership and the size of the board of commissioners is proven to be able to moderate the influence of political connections on firm value, but independent boards of commissioners are proven unable to moderate the influence of political connections on firm value. This implies that companies need to optimize their political connections to increase the value of the company. This study also finds that the corporate governance mechanism in the form of managerial ownership and the size of the board of commissioners weakens the positive influence of political relations on firm value.DOI: https://doi.org/10.26905/afr.v5i2.7762]]>
<![CDATA[KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Yeterina Widi Nugrahanti]]>;
<![CDATA[Oktania Maharani]]>
<![CDATA[ Manajemen dan Bisnis Vol 12, No 1 (2013): March 2013 ]]>
Publisher : <![CDATA[Department of Management - Faculty of Business and Economics. Universitas Surabaya. ]]>
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DOI: 10.24123/jmb.v12i1.14
<![CDATA[The purpose of this study is to examine the effect of firm’s characteristic on Corporate SocialResponsibility (CSR) disclosures and the effect of CSR disclosures on financial performance.CSR disclosure is measured by Global Reporting Initiative Index and financial performance ismeasured by Economic Value Added (EVA). The firms’ characteristics are proxied by firm size,company profiles, leverage and firm age. The sample of this research was extracted withpurposive sampling method. Sample consist of 55 annual reports of manufacturing companieslisted on the Indonesian Stock Exchange as of December 31, 2010. The technique for examininghypothesis is multiple regression analysis by using SPSS 16.00 programs. The results indicatethat firm size and firm age have a significant positive influence on the corporate socialresponsibility disclosure. But, company profile and leverage failed to show its significant effect.Result showed that CSR disclosure has positive significant effect to financial performance.Tujuan dari penelitian ini adalah untuk memeriksa efek dari karakteristik perusahaan padapengungkapan tanggung jawa sosial perusahaan (CSR), serta dampak pengungkapan CSR padakinerja keuangan. Pengungkapan CSR diukur melalui by Global Reporting Initiative Inde,sedangkan kinerja keuangan diukur melalui Economic Value Added (EVA). Karakteristikperusahaan didekati dari ukuran perusahaan, profil perusahaan, leverage, dan usia perusahaan.Sampel dalam penelitian ini diperoleh melalui metode purposive sampling, yang terdiri dari 55laporan tahunan dari perusahaan manufaktur yang terdaftar dalam bursa sejak 31 Desember 2010.hipotesis diuji dengan regresi berganda menggunakan SPSS 16. Hasil penelitian menunjukkanbahwa ukuran dan usia perusahaan memiliki dampak yang positif dan signifikan padapengungkapan CSR, tetapi profil perusahaan dan leverage tidak menunjukkan efek yangsignifikan. Penelitian ini juga menunjukkan bahwa pengungkapan CSR memiliki dampak positifdan signifikan pada kinerja keuangan.]]>
<![CDATA[Penyusunan Standar Operasional Prosedur (SOP) Aktivitas Kepesertaan Di Dana Pensiun Gereja Kristen Jawa (DP-GKJ) ]]>
<![CDATA[Choirul Ummam Al Muhtaromi]]>;
<![CDATA[Satrio Bagus Sembodo]]>;
<![CDATA[Yefta Andi Kus Noegroho]]>;
<![CDATA[Ika Kristianti]]>;
<![CDATA[Yeterina Widi]]>
<![CDATA[ Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2022) ]]>
Publisher : <![CDATA[Universitas Kristen Satya Wacana Salatiga ]]>
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<![CDATA[Dana Pensiun menjadi badan hukum yang penting dalam pengelolaan program pensiun. Dalam pengaturan operasional Dana Pensiun diperlukan adanya Standar Operasional Prosedur (SOP) agar berjalan sesuai visi dan misi entitas. Objek pengabdian masyarakat ini adalah Dana Pensiun Gereja Kristen Jawa Salatiga. DP-GKJ Salatiga belum memiliki SOP yang memadai dalam menjalankan tugasnya. Sehingga pengabdian ini bertujuan untuk membantu DP-GKJ Salatiga dalam penyusunan Standar Operasional Prosedur (SOP) terkhusus dalam aktivitas kepesertaan yang terdiri dari, pemutakhiran data, penerimaan peserta baru, penghentian peserta, dan permohonan pensiun. Metode yang dilakukan dalam pengabdian adalah: (1) Pendampingan penyusunan SOP aktivitas kepesertaan dan (2) Penyusunan SOP aktivitas kepesertaan DP-GKJ. Hasil dari pengabdian ini adalah telah tersusunnya SOP, meliputi: (1) tujuan; (2) ruang lingkup; (3) kebijakan, dokumen yang mendasari dan otorisasi; (4) prosedur, yang berisi petugas atau pihak yang terlibat dan langkah kerjanya; serta (5) flowchart yang dapat memperjelas alur dari setiap aktivitas kepesertaan DP-GKJ.]]>
<![CDATA[The Influence of the Audit Committee and Corporate Social Responsibility Disclosure on Earnings Management ]]>
<![CDATA[Aprilia Pasca Ratiningsih]]>;
<![CDATA[Yeterina Widi Nugrahanti]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i1.2180
<![CDATA[This study aims to see the effect of Audit and Disclosure of Corporate Social Responsibility (CSR) on Earnings Management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The total population in this study is 128 companies listed on the Indonesia Stock Exchange (IDX). The sample taken is a company engaged in the manufacturing sector on the Indonesia Stock Exchange (IDX) which was selected using a purposive sampling method. The analytical method used in this research is quantitative analysis. The results of the study simultaneously show that the Frequency of Audit Committee Meetings and Disclosure of Corporate Social Responsibility (CSR) have a negative influence on Earnings Management.]]>
<![CDATA[LITERASI KEUANGAN DAN PERENCANAAN PENSIUN BAGI KARYAWAN GENERASI SANDWICH: KOMPARASI BERDASARKAN GENDER ]]>
<![CDATA[Maria Rio Rita]]>;
<![CDATA[Yeterina Widi Nugrahanti]]>;
<![CDATA[Riskin Hidayat]]>;
<![CDATA[Djie Liveren Adjie Tehananda]]>
<![CDATA[ SEGMEN: Jurnal Manajemen dan Bisnis Vol 19, No 2 (2023): SEGMEN Jurnal Manajemen dan Bisnis ]]>
Publisher : <![CDATA[FE Program Studi Manajemen ]]>
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DOI: 10.37729/sjmb.v19i2.8489
<![CDATA[Masa pensiun tidak dapat dihindarkan bagi seorang yang berstatus karyawan. Oleh sebab itu perlu adanya perencanaan pensiun sejak dini dan literasi keuangan yang baik agar di masa tuanya tetap dapat menikmati kesejahteraan finansial, demikian pula bagi mereka yang termasuk dalam kategori Generasi Sandwich. Studi ini bertujuan untuk menguji perbedaan literasi keuangan dan perencanaan pensiun yang dilakukan karyawan berdasarkan gender. Sampel dalam studi ini adalah karyawan berusia antara 25-55 tahun yang memiliki tanggungan finansial untuk gerasi di atas dan di bawahnya pada saat yang sama. Sampel diperoleh menggunakan metode snowball sampling, dan selanjutnya data dianalisis menggunakan uji Chi-Square. Temuan studi ini mendokumentasikan bahwa tidak terdapat perbedaan perencanaan pensiun yang signifikan dari karyawan berdasarkan gender dan literasi keuangannya, namun terdapat korelasi positif signifikan antara literasi keuangan dan perencanaan pensiun dari karyawan Generasi Sandwich. Kata Kunci: Perencanaan Pensiun, Gender, Literasi Keuangan, Generasi Sandwich, Uji Chi-Square]]>
<![CDATA[THE EFFECT OF POLITICAL CONNECTIONS, FINANCIAL STABILITY, SUPERVISORY EFFECTIVENESS AND AUDITOR TURNOVER ON TAX AGGRESSIVENESS ]]>
<![CDATA[Aras Brian Kaawoan]]>;
<![CDATA[Yeterina Widi Nugrahanti]]>
<![CDATA[ Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jmat.v10i2.16448
<![CDATA[This research is aimed to provide empirical evidence about relationship between political connection, financial stability, effective monitoring and change in auditor on tax aggressiveness. Using purposive sampling, this research selects manufacturing companies that are listed in Indonesian Stock Exchange (IDX) in the period 2018-2020 as samples. Selected company data amounted to 86, so the total observation in this research are 258 firm-years. The data examination in this research uses multiple regression with dated panel. The results of this research indicate that political connection and effective monitoring have a significant negative effect on tax aggressiveness. Meanwhile, financial stability have a significant positive effect on tax aggressiveness. Change in auditor has no significant effect on tax aggressiveness. These results mean that change in auditor conducted by the company can not detect tax aggressiveness. Â Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris terkait hubungan antara koneksi politik, stabilitas keuangan, efektivitas pengawasan, dan pergantian auditor terhadap agresivitas pajak. Dengan menggunakan metode purposive sampling, penelitian ini memilih perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2020 sebagai sampel. Data perusahaan terpilih berjumlah 82, sehingga total pengamatan dalam penelitian ini adalah 258 perusahaan. Metode pengujian dalam penelitian ini menggunakan analisis regresi berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa koneksi politik dan efektivitas pengawasan memiliki dampak negatif yang signifikan terhadap agresivitas pajak. Sementara itu, stabilitas keuangan memiliki dampak positif signifikan terhadap agresivitas pajak. Pergantian auditor tidak berpengaruh signifikan terhadap agresivitas pajak. Hasil ini menunjukkan bahwa pergantian auditor yang dilakukan perusahaan tidak dapat mendeteksi agresivitas pajak yang dilakukan oleh perusahaan.]]>
<![CDATA[BOARD DIVERSITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES ]]>
<![CDATA[Lucky Lestiananda]]>;
<![CDATA[Yeterina Widi Nugrahanti]]>;
<![CDATA[Gracella Theotama]]>
<![CDATA[ JRAK Vol 15 No 2 (2023): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v15i2.6575
<![CDATA[Companies in Indonesia still don't care enough about Corporate Social Responsibility (CSR) causing various kinds of problems. Whereas, CSR is a form of corporate responsibility to stakeholders. This study aim to examine the effect of board diversity on the disclosure of CSR. All manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020 are used for population of this study. This study used quantitative approach and multiple linear regression analysis. Based on the results of testing of hypotheses, it is found that gender diversity, educational background diversity, and board size diversity have no effect on CSR disclosure. Then, tenure diversity and age diversity have a positive effect on CSR disclosure. Control variables in this study are company size and profitability. While company size has a positive effect and profitability has no effect on CSR disclosure. The results of this study can be used materials for improvements related to CSR disclosure in manufacturing companies.]]>
<![CDATA[Apakah Koneksi Politik Mempengaruhi Pengungkapan Lingkungan? ]]>
<![CDATA[Yeterina Nugrahanti]]>;
<![CDATA[Debbie Natasya]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i4.27479
<![CDATA[Purpose: This research aims to determine the influence of political connections, company size and company age on environmental disclosure in manufacturing companies listed on the IDX in 2020-2021, either simultaneously or partially, by using company size and company age as control variables.. Methodology/approach: This research uses quantitative methods through a sampling approach, obtaining 99 companies with 198 data. Using multiple linear regression analysis. Data processing was carried out using SPSS Statistics 25. Findings: The results of this study indicate that political connections and company size have a significant positive impact on corporate environmental disclosure. However, company age does not have a significant impact on environmental disclosure. Practical and Theoritical contributio/Origanlity: This research provides knowledge about political connections, company size and company age for environmental disclosure of manufacturing sector companies in 2020-2021. The implication is that companies use environmental disclosure to generate good relations with the government and are expected to increase positive views of the company and attract investors to invest. Research Limitation: This research is still limited to the scope of the research sample for a research period of two years so that the results do not reflect the long-term situation. In addition, it does not discuss the quality of environmental disclosure items disclosed by the company.]]>
<![CDATA[Pengaruh Koneksi Politik dan Mekanisme Corporate Governance Terhadap Biaya Audit ]]>
<![CDATA[Stefi Febrianti]]>;
<![CDATA[Yeterina Widi Nugrahanti]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.6848
<![CDATA[This study aims to analyze the impact of political connections and corporate governance mechanisms on audit fees. The mechanism of corporate governance in this study is seen from the roles of the board of commissioners, board of directors and audit committee. The data used in this study is secondary data, namely the annual reports of manufacturing companies listed on the Stock Exchange for the period 2018-2020. The sampling technique used in this study was purposive sampling and based on the criteria obtained as many as 432 manufacturing companies. Hypothesis testing was carried out using multiple regression analysis. The results of this study reveal that political connections have a positive effect on audit fees. Other results also reveal that the Independent Board of Commissioners, Audit Committee, and Institutional Ownership variables have a negative effect on audit fees.]]>
<![CDATA[Pengaruh Kepemilikan Keluarga Dan Koneksi Politik Terhadap Pilihan Auditor ]]>
<![CDATA[Dionisius Adita Putra]]>;
<![CDATA[Yeterina Widi Nugrahanti]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.6698
<![CDATA[This study aims to analyze and provide empirical evidence whether family ownership and political connections can influence auditor choice in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Research related to the influence of family ownership and political connections on auditor choice is still limited so this research was chosen to be carried out seeing the number of cases of auditor selection errors and causing fatal problems. The sample selection method used purposive sampling technique and found 105 companies with 315 samples. Hypothesis testing used logit regression because the dependent variable was a dummy variable measured by a ratio scale. The results of the study found that family ownership and political connections did influence the selection of auditors. The conclusion is that the cost of using the services of Big 4 Public Accountants is also one of the reasons why companies with high family ownership tend to choose Non- Big 4 Public Accountants.]]>
