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All Journal Jurnal Bulletin Research In Management and Accounting (RIMA) Journal of International Conference Proceedings Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Business and Information System Research In Management and Accounting (RIMA)
Indra Kusumawardhani
UPN “Veteran” Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KONDISI KEUANGAN, FINANCIAL DISTRES, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN Kusumawardhani, Indra
Jurnal Bulletin Vol 16, No 1 (2018): April
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Effect of Financial Conditions, Financial Distress, Profitability and Company Size on Going Concern Audit Opinions. The aim of this study is to examine whether Financial Condition, Firm Size, Profitability and Financial Distress affect Going Concern Audit Opinion on the mining companies listed in Indonesian Stock Exchange during 2011-2015. 30 samples were obtained with purposive sampling. Results show that Financial Condition, Financial Distress and Profitability affect Going Concern Audit Opinion, while only Firm Size did not affect Going Concern Audit Opinion.
THE INFLUENCE OF REAL PROFIT AND CORPORATE GOVERNANCE MANAGEMENT AGAINST CREDIT RATING IN INDONESIA Kusumawardhani, Indra; Windyastuti, Windyastuti; Susanto, Anindyo Aji
RIMA - Research In Management and Accounting Vol 2, No 1 (2019): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i1.2600

Abstract

This research investigated whether real earnings management and corporate governance affect the firm’s credit rating in Indonesia. Specifically, investigation on whether real earning management components, represented by AbnCFO, AbnDisExp and AbnPROD, together with corporate governance components, which are represented by board size, independent board and audit committee affect the firm’s credit rating. This research used several corporate governance mechanisms developed by Bursa Efek Indonesia and credit rating classification developed by PEFINDO. Multiple regression model is selected to test this research problem. This research found that AbnCFO and board size affected the firm’s credit rating, while AbnPROD, independent board and audit committee did not affect credit rating.
Comparative Analysis of the Financial Performance of Financing Institutions Before and After the Credit Delay Policy Pambudi, Bryan Akram; Kusumawardhani, Indra; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2014

Abstract

This study aims to examine differences in the financial performance of the Financial Institutions. The measured financial performance is Non Performing Loan (NPL), Return On Asset (ROA), and Current Ratio. The population in this research is a financial institution listed on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling technique with the criteria of companies that have businesses in the consumer finance sector and have complete information to process research data. The samples obtained from the use of this technique is 8 companies and 48 observations. The analytical method used is the Wilcoxon/Shapiro-Wilk test to test the hypothesis. The results show that there are significant differences in Non Performing Loan  (NPL), Return On Assets (ROA), and Current Ratios of Financing Institutions before and after credit payment delay policy.
Determinants of Financial Statement Integrity Hia, Hidayanti; Kusumawardhani, Indra
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2677

Abstract

Firms and financial statements are closely related. This study examine whether intellectual capital, managerial ownership, institutional ownership and firm size affect  the integrity of financial statements. This study uses the consumer goods sector firms that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2021. Purposive sampling is used as a method of selecting research samples and analyzed by multiple regression methods. The result show that intellectual capital, managerial ownership and firm size affect the integrity of financial statements. But institutional ownership does not affect the integrity of financial statements.
Determinants of Financial Statement Integrity Hia, Hidayanti; Kusumawardhani, Indra
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2677

Abstract

Firms and financial statements are closely related. This study examine whether intellectual capital, managerial ownership, institutional ownership and firm size affect  the integrity of financial statements. This study uses the consumer goods sector firms that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2021. Purposive sampling is used as a method of selecting research samples and analyzed by multiple regression methods. The result show that intellectual capital, managerial ownership and firm size affect the integrity of financial statements. But institutional ownership does not affect the integrity of financial statements.
FRAUD HEPTAGON IN DETECTING FRAUDULENT FINANCIAL REPORTING USING THE METHOD OF BENEISH M-SCORE Handayani, Deanita; Kusumawardhani, Indra
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23440

Abstract

This research examines the determinants of fraudulent financial reporting among banking companies listed on the Indonesia Stock Exchange during the period 2019–2023, employing the Fraud Heptagon Theory and the Beneish M-Score approach. The study seeks to empirically assess the influence of financial stability, personal financial need, external pressure, financial targets, industry characteristics, ineffective oversight, total accruals, board of director changes, the frequency of corporate governance training, and executive director remuneration on the occurrence of fraudulent financial reporting. The results indicate that financial stability, financial targets, and total accruals have a significant impact on fraudulent financial reporting, whereas the remaining variables do not exhibit a statistically significant relationship. This study enhances the understanding of fraud detection in financial disclosures and underscores the necessity of robust oversight and achievable financial objectives to reduce fraudulent behavior. Future studies are encouraged to investigate additional predictors and utilize alternative models to better forecast financial statement fraud.
THE INFLUENCE OF REAL PROFIT AND CORPORATE GOVERNANCE MANAGEMENT AGAINST CREDIT RATING IN INDONESIA Kusumawardhani, Indra; Windyastuti, Windyastuti; Susanto, Anindyo Aji
Research In Management and Accounting (RIMA) Vol. 2 No. 1 (2019): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i1.2600

Abstract

This research investigated whether real earnings management and corporate governance affect the firm’s credit rating in Indonesia. Specifically, investigation on whether real earning management components, represented by AbnCFO, AbnDisExp and AbnPROD, together with corporate governance components, which are represented by board size, independent board and audit committee affect the firm’s credit rating. This research used several corporate governance mechanisms developed by Bursa Efek Indonesia and credit rating classification developed by PEFINDO. Multiple regression model is selected to test this research problem. This research found that AbnCFO and board size affected the firm’s credit rating, while AbnPROD, independent board and audit committee did not affect credit rating.
UKURAN PERUSAHAAN, PROFITABILITAS, POLITICAL COST, TIPE INDUSTRI, DAN KINERJA LINGKUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE Siregar, Melda Yanti; Kusumawardhani, Indra
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.15344

Abstract

Environmental disclosure is the disclosure of information related to the environment in the company's annual report and sustainability report. Research related to environmental disclosure is developing quite rapidly, but still produces various findings. This study aims to determine and examine the effect of company size, profitability, political costs, type of industry and environmental performance on environmental disclosure. The population in this study are non-financial public companies listed on the Indonesia Stock Exchange (IDX) and registered as PROPER participants for 2017-2021. The sampling method in this study used a purposive sampling technique. The unit of analysis is the annual report, corporate sustainability report and list of PROPER participants for 2017-2021, totaling 177 population. The data analysis method used is multiple linear regression analysis. The test results show that profitability and environmental performance have a positive effect on environmental disclosure. However, company size, political costs and type of industry have no effect on environmental disclosure.
Determinants of CSR funds in mining companies listed on the IDX for the 2017-2021 period Cahya Prabowo, Nimas Sagita; Kusumawardhani, Indra
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 4 No. 2 (2022): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i2.149

Abstract

This study aims to examine the effect of slack resources, tax aggressiveness and ISO 14001 certification on corporate social responsibility funds. The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX). The sampling method in this study used non-probability sampling with the sampling technique using purposive sampling technique. The sample in this study were 111 mining companies. The analytical method in this study used multiple linear regression analysis to test the hypothesis. The results showed that slack resources had an effect on CSR funds, while tax aggressiveness had no effect on CSR funds and ISO 14001 certification had no effect on CSR funds. The results of this study can be used as a basis and consideration for the government in making regulations regarding CSR funds that must be issued by companies, so as to provide justice for the surrounding community who are affected by the company's operational activities.
The effects of financial literacy, accounting information, risk perception and herding behavior on investment decision Gustiarum, Tetri; Kusumawardhani, Indra
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.156

Abstract

Based on data from KSEI, since 2019 the number of investors in Indonesia has increased significantly, known from the increase in the number of Single Investors Identification (SID). However, the level of financial literacy in Indonesia is still low. They indicated that people's understanding and knowledge of financial products is still need to be improved. The current study aims to assess the effect of financial literacy, accounting information, risk perception, and herding behavior on investment decisions. This research used quantitative techniques using questionnaires distributed to students of the accounting department at Veteran National Development University Yogyakarta, Indonesian Islamic University, and STIE YKPN Business School. This research used 70 respondents with a convenience sampling approach and multiple linear regression for analyzing the hypothesis. The result showed that financial literacy, accounting information, and herding behavior affect investment decisions. On the other hand, risk perception does not influence an investment decision
Co-Authors Cahya Prabowo, Nimas Sagita Gustiarum, Tetri Handayani, Deanita Hia, Hidayanti Kunti Sunaryo Pambudi, Bryan Akram Sari, Hana Indah Siregar, Melda Yanti Susanto, Anindyo Aji Windyastuti Windyastuti, Windyastuti Zuhrohtun Zuhrohtun