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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Bisnis Jurnal Mirai Management Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomi Efektif Jurnal PkM (Pengabdian kepada Masyarakat) Relevance: Journal of Management and Business
Widiatmoko, Jacobus
Fakultas Ekonomika Dan Bisnis, Universitas Stikubak Semarang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Corporate Governance Mechanism and Corporate Social Responsibility on Firm Value Jacobus Widiatmoko
Relevance: Journal of Management and Business Vol. 3 No. 1 (2020)
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.546 KB) | DOI: 10.22515/relevance.v3i1.2345

Abstract

This study aims to empirically examine the effect of corporate governance and corporate social responsibility on corporate value using agency perspectives and stakeholder theory. Corporate governance is measured using an independent commissioner, a board of directors, and an audit committee. The research data were obtained from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The test results using multiple linear regression indicate that corporate governance as measured by the board of directors and audit committee has a positive effect on company value. Meanwhile, the existence of independent commissioners in the sample companies did not have an impact on increasing the value of the company. The same result also occurs for CSR variables, which have not been proven to affect the firm's value. The results of the sensitivity analysis show that the research model is robust, both by measuring PBV or Tobin's Q for the dependent variable. Keywords: independent commissioner, board of directors, audit committe, corporate social responsibility, firm value
Pengaruh Struktur Kepemilikan Terhadap Corporate Social Responsibility Dan Dampaknya Pada Nilai Perusahaan Fitriani Nur Latifah; Jacobus Widiatmoko
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.44363

Abstract

This study examines the effect of institutional ownership, foreign ownership, and public ownership on CSR with firm size, firm age, and leverage, as control variables on firm value. The research method used is a quantitative method. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2016-2020 with a sample of 90 companies. The analytical method used in this research is multiple linear regression. The results of this study indicate that institutional ownership, foreign ownership, and public ownership have a positive and significant impact on CSR. Testing of the control variables of firm size, firm age and leverage shows that firm size, firm age and leverage have no effect on firm value, while CSR has a direct positive and significant effect on firm value. Keywords : Institutional Ownership, Foreign Ownership, Public Ownership, CSR, Firm Size, Firm Age, Leverage, Firm Value
THE ROLE OF AUDIT COMMITTEE CHARACTERISTICS AND AUDIT QUALITY IN IMPROVING EARNINGS QUALITY Ika Rachmawati; Jacobus Widiatmoko; MG. Kentris Indarti
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 2 (2022): Vol. 11 No. 2 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i2.9024

Abstract

The purpose of this study was to examine the effect of the effectiveness of the audit committee, as measured by committee size, number of meetings, and competence, as well as audit quality on earnings quality with firm size, leverage, and profitability as control variables. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection method used purposive sampling and 292 data were obtained. The results of hypothesis testing with multiple linear regression showed that the size of the audit committee and audit quality had a positive effect on earnings quality. Meanwhile, the number of meeting and competence has no effect on the quality of earnings. Furthermore, all control variables affect earnings quality.
Pengaruh Good Corporate Governance, Intellectual Capital Disclosure dan Kualitas Audit Terhadap Kinerja Keuangan (Studi pada Perusahaan Sektor Perbankan Syariah yang Terdaftar di Bursa Efek Indonesia Tahun 2019- 2021) Afnivia Damayanti; Jacobus Widiatmoko
Jurnal Ekonomi Efektif Vol 5, No 2 (2023): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v5i2.27280

Abstract

Penelitian ini dilakukan bertujuan untuk menguji dan menganalisis pengaruh good corporate governance antara komiraris independen dan komite audit, intellectual capital disclosure, dan juga kualitas audit terdadap kinerja keuangan pada perusahaan sektor perbankan syariah yang terdaftar di Bursa Efek Indonesia periode tahun 2019-2021. Pengukuran yang digunakan untuk menguji kinerja keuangan adalah dengan menggunakan regresi berganda. Sampel diambil menggunakan teknik purposive sampling sehingga diperoleh sebanyak 35 perusahaan.Hasil dari penelitian ini menunjukkan bahwa komisaris independen intellectual capital disclosure, dan kualitas audit berpengaruh positif dan signifikan terhadap kinerja keuangan. Sedangkan komite audit berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan
Pengaruh Green Accounting terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Mediasi pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2021 Aurillia Salsabila; Jacobus Widiatmoko
Jurnal Mirai Management Vol 7, No 1 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i1.2178

Abstract

Dengan menggunakan kinerja keuangan sebagai mediator, penelitian ini bermaksud untuk mengidentifikasi dampak langsung Green accounting terhadap nilai perusahaan dan dampak tidak langsung terhadap nilai perusahaan. Purposive sampling, atau pengambilan sampel yang dipilih berdasarkan kriteria yang telah ditentukan, digunakan untuk sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan tahun 2021 sebagai subjek penelitian. Pendekatan analisis linier berganda dan uji Sobel adalah teknik analisis yang digunakan dalam penelitian ini. Menurut temuan penelitian, Green accounting dapat mempengaruhi nilai perusahaan melalui pengaruh kinerja keuangan daripada memiliki dampak langsung pada nilai organisasi. Keywords: Harga, Green accounting, nilai perusahaan, kinerja keuangan.
Pengaruh Pengungkapan Sustainability Report Dan Kualitas Audit Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur 2016-2020 Adela Putri Widyadi; Jacobus Widiatmoko
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.51017

Abstract

Company information disclosure is currently an additional value for companies that disclose it. This study was conducted to find out the influence of Sustainability Report and Audit Quality disclosure on the Firm Value with the variable control profitability, leverage, and size. Population in this study was the manufacturing sector companies which has been listing on the Indonesia Stock Exchange from 2016 to 2020. There were 90 samples determined by the purposive sampling technique and have fulfilled the established criteria. Regression test in this study used multiple linear regression. Research results were obtained that: 1) Sustainability Report has positive and significant effect on firm value. 2) Audit quality has a positive and significant effect on firm value.
Pengaruh Motivasi, Kompetensi Profesional Dan Kecerdasan Emosional terhadap Kinerja Guru di Moderasi oleh Gaya Kepemimpinan Transformasional Kepala Sekolah Jacobus Widiatmoko; Rofiqul A’la
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.598 KB) | DOI: 10.36418/syntax-literate.v7i12.10318

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Motivasi, Kompetensi Profesional dan kecerdasan Emosional Terhadap Kinerja Guru di Moderasi Gaya Kepemimpinan Transformasional Kepala Sekolah. Populasi dan sampel dalam penelitian ini adalah guru SMK Muhammadiyah di kabupaten Pemalang yang dipilih melalui model Non Probability Sample, data diperoleh langsung dari responden dengan menggunakan kuesioner. Metode analisis data menggunakan Moderation Regression Analisys (MRA) tipe quasi moderator. Dari proses analisis dan uji data diperoleh bukti empiris tentang hasil penelitian bahwa: (1) Motivasi guru memiliki pengaruh positif dan signifikan terhadap kinerja guru, (2) Kompetensi profesional guru memiliki pengaruh positif dan signifikan terhadap kinerja guru, (3) Kecerdasan emosinal guru memiliki pengaruh positif dan signifikan terhadap kinerja guru, (4) Kepemimpinan transformasional tidak memiliki pengaruh yang signifikan terhadap kinerja guru, (5) Kepemimpunan transformasional dapat memoderasi hubungan Motivasi guru dengan kinerja guru, (6) Kepemimpunan transformasional dapat memoderasi hubungan Motivasi guru dengan kinerja guru, (7) Kepemimpunan transformasional tidak dapat memoderasi hubungan kecerdasan emosional guru dengan kinerja guru.
Peran Komitmen Organisasi sebagai Pemoderasi Pengaruh Sistem Pengendalian Internal dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah Atika Sari; Jacobus Widiatmoko
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.955

Abstract

The research intends to test and analyze the influence of internal control systems and human resource competence on the quality of local government financial statements moderated by organizational commitments. This research includes quantitative research with primary data obtained from the distribution of survey questionnaires. The population of this research was the State Civil Apparatus (ASN) in 25 Regional Apparatus of Temanggung Regency. The sample was determined by the purposive sampling method which then resulted in a total sample of 110 respondents. Hypotheses testing is carried out by the absolute value difference test method which is processed using the IBM SPSS 26 software program. The results concluded that the internal control system had a significant positive effect on the quality of local government financial statements. Meanwhile, the competence of human resources has an insignificant positive effect on the quality of local government financial statements. Then the results of this study also show that organizational commitment is not able to moderate the influence of the internal control system and the competence of human resources on the quality of local government financial statements.
How Temporary Book Tax Differences Influence Earning Quality? An Integrated Analysis with Investment Opportunity Set and Human Capital Jacobus Widiatmoko; Maria Goreti Kentris Indarti; Luluk Muhimatul Ifada
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.60842

Abstract

We examined three variables, including the differences of temporary book tax, investment opportunity sets, and human capital to recognize if any of these variables have different impact on earnings quality. The population use of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Based on the purposive sampling technique, a total of 338 data were obtained. By using ordinary least square technique of analysis, the test results reveal that the differences of temporary book tax have a negative impact on quality of earnings and the investment opportunity set has a positive impact on quality of earnings. Meanwhile, human capital has no impact on quality of earnings. Our study provides insight that the differences of temporary book tax and investment opportunity sets are important information that must be considered by investors in analyzing the quality of company earnings, so that investment provides optimal returns.
Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Kualitas Audit Sebagai Variabel Moderasi Bella Refiana Wulandari; Maria Goreti Kentris Indarti; Jacobus Widiatmoko
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9120

Abstract

The main objective of this research is to analyze the impact of business responsibility and audit quality on tax aggressiveness. This research also investigates the role of audit quality as a moderating variable in the relationship between corporate social responsibility and tax aggressiveness. This research uses information from manufacturing industries listed on the IDX for the 2020-2022 period. Based on purposive sampling procedures, information was obtained on 153 companies. Hypothesis testing was analyzed using moderated regression analysis (MRA). The analysis obtained shows that corporate social responsibility has a negative influence on tax aggressiveness. However, audit quality does not affect tax aggressiveness and the audit quality variable cannot moderate the negative relationship of business responsibility to tax aggressiveness. Roa and size as control variables also do not affect tax aggressiveness. Keywords: Tax Aggressiveness, Corporate Social Responsibility, Audit Quality, Profitability, Company Size
Co-Authors Achmad Badjuri Achmad Badjuri Adela Putri Widyadi Afnivia Damayanti Ainaya Al Fatihah Anggita Putri Cahyani Atika Sari Aurillia Salsabila Bella Refiana Wulandari Chika Adelia Agustin Devina, Bernadetta Diah Wahyu Insyaroh Dyah Riski Pratiwi Elen Puspitasari Elisa Putri Agustin Fidya Nurafni Ulhaq Fitriani Nur Latifah Ida Ayu Rahmatika Ika Rachmawati Intan Ellya Maesyarah Kentris Indarti Kentris Indarti Kentris Indarti Lasuardhi, Dony Luluk Muhimatul Ifada M. G. Kentris Indarti M.G. Kentris Indarti Maharani, Nadila Devianti Putri Maria Goerti Kentris Indarti Maria Goreti Kentris Indarti Maria Goreti Kentris Indarti Maria Goreti Kentris Indarti Muhammad Ali Ma'sum Mulyo Budi Setiawan Nadiah Dwi Retno Nadila Devianti Putri Maharani Pradina Sulfa Pangestika Rofiqul A’la Sabas Setyo Hadi Tri Ambarwati Zabrina, Avissa