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All Journal Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Wahana Pendidikan Jurnal Impresi Indonesia
Ludovicus Sensi Wondabio
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Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh CSR Disclosure terhadap Earning Response Coefficient (Suatu Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta) Yosefa Sayekti; Ludovicus Sensi Wondabio
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v8i2.83

Abstract

The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies’ annual reports on the informativeness of earnings (measured by earning response coefficient, ERC). The study hypothesized that there is negative effect of CSR disclosures level on the ERC since the CSR disclosures provide investors more information which is not captured by the accounting earnings. The sample of the study consist of 108 annual reports 2005 of the companies listed at the Jakarta Stock Exchange. The empirical results of the study show that the level of CSR disclosures has negative effect on the ERC as predicted. The results of the study indicate that investors assess the CSR information disclosed by the companies in their annual reports for their investment decision.
Evaluasi Manajemen Risiko Dalam Penerapan Kebijakan Restrukturisasi Saat Pandemi Covid-19 Pada Bank ABC. Divayanti Sabrina Rosadi; Ludovicus Sensi Wondabio
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.519 KB) | DOI: 10.5281/zenodo.7774795

Abstract

Banking which has a role as a source of financing for the community facesmany risks, one of which is credit risk. This risk possibility was increased,especially during the COVID-19 pandemic, which caused uncertainty onthe economic circumstances and conditions. For this reason, the FinancialServices Authority (OJK) issued the POJK RI Number 11/POJK.03/2020concerning National Economic Stimulus as a Countercyclical Policy whichunderwent two amendments, namely POJK Number 48/POJK.03/2020 andPOJK Number 17 /POJK.03/2021. Bank is expected to capable in identifythe risks it faces and establish comprehensive mitigations to ensure itsobjectives can still be achieved. The purpose of this study is to evaluateBank ABC's credit risk management policies related to the implementationof the Countercyclical Policy from OJK. This research is a case studyconducted in qualitative research methods through interviews and analysisof Bank's Internal Policy Documents and Annual Reports. The result showsthat Bank ABC undergo a credit risk management policy. Despite the factsthere are still weaknesses, Bank ABC has implemented credit riskmanagement principles according to the framework and regulations inforce. Evidently, its implementation has a positive impact on the bank'sfinancial performance in 2021, such as NPL and CAR
Evaluasi Perencanaan Pengawasan Internal Berbasis Risiko Pada Inspektorat Jenderal Kementerian X Sekti Maundri; Ludovicus Sensi Wondabio
Jurnal Impresi Indonesia Vol. 4 No. 7 (2025): Indonesian Impression Journal (JII)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i7.6687

Abstract

This study aims to determine the implementation of risk-based internal supervisory planning at the Inspectorate General of Ministry X and the obstacles faced in order to provide information, descriptions and suggestions regarding risk-based internal audit planning so that it can be used as a reference to improve the quality of risk-based internal supervisory planning. This research uses a qualitative descriptive method with a case study approach. The data used were obtained from interviews with parties related to supervision planning within the Inspectorate General as well as reports, regulations and other documents related to supervision planning. Data triangulation was carried out by comparing the results of interviews carried out on research objects with standards and regulations relating to internal audit planning. This research is expected to provide advice and insight for the Inspectorate General of Ministry X in conducting audit planning so as to optimize the quality of the internal supervision conducted. The conclusion of this study is that overall the Inspectorate General has carried out the stages of supervisory planning starting from understanding the business processes of supervision clients, compiling and updating the audit universe, setting supervisory targets, allocating auditor resources, compiling PKPT reports, and communicating PKPT.
Co-Authors Divayanti Sabrina Rosadi Sekti Maundri Yosefa Sayekti