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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Riset Akuntansi Aksioma
Luh Putu Lusi Setyandarini Surya
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Economics, Econometrics & Finance

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Relevansi Penerapan ESG Bagi Perusahaan : Systematic Literature Review Dwijayanti, Ni Made Ayu; Robith Hudaya; Tiara Kusuma Dewi; Luh Putu Lusi Setyandarini Surya
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2618

Abstract

ESG refers to three central factors of measuring the impact of sustainability and ethics in investment decision making. The three factors are: Environmental, Social and Governance. This study is a literature study with a descriptive qualitative research type with a literature review (library research) that attempts to describe ESG in relation to company value. In this study the author uses written sources, both articles and journals that are relevant to the study in this study. The data collection technique uses the Publish or Perish (PoP) application which searches the Scopus database. In the Vosviewer software, there are 3 visualization displays in bibliometric analysis, namely ESG, Firm Value and ESG Disclosure. This application is used to see the development of research in the field of Environmental Social Governance (ESG) and a literature review to understand how ESG principles are applied to companies. A number of impacts in the implementation of ESG and its influence on company value. The implications of this research are expected to provide input for ESG-Based Policy Development, which can be used by the government to formulate policies that are more responsive to environmental, social, and governance issues. By understanding the importance of ESG, the government can attract more investments that focus on sustainability, which in turn can increase growth. Despite the challenges faced, the implementation of ESG principles in accounting practices also provides a number of benefits for companies.
Pengaruh Kompleksitas Tugas Pada Audit Judgment Dengan Variabel Religiusitas Sebagai Pemoderasi Luh Putu Lusi Setyandarini Surya; Cok Istri Ratna Sari Dewi; Cokorda Krisna Yudha
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.46

Abstract

Cara pandang auditor dalam menanggapi informasi, berhubungan dengan tanggung jawab dan risiko audit yang akan dihadapi. Hal tersebut akan mempengaruhi judgment yang akan dibuatnya. Salah satu faktor yang mempengaruhi persepsi auditor dalam menanggapi dan mengevaluasi informasi ini adalah kompleksitas tugas. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh kompleksitas tugas pada audit judgment, serta kemampuan variabel religiusitas memoderasi pengaruh kompleksitas tugas pada audit judgment. Pengumpulan data dilakukan dengan menggunakan kuesioner, pada 62 auditor di Kantor Akuntan Publik se-Provinsi Bali sebagai responden. Teknik analisis data yang digunakan adalah regresi linier sederhana dan Moderated Regression Analysis. Hasil analisis statistik menunjukkan bahwa kompleksitas tugas berpengaruh negatif pada audit judgment serta menunjukkan bahwa religiusitas mampu memperlemah pengaruh kompleksitas tugas pada audit judgment. Hal ini menunjukkan bahwa semakin tinggi tingkat religiusitas yang dimiliki auditor maka semakin baik kualitas audit judgment yang dihasilkan pada saat auditor menghadapi tugas yang kompleks.
Pengaruh Kredit terhadap Pendapatan pada KPN Dharma Wiguna Pemerintah Kota Denpasar Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.61

Abstract

One of the business product lines of cooperative is credit. Credit is one of the sources of income for cooperative. This study aims to find the the source of cooperative income and the effect of credit on income in the Civil Servant Cooperative (KPN) of Denpasar City Government. This study used a quantitative causal research design. The data collection technique used the documentation method while the data analysis technique used is simple regression analysis. The results showed that the source of income of the cooperative came from two types of businesses, Unit Simpan Pinjam and Unit Waserda, credit has a positive and significant effect on KPN’s income of Denpasar City Government.
Co-Authors Cok Istri Ratna Sari Dewi Cokorda Krisna Yudha I Gusti Ayu Ratih Permata Dewi Ni Made Ayu Dwijayanti Putu Yudha Asteria Putri Robith Hudaya Tiara Kusuma Dewi