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All Journal JURNAL SISTEM INFORMASI BISNIS Diponegoro Journal of Management Diponegoro Journal of Accounting Eduvest - Journal of Universal Studies
Aditya Septiani
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN PENGHARGAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi pada Perusahaan Manufaktur di Bidang Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Siti Raudatul Jannah; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of profitability, company size, and rewards on the corporate social responsibility disclosure of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange.The population in this study are manufacturing companies in the food and beverage sector that have been listed on the Indonesia Stock Exchange in 2018, 2019, and 2020. And after using the purpose sampling method, 11 companies were obtained that match the criteria to be used as research samples. The data is then processed using the multiple linear regression method.The results of this study reveal that profitability, firm size, and rewards have a significant positive effect on the Corporate Social Responsibility Disclosure.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DALAM MEMODERASI HUBUNGAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM) TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2016- 2020) Aulia Rahma Adissa; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

             This study aims to obtain empirical evidence and analyze the effect of sustainability reporting disclosures in moderating the relationship between Enterprise Risk Management (ERM) disclosures on company performance.             The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2020. Meanwhile, there were 67 research samples used based on predetermined criteria.            Data analysis was performed by descriptive statistical analysis, classical assumption test, and hypothesis testing. The results of the analysis of the study indicate that the disclosure of Enterprise Risk Management (ERM) has a positive and significant effect on company performance. In addition, the sustainability report can moderate the relationship of Enterprise Risk Management (ERM) disclosure to company performance.
PENGARUH EFEKTIVITAS KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN DI ERA PANDEMI COVID-19 DENGAN IMPLEMENTASI ERP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2020) Faishal Irza Maulida; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the impact of audit committee effectiveness and audit quality on the timeliness of financial reporting during the pandemic era with ERP implementation as a moderating variable. The independent variables used in this study are the expertise of the audit committee members, the frequency of audit committee meetings, the size of the audit committee, the tenure of the audit committee, multiple directorship of the members of the audit committee and the quality of the audit. While the dependent variable used in this study is the timeliness of financial reporting and the moderating variable in this study is the implementation of ERP.The population in this study consists of manufacturing companies affected by COVID-19 that are listed on the Indonesia Stock Exchange (IDX) for the period 2019-2020. Purposive sampling is used to as the sampling method. Out of 195 manufacturing companies, there were 140 samples that had complete financial reports for the 2019-2020 period.The results of this study indicate some characteristics of the audit committee effectiveness, such as frequency of meeting and tenure, as well as audit quality, have a significant effect on the timeliness of financial reporting when the COVID-19 pandemic occurred, while expertise, size, multiple directorship have no significant effect on the timeliness of financial reporting. ERP implementation is able to moderate the relationship that exists between meeting frequency, tenure and audit quality with the timeliness of financial reporting during the pandemic era.
HUBUNGAN SUSTAINABILITY PERFORMANCE DAN ACCOUNTING ASSURORS TERHADAP ASSURANCE PROCESS DEPTH DAN ASSURANCE STATEMENT BREADTH Alifia Octa Putri Hermawan; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze and empirically prove the relationship between sustainability performance and accounting assurors on a sustainability assurance engagement. This research can contribute to the research that has been done previously and can be used as additional input and comparison for other upcoming research on a sustainability assurance engagement. The focus of this research was reviewed based on the characteristics of each variable. Sustainability performance was reviewed based on high-quality and low-quality sustainability performance, accounting assurors were reviewed based on accounting assurors KAP and non-KAP, and sustainability assurance engagement was reviewed based on 2 indicators, assurance process depth, and assurance statement breadth.This research uses samples from companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 which publish sustainability reports and are accompanied by independent assurance statements with a total sample of 48 samples. Sampling was based on a purposive sampling method that followed by certain criteria. Data analyses that were  used are content analysis, descriptive statistics, and the Mann-Whitney U test.The results of this research indicate that there was a negative relationship between sustainability performance and assurance process depth, which means that companies with low-quality of sustainability performance have a higher level of assurance process depth than companies with a high-quality of sustainability performance and there was a negative relationship between accounting assurors and assurance statement breadth, which means that companies that use accounting assurors have a higher level of assurance statement breadth than companies that use non-accounting assurors. Suggestions further research include increasing the selection of the company population outside of companies listed on the Indonesia Stock Exchange (IDX), selecting enough samples from 1 company sector, or if more can be grouped according to each sector to minimize differences in company characteristics between sectors. , and the use of parametric statistical tests as research hypothesis testing.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP BIAYA MODAL DENGAN SUSTAINABILITY ASSURANCE DAN PENYEDIA ASSURANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Munika Murthin; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of sustainability report disclosure on cost of capital with sustainability assurance and assurance provider as moderating variable. The variables used in this research are the dependent variable (cost of capital), independent variable (sustainability report), moderating variable (sustainability assurance, assurance provider), and control variable (company size and company leverage).This population in this research are companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling based on purposive sampling method that follows certain criteria samples obtained were 108 companies for the three years obtained (2018-2020). The analytical method used in this research is multiple regression analysis.The result of this research indicate that the sustainability report disclosure has no effect on the cost of capital. While, the sustainability report disclosure has no effect on the cost of capital which is moderated by sustainability assurance. While, the sustainability report disclosure has no effect on the cost of capital moderated by the assurance provider.
The Effect of Web Based Corporate Reporting on Company Value Mutiara Tresna Parasetya; Andrian Budi Prasetyo; Aditya Septiani; Muchamad Syafruddin
Eduvest - Journal of Universal Studies Vol. 2 No. 3 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1941.257 KB) | DOI: 10.59188/eduvest.v2i3.393

Abstract

Very fast developments in technology have encouraged companies in the world to convey and disseminate corporate information globally in the form of web-based corporate reporting. Based on data from internet users, Indonesia is the fourth largest country in the world as internet users, and the majority of internet users in Indonesia are entrepreneurs. This shows that the company conducts web-based corporate reporting with the aim of attracting potential investors. Web-based corporate reporting is carried out by the company as a form of information disclosure and this will affect the value of the company. This study examines the effect of the level of web-based corporate reporting on firm value, and examines what information is needed by investors in making decisions to invest in a company. This study focuses on banking companies as a tertiary sector and uses multiple regression analysis in the test. This study found that the information disclosed on the company's website, especially related to stock information, had a significant positive effect on firm value.
How Stakeholder Pressure and Financial Performance Shape Corporate Sustainability Reporting Transparency Septiani, Aditya; Utami, N U
Jurnal Sistem Informasi Bisnis Vol 15, No 3 (2025): Volume 15 Number 3 Year 2025
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21456/vol15iss3pp317-323

Abstract

This study examines the impact of stakeholder pressure and financial performance on the transparency of sustainability reporting. We investigate four independent variables: environmentally sensitive industries, investor-oriented industries, consumer-proximity industries, and financial performance. The dependent variable, reporting transparency, is assessed through four factors: reporting frequency, application level, statement level, and assurance. Our sample comprises manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021, selected using purposive sampling. We employ multiple linear regression analysis to evaluate the relationships between variables. The findings reveal that both environmentally sensitive industries and strong financial performance positively influence sustainability reporting transparency. However, we found no significant positive impact from investor-oriented or consumer-proximity industries on reporting transparency. This research contributes to our understanding of the factors driving corporate sustainability disclosure practices in the Indonesian context.
Co-Authors Aditya Rahadhian Aditya Rahadhian, Aditya Ahmad, Nadya Zulfa Albertus Bayu, Albertus Alifia Octa Putri Hermawan Alisya Misitama Sakti Amelia Kristina Lumban Toruan Amita Suryaningsih Ananda Nichola Andrian Budi Prasetyo Anggita Pitasari Argita Rizky Oktavia Arjuna Axellaudi S.R Aulia Rahma Adissa Cahyo Utomo, Ulul Albab Dessy Natalia Tambunan Dinoyu, Muhammad Faiq Elfride Hanum Simanjuntak Elsa Dwi Safitri Ester Sriulina Tarigan Fahmi Fajrianto Faishal Irza Maulida Fella Novita Ariyanti Ika Pratiwi Inovesia Munthe Jessica Rissa Catherine Juwita Puspitandari Kristia, Elsa Muchamad Syafruddin Munika Murthin Mutia Rahmania Mutiara Tresna Parasetya Novensya Dwi Panggau Rachma Aulia Firyana Rahmah Aulia Haryani Randi Pujas Pradipta Rizal Restu Wicaksono Rr. Naidia Astrinita Wulandari Rudolf Josua Shofia Nur Mumtahanah Silvia Amalia Siti Raudatul Jannah Sri Candra Asih Stevanus Tri Anggoro Tukma Ida Putri Harahap Utami, N U Valentino Ardian Perdana Wahyu Sulistyawan Wenny Adelia Agasi