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All Journal Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Riset Akuntansi dan Keuangan Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Islamic Business and Economics (IJIBEC) Forum Bisnis dan Kewirausahaan Riset Akuntansi dan Keuangan Indonesia International Journal of Islamic Business and Economics (IJIBEC)
Etna Nur Afri Yuyetta
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 2019-2020) Maharani Syifa Dewi Azzahra; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of corporate governance towards company’s financial distress as measured using the modified Altman Z-Score. The variables selected in this study are ownership structure (managerial ownership and institutional ownership), independent commissioners, audit committee expertise, and participation in the Corporate Governance Perception Index (CGPI) rating. The sample consists of banking companies listed on the Indonesia Stock Exchange in 2019-2020 using the purposive sampling method. Data analysis in this study used descriptive analysis and multiple linear regression. The results of the study confirm that managerial ownership, institutional ownership, independent commissioners, and audit committee expertise have a negative significant effect towards financial distress. Meanwhile, the Corporate Governance Perception Index (CGPI) has no effect towards financial distress.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA PERIODE 2018-2020 Deby Dwi Rahma Gusti; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

Accounting conservatism is useful for limiting the opportunistic actions of managers in financial reporting to avoid overstatement in reporting earnings and assets. The purpose of this study is to identify and provide empirical evidence regarding the effect of corporate governance mechanism and leverage on accounting conservatism. Corporate governance mechanism in this study is proxied by independent commissioners, institutional ownership, managerial ownership, and the audit committee. Leverage in this study is proxied by Debt to Asset Ratio (DAR), and accounting conservatism in this study is proxied by Market to Book Ratio (MTBR).The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling method in this sudy used purposive sampling. The number of companies used as research samples amounted to 27 manufacturing companies. The method of analysis in this study uses the method of multiple linear analysis.The results showed that independent commissioners, institutional ownership, managerial ownership, and the audit committee had a negative and insignificant effect on accounting conservatism. Leverage had a negative and significant effect on accounting conservatism. The results showed that the corporate governance mechanism and leverage simultaneously had a significant effect on accounting conservatism.
PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Nisa Alisva Anggreini; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Enterprise Risk Management (ERM) is a framework for managing corporate risk in a comprehensive, structured and integrated manner. Value for the company will be created and protected through the use of ERM. Investors have their own considerations regarding the value of the company when making decisions to invest. Investors can learn more about the company's risk management practices through the publication of an annual report that highlights the application of ERM in risk management. The information obtained by investors will be of added value to the company not only for now but for long term prospects. This study aims to determine the effect of ERM on firm value. The research was conducted in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This study also uses a moderating variable in the form of managerial share ownership. In addition, it also uses control variables consisting of company size and leverage. The results of the study show that ERM has a significant positive effect on firm value. For the moderation of managerial share ownership, the interaction of ERM and managerial share ownership has no significant effect on firm value.
PENGARUH KOMPONEN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN (Studi pada Bank yang Terdaftar di Bursa Efek Indonesia pada Tahun 2019-2021) Theofilus Kristian Besir; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine intellectual capital specifically about each component of the company’s intellectual capital can affect the company’s financial performance.Component of intellectual capital consist of four components are measured using MVAIC model, while financial performance is measured by return on assets (ROA), return on equity (ROE), and net interest margin (NIM). This study used company size and leverage as control variables. The population in this study are banking companies listed on the Indonesia Stock Exchange in the periode 2019-2021. Sampling was carried out using purposive sampling method which is sampling based on certain predetermined criteria. The total number of companies that are used as samples are 114 companies. The method of analysis in this study is the method of multiple linear analysis.The main results of this study indicate that the human capital efficiency (HCE) has a positive effect on company’s financial performance. Capital employed efficiency (CEE) has a positive effect on company’s financial performance. Relational capital efficiency (RCE) has a positive effect on company’s financial performance.
FIRM SIZE, PENGARUH LEVERAGE, LIKUIDITAS, INVESTMENT OPPORTUNITY SET, PROFITABILITAS TERHADAP EARNINGS QUALITY Mochammad Aziz Ghoffar; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of firm size, leverage, liquidity, investment opportunity set, profitability on company earnings quality as measured using a modified Penman model.The data used in this study is secondary data with a research population of manufacturing companies listed on the Indonesia Stock Exchange in 2020–2021. This study used a purposive sampling method so that 149 companies were found that met the criteria applied as research variables. Data analysis in this study used descriptive analysis and multiple linear regression with the SPSS version 25 program.The results of this study confirm that firm size and profitability have a significant positive effect on earning quality. However, investment opportunity set and liquidity do not have a significant positive effect on earning quality and leverage does not have a significant negative effect on earning quality.
PENGARUH ENVIRONMENT, SOCIAL, GOVERNANCE (ESG) DISCLOSURE TERHADAP MARKET VALUE DENGAN ENVIRONMENTAL RISK OF INDUSTRY SECTOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar pada Indeks JII70 (Jakarta Islamic Index 70) BEI periode 2019-2022) Audito, Judhistira; Yuyetta, Etna Nur Afri
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of ESG Disclosure on Market Value and to examine Environmental Risk of Industry Sector as a moderating influence between ESG Disclosure and Market Value. The independent variable of this study, ESG Disclosure is measured using the ESG Disclosure Score published by Bloomberg Terminal, for the dependent variable Market Value is measured using Tobin's Q ratio, and for the moderating variable Environmental Risk of Industry Sector is measured using GHG Emission, Climate change risk, and Energy Consumption Disclosure with content analysis. This study uses leverage and firm size as control variables. The population in this study are companies listed on the JII70 Index (Jakarta Islamic Index 70) consecutively during the 2019-2022 period. Sampling was carried out using purposive sampling method which is sampling based on certain predetermined criteria. The total number of companies sampled was 110 companies, the analysis method in this study was the MRA (Moderated Regression Analysis) method. The results of the study show that ESG Disclosure has a significant positive effect on Market Value, and Environmental Risk of Industry Sector weakens the relationship between ESG Disclosure and Market Value.
PENGARUH KOMPENSASI DAN KARAKTERISTIK EKSEKUTIF TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2021) Cahyati, Tenia Nur; Yuyetta, Etna Nur Afri
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine and provide empirical evidence regarding the effect of compensation and executive characteristics on tax aggressiveness proxied by effective tax rate. The variables used in this study are executive compensation, foreign directors, directors' accounting expertise, age of the CEO, CEO tenure, and female directors. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2021. Sampling in this study used purposive sampling method or sampling based on predetermined criteria and total sample was 36 manufacturing companies. This study uses multiple linear regression analysis methods. The results showed that the accounting expertise of directors have a positive and significant effect on tax aggressiveness. The CEO tenure have a negative and significant effect on tax aggressiveness. Meanwhile, executive compensation, foreign directors age of the CEO and female directors have no effect on tax aggressiveness.
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Fiolina, Allisa; Yuyetta, Etna Nur Afri
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted to examine the effect of corporate governance on financial distress. Variables used in the examination are managerial ownership, institutional ownership, foreign ownership, board of commissioner, independence commissioner, and board of directors as the dependent variables, and also financial distress as the dependent variable.The samples of this study are transportation and logistics companies listed on the Indonesia Stock Exchange from 2020 - 2022. The samples based on the purposive sampling method obtained a sample of 28 companies with a total of 84 samples for 3 years of research. The data is processed using logistic regression analysis.The results showed that foreign ownership, the board of commissioners, independence commissioners, and the board of directors did not affect the financial distress. While other findings indicate that other variables, managerial ownership and institutional ownership, have a negative and significant impact on financial distress.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA RIIL (Studi Empiris pada Perusahaan Subsektor Properti dan Real Estat yang Terdaftar di BEI pada Tahun 2019-2021) Ramadhani, Risti Kurnia; Yuyetta, Etna Nur Afri
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance on real earnings management. This study uses the proportion of independent commissioners, audit committee size, proportion of audit committees with accounting and financial expertise, frequency of audit committee meetings, size of the board of directors, managerial ownership, institutional ownership, and foreign ownership as independent variables and real earnings management as the dependent variable.            The population of this study is property and real estate subsector companies listed on the IDX in 2019-2021. The sample was determined using purposive sampling method and resulted in 43 companies that passed the criteria. The research hypothesis was tested using multiple linear regression analysis methods.             The test results show that the proportion of independent commissioners and the size of the board of directors have positive effect on real earnings management while the audit committee size, proportion of audit committees with accounting and financial expertise, frequency of audit committee meetings, managerial ownership, institutional ownership, and foreign ownership have no effect on real earnings management.
The Supply Side Factors Impact on the Effectiveness of Indonesian Government Internal Audit Function Alwi, Bramastya Datum; Yuyetta, Etna Nur Afri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.12736

Abstract

This study examines the effect of supply-side variables on the effectiveness of the Government Internal Supervisory Apparatus (GISA) function. These variables are organizational competence, organizational independence, compliance with audit implementation standards, risk-based audit planning, implementation of the Quality Assurance and Improvement Program (QAIP) and auditee attributes. The samples used in this study were 81 GISA units at the level of district and city governments. This work used a questionnaire to measure variables. Each unit of GISA was represented by a structural official or supervisor/auditor. Personnel occupying these positions were selected because they are considered to have an adequate understanding of the GISA. This study provides empirical evidence that, in the context of the Indonesian Government, organizational competence, risk-based audit planning and implementation of QAIP do not have a significant positive effect on the effectiveness of GISA’s function. Meanwhile, organizational independence, compliance with audit implementation standards and auditee attributes have a significant positive effect on the effectiveness of GISA’s function.
Co-Authors Ade Affinanda Ade Purbarangga Akbar Malik Muharam Alexander Kristianto Wasisto Alwi, Bramastya Datum Amaryllia Sari Kartika Anggi Pradipta Nugrohadi Annas Budi Wicaksono Ariani, Nenny Arifiandhita Salsabila Istiyanto Arlissa Rizky Audityani Audito, Judhistira Aulia Dewi Afdhalastin Bramastya Datum Alwi Brian Titriadi Cahyati, Tenia Nur Cahyo Kurniawan Chikita Juniarti Claudia, Andriane Deby Dwi Rahma Gusti Dian Elmawati Erwin Sa’diyah Fagry Maulana Fahren K, Ramdhani Fajar Dewantoro Fajar Jias Nugroho Febrina Claudya Tambunan Fiolina, Allisa Francisca Bulan Fransiska Dian Fransiska Dian Gea Randu Septiana Heri Atapson V Girsang Hidayat Setiadi Indah Purwati Irawan Jati Kusumo Irene Maitri Pandansari Isti Nazilah Hidayati Jeremy A.S. Hutabarat Khanifah Khanifah Khanifah Khanifah Komang Yuli Pridarsanti Leonardo Butarbutar Lovink Angel Dwi Karina Lyna Yuliana Maharani Syifa Dewi Azzahra Maryam Maryam Meliani Mukti Mochammad Aziz Ghoffar Muhamad Arief Sandy N Muhammad Noor Ardiansah Mutiara Hisanah Harahap Neni Hendayani Nenny Ariani Nidza Annisa Aziz Nindia Putri Patahita Nisa Alisva Anggreini Noviatara Dwi Putri Nur Istriasih Oktiana Rustami Pancawati Hardiningsih Pangihutan Siallagan Petrus Fraidylegif Putra Djatu Pramestya Galih Bima Putri Mutia Choirina, Putri Mutia Ramadhani, Risti Kurnia Raymond Immanuel Resa Setya Nugroho Resty Ramandini Reyhan Fadhil Zachary Rizqy Ade Katutari Robi Asroni Rusdan Radifan Rusli Tohir Sa?diyah, Erwin Saesar Adhidewanto Sandiba Giwang Permata Dewi Setia Eka Winasis Silmy Alfatir Karimullah Simangunsong, Andrian Hardianto Sindi Retno Noviana Theofilus Kristian Besir Thresya Stephani Titis Muktiasih Tria Karina Putri Virky Septiani Putri Wina Anindya Yudi Setiawan Yunika Dewi Lestari Yusri Ramadhana, Yusri Zulfikar Rizky