Article Per Year (5 Year)
p-Index From 2021 - 2026
3.237
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting Jurnal Bingkai Ekonomi (JBE) Eduvest - Journal of Universal Studies
Mutiara Tresna Parasetya
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Neuroscience Social Sciences

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SECARA ONLINE (Studi Empiris pada Perusahaan Sektor Keuangan tahun 2020 di BEI) Amelia Savitri; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

     This study aims to examine the effect of corporate governance mechanisms on disclosure of corporate social responsibility on company websites for companies engaged in the finance sector in Indonesia. This research refers to research conducted by Matuszak and Różańska (2019). Based on signal theory, the influence of corporate governance mechanisms on disclosure of corporate social responsibility has a positive influence. The research was conducted by taking a sample of 85 companies engaged in the finance sector. This research was taken using purposive sampling method and tested using multiple regression analysis method, classical assumption test and fit and goodness test. The results of the study show that company size has a positive effect on disclosure of corporate social responsibility. Meanwhile, profitability, leverage, and public ownership structure have absolutely no effect on the disclosure of corporate social responsibility.
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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021) Putri Sinta Syarif Syarif; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

           This research is motivated by the importance of dividend policy for investors in making investment decisions. In addition, there are differences in approach in previous studies regarding the factors that influence dividend policy in manufacturing companies. This study aims to identify the factors that influence the dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2021. The factors examined include liquidity, leverage, profitability, collateralizable assets, and growth in net assets. This study uses agency theory to generate testable hypotheses. Testing these hypotheses is expected to provide empirical findings.            This study uses secondary data from 195 manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The purposive sampling method is applied in this study, and the sample chosen includes 44 manufacturing companies. Furthermore, the analysis method used in this study is multiple linear regression.            The results of this study indicate that leverage and growth in net assets have a significant negative influence on dividend policy. Meanwhile, profitability and collateralizable assets have a significant positive influence on dividend policy. On the other hand, liquidity shows a positive but insignificant influence on the dividend policy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021) Tamara Purnama T Sitanggang; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze and describe the effect of Profitability, Liquidity, Leverage, Company Size, Audit Quality, and Audit Lag on Going concern Audit Opinions in Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. One of the issues in Indonesia that is related with a going concern opinion, namely one of the transportation companies in Indonesia which received an unqualified opinion by the auditing KAP, but later went bankrupt. The opinion received should indicate that the company's condition is good, but in reality the company is in a bad condition. This study uses agency theory to generate the hypothesis to be tested. This study used a purposive sampling technique with certain criteria in sampling. According to the specified criteria, obtained 100 research samples for 5 consecutive years and used logistic regression analysis as a data analysis technique. The results of the study show that liquidity has a significant negative effect on acceptance of going concern audit opinions. Leverage and audit lag have a significant positive effect on acceptance of a going concern audit opinion. Meanwhile profitability, firm size, and audit quality have no significant effect on the acceptance of going concern audit opinion. The results obtained from the Nagelkerke R Square test were 69.6%. It can be concluded that there are 30.4% of other independent variables that influence the acceptance of going concern audit opinions, outside of the independent variables that have been tested in research.
Pengaruh Karakteristik Keuangan dan Tata Kelola Perusahaan terhadap Web Based Corporate Reporting Mutiara Tresna Parasetya
Jurnal Bingkai Ekonomi (JBE) Vol 3 No 2 (2018): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh karakteristik keuangan perusahaan (profitabilitas, leverage, dan likuiditas) dan tata kelola perusahaan (struktur kepemilikan publik, kompetensi komite audit, dan ukuran auditor) terhadap web-based corporate reporting. Penelitian ini merujuk pada penelitian yang dilakukan oleh Aly, Simon, dan Hussainey (2010). Berdasarkan hipotesa teori agensi dan teori sinyal, karakteristik keuangan dan tata kelola perusahaan memiliki pengaruh positif terhadap web-based corporate reporting. Penelitian ini menggunakan analisis regresi untuk menguji pengaruh karakteristik keuangan dan tata kelola perusahaan terhadap web-based corporate reporting. Penelitian ini juga menggunakan uji normalitas untuk memenuhi uji regresi. Penelitian ini menemukan bahwa terdapat beberapa karakteristik keuangan dan tata kelola perusahaan yang menjelaskan variasi tingkatan web-based corporate reporting pada perusahaan publik non keuangan di Indonesia. Profitabilitas, struktur kepemilikan publik, dan ukuran auditor sebagai faktor penentu web-based corporate reporting.
PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP CORPORATE VALUE DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2022) Hilmansyah Hilmansyah; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

For investors, in assessing the long-term prospects of a business entity, company value is a crucial indicator. Profitability and corporate governance are seen as key factors in increasing this value, while corporate social responsibility supports the relationship between variables. The analysis focused on 108 manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period, considering that this sector has a strategic contribution to the national economy and demonstrates consistency in corporate governance and social responsibility reporting practices.      In this study, a quantitative approach was applied by conducting an analysis of public companies. Regression tests were used to examine the indirect and direct effects between variables. The results of the test show that there is a significant influence between corporate governance and the level of CSR disclosure, but corporate governance is positioned as a measure of the audit committee. Profitability, in further testing, has a positive effect on Corporate Value, while CSR disclosure and corporate governance do not have a positive effect in part. The Sobel method used for mediation testing shows that CSR disclosure is not yet capable of being an intervening variable in the relationship between profitability or corporate governance and Corporate Value.      These findings indicate that the market does not prioritize social responsibility and corporate governance in assessing corporate value. As a result, for investors, the effectiveness of CSR is still relatively limited.
PENGARUH KAPABILITAS KETUA KOMISARIS DAN DIREKTUR UTAMA TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DENGAN KONTROL KELUARGA SEBAGAI VARIABEL MODERASI Khayla Diani Putri; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the effect of Chairman and Chief Executive Officer (CEO) capability on ESG disclosure, with family control as a moderating variable in family firms listed on the Indonesia Stock Exchange during the period 2020-2023. Based on Agency Theory, this study employed purposive sampling and selected 20 family firms, resulting in 80 observations tested using Moderated Regression Analysis (MRA). Leadership capability was measured through a four-dimensional composite index, family control was measured through three dimensions, and ESG disclosure was measured using 85 GRI Standards indicators. The results indicate that Chairman capability has a significant positive effect on ESG disclosure, while CEO capability does not have a significant effect. Family control is proven to weaken the positive effect of Chairman capability on ESG disclosure, but does not significantly moderate the relationship between CEO capability and ESG disclosure.
ANALISIS PENGARUH KEKAYAAN PEMERINTAH DAERAH TERHADAP KEPATUHAN INTERNET FINANCIAL REPORTING (IFR) DENGAN LOKASI GEOGRAFIS SEBAGAI VARIABEL MODERASI Rizqi Maulidan Prasetyo Aji; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines how the financial condition of local governments influences compliance in presenting financial reports via the Internet, with the geographical features of the region acting as a moderating variable. This study aims to analyze the effect of local government wealth on Internet Financial Reporting (IFR) compliance with geographical location as a moderating variable. The study used financial report data and websites from 528 local governments in Indonesia that met the research criteria during the period January–April 2026, using a purposive sampling technique. Hypothesis testing was conducted using multiple logistic regression analysis with the help of SPSS 26.0. Based on the results of the study, simultaneously the variables of local government wealth, geographical location, moderating variables, type of local government, and size of local government influence Internet Financial Reporting (IFR) compliance. However, partially only the type of local government has a significant effect on IFR, while local government wealth, geographical location, size of local government, and the interaction of moderation do not show a significant effect.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Adelia Naila Karisa; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Financial performance is proxied by Return on Assets (ROA) and Return on Equity (ROE), while ESG disclosure is measured separately through environmental disclosure, social disclosure, and governance disclosure. This study uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, Bloomberg, and the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 19 companies and 52 final observations after eliminating outliers. The data analysis method used is multiple linear regression with SPSS 29. The results indicate that environmental disclosure has no significant effect on ROA, but has a significant negative effect on ROE. Social disclosure has no significant effect on both ROA and ROE. Governance disclosure has a significant negative effect on ROA and ROE. These findings suggest that ESG disclosure in Indonesian energy sector companies has not yet been able to directly improve profitability. The results also indicate that sustainability disclosure may still be compliance-oriented and has not been fully integrated into operational strategies that generate short-term financial benefits.
PENGARUH PENGUNGKAPAN ESG TERHADAP TINGKAT PERTUMBUHAN BERKELANJUTAN PERUSAHAAN DENGAN MANAJEMEN MODAL KERJA SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2020 – 2024) Rachma Nur Wulandari; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on Sustainable Growth Rate (SGR) with Working Capital Management (WCM) as a moderating variable and Return on Assets (ROA) and firm size as control variables in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. This research uses a quantitative approach with panel data regression analysis using a Two-Way Fixed Effects model. The sample consists of 7 companies with a total of 35 observations selected through purposive sampling based on data availability during the observation period.The results show that ESG has a positive and significant effect on SGR, indicating that higher ESG disclosure increases the firm’s sustainable growth rate. Meanwhile, Working Capital Management (WCM) is found to moderate the relationship between ESG and SGR in a negative direction, thereby weakening the effect of ESG on sustainable growth. Furthermore, Return on Assets (ROA) and firm size as control variables are also found to have a positive and significant effect on SGR. These findings indicate that internal firm factors remain important determinants of sustainable growth. This study implies that ESG implementation should be accompanied by efficient working capital management in order to optimize sustainable growth.
Co-Authors Adelia Naila Karisa Aditya Septiani Agnes Charisika Waluyo Amelia Savitri Andrian Budi Prasetyo Ayu Novita Simanullang Dian Kristi Hanif Patria Prabantama Hilmansyah Hilmansyah Khayla Diani Putri Louis Valentino MH. Yuve Putra Haryadi Muchamad Syafruddin Muhammad Resha Bahtiar Putri Sinta Syarif Syarif Rachma Nur Wulandari Rifka Eka Ramadhani Rizqi Maulidan Prasetyo Aji Salsabila Firdausya Syachrul Yudi Habibie Tamara Purnama T Sitanggang