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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Akuntansi dan Keuangan Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Applied Quantitative Analysis (AQA) MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Akuntansi
Riki Martusa
Universitas Kristen Maranatha
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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RISK MANAGEMENT, COMPANY RISK, MODERATING ROLE OF BOARD GENDER DIVERSITY Gunawan, Johanes Felix; Hakim, Rio Christantio; Martusa, Riki; Meythi, Meythi
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v27i1.2686

Abstract

The research has intention to observe the impact of corporate board risk management on the risks faced by the company moderated by board gender diversity in non-financial corporations indexed on the Indonesian stock index during 2023. This research sample consist of 704 non-financial corporations indexed on the Indonesian stock exchange during 2023 and issued 2023 annual reports. This research finding that management of risk conducted by the board negatively affects the risks faced by the company. Gender diversity moderates this relationship with mixed results where the presence of women has positive result while moderate the relationship between risk management and firm risk while gender diversity in corporations board has negative result while moderates the relationship betwixt risk management and firm risk. Contribution of this study is to enrich the literature related to risk management and gender diversity in corporation board in the Indonesian context and provides an overview of the impacts of implementing policies to promote diversity in gender in Indonesian companies
BEYOND NUMBERS: UNRAVELING THE IMPACT OF HUMAN CAPITAL, BUSINESS SIZE, AND IT ON DATA ACCURACY Riyanto, Naomi Fani; Rapina; Martusa, Riki; Meythi; Gunawan, Johanes Felix
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23099

Abstract

This study aims to analyze the influence of human resource competence, firm size, and the utilization of information technology on the quality of financial reporting. Financial reports serve as a crucial tool for conveying information about a company's business activities to the public. Micro, Small, and Medium Enterprises (MSMEs), which operate independently, contribute significantly to Indonesia's economy, particularly in absorbing a large portion of the workforce. Proper financial reporting is essential for MSMEs to monitor operational costs, understand financial conditions such as profit and loss, manage debts, and fulfill tax obligations accurately. This study employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to MSMEs in Bandung City. The sample consists of 82 randomly selected respondents. The collected data were analyzed using SEM-PLS. The results indicate that human resource competence and the utilization of information technology have a positive and significant impact on the quality of financial reporting. However, firm size does not influence the quality of financial reporting. MSMEs with adequate human resource competence tend to have high-quality financial reporting. MSMEs that utilize information technology also tend to have a better financial reporting system.
Co-Authors Alwi, Fachri Anastasya Regina Candra Asher, Steven Aurora Angela Candra Sinuraya Candra, Anastasya Regina Christine Dwi Karya Christine Dwi Karya S Cynthia Glennisa Darmasetiawan, Johannes Buntoro Eddy, Endah Purnama Sari Emmanuel Dwistia, Reynald Erwan Erwan Gunawan, Johanes Felix Hakim, Rio Christantio Henky Lisan Suwarno Joni Joni Kevin Widjaja, Kanisius Lidya Agustina M. Sienly Veronica Meythi, Meythi Mulyadi Mulyadi Nindy Tanison Oktavianti Oktavianti Permata, Nurul Intawaty Putri, Aulia Asriani Rapina Rapina . Rapina, Rapina Rapina Riyanto, Naomi Fani Verani Carolina Yasmin F., Rahajeng Yoanes Dicky Yolla Margaretha Zaniarti, Sri