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All Journal EL-MUHASABA Proceeding SENDI_U Syntax Literate: Jurnal Ilmiah Indonesia JURNAL PENDIDIKAN TAMBUSAI Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Ilmu Komputer dan Bisnis Jurnal Akuntansi dan Manajemen Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JURNAL AKUNTANSI Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of International Conference Proceedings Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Global Research on Economy, Business, Communication, and Information Asian Journal of Social and Humanities Equity Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Carmel Meiden
Program Studi Akuntansi K wik Kian Gie School of Business
Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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THE EFFECT OF FRAUD PENTAGON ON FRAUDULENT FINANCIAL STATEMENTS: A META ANALYSIS Hernadi, Kezia Natalie; Meiden, Carmel
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i1.2264

Abstract

This study aims to integrate research results from several journals to ascertain the impact of financial statement fraud (FFS) on fraud pentagon. FFS is an intentional effort by the company to mislead users of financial statements. Fraud pentagon explains the five elements causing FFS. The population in this study is a journal which not included in predatory journal for 2012-2022. There are 16 samples produced through purposive sampling. Secondary data for meta analysis techniques is produced through observation techniques in Seforra and Google Scholar. The results of integration show that the pressure, opportunity, capability and arrogance have positive effect on FFS as evidenced through (ṝ) calculating r table. While the rationalization variable has a negative effect on fraud financial statements.
Quality of Carbon Emissions Disclosure on Corporate Sustainability Report Gojek Period 2020 and Goto Period 2021 – 2022 Komala, Felicia; Meiden, Carmel
Journal Research of Social Science, Economics, and Management Vol. 3 No. 9 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i9.648

Abstract

The high level of air pollution which is increasing from year to year causes air quality to decline. One of the causes of the increase in air is the growth in the number of motorized vehicles which causes an increase in the amount of emissions released in the form of Carbon Monoxide (CO), Hydrocarbons (HC), Nitrogen Oxide (NO). This shows that climate change is occurring. Climate change is one of the environmental problems that is currently of concern to stakeholders. The Carbon Disclosure Project (CDP) is a non-profit organization that operates focused on addressing environmental issues. CDP works by publishing information sheets which are useful as a guide for companies to disclose greenhouse gas (GHG) emissions resulting from the company's business activities. The company publishes a sustainability report which reveals carbon emissions. GoTo is a merger between Gojek and Tokopedia where in 2020 Gojek published a sustainability report. Scoring of carbon emission disclosures both quantitatively and qualitatively was carried out in this research. During the 2020-2021 period, the highest level of suitability and quality of disclosure was obtained by GoTo. Quantitatively, the climate change category has high disclosure quality. Qualitatively, the GHG emissions calculation category has the highest disclosure quality.
Analisis Kualitas Assurance Statement yang Merujuk Kepada Standar AA1000AS dan ISAE3000 Serta Usulan Penyeragaman Standar pada Sustainability Report Nasution, Rahmat Arafat; Meiden, Carmel
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i8.15983

Abstract

Penelitian ini bertujuan untuk menganalisa sejauh mana kualitas assurance statement atas sustainability report dan bagaimana perbedaan kualitas assurance statement atas sustainability report dari emiten yang terindeks Sri-Kehati. Selain itu juga untuk dapat menilai kualitas assurance statement berdasdarkan standar yang digunakan serta assurace provider yang menerbitkannya. Jenis penelitian ini menggunakan pendekatan deskriptif kuantitatif. Populasi sararan dalam penelitian ini adalah emiten yang terindeks Sri-Kehati periode 2020-2022. Analisis data menggunakan descriptive content analysis. Hasil penelitian menunjukkan bahwa kualitas assurance statement atas sustainability report dari emiten terindeks Sri-Kehati keseluruhannya berkategori sedang di dalam semua kategori berdasarkan standar yang digunakan yaitu AA1000AS dan ISAE3000, berdasarkan sektor usaha serta assurance provuder.
Kualitas Assurance Statement Pada Laporan Keberlanjutan Perusahaan Periode Tahun 2020 – 2022 Aprianto, Rendi; Meiden, Carmel
Jurnal Ilmu Komputer dan Bisnis Vol. 15 No. 2 (2024): Vol. 15 No. 2 (2024)
Publisher : STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/jikb.v15i2.768

Abstract

Laporan keberlanjutan adalah laporan kinerja yang dibuat oleh perusahaan untuk mengukur, mengungkapkan, dan mengelola perubahan dalam rangka membuat kegiatan yang keberlanjutan. Peneliti menggunakan desain studi deskriptif dengan metode analisis isi secara kuantitatif dan kualitatif. Objek penelitian adalah 30 (tiga puluh) perusahaan yang konsisten menerbitkan laporan keberlanjutan disertai dengan pernyataan asurans dengan standar AA1000AS dan ISAE3000 periode tahun 2020 – 2022. Hasil penelitian menunjukkan tingkat kepatuhan berdasarkan gabungan elemen standar AA1000AS dan ISAE3000 berdasarkan total skor rata-rata secara kuantitatif berada pada tingkat 73% dan secara kualitatif berada pada tingkat 75%. Kesimpulan penelitian menunjukkan tingkat kualitas pernyataan asurans yang tinggi pada semua aspek berdasarkan penyedia jasa asurans, standar asurans yang digunakan, negara penelitian, tahun penelitian, perusahaan, dan sektor industri. Kata kunci : Kualitas, pernyataan asurans, laporan keberlanjutan
Pengaruh Penggunaan Instrumen Derivatif Terhadap Risiko Pasar: Analisa Sebelum dan Setelah Penerapan PSAK 71 Pada Institusi Keuangan Tahun 2015 – 2022 Razak, Nishnurtia; Meiden, Carmel
Jurnal Ilmu Komputer dan Bisnis Vol. 15 No. 2 (2024): Vol. 15 No. 2 (2024)
Publisher : STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/jikb.v15i2.770

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penggunaan instrumen derivatif (forward, futures, options dan swap) terhadap risiko pasar sebelum dan setelah penerapan PSAK 71 pada perusahaan sektor keuangan, serta mengetahui apakah penggunaan instrumen derivatif dapat lebih efektif. untuk mengurangi risiko pasar setelah penerapan PSAK 71. Penelitian menggunakan dasar teori portofolio modern, model penetapan harga aset modal dan teori penetapan harga arbitrase. Penggunaan instrumen derivatif dan penerapan PSAK 71 yang berorientasi pada manajemen risiko berdampak pada semakin besarnya volatilitas laba rugi. Penelitian dilakukan terhadap 50 perusahaan keuangan di BEI tahun 2015-2022, dengan pengambilan sampel purposive judgement dan pengujian hipotesis penelitian menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penggunaan instrumen derivatif dimaksud terbukti mampu menjelaskan risiko pasar sebelum dan sesudah penerapan PSAK 71, namun tiap jenis pengaruhnya terhadap risiko pasar bervariasi, dimana penggunaan options terbukti berpengaruh positif sebelum penerapan PSAK 71, penggunaan futures secara konsisten berpengaruh negatif baik sebelum maupun sesudah penerapan PSAK 71, sedangkan forward dan swap tidak terbukti.
Pengaruh Stakeholder terhadap Luas Pengungkapan Laporan Keberlanjutan pada Perusahaan yang Terdaftar di Indeks SRI-KEHATI, LQ45, JII, dan IDX BUMN20 Periode 2020–2022 Hasjim, Deandra; Meiden, Carmel
Global Research on Economy, Business, Communication, and Information Vol. 3 No. 1 (2025): Mei - Oktober 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/grebuci.v3i1.1798

Abstract

Starting in 2023, Jakarta will face air pollution causing 12,000 deaths. As a result, companies focus on creating sustainability reports to attract stakeholder attention. However, as of December 31 2021, only 154 companies had reported sustainability reports. This research aims to analyze the influence of stakeholders, including media, government ownership, institutional ownership, managerial ownership, and employee gender diversity, on the disclosure of sustainability reports in companies listed on SRIKEHATI, LQ45, JII (Jakarta Islamic Index), and BEI Index. This research uses multiple regression analysis of company sustainability report data and stakeholder characteristics from annual reports and company documents. The research results show that the media has a significant influence on the extent of disclosure of sustainability reports, while government ownership, institutional ownership, managerial ownership, and employee gender diversity do not have a significant influence on the extent of disclosure of company sustainability reports.
Co-Authors . Anastasia, . Abigail, Jane Abigail, Jane Adi Saputro, Jevontius Aleksander, Gabriel Alexandra, Celine Angelina Angelina Angeline angeline Angeline, Patricia Anggawijaya, Anthony Anggreani, Vemyta Annisa, Lutfi Aprianto, Rendi Arianto, Michael Caesaria, Meidy Aurora Calvin, Vincent Carolin, Charen Chenkiani, Princessa Leif Chika, Tania Martina Christabel, Devina desy wulandari Edeline, Edeline Effendy, Vicky Elisabeth Vita Mutiarawati Ferdinand, Filbert Fransisca, Tasya Gunawan, Prayogo Handayani, Maria Vania Hasjim, Deandra Hendarto, Kris Hernadi, Kezia Natalie Hiung, Steven Jenius Bun Fie Imeldinata, Evelyn Jennefer, Sanchian Junus, Anathasya Angelie Zeta Kertanegara, I Wayan Alvin Kevin kevin Khomara, Rania Komala, Felicia Kristianto, Andreas Bayu Kurniawan Boen, Adrianus Lafasya, Khalifa Laurencia, Odelia Leonard Pangaribuan Lie, Kelvin lim, william Limtaroli, Cindy Lionardi, Margaretha Lo, Angelica Mamamoba, Paulus Yusuf Mursalim, Valencia Nangoy, Gavriel Faith Nasution, Rahmat Arafat Novilia, Jessica Nurkhasanah Nurkhasanah Ovina, Maria Ellita Putri, Arshinta Chandra Putri, Viona Rahayu Ningsih Razak, Nishnurtia Ria Novianti Salibana, Jen Siswanto, Felicia Stephanie, Erika Sugi Suhartono Susilo, Lilianda Syaidana, Syifa Putri Tan, Clarissa Tania, Lina Thalia, Virissya Triyani, Yustina Valencia, Shita Vanessa, Ferent Vernanda, Amelia Wibowo, Yohannes Winata, Tri Sudjadmiko Wuga, Silviana Wulandari, Sarifah Zulfikar Ikhsan Pane