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All Journal EL-MUHASABA Proceeding SENDI_U Measurement : Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JURNAL PENDIDIKAN TAMBUSAI Jurnal Equity 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 HelFin Journal
Carmel Meiden
Program Studi Akuntansi K wik Kian Gie School of Business
Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry 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 Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Social Sciences Veterinary Other

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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.
Conflict Structuration in Audit Findings Negotiation: A Case Study of a Private University Reaccreditation in North Jakarta Meiden, Carmel; Dema, Yosef; Djuitaningsih, Tita
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8724

Abstract

This research examines the structuration of conflicts during the negotiation of audit findings within the context of private university reaccreditation. The study focuses on identifying the key factors that initiate and escalate conflicts, as well as the strategies employed by auditors and university officials to manage and resolve these conflicts. It also explores the influence of power dynamics, communication, and economic constraints on the negotiation process. The research utilizes qualitative methods, including observations of auditor-auditee interactions and document analysis, to investigate the complexities of audit negotiations. The study is anchored in Giddens' Structuration Theory, which provides a framework for understanding how institutional structures and individual actions shape the conflict dynamics. The findings reveal significant power imbalances between auditors and auditees, communication challenges, and economic constraints that contribute to the structuration of conflicts. The study also highlights how procedural rigidity and the struggle to align local practices with international standards exacerbate these conflicts, ultimately impacting the outcomes of the reaccreditation process. The research underscores the need for improved decision-making processes, genuine compliance practices, better resource management, and effective communication to enhance the reaccreditation process. These findings offer valuable insights for policy development and institutional governance in the higher education sector.
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 Kodu, Anselmus Rufus 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 Tita Djuitaningsih Triyani, Yustina Valencia, Shita Vanessa, Ferent Vernanda, Amelia Wibowo, Yohannes Winata, Tri Sudjadmiko Wuga, Silviana Wulandari, Sarifah Yosef Dema Zulfikar Ikhsan Pane