Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Media Riset Akuntansi Auditing & Informasi Journal of Islamic Digital Economics and Management Jurnal Riset Multidisiplin Edukasi
Sovi Ismawati Rahayu
Unknown Affiliation
Economics, Econometrics & Finance Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Tingkat Pengungkapan Sukarela Dalam Laporan Tahunan Terhadap Koefisien Respon Laba Sovi Ismawati Rahayu
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1973.972 KB) | DOI: 10.25105/mraai.v8i3.982

Abstract

The objectives of the research is to find out the impact of luntaty disclosures on earnings response coefficient (ERC). The populati n of this study was public manufacturing companies listed at Jakarta Stoc Exchange in 2005 period. There were 31 manufacturing companies meet th criteria was chosen as sample. This research is explanatory research, and th data analysis were treated as cross-section. Earning persistence, systematic risk company growth, leverage and company size which in prior stOies described ERC variation, in this research used as controlling vaable. The research hypothesis were tested using the multiple regression analysis. The result ofthis research before and after use the which described ERC variation show that voluntary disclosure had significantly negative influence  on earnings response coefficientKeywords: Voluntary Disclosures, Earnings Response Coeficient
ANALISIS IMPLEMENTASI ASEAN CORPORATE GOVERNANCE SCORECARD PADA PERUSAHAAN INDONESIAN TOP 50 PLCS: STUDI DESKRIPTIF KUALITATIF TERHADAP KOMPONEN TATA KELOLA PERIODE 2019–2023 Sovi Ismawati Rahayu; Sarah Fathiyyah Faatin
Jurnal Riset Multidisiplin Edukasi Vol. 3 No. 2 (2026): Jurnal Riset Multidisiplin Edukasi (Februari 2026)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v3i2.1776

Abstract

This study aims to analyze the implementation of the ASEAN Corporate Governance Scorecard (ACGS) in companies classified under the Indonesian Top 50 Publicly Listed Companies (PLCs) during the 2019–2023 period. Using a qualitative descriptive approach through content analysis of annual reports and ACGS score documents from 14 sample companies, this research identifies implementation patterns, score change trends, and variations in governance quality across industrial sectors. The findings reveal that ACGS scores of sample companies generally exhibited an increasing trend from an average of 94.96 points, with Responsibilities of the Board and Disclosure and Transparency being the highest-achieving components, while Rights of Shareholders and Role of Stakeholders still showed significant room for improvement. The banking sector dominated the highest score achievements, while the infrastructure and mining sectors showed greater variation. This study also reveals a gap between high ACGS scores and the actual financial condition of companies, indicating that ACGS implementation remains symbolic-administrative in some companies. These findings provide important implications for regulators, investors, and corporate management in promoting more substantive governance implementation.
PENGARUH ASEAN CORPORATE GOVERNANCE SCORECARD TERHADAP FINANCIAL DISTRESS: BUKTI EMPIRIS DARI INDONESIAN TOP 50 PLCs PERIODE 2019–2023 Sarah Fathiyyah Faatin; Sovi Ismawati Rahayu
Bridging Journal of Islamic Digital Economics and Management Vol. 3 No. 1 (2026): Desember-Maret
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan ASEAN Corporate Governance Scorecard (ACGS) terhadap financial distress pada perusahaan yang masuk dalam kategori Indonesian Top 50 Publicly Listed Companies (PLCs) tahun 2019. Financial distress diukur menggunakan Altman Z-Score dan variabel kontrol meliputi cash flow operations (CFO), firm size, leverage (DAR), serta profitabilitas (ROA). Dengan teknik purposive sampling, diperoleh 14 perusahaan sebagai sampel selama periode 2019–2023, menghasilkan 70 observasi. Analisis menggunakan regresi data panel Common Effect Model yang diolah dengan STATA 15. Hasil menunjukkan bahwa ACGS berpengaruh positif dan signifikan terhadap financial distress pada tingkat signifikansi 10% (koefisien = 0,025; p = 0,050), yang mengindikasikan fenomena symbolic compliance—skor tata kelola yang tinggi tidak mencerminkan implementasi substansial yang mampu mencegah tekanan keuangan. Untuk variabel kontrol, firm size (p = 0,000) dan leverage (p = 0,000) berpengaruh negatif signifikan, sementara CFO (p = 0,057) dan ROA (p = 0,898) tidak signifikan. Model memiliki kekuatan penjelasan yang tinggi (Adj. R² = 91,99%). Temuan ini mengimplikasikan bahwa penerapan ACGS di Indonesia belum efektif mencegah financial distress dan masih bersifat kepatuhan formal, di mana perusahaan yang mengalami tekanan keuangan justru cenderung meningkatkan skor tata kelolanya sebagai strategi defensif.
Co-Authors Sarah Fathiyyah Faatin