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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Madani Ensiklopedia Social Review Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Enrichment : Journal of Management Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi Trisakti Journal of Social Science Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Journal of Management Accounting, Tax and Production EBID:Ekonomi Bisnis Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Economic and Business Horizon NuCSJo : Nusantara Community Service Journal PESHUM
Christina Dwi Astuti
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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PENGARUH GREEN STRATEGY DAN GREEN INVESTMENT TERHADAP CARBON EMISSION DISCLOSURE DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL PEMODERASI Kamila Ramadhani; Christina Dwi Astuti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.17244

Abstract

This study aims to examine the effect of Green Strategy and Green Investment on Carbon Emission Disclosure with Media Exposure as a Moderating Variable. This study uses secondary data obtained from sustainability reports and annual reports. The research population is in the energy sector, the transportation and logistics sector, the infrastructure sector, and the basic materials sector from 2019 – 2021 with purposive data analysis for sampling technique, and sample companies in this research were 300 companies and there were 10 outlier data, so the total observation data in this research was 290 companies.  . The data analysis technique used in this research is multiple linear analysis. Further research is suggested to add independent variables that affect disclosure of carbon emissions such as environmental management system and green intellectual capital or expand the corporate sector used in conducting this research such as non-cyclical consumers, cyclical consumers, and technology. The results obtained from this study are that the influence of the green strategy has a positive effect on carbon emission disclosure. The effect of green investment has no positive effect on carbon emission disclosure. Media exposure is able to strengthen the effect of green investment on carbon emission disclosure, but is unable to strengthen the effect of green strategy on carbon emission disclosure
Pengaruh Kompetensi Auditor, Workload, dan Time Budget Pressure, Terhadap Kualitas Audit Dengan Etika Audit Sebagai Variabel Pemoderasi Muhammad Alfa Rizky; Christina Dwi Astuti
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2824

Abstract

Tujuan dari penelitian ini adalah menemukan informasi dari kompetensi Auditor, workload, dan time budget pressure, apakah bisa mempengaruhi terhadap kualitas audit yang mana disertai dengan variabel pemoderasi yaitu etika audit. Jenis dan metode dalam observasi ini yaitu kuantitatif dan kuesioner yang mana populasi dalam observasi ini yaitu auditor yang tentunya masih bekerja di Kantor Akuntan Publik di Jakarta. Dalam memilih sampel yang akan diambil pada observasi ini tentunya menggunakan purposive dan snowball sampling dimana sampling yang didapatkan berjumlah 216 responden. Kesimpulannya hasil yang didapatkan dalam observasi ini yaitu kompetensi auditor berpengaruh positif terhadap kualitas audit. Sementara time budget pressure terbukti berpengaruh negative, workload tidak berpengaruh negatif terhadap kualitas audit. Selain itu, etika audit tidak mampu memperkuat pengaruh kompetensi auditor terhadap kualitas audit dan etika audit tidak mampu memperlemah pengaruh dari workload, time budget pressure terhadap kualitas audit.
PENGARUH VOLUME EMISI KARBON, PENGUNGKAPAN EMISI KARBON, DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN Finni Afnilia; Christina Dwi Astuti
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17992

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh volume emisi karbon, pengungkapan emisi karbon, dan tata kelola perusahaan dengan indikator direksi, komisaris independen, komite audit terhadap nilai perusahaan. Sumber data penelitian ini adalah data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Adapun fokus penelitian ini adalah perusahaan energi dan barang konsumsi primer karena sektor-sektor tersebut memiliki kontribusi dalam menyumbang emisi karbon di Indonesia. Teknik pengambilan sampel dilakukan dengan teknik purposive sampling dan menghasilkan 81 perusahaan yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi data panel dan diolah dengan aplikasi software E-views versi 10. Hasil penelitian menunjukan bahwa direksi berpengaruh positif terhadap nilai perusahaan. Ukuran perusahaan berpengaruh negatif terhadap nilai perusahaan. Sedangkan volume emisi karbon, pengungkapan emisi karbon, komisaris independen, komite audit, dan leverage tidak berpengaruh terhadap nilai perusahaan.
Pengaruh Enterprise Risk Management, Kualitas Audit Eksternal, Dan ESG Disclosure Terhadap Nilai Perusahaan Rizki Widianto; Christina Dwi Astuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9125

Abstract

This research aims to empirically test the influence of Enterprise Risk Management (ERM), External Audit Quality, and ESG Disclosure on company value with company size and leverage as control variables. This type of research is quantitative causality research using secondary data. The population of this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample taken for this research was 136 which was obtained from the purposive sampling method. The analytical method used is multiple linear regression analysis. The results of this research show that Enterprise Risk Management (ERM) and ESG Disclosure have a positive effect on company value, while External Audit Quality has no effect on company value. The implication of the results of this research is that disclosure of ERM by the company to investors increases the trust of investors and potential investors in the company. Then ESG Disclosure also has a very important role for companies because by highlighting their environmental, social and governance performance, companies can have a better image in the eyes of society in general. Keywords: Company Value, Enterprise Risk Management (ERM), External Audit Quality, ESG Disclosure
Pengaruh Green Accounting Terhadap Nilai Perusahaan Siera Fini; Christina Dwi Astuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9130

Abstract

This study aims to examine and analyze the effect of green accounting, green intellectual capital and carbon emission disclosure on firm value. This type of research is quantitative research using secondary data. The population in this study are companies in the energy and industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sample of this research is 441 obtained by purposive sampling method. The analytical method used is panel data regression analysis. The statistical tool used is SPSS. The results of this study show that green accounting have a positive effect on firm value, but green intellectual capital and carbon emission disclosure don’t have an effect on firm value. Keywords: Green Accounting; Green Intellectual Capital; Carbon Emission Disclosure; Firm Value
Pengaruh Pengungkapan ESG, Financial Leverage, Operating Leverage Terhadap Risiko Sistematis Aisyah Maharani; Christina Dwi Astuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9133

Abstract

This study aims to analyze the effect of corporate sustainability, financial leverage, operating leverage on systematic risk. This research uses quantitative methods. The data used is ESG scores and financial reports available on the Indonesian Stock Exchange. The samples used in this study are company that listed on ESGL Index in period quartal 1st in 2021 until quartal 1st in 2023. Data were collected using purposive sampling. The total number of sample in this study is 46 companies with 9 period quartals, resulted 197 data. The result of the study using liniear regression analysis indicate that financial leverage has a positive effect on systematic risk. Then the results of linier regression analysis indicate that operational leverage and esg disclosure doesn't have any effect on systematic risk. Keywords: Systematic Risk, Esg Disclosure; Financial Leverage; Operating Leverage
ESG Disclosure dan Dewan Komisaris Independen terhadap Nilai Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi Hasna Shafira; Christina Dwi Astuti
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.8936

Abstract

This research aims to evaluate the impact of environmental disclosure, social disclosure, governance disclosure, and the existence of an independent board of commissioners on company value, by considering the role of audit quality as a moderating variable. The research method used is a quantitative causality approach using secondary data. The research results show that environmental disclosure, social disclosure and governance disclosure have a positive influence on company value. However, no significant influence was found from the existence of an independent board of commissioners on company value in the context of this research. In addition, audit quality is proven to strengthen the influence of environmental disclosure on firm value, but does not strengthen the influence of social disclosure and governance disclosure on firm value. The conclusion is that corporate transparency and accountability have a significant role in determining company value. Keywords: Independent Board of Commissioners, Environmental Disclosure, Governance Disclosure, Audit Quality, Company Value, Social Disclosure
Pengaruh Kinerja Lingkungan dan Women On Board terhadap Nilai Perusahaan dengan Komisaris Independen sebagai Variabel Moderasi Dandy Bintang Taufik Ridho; Christina Dwi Astuti
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.8998

Abstract

This research aims to empirically test the influence of environmental performance and the presence of women on board on company value, with an independent board of commissioners as a moderating variable. This type of research is quantitative causality with the use of secondary data. The population of this research is industrial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2020 to 2022. The research sample was 89 companies selected using a purposive sampling method. Data analysis was carried out using panel data regression analysis using Eviews 9.0 statistical software. The research results show that environmental performance and the presence of women on board do not have a significant influence on company value. However, an independent board of commissioners has been proven to be able to strengthen the influence of environmental performance and women on board on company value. The conclusion is that the existence of an independent board of commissioners plays an important role in optimizing the positive impact of environmental performance and the presence of women on board on company value. Keywords: Company Values, Environmental Performance, Women on Board, Independent Board of Commissioners
GRI STANDARDS-BASED SUSTAINABILITY REPORTING DISCLOSURE PRACTICES ACROSS COUNTRIES Rein Yosua Yehezkiel; Christina Dwi Astuti; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.17959

Abstract

The disclosure of sustainability reports based on GRI standards between countries has become a new trend in recent years. This is driven by various factors, such as increasing awareness of sustainability issues, increasing information demands from investors and other stakeholders, and increasing the number of sustainability reporting standards available. This study aims to determine the level of disclosure of sustainability reports in companies engaged in the basic materials and energy industry sector in developed countries (UK, Germany and France) and developing countries (Indonesia, Malaysia and Thailand). The content analysis method is used in this study to assess the content of sustainability reports or integrated company annual reports of 269 selected companies listed in the basic material and energy sectors of the stock exchanges of each country within the period 2019 to 2022. Based on the results of the analysis, it was concluded that the level of sustainability disclosure in accordance with GRI Standards in developed countries is higher than in developing countries for all sectors. In addition, it is also found that there are differences in the completeness of the presentation of sustainability topics where environmental topics are topics that are more fully presented in developed countries in all sectors than in developing countries which are more complete in presenting social topics in all sectors.
PERSEPSI PENGGUNA JASA LULUSAN PROGRAM SARJANA AKUNTANSI Murtanto Murtanto; Christina Dwi Astuti; Harti Budi Yanti; Ice Nasyrah Noor
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v9i2.14671

Abstract

This study aims to describe information about the competency needs of graduates who are very important in supporting success in the world of work, both soft skills and hard skills. Another objective is to obtain input on the factors that support the success of the learning process from the perspective of graduate users. This research is a descriptive study that uses primary data. Therefore, the data collection technique used in this study was a questionnaire as the instrument. The results of this study is that the soft skills and hard skills of graduates are the main support for success in the world of work. The supporting factor in the success of the learning process is an increase in the learning process and methods.   Penelitian ini bertujuan untuk mendeskripsikan kompetensi lulusan program sarjana akuntansi yang sangat penting dalam menunjang keberhasilan di dunia kerja, baik soft skill maupun hard skill. Di samping itu, mendeskripsikan faktor-faktor yang mendukung keberhasilan proses pembelajaran dari perspektif pengguna lulusan Penelitian ini merupakan penelitian deskriptif yang menggunakan data primer. Oleh karena itu, teknik pengumpulan data dalam penelitian ini adalah dengan menggunakan angket sebagai instrumennya. Kesimpulan yang diambil berdasarkan hasil penelitian ini adalah bahwa soft skill dan hard skill lulusan merupakan penunjang utama keberhasilan di dunia kerja. Faktor pendukung keberhasilan proses pembelajaran adalah peningkatan proses dan metode pembelajaran.
Co-Authors Achmad Hidayatullah Aisyah Maharani Alfira Tifa Muliza Alifa Salsabila Putri Amelia Sinaga Anugerah Putri Suciati Audrey Alvania Ayu Ekasari Ayu Sholekha Chandra Wanadri Dandy Bintang Taufik Ridho Darra Pradita Hidayat Deden Misbahudin Muayyad Deivy Ridha Rifani Dinda Anggia Damaputri Dira Dwi Rahmani Elfrida Ratnawati Elysia Intan Nursafa Etty Murwaningsari Fajar Eka Yuniarto FARAH MARGARETHA Febri Dwi Rohmatun Fellicia Fellicia Finni Afnilia Hannah Paramita Freed Harti Budi Yanti Haryo Kuncara Hasna Shafira Hasnawati Hasnawati Henny Setyo Lestari Ice Nasyrah Noor Indah Yunita Permatasari Jasmine Vyrza Qonita Jessica Gratia Naibaho Kamila Ramadhani Khalisa Zahra Putri Lala Lathifah Ariyani Liyanita Dewi Kurnia Meisy Meisy Moh. Ardan Makarim Corny Muhammad Alfa Rizky Muhammad Asril Khairi Mulyadi Siregar Mulyadi Siregar Murtanto Murtanto Nandha Pangestu Nesya Kartika Rahmawati Nirdukita Ratnawati Oktafalia Marisa Rein Yosua Yehezkiel Ririn Juliawaty Rizki Aditya Pratama Rizki Widianto Shindy Rismala Siera Fini Soeharjoto, Soeharjoto Syafira Nida Isyarani Tri Indahyanti Tri Kunawangsih P Wati Wati Yanti, Harti Budi Yvonne Augustine Sudibyo