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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Owner : Riset dan Jurnal Akuntansi Jambura Accounting Review Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akademi Akuntansi (JAA) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Anita Anita
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Informasi Akuntansi Lingkungan: Apa yang Memotivasi Perusahaan untuk Mengungkapkan? Friendty Friendty; Anita Anita
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.542

Abstract

Over the years, there has been an increase in corporate initiatives in the area of environmental reporting practices. The study is conducted to analyze the factors that influence the disclosure of environmental accounting in companies in Indonesia. The sample in this study are 44 entities listed on the IDX from 2016-2020 which are collected by purposive sampling method. The data analysis technique used is panel data regression which is tested with SPSS and Eviews. The results show that firm size, auditor independence and public ownership do not affect environmental disclosure. Profitability affects environmental disclosure negatively. Leverage, listing period and company reputation positively affect environmental disclosure.
Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan, Kepemilikan Keluarga, dan Tata Kelola Perusahaan Terhadap Penghindaran Pajak Robby Krisyadi; Anita Anita
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.599

Abstract

Perpajakan adalah hal penting yang dapat menambah pendapatan negara tetapi mengurangi pendapatan perusahaan atau pajak. Oleh karena itu, penghindaran pajak dilakukan oleh manajemen perusahaan untuk memaksimalkan pendapatan perusahaan mereka. Penelitian ini dilakukan atas dasar untuk memeriksa efek dari pengungkapan tanggung jawab sosial perusahaan, kepemilikan keluarga, dan tata kelola perusahaan pada penghindaran pajak. Rasio penghindaran pajak perusahaan dalam penelitian ini diproksi dengan Effective Tax Rate (ETR) dengan membagi jumlah beban pajak dengan pendapatan sebelum pajak. Pengungkapan tanggung jawab sosial perusahaan di proksi dengan indeks GRI dengan jumlah indikator 91 item pengungkapan, kepemilikan keluarga diproksi dengan persentase atas kepemilikan keluarga dalam satu perusahaan dan tata kelola perusahaan diproksi dengan indikator GG sebesar 15 item. 136 perusahaan di Bursa Efek Indonesia (BEI) periode 2016-2020 dipilih sebagai sampel penelitian memakai teknik purposive sampling. data yang digunakan dalam analisis ini adalah data panel yang diproses menggunakan SPSS dan Eviews. SPSS digunakan untuk mendeteksi data outlier yang kemudian akan diregresi menggunakan Eviews. Hasil uji menunjukkan kepemilikan keluarga dan pengungkapan tanggung jawab sosial perusahaan memiliki efek signifikan dan positif pada penghindaran pajak sementara variabel tata kelola perusahaan tidak punya efek pada penghindaran pajak. Kata kunci: Tata Kelola Perusahaan, Pengungkapan Tanggung Jawab Sosial Perusahaan, Kepemilikan Keluarga, Penghindaran Pajak
Kinerja Perusahaan dan Corporate Social Responsibility: Peran Moderasi dari Perusahaan Keluarga Anita Anita; Maissy Maissy
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6544

Abstract

Purpose - Corporate Social Responsibility (CSR) can be defined as a commitment and form of action taken by a company regarding social responsibility and the surrounding environment with the aim of improving the welfare of people's lives and strengthening relationships between stakeholders. The purpose of this study is to examine the relationship between firm performance and CSR moderated by family firm variables and firm size, leverage, and equity ownership concentration as control variables. Research Method - The sample used in this research is quantitative data with a purposive sampling technique. Based on the criteria, the number of samples collected is 240 samples from 48 companies in the period 2016-2020. The sample data is tested using panel data regression. Findings - The result of this study indicates that there is a significant negative relationship between the firm performance variable on CSR. The moderating variable, family firm, strengthens the relationship between firm performance and CSR. Implication - The findings of this study imply that the higher the firm performance and profits obtained from stakeholders, the company must also be more serious in paying attention to CSR issues, implement and disclose them following the demands of stakeholders instead of exploiting them more. Stakeholders must pay more attention, especially to family companies. Policymakers to evaluate existing regulations of CSR. They should encourage the implementation and disclosure of CSR in Indonesia, which will be beneficial for stakeholders and the company itself.
Pengaruh Struktur Kepemilikan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Dimoderasi oleh Independensi Dewan Direksi Putri Hana Khairunnisa; Anita Anita
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6095

Abstract

The main focus of this study is to examine the interactions effect of ownership structure on corporate social responsibility disclosure and the moderating effect of board independence. The control variables used are profitability, firm size, firm age, leverage, and board size. A total of 451 companies are used and listed on the Indonesia Stock Exchange (IDX). The purposive sampling method is used in the company's annual report from 2015-2019 and is processed using Eviews. The findings obtained after testing the data show that foreign ownership has a positive and significant effect. The moderating effect of the board independence in this study affects the ownership structure (government, institutional, and foreign) on the disclosure of corporate social responsibility which is significantly positive.
Kinerja Perusahaan: Pengaruh Karakteristik Dewan dan Struktur Kepemilikan Anita Anita; Nurkhalifa Fajriya
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.756

Abstract

The purpose of this observation was to empirically examine the effect of ownership structure and board characteristics on company performance. This observation used independent variables namely ownership concentration, state ownership, institutional ownership, managerial ownership, the board size, independent director, independent audit committee, audit committee meeting, and financial expert with the dependent variable as company performance. This observation used sample of 416 companies that are appropriate with the specified characteristics and are listed on the 2014-2018 Indonesia Stock Exchange. This observation analysis data used SPSS and Eviews version 10 programs. From the results of observations produced, the concentration of ownership, independent director, and independent audit committees have significant impact on company performance. While other variables such as state ownership, institutional ownership, managerial ownership, board size, audit committee meetings, and financial expert do not have impact that can affect company performance.
Tanggung Jawab Sosial Dan Risiko Sistematis: Efek Moderasi Dari Fleksibilitas Keuangan Dan Investasi Penelitian Dan Pengembangan Anita Anita; Lisa Lim
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.18188

Abstract

The study is conducted with the aim of examining the effect of corporate social responsibility on systematic risk in companies listed on the IDX for the period of 2016-2020. This study adds financial flexibility and research and development investment as moderators which are still remain unexplored in Indonesia. This research is expected to be able to make investors consider social responsibility as a factor in making investment decisions. The data taken are stock prices, annual reports and sustainability reports which are secondary data. Data collection using purposive sampling method with certain criteria so that the number of samples in this study amounted to 43 companies. In testing the hypothesis using panel data regression analysis techniques with eviews. The results of the regression analysis show that the existence of corporate social responsibility has a significant positive effect on systematic risk. The moderating variable of financial flexibility does not affect the relationship between CSR and systematic risk. Then the research and development investment variables weaken the relationship between CSR and systematic risk. Therefore, management is expected to pay attention to R&D investment in making CSR policies. This study explains that R&D investment is one of the important roles in company sustainability.
Sosialisasi Internet Sehat Dan Aman Di Smp Kristen Immanuel Batam Dalam Rangka Implementasi Mata Kuliah Kewarganegaraan Widijaya Widijaya; Anita Anita; Muhammad Zidane Khairi; Debora Ratna Cempaka; Dinda Nur Aini; Jeslin Jeslin; Finia Novarisy Zultia; Delny Delny
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.7025

Abstract

Internet Sehat dan Aman (INSAN) merupakan suatu program dari pemerintah Indonesia yang direncanakan oleh Kementerian Komunikasi dan Informatika Indonesia (Kemkominfo) dengan tujuan untuk mensosialisasikan penggunaan internet secara sehat dan aman dengan melibatkan seluruh komponen masyarakat. Implementasi Sosialisasi Internet Sehat dan Aman dalam Mata Kuliah Kewarganegaraan dilaksanakan di SMP Kristen Immanuel Batam. Sosialisasi ini bertujuan untuk memberikan dan meningkatkan pemahaman mengenai penggunaan internet dengan baik dan benar kepada para siswa di SMP Kristen Immanuel Batam. Kegiatan sosialisasi dilakukan dalam bentuk ceramah, diskusi, dan kuis berhadiah terkait materi yang telah disampaikan. Hasilnya adalah para siswa SMP Kristen Immanuel memperoleh informasi mengenai internet yang sehat dan aman dan mulai bijak dalam menggunakan internet.
Perancangan Dan Pelaksanaan Proyek Integritas Dan Gerakan Anti Korupsi Di Sekolah Menengah Atas Swasta Maha Bodhi Karimun Anita Anita; Widijaya Widijaya; Jesslyn Jesslyn; Mavrict Josephino; Salinda Salinda; Sellya Chandra; Stella Novianti; Winny Winny
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.7001

Abstract

Indonesia adalah salah satu negara terkorup di Asia. Kini, kata “Korupsi” sudah tidak asing lagi di lingkungan masyarakat. Terjadinya korupsi dikarenakan masyarakat menghadapi masalah ekonomi yang disebabkan oleh tingginya kebutuhan hidup dan pendapatan yang semakin berkurang. Korupsi dapat disebabkan dari faktor internal dan eksternal. Berdasarkan data Komisi Pemberantasan Korupsi, tingkat korupsi lebih tinggi pada pendidikan tingkat tinggi. Peserta didik yang duduk di bangku SMA merupakan generasi muda yang akan terus mengabdi sebagai pemimpin negara Indonesia kedepan. Oleh karena itu, perlu dilakukan pendidikan anti korupsi kepada generasi muda dengan tujuan menanamkan sikap integritas dalam diri. Penelitian ini bertujuan untuk menganalisis perbedaan tingkat pemahaman peserta didik SMAS Maha Bodhi Karimun sebelum dan sesudah implementasi. Metode penelitian yang digunakan adalah metode kuantitatif. Teknik pengumpulan data dilakukan dengan wawancara, observasi, dokumentasi, dan kuesioner. Implementasi penyuluhan dilakukan secara online dan offline. Implementasi secara online melakukan webinar dengan aplikasi Zoom Meeting terdiri dari sesi presentasi PowerPoint, video edukasi, diskusi, serta kuis. Sedangkan implementasi secara offline melakukan kampanye di sekolah SMAS Maha Bodhi Karimun berawal dari sesi pemberian modul dan video animasi. Selanjutnya, memasuki sesi diskusi dan permainan yang dilakukan secara berkelompok. Luaran kegiatan yang diberikan, yaitu video edukasi, modul pembelajaran, PowerPoint, piagam, hadiah kepada pemenang, publikasi media massa di website Warta Kepri, publikasi poster di Instagram dan publikasi artikel tentang “Integritas dan Gerakan Anti Korupsi” di laman National Conference for Community Service Project (NaCosPRO). Hasil implementasi menunjukkan peningkatan pemahaman peserta didik sebelum dan sesudah dilakukan implementasi. Peningkatan pemahaman menjadi solusi pemutus rantai korupsi sejak dini dengan menanamkan pola pikir anti korupsi dan sikap integritas.
Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel Moderasi Anita Anita; Eren Eren
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i2.33766

Abstract

Corporate Social Responsibility (CSR) disclosure has been an important aspect of assessing companies these days. Indonesian listed companies have begun to disclose CSR through sustainability reports because they understand the importance of CSR in improving company efficiency and reputation. CSR certainly cannot be separated from corporate governance, namely the attributes of the board. Therefore, the study was implemented with the aim of discovering the impact of board attributes on CSR with financial performance as a moderation variable. CSR in the study was measured using GRI standards. Researchers used associative causal research aimed at examining the relationship of the studied variables. Secondary data that formed in the quantitative approach were obtained from the annual and sustainability report of listed companies contained on the IDX website. Samples from the study were sorted out using the purposive sampling method which amounted to 52 companies. The study has managed to show that board independence had a significant influence on CSR. Financial performance as the moderating variable weakened the board size-CSR and CEO duality-CSR relationships. Study results can be utilized by readers and subsequent researchers in enriching the existing literature on CSR topics. Keywords: Corporate Social Responsibility, Board Attributes, Sustainability Report, Financial Performance
Komite Audit dan Kinerja Perusahaan: Peran Moderasi dari Konsentrasi Kepemilikan dan Kekuatan CEO Anita Anita; Chichi Nabilah Cahyati
Jambura Accounting Review Vol. 4 No. 1 (2023): Jambura Accounting Review - February 2023
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v4i1.70

Abstract

Penelitian dilakukan guna mengetahui pengaruh moderasi apa yang diberikan oleh konsentrasi kepemilikan dan kekuatan CEO pada hubungan antara komite audit dan kinerja perusahaan tercatat pada Bursa Efek Indonesia dalam periode 2017-2021. Data penelitian terdiri dari 460 perusahaan yang sesuai kriteria pemilihan sampel dengan mengadopsi metode purposive sampling. Metode analisis regresi panel digunakan di dalam studi ini. Penelitian ini memberikan hasil bahwa komite audit tidak memiliki efek pada kinerja perusahaan. Pengaruh moderasi konsentrasi kepemilikan juga tidak berpengaruh pada hubungan komite audit pada performa perusahaan. Namun, kekuatan CEO ditemukan dapat memperkuat hubungan antara independensi komite audit dan kinerja perusahaan dengan pengukuran ROA. Kekuatan CEO meningkatkan keefektifan komite audit pada kinerja perusahaan. Dengan kekuatannya, CEO perlu melakukan pemilihan anggota yang independen, serta lebih memperhatikan aspek integritas dan kapabilitas dalam pemilihannya.
Co-Authors Aditya Sabil Pratama Niza Angelica Laura Loren Angelin Angelin Angelin Putri Wanda Chichi Nabilah Cahyati Cindy Francesca Debora Ratna Cempaka Delny Delny Dinda Nur Aini Ellen Ellen Eren Eren Fakhri Alfitra Finia Novarisy Zultia Friendty Friendty Irgi Prayoga Jackson Jackson Jeny Jeny Jeslin Jeslin Jessica Jessica Jesslyn Jesslyn Jhony Susanto Lasma Krisna Monika Leo Fernando Lisa Angelia Lisa Lim Maissy Maissy Mavrict Josephino Muhamad Tuffail Algausy Muhammad Zidane Khairi Nadia Karlina Nini Cartina Nurkhalifa Fajriya Putri Hana Khairunnisa Putri Nabila Az-Zahra' Rendi Suriadi Robby Krisyadi Safira Febrina Salinda Salinda Sellya Chandra Shermay Shermay Siska Morales Stella Novianti Suryani Suryani Tommy Frank Gultom Trifni Trifni Twyra Huang Vellia Licca Vivi Marlin Widijaya Widijaya Winny Winny Yati Yati