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All Journal Jurnal Bisnis Darmajaya Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Akuntansi Bisnis Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Kewarganegaraan Jurnal Manajemen Mandiri Saburai (JMMS) Jurnal Akuntansi dan Keuangan (JAK) E-journal Field of Economics, Business and Entrepreneurship (EFEBE) BULLET : Jurnal Multidisiplin Ilmu
Amelia, Yunia
Department Of Accounting, Faculty Of Economics And Business, University Of Lampung
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Faktor-Faktor yang Mempengaruhi Equity Risk Premium (Studi Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2020) Rona Nabila Gusrima; Einde Evana; Yunia Amelia; Lindriana sari
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 2 (2022): Vol.1 No.2 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1433.133 KB) | DOI: 10.23960/efebe.v1i2.21

Abstract

This study aims to empirically examine the factors that influence the equity risk premium in companies listed on the IDX. This study uses a data sample of 34 property and real estate companies listed on the Indonesia Stock Exchange with an observation period of 6 years from 2015-2020, which were taken using the purposive sampling method. The variables used in this study are audit tenure, book to market equity ratio, firm size, leverage, and earnings per share. The analytical technique used in this study is linear regression multiple, namely to determine the effect of audit tenure, book to market equity ratio, firm size, leverage, and earnings per share of the equity risk premium. The results showed that statistically the independent variable audit tenure had a positive effect and the book to market equity ratio had a negative effect on the equity risk premium. while the variables of firm size, leverage, and earnings per share have to effect on the equity risk premium.
Does Religiosity Matter? Experimental Research on Abusive Supervision in Budgetary Slack Creation Yenni Agustina; Yunia Amelia; Aryan Danil Mirza BR
The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.641

Abstract

Abusive supervision behavior has long been a problem in the budgeting process. Its nature has been proven to damage individuals and significantly impact the corporate environment. Several studies related to Abusive supervision show evidence that individuals who experience abusive supervision tend to do Budgetary Slack. Meanwhile, religiosity, which is predicted as a personal value that can control individuals from committing acts outside the norm or harming the company, sometimes has little effect. Several studies have shown that high religiosity does not prevent individuals from taking despicable actions such as earnings management, Budgetary Slack, commitment escalation, and others. Is there anything wrong with religiosity as an individual's value? Does this occur due to variable measurement error (instrument) or method bias in sampling? Researchers tried to compare various instruments related to religiosity to obtain the most appropriate measurement, especially by photographing this phenomenon. We surveyed 83 participants using the experimental method with a 2x2 factorial design to understand how religious belief might buffer against the destructive effects of abusive supervision on budgetary slack. The results of this study are expected to be a reference (empirical evidence) related to the role of religiosity as a personal value in preventing destructive behavior of individuals, especially in the budgeting process.
Pengaruh Karakteristik Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Bambang Catur Pambudi; S. Sudrajat; Yunia Amelia
BULLET : Jurnal Multidisiplin Ilmu Vol. 2 No. 4 (2023): BULLET : Jurnal Multidisiplin Ilmu (INPRESS)
Publisher : CV. Multi Kreasi Media

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Abstract

This study aims to analyze the influence of characteristicsfraud pentagon in indicating acts of fraudulent financial reporting in 27 Indonesian financial sector companies from 2016 to 2020. This study uses five independent variables in the form ofExternal Pressure, External Audit Quality,Change in Auditor, Change of Directors, andDualism Position as an indicatorfraud pentagon with the dependent variable of financial statement fraud. This study uses multiple linear regression analysis method. The results of the analysis obtained thatExternal Pressure, Change in Auditor, and Director Change has a positive effect on fraudulent financial reporting. However, External Audit Quality and Positional Dualism do not affect such reporting fraud.
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon pada Perusahaan Carbon-Intensive Industry Rendi Wibowo; Saring Suhendro; Yunia Amelia; Tri Joko Prasetyo
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.3511

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang mempengaruhi pengungkapan emisi karbon pada perusahaan intensif karbon yang terdaftar pada Bursa Efek Indonesia pada periode tahun 2016-2020. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan studi pustaka baik di website perusahaan maupun di bursa efek Indonesia. Tekni pengumpulan data yang digunakan adalah purposive sampling untuk menentukan sampel pada penelitian ini. Sampel yang digunakan sebanyak 138 perusahaan dengan metode pengolahan data menggunakan analisis statistik deskriptif, uji asumsi klasik, uji hipotesis, dan uji koefisien determinasi. Hasil pada penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas, kepemilikan manajerial, dan kepemilikan institusional memiliki pengaruh yang positif terhadap pengungkapan emisi karbon. Selain itu, dapat diketahui bahwa leverage perusahaan memiliki pengaruh yang negatif pada pengungkapan emisi karbon sedangkan total aset turnover, kinerja lingkungan, regulator, dan media exposure tidak memiliki pengaruh terhadap pengungkapan emisi karbon.Kata Kunci: Pengungkapan Emisi Karbon, Industri Intensif Karbon AbstractThis study aims to analyze what factors affect the disclosure of carbon emissions in carbon-intensive companies listed on the Indonesia Stock Exchange in the period 2016-2020 years. The method used in this study is a quantitative research method with literature studies both on the company's website and on the Indonesian stock exchange. The collection technique the data used is purposive sampling to determine the sample in this study. The sample used as many as 138 companies with data processing methods using analysis descriptive statistics, classical assumption test, hypothesis testing, and coefficient of determination test. Results of the research show that firm size, profitability, managerial ownership, and ownership institutions have a positive influence on the disclosure of carbon emissions. In addition, can it is known that the company's leverage harms the disclosure of emissions carbon while total asset turnover, environmental performance, regulators, and media exposure do not affect the disclosure of carbon emissions.Keywords : Carbon Emission Disclosure, Carbon Intensive Industry
Co-Authors Andri Winata Arif Sahputra Aryan Danil Mirza. BR Bambang Catur Pambudi Dharma, Fitra Diajeng Fitri Wulan Dina Ayu Seftiana Einde Evana Einde Evana Fadhilah Nuraini Fajar Gustiawaty Dewi Kiagus Andi Lia Ulviana Lindriana sari Lindrianasari Rani Aprilian Rendi Wibowo Rindu Rika Gamayuni Rona Nabila Gusrima Saring Suhendro Sudrajat sudrajat Tri Joko Prasetyo yenni agustina Yuliansyah Yuliansyah