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All Journal Jurnal Akuntansi Multiparadigma Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Media Akuntansi dan Perpajakan Indonesia (MAPI) Governors
I Dewa Ayu Eka Pertiwi
Universitas Brawijaya
Economics, Econometrics & Finance

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IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERLANDASKAN BUDAYA TRI HITA KARANA Pertiwi, I Dewa Ayu Eka; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1293.04 KB)

Abstract

Abstract: Corporate Social Responsibility Implementation Based on Tri Hita Karana Culture. This study aims to identify and to understand the implementation of CSR based on Tri Hita Karana at the Discovery Kartika Plaza Hotel. The ethnographic methods were used to obtain deeper and complete information. The research results found Integrated of CSR. It has a sense that the company as a business group in carrying out its activities always has a harmonious relationship with community, nature, and God. It produces four forms of implementation which are synergic and related to each other, namely of the implementation in the corporate, in the community, in the environment, and the matters relating to God.Abstrak: Implementasi Corporate Social Responsibility Berlandaskan Budaya Tri Hita Karana. Penelitian ini bertujuan untuk mengetahui dan memahami implementasi CSR berlandaskan Tri Hita Karana pada Discovery Kartika Plaza Hotel. Metode etnografi digunakan untuk mendapatkan informasi yang lebih mendalam dan utuh dari sudut pandang para informan. Hasil penelitian menemukan bahwa CSR Terpadu berarti “usaha perusahaan dalam menjalankan kegiatan bisnisnya secara lebih terintegrasi, baik antara tujuan perusahaan sebagai usaha bisnis, keharmonisan hubungan dengan masyarakat, alam, dan Tuhan. CSR Terpadu menghasilkan empat sinergi implementasi, yaitu implementasi di perusahaan, masyarakat, lingkungan, dan hal-hal yang berkaitan dengan Tuhan.
BISAKAH PENGETAHUAN AUDITOR DAN SPIRITUAL CAPITAL DIGUNAKAN UNTUK MENGATASI DILUTION EFFECT PADA AUDIT JUDGMENT? Pertiwi, I Dewa Ayu Eka; Munidewi, Ida Ayu Budhananda; Pradipa, Nyoman Angga
Media Akuntansi dan Perpajakan Indonesia Vol 3 No 2 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v3i2.2592

Abstract

The dilution effect indicates the use of inappropriate information to make predictions, where diagnostic information is diluted by non-diagnostic information. Under the influence of non-diagnostic information, human predictions are not correct. Auditor knowledge is the auditor's understanding of the level of a job, both conceptually and theoretically. The negative impact of the dilution effect can affect audit quality, which can affect the auditor's ability to categorize some information based on its relevance during the process. The purpose of this study was to examine whether the dilution effect and auditor knowledge gained from training and work experience, and spiritual capital affect audit considerations in determining fraud risk. In an organized situation, this study was conducted using vignette and ANOVA to test the three hypotheses and simple regression to test the fourth hypothesis. The subjects of this research are auditors from Public Accounting Firms, especially in Bali and Nusa Tenggara. There are several findings that can be expected in this study. First, the dilution effect has an adverse impact on the auditor's mind when making judgments during a fraud risk assessment. Auditors who are not exposed to the dilution effect will provide a more accurate assessment than auditors who are exposed to the dilution effect. Second, auditor knowledge has a significant effect on audit considerations in detecting fraud. Auditors who have higher knowledge will make more accurate assessments than auditors who have lower knowledge. The third finding is that auditors can be better at making audit judgments to assess the risk of fraud if they are equipped with spiritual capital. The fourth finding, however, shows that auditors who have higher knowledge and spiritual capital will still make inappropriate judgments during fraud risk assessments when they are exposed to the dilution effect.
The Effect Of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Financial Performance Pertiwi, I Dewa Ayu Eka; Dewi, Dewa Ayu Puspita; Kawisnawa, Putu Gede Wisnu Permana
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2384

Abstract

This study aims to empirically examine the effect of Corporate Social Responsibility and Good Corporate Governance on the financial performance of banking companies listed on the Indonesia Stock Exchange in 2017-2020. The research method used in this study is a quantitative method. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2017-2020, where the sample used was purposive sampling criteria and obtained as many as 10 banking companies. The data analysis technique used in this study is multiple linear regression analysis, F test, and t test. Based on the research results, it can be seen that Corporate Social Responsibility has a negative and insignificant effect on the financial performance of banking companies. The reason is because Corporate Social Responsibility activities in Indonesia are still based on volunteerism, so that many companies still consider Corporate Social Responsibility activities as a burden that can reduce company profits and have no effect on financial performance. In addition, the results of this study also found that Good Corporate Governance (which is proxied by the proportion of the number of commissioners and directors) has a positive and significant effect on the financial performance of banking companies. The reason is that the more the number of boards of commissioners and the board of directors in a company can help create good governance within the company, so that the creation of good governance within a company can help improve financial performance.
IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE ON FIRM VALUES IN THE MINING SECTOR Tamara, I Gusti Ayu Agung Tia Permata; Pertiwi, I Dewa Ayu Eka; Kristiantari, I Dewa Ayu
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 1 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i1.5072

Abstract

The objective of this research is to investigate the effects of the mining industry's adoption of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR), as represented by the audit committees, independentcommissioners, and board of directors, on company value. The study's secondary data sources were the annual reports and sustainability reports of mining businesses that were listed between 2018 and 2020 on the Indonesia Stock Exchange. Ten mining industry enterprises made up the sample, which was chosen using purposive sampling. Multiple linear regression analysis was employed to test the sample. The study's findings show that implementing CSR significantly and favourably affects a company's value. On the other hand, the application of GCG through the proxy of the board of directors has an insignificant and negative impact on firm value, independent commissioners have a large and positive impact on firm value, and audit committees have a positive and insignificant impact on firm value.
Co-Authors Dewi, Dewa Ayu Puspita I Dewa Ayu Kristiantari Kawisnawa, Putu Gede Wisnu Permana Munidewi, Ida Ayu Budhananda Nyoman Angga Pradipa Tamara, I Gusti Ayu Agung Tia Permata Unti Ludigdo