Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Indonesian Journal of Economic & Management Sciences (IJEMS)
Dewi, Susana
STIE La Tansa Mashiro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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

Found 3 Documents
Search

 1 
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT SERTA DAMPAKNYA KEPADA NILAI PERUSAHAAN Susana Dewi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.361

Abstract

This study aims to examine the effect of firm size and profitability on the disclosure of sustainability report and its impact to company value. The research was conducted on mining manufacturing industries in Indonesia listed on Indonesia Stock Exchange year 2011-2017. Company size measured using total asset logarithm natural, profitability measured using ROA, ROE, PM, sustainability report disclosure measured using SRDI based on Global Reporting Index (GRI) indicator, company value measured using PBV. The sample of research using purposive sampling method. The research design is quantitative, secondary data type, data source obtained from www.idx.co.id, yahoo finance.com, internal website of each company and Investment Gallery of Indonesia Stock Exchange Untirta Serang. Data analysis techniques use classical assumption test, multiple linear regression analysis and simple linear regression analysis using Statistical Package The Social Science (SPSS). The test results prove that the size of the company affect the disclosure sustainability report. Profitability has no effect on the disclosure of sustainability report. The disclosure of sustainability report has no effect on company value.
KODE ETIK DAN TATA LAKU DALAM MENJAGA EKSISTENSI AKUNTAN (STUDI PADA SAUNG ANGKLUNG UDJO) Susana Dewi; Karsam Karsam; Erfan Erfiansyah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.717

Abstract

The industrial revolution 4.0 and Society 5.0 affects all aspects of the order of life, which causes the accounting profession to carry out transformations but still uphold the code of conduct and professionalism. This study aims to determine the ethics in the accounting profession's behavior in carrying out the transformation to the Industrial Revolution 4.0 and the Era of Society 5.0. Methods This research uses a qualitative study approach with an interpretive paradigm. The sample in this study was Saung Angklung Udjo-Bandung, West Java, which was held in early November 2021. The data was obtained by interviewing sources from the PR/Marketing, the Production and Warehouse, and the Art Performance Department. The results showed that the pamali culture in Saung Angklung Udjo as a Sundanese cultural heritage is still very strong, especially in the manufacture of angklung and the selection of raw materials, the behavior in playing the art of angklung to face the socialites of the changes in the era of the industrial revolution 4.0 towards the era of sosiety 5.0, Saung Angklung Udjo must do digital transformation, this is in line with the role of accountants in the pandemic era in order to pass the industrial era 4.0 to welcome the era of society 5.0, it is necessary to transform in various fields but still uphold the code of ethics and professionalism of accountants. By carrying out the transformation, accountants should be able to reduce deviations from the code of conduct by complying with the code of ethics, among others; Professional Responsibility, Public Interest, Integrity, Objectivity, Professional Competence and Due Care, Confidentiality, Professional Conduct and Technical Standards. This study learns more about the transformation of accountants by maintaining a pamali culture or code of ethics, code of conduct and professionalism of accountants in dealing with the socialites of the industrial revolution 4.0 towards the era of society 5.0.
The Role of Internal Audit, Code of Ethics, and Independence on Audit Quality (Case Study at the Inspectorate Office of Banten Province in 2022) Susana Dewi; Humairoh As Salma; Karsam; Paniran; Herlina
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 1 (2023): February, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i1.3231

Abstract

In order to realize good governance, which is like good governance, it is hoped that regional governments can increase transparency, accountability, and fairness in regional financial management. This study aims to analyze the role of internal audit on audit quality, the role of a code of ethics on audit quality, independence on audit quality and the influence of the role of internal audit, code of ethics and independence on audit quality. This research uses quantitative methods. The population used in this study were 67 respondents/auditors in the Insectorate Office of Banten Province. Sampling used a purposive sampling method using primary data, the primary data in this study was in the form of data from questionnaires distributed. Research data were analyzed using multiple linear regression analysis with the help of SPSS version.25. The results of this study found that Internal Audit has no partial effect on Audit Quality, the Code of Ethics and Independence has a partial effect on Audit Quality. Internal Audit, Code of Ethics and Independence simultaneously have a positive and significant effect on Audit Quality
Co-Authors Erfan Erfiansyah Herlina, Herlina Humairoh As Salma Karsam Karsam Karsam Paniran Paniran