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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Modernisasi Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business UBS Jurnal Akuntansi dan Keuangan (JAK) Jurnal Arastirma Akuntansi'45 Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Unimus Journal of Ekonomics, Finance, and Management Studies
Rita Wijayanti
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh PAD, DAU, Pertumbuhan Ekonomi, Luas Wilayah Dan Jumlah Penduduk Terhadap Belanja Modal (Studi Empiris Kabupaten/Kota Se-Jawa Tengah Periode 2018-2020) Dian Afifatusholikhah; Rita Wijayanti; Alfandi Rico Yohanda
Prosiding Seminar Nasional Unimus Vol 4 (2021): Inovasi Riset dan Pengabdian Masyarakat Post Pandemi Covid-19 Menuju Indonesia Tangguh
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Belanja modal adalah jenis pengeluaran pemerintah dalam jangka panjang yang bertujuan untukmeningkatkan kesejahteraan dan kualitas hidup masyarakat. Penelitian ini bertujuan untukmengetahui pengaruh PAD, DAU, pertumbuhan ekonomi, luas wilayah dan jumlah pendudukterhadap belanja modal. Penelitian ini menggunakan pendekatan kuantitatif dengan obyekpenelitian Kabupaten/Kota se-Jawa Tengah. Data yang digunakan adalah data sekunder yangdikumpulkan dengan metode dokumentasi yang diperoleh dari situs resmi DJPK dan BPS. Teknikpengambilan sampel menggunakan teknik sampling jenuh. Sebanyak 35 sampel dataKabupaten/Kota se-Jawa Tengah diolah dengan menggunakan analisis regresi linier berganda.Penelitian ini menunjukkan bahwa PAD, Pertumbuhan Ekonomi dan Luas Wilayah berpengaruhterhadap belanja modal. Sedangkan DAU dan jumlah penduduk tidak berpengaruh terhadap belanjamodal. Kata Kunci : Pendapatan Asli Daerah, Dana Alokasi Umum, Pertumbuhan Ekonomi, Sumber Daya,Belanja Modal.
Pengungkapan integrated reporting: keterlibatan stakeholder dan mekanisme corporate governance Sugihani, Nurul; Rita Wijayanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.185 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1765

Abstract

Integrated Reporting is a recent development reporting practice that combines financial and non-financial information into an integrated and concise manner. This study aims to examine the effect of stakeholder engagement was proxy by (ownership concentration, effective tax rate, leverage and employee compensation) and corporate governance mecanishms was proxied by (independent commissioners, frequency of audit committee meetings and gender diversity) on Integrated Reporting disclosure.The sample was selected of companies listed on the LQ-45 Index of the Indonesian Stock Exchange, through the purposive sampling method, 108 samples were obtained during the period 2017-2020. The data analysis technique used multiple linear regression with the SPSS 24 application program. Based on the results shows that the leverage, frequency of audit committee meetings and gender diversity affect on Integrated Reporting disclosure, while ownership concentration, effective tax rate, employee compensation and independent commissioners have no effect on Integrated Reporting disclosure. The implications of this research can be useful for companies to choose variables that need to be considered when preparing Integrated Reporting disclosures to stakeholders.
Board of Commissioners’ Relationship and Climate Change Disclosure: Evidence from Mining Companies Ariani, Kurnia Rina; Rita Wijayanti; Mujiyati; Farid Adi Prasetyo; Maria Cristina M. De los Santos
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.3047

Abstract

Climate change is one of the most important environmental challenges, with academics, corporate practitioners, and governments all paying close attention. The purpose of this study is to investigate the impact of board qualities such as independence, nationality, and busyness on climate change disclosure. The study consists of 44 samples and 216 data observations. Secondary data were gathered from annual reports issued by sample companies between 2018 and 2022. Darus et al. (2020) generated 19 carbon emission disclosure items, which were subjected to content analysis. According to the conclusions of the study, a bigger proportion of independent commissioners and commissioners' busyness favorably affect a company's initiative to publish climate change-related information. This study adds to the limited scholarly literature on the association between board characteristics and non-financial disclosure performance. It has significant implications for managers and regulators to pay closer attention to the effectiveness of commissioners' oversight in supporting company environmental actions.
The Effect of PROPER Rating and Good Corporate Governance on Carbon Emission Disclosure Nadhiroh, Hilyatul Aini; Wijayanti, Rita; Ariani, Kurnia Rina
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.4202

Abstract

Purpose: This study seeks to investigate the impact of PROPER rating, an independent board of commissioners, and the audit committee on the disclosure of carbon emissions. Methodology : The chosen method for sample selection is purposive sampling, comprising companies not involved in the financial sector that are listed on the Indonesia Stock Exchange from 2020 to 2022, amounting to 516 companies. The data undergoes classical assumption tests and multiple linear regression analysis through the application of IBM SPSS 25. Hypotheses in this study are examined through the F-test and t-test. Results: In summary, the findings of this research indicate that the PROPER rating, company age, and company size have been demonstrated to have an impact on a company's disclosure of carbon emissions. Conversely, factors such as the independent board of commissioners, audit committee, profitability, and leverage do not exert influence on a company's carbon emissions disclosure. Applications/Originality/Value: The occurrence of global warming has led to climate change and a persistent annual increase in temperature. The challenge of addressing global warming has become a focal point of extensive discussions worldwide. This heightened awareness is driving governments to formulate policies aimed at tackling global warming. Consequently, this research is anticipated to serve as a guide for policymakers in establishing regulations that consider the environmental impact while also addressing economic interests.
The Effect of Board Diversity on Carbon Emission Disclosure Rahmawati, Rizkika Putri; Wijayanti, Rita; Ariani, Kurnia Rina
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.4203

Abstract

Purpose: Climate change has emerged as a growing concern on a global scale, prompting organizations to prioritize carbon-friendly practices. There is a growing call for businesses to actively reduce carbon emissions by implementing initiatives in their operational processes. The Indonesian government pays great attention to the issue of global climate change. This can be seen from the 17 sustainable development goals, climate change is one of the goals that is starting to be socialized. Rising global temperatures result from heightened levels of greenhouse gas emissions released into the atmosphere, so companies must take responsibility through emission reduction activities. Disclosure of carbon emissions is to assess carbon emissions in order to set targets for reducing these emissions. This study seeks to assess how effectively climate change has been tackled and the various factors that contribute to the tampering of data on carbon emissions. The factors tested in this research include other female directors, foreign directors, and independent directors. Metodology: The study involves examining annual non-financial firms that are listed on the Indonesia Stock Exchange (IDX) have reported between 2020 - 2022 using content analysis. Quantitative methods are employed, and samples are selected through purposive sampling techniques. The hypothesis testing is conducted using SPSS 25, and the analysis involves the application of the multiple linear regression model. Result: According to the study's findings, disclosure of carbon emissions is positively impacted by board independence, diversity in nationality, and profitability. However, disclosure of carbon emissions is unaffected by corporate size, leverage, or gender diversity on the board. Applications/Originality/Value: The study makes a meaningful contribution to the advancement of green accounting in Indonesia, with the aspiration that stakeholders can enhance their evaluation and planning processes to augment carbon emission disclosure by companies in the country.
The Influence of Chief Executive Officer Characteristics on Biodiversity Disclosure Khasanah, Putri Azizah Nur; Wijayanti, Rita
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.4204

Abstract

Purpose: This study aims to analyze how biodiversity disclosure can be influenced by CEO characteristics, which are proxied by CEO age, education level, environmental knowledge, and international experience. Methodology: This research uses secondary data obtained from sustainability reports and annual reports of non-financial companies listed on the Indonesia Stock Exchange during the period 2020–2022. The sample consists of 232 companies selected using the purposive sampling method. The methodology used in this study is multiple regression analysis, which is quantitative. Results: The results of the study show that CEO age, company size, profitability, and environmental certification have a positive impact on biodiversity disclosure. However, CEO education level, environmental knowledge, international experience, and leverage do not affect biodiversity disclosure. Applications/Originality/Value: This study finds that the role of the CEO is significant in initiating biodiversity disclosure activities in companies. CEO decisions play an important role in adopting better biodiversity disclosure practices. Therefore, companies may consider appointing more mature CEOs to support the improvement of environmental disclosure.
Analisis Kesempatan Investasi dan Kebijakan Hutang terhadap Kebijakan Deviden: Studi Perusahaan LQ45 Kurniawati, Lintang; Wijayanti, Rita; Kholis, Nur
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.96-109

Abstract

This study aims to determine the significance of the effect of investment opportunities, debt policy, free cash flow, profitability, and liquidity on dividend policy in LQ45 companies listed on the Indonesia Stock Exchange. The total population is 45 LQ45 companies for the period 2014 – 2018. The number of samples used is 12 companies, using purposive sampling method. There are two variables used, namely dependent and independent. The categories of independent variables are Investment Opportunities, Debt Policy, Free Cash Flow, Profitability, and Liquidity. While the dependent variable category is Dividend Policy. The analysis technique used in this research is multiple linear regression. The data is processed using SPSS 21. The results of the analysis show that the variables of Investment Opportunity, Free Cash Flow, Profitability and liquidity have an effect on Dividend Policy. Meanwhile, the Debt Policy has no effect on the Dividend Policy
The Effectiveness of The Sharia Supervisory Board’s Role: Study on The Islamic Banks in Indonesia Wijayanti, Rita; Falikhatun, Falikhatun
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14207

Abstract

This study aims to investigate the relationship between the characteristics and effectiveness of the Sharia Supervisory Board’s (SSB) role in Islamic Banks (IBs). To justify the qualitative study, legal documents, annual reports, books, journals, and previous research were examined. Eight SSB characteristics were also reviewed to see how they affected the effectiveness of the SSB’s role in 14 IBs in Indonesia. This study uses the characteristics of SSB as a whole so that it is sufficient to explain the effectiveness of the role of SSB in Islamic Banks. As an additional analysis, the SSB characteristics on SOE-owned IBs before and after the merger were also presented. The research findings show that the dual positions of SSB members and the lack of accounting and financial competence need the government's attention in setting the rules.
Career Choice As An Auditor: Analysis on Determinant Factors of Perguruan Tinggi Muhammadiyah and Aisyiyah (PTMA) in Central Java and D.I.Yogyakarta Lintang, Kurniawati; Rita Wijayanti; Nur Kholis
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6612

Abstract

The aim of this research is to find out the factors influencing student dynamics in their choice of career as auditors. This is quantitative research with a student focus of the Accounting Studies Program on PTMA in Central Java and D.I. Yogyakarta to give a deeper understanding and consider the complex and diverse factors influencing individual career decisions, in particular the choice of career as an auditor. A sample of 243 respondents matched the purposive sampling criteria. Data analysis using SEM-PLS with SMARTPLSanalytical tool 3. The results of the research showed that 1) motivation is able to influence gender stereotypes in the choice of career as an auditor. 2) Financial appreciation is capable of influencing gender- stereotypes in the selection of a career as an auditor. 3) Market considerations are capable of affecting gender stereotypes when choosing a career in the role of auditor. More specifically, the results of this study show that motivation, financial appreciation, and market considerations do not directly affect career choices as an auditor.
Efektivitas Ketua Komite Audit dan Kinerja Perusahaan: Peran Moderasi Pengungkapan Keberlanjutan Vera Maulidina; Rita Wijayanti
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2451

Abstract

This study aims to analyze the role of moderation of sustainability disclosure in relation to the effectiveness of the chairman of the audit Committee which consists of accounting expertise, tenure, monitoring expertise, expertise experience of the chairman of the audit Committee on the performance of the company. Through data collection sourced from the IDX website, there are 21 companies with a total of 139 data. This study uses multiple linear regression analysis method. Researchers used the IDX website to collect data, then processed using SPSS version 25.0. Based on the results of the study concluded that the variable accounting expertise of the chairman of the audit committee affect the performance of the company, while the variable tenure of the chairman of the audit committee, monitoring expertise of the chairman of the audit committee, expertise experience of the chairman of the audit committee does not affect the performance of the company. The variable of sustainability disclosure is able to moderate the influence of experience expertise of the chairman of the audit Committee on the performance of the company, while the disclosure of sustainability is not able to moderate the influence of accounting expertise, tenure, monitoring expertise of the chairman of the audit Committee on the performance of the company.
Co-Authors Abid, Muhammad Maslakul Alfandi Rico Yohanda Alifvia Ryadi Ningsih Almira Permata Ambar Yunita Nugraheni Anindya Dian Azhaari Ansori, Moh Anas Anwar Sholeh Ash Shidiq Ardiani Ika Sulistyawati Ariani, Rina Kurnia Arinda Herliana Arinda Herliana Aulia Nur Azahra Setiyadi Aurum, Mursalina Nanda Ayu Aris Diyanti Azhaari, Anindya Dian Baiti, Nurul Bakti Maulana Ikhsan Banu Witono Banu Witono, Banu Carina Diah Ayu Larasati Desnanda Setiawan Nurardi Devi Anisa Ramandani Devi Anisa Ramandani Dewi Lestari Dewi Lestari Dewita Puspawati Dewita Puspawati Dian Afifatusholikhah Diyanti, Ayu Aris Eka Kurniana Emi Erawati Fachriani, Galuh Fadila Nur Laili Falakhuddin, Muhammad Falikhatun Falikhatun, Falikhatun Fania Maulida Pangesti Farid Adi Prasetyo Fatwasari Soeratno Putri Ferdinar Bayu Setiaji Pratama Frichillia Elvira Agustina Hendraswati, Dita Nurlisa Heri Pratama Indah Mayasari Jamhari Jamhari Khasanah, Putri Azizah Nur Krisdiyanto Pujoningrum Krisna Wisnu Wardhana Kuntum Lathifatur Rosyidah Kurnia Rina Ariani Kurnia Rina Ariani Kurniawati, Yuwandira Laili, Fadila Nur Leonita Suryani Linda Rahmawati Lintang Kurniawati Lintang Kurniawati Lintang, Kurniawati Maria Cristina M. De los Santos Maulana, Fahmi Alief Moh Anas Ansori Monica Melati Mubarok, Afrizal Muhammad Falakhuddin Muhammad Raihan Naufal Muji Mulyani Mujiyati Mulyani, Muji N Nadila Nabiil Afifah Putri Setiawan Nadhiroh, Hilyatul Aini Nadila, N Nadilla Nur Azizah Nadilla Nur Azizah Nandya Putri Pratiwi Naufal, Muhammad Raihan Nindi Isra Sholatika Ningsih, Alifvia Ryadi Nita Putri Utami Novel Idris Abas Novitasari, Wayan Nur Kholis Nur Kholis Nurardi, Desnanda Setiawan Nurus Sa’adah Permata, Almira Pita Kurniasari Putri Utami, Nita Putri, Fatwasari Soeratno Rahmawati, Rizkika Putri Rasma Panji Setiawan Salma Anastasya Maharani Sara Senja Setyoko Sa’adah, Nurus Setiawan, Panji Rasma Setyo Nurwaini Shelawati Ariningsih Shinta Permata Sari Sholatika, Nindi Isra Sugihani, Nurul Sukmaningrum, Syntiana Dewi Suyatmin Suyatmin Suyatmin, S Vera Maulidina Wardhana, Krisna Wisnu Wayan Novitasari Wayan Novitasari Wibowo, Farrel Maulana Windi Amaliana Wisnu Widiyatama Pangestu Putra Yuniar, Madewi Arum Kusuma