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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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Atribut Perusahaan Audit dan Perataan Laba: Pengaruh Keahlian Akuntansi Komite Audit Sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi pada Tahun 2018-2021) Sukmaningrum, Syntiana Dewi; Wijayanti, Rita
Jurnal Arastirma Vol. 4 No. 2 (2024): JURNAL ARASTIRMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jaras.v4i2.44931

Abstract

Tujuan. Tujuan dalam penelitian ini untuk mengetahui pengaruh atribut perusahaan terhadap perataan laba serta untuk mengetahui Keahlian Akuntansi Komite Audit dapat memoderasi pengaruh atribut perusahaan terhadap perataan laba pada perusahaan sektor industri barang konsumsi tahun 2018-2021. Metode. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif yang bertujuan untuk mendeskripsikan dan mengkomunikasikan hasil penelitian dalam bentuk numerik untuk menguji hipotesis. Populasi yang digunakan dalam penelitian ini adalah sub perusahaan industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021 dengan jumlah perusahaan terdaftar sebanyak 82 perusahaan. Sampel penelitian ini berjumlah 69 perusahaan dengan menggunakan purposive sampling. Metode analisis data penelitian ini menggunakan analisis regresi linier berganda untuk mengetahui apakah variabel independen berpengaruh terhadap variabel dependen yaitu statistik deskriptif dan uji hipotesis. Hasil. Berdasarkan hasil penelitian big 4 dan biaya audit tidak berpengaruh terhadap perataan laba, sedangkan masa audit berpengaruh terhadap perataan laba. Selain itu Akuntansi Komite Audit memoderasi pengaruh big 4 dan masa audit terhadap perataan laba, sedangkan Akuntansi Komite Audit tidak memoderasi pengaruh biaya audit terhadap perataan laba. Implikasi. Berdasarkan hasil penelitian masa audit berpengaruh terhadap perataan laba, sehingga semakin lama komite audit bertugas,dapat memahami operasi  diharapkan perusahaan dan manajemen laba yang lebih rendah. Komite audit memoderasi efek Big 4 dan masa audit pada perataan laba. Komite audit mampu  memahami kompleksitas laporan keuangan, mengevaluasi kebijakan akuntansi, memahami keputusan auditor, dan menilai kualitas pelaporan keuangan.  
Pengungkapan Perubahan Iklim Industri Pertambangan: Adakah Peran Struktur Kepemilikan? Ariani, Kurnia Rina; Sulistyawati, Ardiani Ika; Wijayanti, Rita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1931

Abstract

This study intends to examine how ownership structure affects the amount of disclosure on climate change in the mining sector listed on the Indonesia Stock Exchange from 2018 to 2022. Purposive sampling was used to select a sample of 44 businesses, yielding 216 imbalanced observation data in all. The websites of each company's annual reports are used to gather secondary data. Items for disclosing climate change were taken from Darus, Mohd Zuki, and Yusoff's (2020) declaration of carbon emissions. To find out how much information corporations were disclosing about climate change, content analysis techniques were used. According to the study's findings, just 16.33% of climate change information is now disclosed. To test the theory, panel data regression using a random effect model technique was used. The results highlight the important part that institutional investors have played in pressuring businesses to disclose climate change. Foreign ownership, meanwhile, was determined to have no effect. The findings of this study have indirect repercussions for managers who must consider the low level of investor-required disclosure of climate change as a substantial factor in investment choices. Additionally, legislative rules might be included recognising the crucial contribution that institutional investors contribute to promoting corporate disclosure performance. Keywords: Carbon Emission; Climate Change Disclosure; Content Analysis; Mining Industry; Ownership Structure
Analisis Pengaruh Karakteristik Ketua Dewan Terhadap Stabilitas Keuangan Mayasari, Indah; Wijayanti, Rita
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik ketua dewan direksi yang terdiri dari: independensi, usia, masa jabatan, keanggotan keluarga, keahlian keuangan terhadap stabilitas keuangan pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Purposive sampling dilakukan agar didapatkan sampel yang sama pada tujuan penelitian dan diperoleh sampel sebesar 140 perusahaan selama tiga tahun. Data penelitian tersebut dikumpulkan dari laporan tahunan setiap perusahaan sampel. Data dianalisis memakai regresi berganda melalui pemanfaatan software SPSS 21.0. Hasil penelitian ini memperlihatkan bahwa tata kelola perusahaan yang diproksikan dengan karakteristik ketua dewan tidak berpengaruh terhadap kondisi keuangan perusahaan yang stabil. Penelitian ini berkontribusi dalam membantu pembuat kebijakan dan badan pengawas untuk mempertimbangkan faktor-faktor lainnya yang berpengaruh terhadap stabilitas keuangan perusahaan seperti dewan komisaris dan komite audit.
The Influence of Sustainability Report Disclosure on Financial Performance Yuniar, Madewi Arum Kusuma; Wijayanti, Rita
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.402

Abstract

In Indonesia, sustainability reports are increasingly recognized as a form of corporate commitment to the sustainability of the global economy. Several previous studies have shown that disclosure of sustainability reports can affect a company's financial performance, although the results still vary. In addition to sustainability reports, other factors can affect a company's financial performance, such as company size and leverage. This study uses the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, which is analyzed with the help of SmartPLS 4 software. This study uses a quantitative method with a causal-comparative approach to analyze the relationship between sustainability reports and company financial performance. The analysis used is multiple linear regression. The population used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The results of this study indicate that sustainability reports and company size affect financial performance (ROA), while leverage does not affect financial performance (ROA), and sustainability reports, leverage, and company size do not affect company value (Tobin's Q).
Factors Influencing Career Selection of Accounting Students as Public Accountants (Case Study on Accounting Students in Surakarta) Anwar Sholeh Ash Shidiq; Wijayanti, Rita
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.439

Abstract

This study investigates the factors influencing accounting students' career choice to become Public Accountants, focusing on students from universities in Surakarta. Using a quantitative approach, data were collected via an online questionnaire from 100 purposively selected students from the 2021 cohort onward. Six variables were examined: career exposure, self-competence, financial rewards, work environment, social values, and market factors. Results from multiple linear regression show that only self-competence and social values significantly influence students’ interest, while other factors such as financial rewards and work environment were not significant—possibly due to students’ limited exposure to real workplace conditions or misaligned expectations. Although the model passed validity and reliability tests, the limited sample scope may affect generalizability. Future studies should consider broader, randomized samples and incorporate qualitative methods to explore these dynamics more deeply.
Efektivitas Manajemen Risiko Perusahaan Terhadap Kinerja Keuangan dan Nilai Perusahaan : Peran Moderasi Tanggung Jawab Lingkungan Perusahaan (TJL) Arinda Herliana; Rita Wijayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.6993

Abstract

This study aims to determine the effect or effectiveness of Corporate Risk Management on the financial performance and value of the company : Corporate Environmental Responsibility (CSR). The population of this study is manufacturing companies in Indonesia. This research sample uses data collection this research uses secondary data information obtained from 162 environmentally sensitive companies in Indonesia that publish financial reports and sustainability reports for the period 2022 and 2023. The results of this study showed that ERM / risk management has a positive influence on the value of the company, the company's Environmental Responsibility has a positive influence on the value of the company, environmental responsibility managed to moderate the positive influence of risk management on the value of the company. This study has a contribution in identifying the influence of risk management as an independent variable on the financial performance and value of the company which is assisted by the variable moderation of corporate environmental responsibility (TJL).
Pengaruh Komposisi Dewan Pengawas Syariah Terhadap Pengungkapan Tata Kelola Syariah Devi Anisa Ramandani; Rita Wijayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7006

Abstract

This study aims to analyze the effect of the size, dual positions, educational qualifications, and education level of the Sharia Supervisory Board (SSB) on the disclosure of Sharia governance in Sharia commercial banks (BUS) during the period 2014-2023. The population in this study is Islamic Commercial Banks in Indonesia. While the sample in this study was determined using purposive sampling technique. data collection techniques using documentation using secondary data in the form of annual reports of Islamic commercial banks in 2014-2023. This test data analysis consists of classical assumption tests and multiple linear regression. This study contribute to the development of Sharia governance and this study is also expected to increase understanding of the role of Sharia Supervisory Boards (DPS) in ensuring compliance with principles in Islamic financial institutions.
Peningkatan Kapasitas Produksi Jamu Instan KWT Sri Rejeki Melalui Penggunaan Mesin Peras Empon-Empon Nurwaini, Setyo; Wijayanti, Rita; Nugraheni, Ambar Yunita; Abid, Muhammad Maslakul; Wibowo, Farrel Maulana; Kurniawati, Yuwandira; Fachriani, Galuh; Maulana, Fahmi Alief; Mubarok, Afrizal; Baiti, Nurul; Aurum, Mursalina Nanda
Abdimas Galuh Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i1.13193

Abstract

Ibu-ibu Kelompok Wanita Tani (KWT) Sri Rejeki, Bendosari, Cabeyan, Sukoharjo telah membuat produk jamu (jahe, temulawak, dan kunyit asam) instan dan telah melakukan kegiatan penjualan produk. Penjualan produk dilakukan pada kegiatan-kegiatan insidental yang ada di kabupaten Sukoharjo. Tujuan kegiatan pengabdian ini untuk meningkatkan kapasitas produksi jamu instan yang diproduksi oleh ibu-ibu KWT. Metode yang digunakan adalah pelatihan pembuatan jamu instan dengan menggunakan alat peras empon-empon dalam salah satu prosesnya. Penggunaan mesin peras mengurangi waktu yang diperlukan untuk memeras empon-empon yang, sehingga dalam satu siklus pembuatan, jumlah produksi jamu instan meningkat. Pemasaran melalui akun media sosial juga dilakukan untuk produk jamu instan yang dibuat.
Pengaruh Struktur Kepemilikan Dan Atribut Spesifik Perusahaan Terhadap Ketepatan Waktu Pelaporan Internet Perusahaan (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia) Putri Utami, Nita; Wijayanti, Rita
Journal of Economics and Business UBS Vol. 12 No. 1 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i1.121

Abstract

Penelitian ini dilakukan untuk menguji pengaruh variabel kepemilikan asing, kepemilikan publik, ukuran perusahaan, leverage dan umur perusahaan terhadap Ketepatan Waktu Pelaporan Internet Perusahaan pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia tahun 2021. Populasi yang digunakan dalam penelitian ini sebanyak 576 perusahaan, sedangkan yang dijadikan obyek penelitian (sampel) yaitu sebanyak 279 perusahaan dan melalui outlier sebanyak 68 perusahaan, jadi sampel yang digunakan dalam penelitian sebanyak 211 perusahaan. Teknik penentuan sampel menggunakan metode purposive sampling. Pengujian hipotesis menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa kepemilikan saham publik dan ukuran perusahaan yang berpengaruh terhadap ketepatan waktu pelaporan internet perusahaan, sedangkan kepemilikan asing, leverage dan umur perusahaan tidak berpengaruh terhadap ketepatan waktu pelaporan internet perusahaan.
Pengaruh Karakteristik Keuangan Terhadap Konservatisme Akuntansi Windi Amaliana; Rita Wijayanti
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 7 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i7.9095

Abstract

This study analyzes the effect of financial characteristics, such as Growth Opportunity, Return on Equity, Sales Growth, Return on Assets, Capital Intensity, Investment Opportunity Set, Financial Distress, Financial Leverage, Global Diversification, and Uncertainty Environment on accounting conservatism. The population in this study were 64 LQ45 companies listed on Indonesia Stock Exchange in 2020-2023. The sampling technique used purposive sampling, with 25 companies that met the criteria. The data used are secondary data obtained from the company's annual report. Data analysis was conducted using multiple linear regression analysis with the SPSS program. The results show that Growth Opportunity and Return on Equity have an effect on accounting conservatism. Meanwhile, Sales Growth, Return on Assets, Capital Intensity, Investment Opportunity Set, Financial Distress, Financial Leverage, Global Diversification, and Uncertainty Environment do not have an effect on accounting conservatism.
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