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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Minds: Manajemen Ide dan Inspirasi TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan PRIVE: Jurnal Riset Akuntansi dan Keuangan Journal of Dedicators Community Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics Jurnal Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Jurnal Pengabdian Masyarakat Indonesia Akuntansi dan Teknologi Informasi Transekonomika : Akuntansi, Bisnis dan Keuangan Apssai Accounting Review (ApAR) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) E-JURNAL AKUNTANSI
Erwin Saraswati
Brawijaya University
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Neuroscience Public Health Social Sciences

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CARBON ACCOUNTING, DISCLOSURE AND MEASUREEMENT: A Systematic Literature Review Saraswati, Erwin
The International Journal of Accounting and Business Society Vol 28, No 2 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.2.2

Abstract

ABSTRACTPurpose — This research aims to support Sustainable Development Goals specifically to reduce carbon emission. Design/methodology/approach — Systematical literature review was used as a research method, evaluated and analyzed as much as 17 articles.Findings — The result indicate that mitigation is more preferable than adaptation in case of carbon emission accounting definition. Stakeholders were involved to applied carbon disclosure which support the stakeholder theory, while measurement of carbon emission found that carbon-footprint approach is more widely used by organizations.Practical Implications — Environmental field become one of the SDG’s (Sustainable Development Goals) objectiveas it is related to the climate change caused by carbon emission that significantly increase from 1990’s.Originality/value — This research delivers concept, definition, practice, and measurement of gas emission based on previous research result (by several researchers/research paper) in various countries.Keywords — Climate change, carbon accounting, adaptationandmitigation, carbon-footprint approach.
Does CSR Disclosure Improve Firm’s Access To Finance And Reduce Firm Risk? Erwin Saraswati; Anastasia Putri Lestari; Ananda Sagitaputri
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1010.984 KB) | DOI: 10.22219/jrak.v11i1.14961

Abstract

This study aims to find how CSR disclosure affects firm’s access to finance and firm risk, using empirical studies. The research uses secondary data from annual report and sustainability report listed in the manufacturing sector in Indonesia Stock Exchange (IDX). By using the purposive sampling method, a sample of 41 firms was obtained or 164 firm-years from 2015 to 2018. The study measures CSR disclosure by both quantity and quality to reflect the overall comprehensibility of the report. Data analysis is done with multiple linear regression method. The result shows that CSR quantity and quality increase a firm’s access to finance and reduce firm risk. Extensive and high-quality CSR reports are more favourable to investors, fund providers, and the society as a whole. It is because CSR improves a firm’s reputation and reduces agency problem. This supports legitimacy and agency theories. The limitation of this study is that it uses content analysis for CSR measures, so that there is an element of researcher's subjectivity. The results of these findings can be used as a consideration for companies to improve CSR disclosure and policy setting for regulators.
The Moderation Of Intellectual Capital And Information Asymmetry In The Effect Of Voluntary Reporting On Stock Return Wardatul Jannah; Erwin Saraswati; Abdul Ghofar
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.881 KB) | DOI: 10.22219/jrak.v11i3.18573

Abstract

Abstract Voluntary reporting and intellectual capital are important instruments for the provision of information to investors. The information increases investment interest and ultimately affects stock return. This study examines the effect of voluntary reporting on stock return with the moderation of intellectual capital and information asymmetry. The sample of this study is 225 observations from 45 financial and banking companies listed on the Indonesia Stock Exchange during the period of 2015-2019. Financial and banking sector has an important role for companies in other sectors in providing capital and a sense of security for their assets. Multiple regression method and MRA applied in this study have come to findings that voluntary reporting increases stock return, that intellectual capital strengthens the relationship between voluntary reporting and stock return, and that information asymmetry has no effect on the relationship between voluntary reporting and stock return as companies begin to respond to the importance of voluntary reporting to reduce information asymmetry.
Do CEO Power And Industry Type Affect The CSR Disclosure? Zahra; Erwin Saraswati; Syaiful Iqbal
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.20367

Abstract

This study aims to determine the effect of CEO Power and industry type on CSR disclosure. The population in this study are companies listed on the IDX during the 2017-2020 period. The research sample was determined by purposive sampling method. This research uses multiple regression analysis method. The results show that CEO Power of a large or strong company has more involvement in expanding or reducing the company's CSR disclosures. The results also show that the type of industry is not a strong character that has an influence on the company's CSR disclosure. CSR disclosure by the company is only one of the reports that function as a means of delivering information, whether used for legitimate acquisitions or as information for external and internal parties.
Strategy, Marketing Effectiveness and Firms Performance Erwin Saraswati; Abdul Ghofar
Jurnal Aplikasi Manajemen Vol 8, No 3 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1821.754 KB)

Abstract

In the global era, firms should have a competitive advantage strategy, since their business environment is very competitive. Miles and Snow (1978) divide a firm’s strategy into four types, namely prospector, defender, analyzer and reaction. Prospectors and defenders are in the two extreme sides. We examine differences between marketing effectiveness of prospectors and defenders and its association with accounting performance. The sample of this research consists of 54 firms, which are 27 categorized as prospectors and 27 as categorized as defenders. Three hypotheses are examined: (1) the marketing effectiveness of prospectors is higher than defenders; (2) marketing effectiveness is associated positively and strongly with accounting performance; and (3) there is an association between strategy and accounting performance. The result of this research supports the argument that prospectors have more marketing effectiveness than defenders and the marketing effectiveness is associated with accounting performance. On the contrary, this research found the association between strategy and accounting performance does not exist.Keywords: prospector, defender, marketing effectiveness and accounting performance
LUAS PENGUNGKAPAN DAN DAMPAKNYA TERHADAP ASIMETRI INFORMASI PERUSAHAAN DI BURSA EFEK INDONESIA Sigit Kurnianto; Sutrisno Sutrisno; Erwin Saraswati
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1051.859 KB) | DOI: 10.18202/jamal.2016.04.7013

Abstract

Abstrak: Luas Pengungkapan dan Dampaknya Terhadap Asimetri Informasi Perusahaan di Bursa Efek Indonesia (Studi pada Perusahaan Sektor Keuangan). Penelitian ini bertujuan menganalisis pengaruh Corporate Governance dan Karakteristik Perusahaan terhadap Luas Pengungkapan dan pengaruh Luas Pengungkapan terhadap Asimetri Informasi. Studi ini dilakukan pada perusahaan di sektor keuangan yang go public di Indonesia periode 2008 - 2010. Dengan menggunakan multiple regression dan simple regression analysis ditemukan hasil bahwa Komposisi Dewan Komisaris Independen, Ukuran Perusahaan, Profitabilitas berpengaruh positif terhadap Luas Pengungkapan dan Likuiditas berpengaruh negatif terhadap Luas Pengungkapan. Selain itu, Luas Pengungkapan berpengaruh negatif terhadap Asimetri Informasi. Abstract: Extensive Disclosure and Its Impact on Corporate Information Asymmetry in The Indonesia Stock Exchange (Studies in Financial Sector Company). This study aims to analyze the influence of Corporate Governance and Corporate Characteristics on Extensive Disclosure; and the influence of Extensive Disclosure on Information Asymmetry. The study was conducted on companies in the financial sector which have been go public in Indonesia from 2008 to 2010. By using multiple regression and simple regression analysis, the result indicates that The Board of Independent Commissioners Composition, Company Size, Profitability have given positive influence on Extensive Disclosure; and Liquidity negatively affect on Extensive Disclosure. In addition, the influence of Extensive Disclosure has negative effect on Information Asymmetry. 
DETERMINAN KINERJA BANK ISLAM Mitha Endah Aprilia; Rosidi Rosidi; Erwin Saraswati
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.98 KB) | DOI: 10.18202/jamal.2017.08.7060

Abstract

Abstrak: Determinan Kinerja Bank Islam. Studi ini bertujuan menguji pengaruh sistem pengukuran kinerja strategis dan pengendalian interaktif terhadap kinerja bank Islam. Pengumpulan data dilakukan dengan mail survey kepada bank Islam di Jawa Timur dan diolah menggunakan Partial Least Square. Hasil studi membuktikan bahwa pengendalian interaktif dan sistem pengukuran kinerja strategis mampu memfasilitasi organisasi. Selain itu, kapabilitas memberikan andil dalam meningkatkan kinerja organisasi. Hal ini menjadi penting supaya informasi sumber daya yang dihasilkan mendapatkan keuntungan. Meskipun demikian, sistem pengukuran kinerja strategis tidak berpengaruh terhadap kinerja karena perbedaan karakteristik bank Islam membuat peningkatan perubahan lingkungan. Abstract:  Determinant of Islamic Banks Performance. This study aims to examine the effect of strategic performance measurement system and interactive control on Islamic banking performance through capability. Data collection was done by mail survey to Islamic Bank in East Java and processed using Partial Least Square.. The study proves that interactive controls and strategic performance measurement systems are able to facilitate the organization. In addition, the capability contributes to improving organizational performance. These results become important so that information resources generated benefit. Nevertheless, the strategic performance measurement system has no effect on performance due to the different characteristics of Islamic banks making improvement in environmental change.
TELAAH KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS Levinda Edvandini; Bambang Subroto; Erwin Saraswati
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.164 KB) | DOI: 10.18202/jamal.2014.04.5008

Abstract

Abstrak: Telaah Kualitas Informasi Laporan Keuangan dan Asimetri Informasi Sebelum dan Setelah Adopsi IFRS. Penelitian ini bertujuan menguji kualitas informasi laporan keuangan dan asimetri informasi sebelum dan setelah adopsi IFRS di Indonesia. Penelitian ini menggunakan value relevance sebagai proksi dari kualitas informasi laporan keuangan dan bid ask spread sebagai proksi dari asimetri informasi. Sampel dalam penelitian ini adalah 129 perusahaan publik yang terdaftar di Bursa Efek Indonesia pada periode 2008 dan 2012. Penelitian ini menggunakan analisis regresi dan uji beda Paired-Sample t Test. Hasil penelitian menunjukkan bahwa terjadi peningkatan kualitas informasi laporan keuangan dan asimetri informasi mengalami penurunan setelah adopsi IFRS.  Abstract: The Study of Financial Statement Information Quality and Information Asymetry Before and After IFRS Adoption. This study examines quality of financial statement information and information asymetry before and after the adoption of IFRS in Indonesia. The study uses value relevance as the proxy of the quality of financial statement information and the bid ask spread as the proxy of information asymmetry. The sample in this research was 129 public companies listed on the Indonesia Stock Exchange in the period of 2008 and 2012. This study employed regression analysis and Paired-Sample t Test. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS and that the information asymmetry decreased after the adoption of IFRS.
SISTEM PENGUKURAN KINERJA STRATEGIS, JRI, DAN ROLE STRESS SEBAGAI DETERMINAN KINERJA MANAJER Pipin Fitriasari; Bambang Subroto; Erwin Saraswati
Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.925 KB) | DOI: 10.18202/jamal.2015.04.6001

Abstract

Abstrak: Sistem Pengukuran Kinerja Strategis, JRI, dan Role Stress sebagai Determinan Kinerja Manajer Penelitian ini bertujuan menguji pengaruh sistem pengukuran kinerja strategis, Job Relevant Information (JRI), ketidakjelasan peran, dan konflk peran terhadap kinerja manajer Metode survey dengan analisis data Partial Least Square menunjukkan beberapa temuan Pertama, sistem pengukuran kinerja strategis memengaruhi JRI dan kinerja manajer Kedua, ketidakjelasan peran yang tinggi memengaruhi kinerja manajer, tetapi tidak dipengaruhi konflk peran. Ketiga, JRI yang tinggi mengakibatkan ketidakjelasan peran yang tinggi, tetapi tidak menyebabkan konflk peran. Penelitian ini menyimpulkan bahwa kuatnya sistem pengukuran kinerja strategis yang diterapkan perusahaan menyebabkan ketidakjelasan peran yang tinggi, tetapi tidak memengaruhi konflk peran.Abstract: Strategic Performance Measurement Systems, JRI and Role Stress as Determinants of Manajer Performance. This research the effect of strategic performance measurement systems, Job Relevant Information (JRI), role ambiguity, and role conflct on manager performance. This study employed survey approach with data analysis using Partial Least Square. The results indicates that fistly, strategic performance measurement system affects JRI and manager performance. Secondly, high role ambiguity affects the manager performance but is not affected by role conflct. Thirdly, high JRI affects high role ambiguity but does not lead to role conflct. The study concludes that strong strategic performance measurement systems applied by a company would lead to highrole ambiguity, but does not affect role conflct.
Corporate Governance, Profitability, Media Exposure, and Firm Value: the Mediation Role of Environmental Disclosure Firdaus Kurniansyah; Erwin Saraswati; Aulia Fuad Rahman
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 8 No 1 (2021): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v8i1.20823

Abstract

This study aims to examine and analyze environmental disclosure's effect in mediating the relationship between corporate governance, profitability, and media exposure towards firm value. Total 135 samples of companies that have been listed on IDX in 2015 - 2019 were obtained and analyzed using multiple linear regression. This study showed that corporate governance and profitability increase firm value as investors tend to see corporate governance and profitability as a signal in determining investing decisions. Meanwhile, media exposure and environmental disclosure cannot increase firm value. This study also finds that corporate governance decreases ecological disclosure. Meanwhile, profitability and media exposure cannot increase firm value. Thus, this study also proves that corporate governance, profitability, and media exposure cannot increase firm value through environmental disclosure.
Co-Authors ,, Nurkholis . Rosidi A.A. Ketut Agung Cahyawan W Aabdulrahim, Mohamed Omar Abdul Ghofar Abdul Ghofar Agung Rakhmat Alfizah Azzahra Ali Djamhuri Alvi Syahri Ramadhan Alviona, Adinda Vira AM, Lutfirrahman Ananda Sagitaputri Ananda Sagitaputri Ananda Sagitaputri Anastasia Putri Lestari Anggri Nastiti Arum Prastiwi Asmaul Janah Aulia Fuad Rahman Aviyanti, Richo Diana Ayu Aryista Dewi Ayu Astari Ayu Astari, Ayu Azzahra, Alfizah ‘Ulya, Eva Choirul Bambang Subroto Cynthia Jayanti Daniela, Anastasya Daylinda, Safira Gusti Dian Purnamasari Dien Ajeng Fauziah Doan Tegar Prastyawan Dwi Budi Santoso Dwi Dayanti Oktavia Edi Purnomo Eko Ganis Sukoharsono Endang Mardiati Erlina Diamastuti Erny Dwi Jayanti Eza Gusti Anugerah Fachruddin Nur Fadiyah , Putri Farah Wulandari Pangestuty Farda, Agustin Aulia Fia Rahma Firdaus Kurniansyah Fransiska Novina Hayu Indrianti Fuadi, Hamdan Gabriela Vidiananda Galih Prasetiyo Hanjani, Saufika Hidayat, Firli Huda, Nabilah Imam Hidayat Imam Subekti Imansari, Arizka Rahmaninghadi Inata, Lia Candra Jayanthi, Ni Made Dwi Kartika Dewi, Lensa Erliana Santi kevin labbeik Kurnianto, Sigit Kusumaning Ayu Meryam Julyanda Putri labbeik, kevin Lesar, Nathaniel Erald Levinda Edvandini Levinda Edvandini Lia Candra Inata Lilik Purwanti Made Sudarma Maghfiroh, Ariny Marten PUYO Maulana Fitri Agustin Nur Wahyuni Meita Clara Wijaya Rosa Michael Aditya Surya Permana Mitha Endah Aprilia Morren, Charissa Muhammad Dahlan Nabila, Firda Ainun Nadliroh, Ratna Syifaun Nila Trisna Syanthi Noval Adib Novayanti, Nina Nur, Fachruddin Nurkholis Hamidi Nurkholis Nurkholis Oktavia, Dwi Dayanti Pipin Fitriasari Prasetya, Hanung Eryadi Prasida Nurul Husna Princilvanno Andreas Naukoko PUTRI ZANUFA SARI Rinto Ariwibowo Rosidi . Rosidi Rosidi Sagitaputri, Ananda Salsabilla, Shafira Sari Atmini Siti Nur Aisyah Sujoko, Arif Susanti, Dian Elita SUTRISNO Sutrisno T Sutrisno T Sutrisno T Sutrisno T. Sutrisno, Sutrisno Syafrizal, Alvi Syaiful Iqbal Taufik, Abd Rahman Tifani Titah Dwi Tyastari Upik Nindi Febryanti Wahyuni, Maulana Fitri Agustustin Nur Wardatul Jannah Wibowo, Rina Wijanarko, Karen Natalia Wiwik Saraswati, Wiwik Wulan Retnowati Wuryan Andayani Yeney W. Prihatiningtias Yudhistira, Aditya Meazza Yulia Manda Sari Zahra Zaki Baridwan