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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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Pengaruh Pengungkapan Tanggung Jawab Sosial Terhadap Earning Response Coefficient (ERC) (Studi pada sektor pertambangan yang terdaftar di BEI tahun 2010-2011) Jayanti, Erny Dwi; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan tanggung jawab sosial (CSR) dalam laporan tahunan perusahaan terhadap nilai Earning Response Coefficient (ERC). Hipotesa dalam penelitian ini memprediksi pengungkapan CSR memiliki pengaruh positif terhadap nilai ERC. Selain itu, dalam penelitian ini menggunakan variabel growth dan leverage sebagi variabel moderating, yang memoderasi hubungan antara pengungkapan tanggung jawab sosial perusahaan dengan nilai ERC. Populasi pada penelitian ini adalah sebanyak 36 perusahaan sektor tambang yang terdaftar pada Bursa Efek Indonesia selama tahun 2010 dan 2011. Penelitian ini merupakan penelitian kuantitatif, pengujian hipotesis dilakukan dengan menggunakan analisis regresi berganda untuk mengetahui pengaruh di antara variabel-variabel yang ada. Hasil pengujian dalam penelitian ini menunjukkan variabel pengungkapan tanggung jawab sosial perusahaan baik sebelum menggunakan maupun sesudah menggunakan variabel moderator, memiliki pengaruh negatif terhadap nilai ERC. Penelitian ini juga menemukan hasil bahwa variabel growth dan leverage bukan termasuk sebagai variabel moderator dan secara individual mampu mempengaruhi nilai ERC.   Kata kunci : CSR, Earning Response Coefficient, Growth dan Leverage
The Influence of Corporate Governance Mechanism to Abnormal Return (Empirical study on companies listed on the Stock Exchange) Jayanti, Cynthia; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims at examining the influence of a corporate governance mechanism which consists of transparency, fairness, accountability, and responsibility to the market reaction that is proxied by abnormal return. This study applies variable control on unexpected earnings and total cash flow. Population in this study is a non-financial sector companies listed on the Jakarta Stock Exchange in 2010. The selection of samples applies purposive sampling method and sample obtained, is 104 go public companies. This study uses secondary data that is the company's annual report. The results of this study show that the implementation of corporate governance has a significant influence to abnormal returns. This study also presents the fact that variable control total cash flow gives significant influence to abnormal returns. However, this study fails to show that the variable control on unexpected earnings has a significant influence to abnormal returns.   Keyword: Corporate Governance, Abnormal Return, Unexpected Earnings, Total cash Flows
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY FINANCIAL PERFORMANCE AND FIRM VALUE (An Empirical Study on the Manufacturing Companies Listed at Indonesia Stock Exchange (IDX) in 2011) Vidiananda, Gabriela; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The objective of this research is to observe the influence of Corporate Social Responsibility (CSR) to financial performance and firm value. The company financial performance is measured by using Return on Asset (ROA) and firm value is measured by Tobin’s Q. This research applies two control variables, those are: SIZE and leverage. As the samples of this research are 69 manufacturing companies listed at Indonesia Stock Exchange (IDX) in 2011 that are obtained  by using purposive judgment sampling method. The testing result with multiple linear regression test shows that Company Social Responsibility (CSR) has influence to company financial performance and firm value. The analysis result also show that SIZE as a control variable does not give influence to financial performance but it influence firm value. On the other hand, leverage as a variable control gives influence to both financial performance and firm value.   Keywords: Corporate Social Responsibility, financial performance, firm value, SIZE, leverage.
ANALISIS PELAKSANAAN DAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN PERBANKAN DI INDONESIA (Studi Komparatif Bank Pemerintah dan Bank Swasta) Janah, Asmaul; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study investigates Corporate Social Responsibility implementation and disclosure of Indonesian state banks and private banks to find evidence of differences among them. Corporate Social Responsibility implementation and disclosure are identified based on Global Reporting Initiative (GRI) G3.1 guidelines. The population in this study is 31 Indonesian banks listed in Indonesian Stock Exchange (IDX) in 2011. 20 banks are selcted by using nonprobability random sampling. Research method of this study uses mix method research combining quantitative and qualitative approaches. The differences among state banks and private banks are tested using Mann Whitney U and Paired T Test statistic. The result indicates that there are significant differences in total disclosure of Corporate Social Responsibility and in each of the GRI indicators among the state and private banks. Keyword: Corporate Social Responsibility, Disclosure, Implementation, Private Bank, and State Bank
ANALYSIS OF FACTORS THAT AFFECT TAX COMPLIANCE OF HOTEL ENTREPRENEURS IN PAYING TAXES Prasetiyo, Galih; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The objective of this research is to analyze what kind of factors that affect tax compliance of hotel entrepreneurs in Batu City. The method used is survey research method by using questioners as the research instrument. The respondents are all  of the hotel entrepreneurs in Batu City. Analysis used in this research is the multiple linear regression analysis. The result of this analyses state that there are some variables which give positive and significant influence towards the tax compliance, those are: tax audit, tax sanction, tax perception, and tax payers awareness variables. While the variables of tax laws, tax education, finance condition, and the system of government and law are not the factors that determine the tax compliance. Key words:  tax compliance of hotel entrepreneurs, tax audit, tax sanction, tax perception, tax payers awareness, tax laws, tax education, finance condition, the system of government and law.
PENGARUH LEVERAGE, UKURAN PERUSAHAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2011) Prastyawan, Doan Tegar; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini termasuk jenis penelitian asosiatif/hubungan yaitu penelitian yang bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Tujuan penelitian ini untuk mengetahui pengaruh leverage keuangan perusahaan, ukuran perusahaan dan kualitas audit terhadap praktek earning management (manajemen laba). Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa tingkat leverage keuangan perusahaan berpengaruh terhadap manajemen laba. Adanya pengaruh antara leverage keuangan terhadap manajemen laba dapat menunjukkan bahwa dengan adanya peningkatan leverage keuangan, maka kebijakan manajemen laba akan mengalami peningkatan. Ukuran perusahaan berpengaruh terhadap manajemen laba. Adanya pengaruh dapat memberikan gambaran bahwa perusahaan besar yang memiliki total  aktiva  yang  banyak  akan  lebih  berani  untuk menggunakan  modal  dari  pinjaman  (debt financing)  dalam  membelanjai  seluruh aktiva, baik aktiva tetap maupun aktiva lancar yang digunakan untuk perluasan usaha, dibandingkan dengan perusahaan yang lebih kecil ukurannya. Penelitian berhasil menemukan adanya pengaruh kualitas audit terhadap manajemen laba. Hal tersebut menunjukkan bahwa kualitas audit yang digunakan oleh perusahaan akan memberikan dukungan atas upaya perusahaan untuk melakukan manajemen laba.     Kata Kunci: Leverage, Ukuran Perusahan, Kualitas Audit dan Manajemen Laba
THE INFLUENCE OF SUSTAINABILITY REPORT TOWARDS THE COMPANY’S FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY OF OIL AND GAS INDUSTRY LISTED IN INDONESIAN STOCK EXCHANGE (IDX) 2007-2011 Husna, Prasida Nurul; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study is aimed to analyze the influence of Sustainability Report (SR) disclosure on  the company’s  financial performance  (profitability,  liquidity,  book value, and leverage). Samples of this research are the oil and gas companies that published SR which listed in Indonesian Stock Exchange (IDX) during 2007-2011. Oil and gas companies were chosen because they were the largest contributor to the environment destruction. Data were collected by purposive sampling method and the samples used were 35 companies. This study uses linear regression for data analysis. The results show that the disclosure of SR have influence towards company’s financial performance especially profitability and liquidity. Whereas the disclosure of sustainability report do not have influence towards book value and leverage. This means that in the presence of SR disclosure by the company will increase the profitability and liquidity of the company, whereas for book value and leverage has no effect. The absence of significant influence of sustainability report towards book value and leverage appears due to the low levels of the disclosure of sustainability report in Indonesia. Keyword: Sustainability Report, profitability, liquidity, book value, leverage
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan-Perusahan Keuangan Yang Terdaftar Dalam CGPI Tahun 2006 Sampai 2010) Purnomo, Edi; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research has purpose to analize the influence of Good Corporate Governance (GCG) implementation is proxied by profitability, leverage, liquidity, activity, and  Good corporate governance against bankruptcy analysis (z score). Population in this research is financial company sector listed in Corporate Governance Perception Index (CGPI). The sampling technique using purposive sampling, and the number of sample as many as 31 companies. Analysis methods in this research is the method of multiple regression analysis. Results of this research indicate there was influence of corporate governance on Return On Equity, leverage, liquidity and the companies total asset turnover. The Corporate Governance is not influence of the Z-Score, the results indicate that the presence of good corporate governance can increase the value of the company by itself and to avoid the potential for bankruptcy. The increasing of good corporate governance, the company's potential bankruptcy can be avoided Keywords : Good Corporate Governance, Financial Performance, z score
ANALISIS BALANCED SCORECARD SEBAGAI SUATU SISTEM PERENCANAAN STRATEGIS DAN PENGUKURAN KINERJA PADA BADAN PEMERIKSA KEUANGAN Ramadhan, Alvi Syahri; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tujuan penelitian ini adalah menganalisis pendekatan balanced scorecard yang telah diterapkan di dalam sistem perencanaan strategis dan pengukuran kinerja BPK. Salah satu upaya dalam Reformasi Birokrasi yang dilakukan BPK dalam bidang kelembagaan adalah menyusun sistem perencanaan strategis dan manajemen kinerja BPK berdasarkan metode balanced scorecard. Balanced scorecard dapat mengukur keberhasilan organisasi dalam menerjemahkan misi dan strateginya, sehingga organisasi dapat berjalan sesuai dengan visi yang telah ditetapkannya. Penelitian  ini  menggunakan  pendekatan  kualitatif melalui analisis data primer dan data sekunder yang ada. Hasil dari penelitian ini menunjukan bahwa BPK telah menerapkan metode balanced scorecard dalam perencanaan strategis dan pengukuran kinerjanya. Namun demikian, masih terdapat kelemahan pada proses strategy mapping dan mekanisme pengukuran kinerja BPK. Berdasarkan hasil evaluasi atas realisasi pencapaian perspektif balanced scorecard, diketahui bahwa perspektif yang memiliki kinerja terbaik di BPK adalah perspektif pelanggan, sedangkan perspektif yang paling buruk kinerjanya adalah perspektif keuangan. Kata kunci: Balanced Scorecard, Perencanaan Strategis, Pengukuran Kinerja, Badan Pemeriksa Keuangan.
PENGARUH IMPLEMENTASI ENVIRONMENTAL PERFORMANCE TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Peserta PROPER yang Terdaftar di Bursa Efek Indonesia) Rahma, Fia; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui pengaruh implementasi environmental performance melalui environmental disclosure terhadap peningkatan profitabilitas perusahaan peserta PROPER yang terdaftar di Bursa Efek Indonesia mulai tahun 2009 sampai dengan 2013. Hasil dari penelitian ini menunjukkan bahwa melalui environmental disclosure, environmental performance yang dilakukan perusahaan dapat meningkatkan economic performance dan beberapa proksi profitabilitas (earning per share  dan net profit margin). Oleh karena itu, environmental disclosure berperan sebagai media perantara antara environmental performance dengan peningkatan profitabilitas perusahaan. Kata kunci : Environmental Performance, Environmental Disclosure, dan Profitabilitas
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