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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Reviu Akuntansi dan Bisnis Indonesia Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Akuntansi dan Teknologi Informasi Transekonomika : Akuntansi, Bisnis dan Keuangan Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal Research of Social Science, Economics, and Management Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Economics, Entrepreneurship, Management Business and Accounting 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 E-Jurnal Akuntansi Jurnal Sipakatau
Erwin Saraswati
Brawijaya University
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Veterinary Other

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re Effect Of Enterprises’ Fundamental Factors And Systematic Risk On Stock Returns labbeik, kevin; Baridwan, Zaki; Saraswati, Erwin
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i3.563

Abstract

This study aims to determine the influence of fundamental factors of companies and systematic risks on stock returns. The type of data used in this study is secondary data. The data is obtained from annual reports and financial reports sourced from www.idx.co.id. The population used in the study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2021. The samples used in this study were 42 manufacturing companies listed on the IDX that met the criteria. Data were analyzed using multiple linear regression method. The results of this study indicate that the enterprise's fundamental factors affect stock returns. There are significant differences in the variable size of enterprise asset sizes before and during the Covid-19 pandemic. However, there were no significant differences in liquidity variables, debt to equity ratio, return on equity, earnings per share, price earnings ratio and systematic risk before and during the Covid-19 pandemic. Keywords: Fundamental factors; systematic risk; stock return
DAMPAK GREEN INTELECTUAL CAPITAL DISCLOSURE TERHADAP SUSTAINABLE BUSINESS DAN KINERJA NON KEUANGAN Saraswati, Erwin; Inata, Lia Candra
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.127 KB) | DOI: 10.26418/apssai.v1i1.3

Abstract

This study aims to examine the components of green intellectual capital (realtional capital, human capital and structural capital) on sustainable business and non-financial performance. Samples obtained by 48 mining companies in Indonesia for two periods, 2017-2018, were tested using simple regression analysis. The results show that green human capital and green structural capital cannot increase a sustainable business. Generally speaking, green intellectual capital can improve financial performance (number of awards received). This research shows that the relationship between the company and stakeholders is not supported through a collaborative approach. The results of this study support the legitimacy theory, mining companies make disclosures that their stakeholders want to legitimize their sustainability.
The Effect of Profitability and Competitive Advantage on Corporate Social Responsibility Disclosure Daylinda, Safira Gusti; Saraswati, Erwin
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.08

Abstract

Many key factors can influence Corporate Social Responsibility Disclosure (CSRD). This study focuses on two main factors, namely Competitive Advantage (CA) and Profitability. The purpose of this study is to determine how Competitive Advantage (CA) and Profitability, which are independent variables, influence Corporate Social Responsibility Disclosure (CSRD), which is a dependent variable. In addition, Company Size and Leverage serve as control variables in this study. This study uses purposive sampling in selecting samples, namely 42 companies in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Secondary data in the form of companies' annual financial reports listed on the Indonesia Stock Exchange (IDX) are used in this study. Hypothesis testing was processed using SPSS software. The results show that simultaneously, Profitability and Competitive Advantage can influence Corporate Social Responsibility Disclosure (CSRD). Partially, Competitive Advantage is proven to be a significant indicator in influencing CSRD, while Profitability does not show a significant effect on Corporate Social Responsibility Disclosure (CSRD).
The Conservatism, Accounting, and Information Asymmetry Kartika, Ita Yuni; Subroto, Bambang; Saraswati, Erwin; Rusydi, M.Khoiru
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.861

Abstract

Purpose — This study investigates the impact of accounting conservatism on information asymmetry in non-financial companies, aiming to validate the reputation theory.  Design/methodology/approach— This paper employs a quantitative approach using Stata 14 to analyze 2,791 observations from non-financial companies. The research focuses on Indonesia, a country characterized by concentrated ownership, which historically has led to low information asymmetry. However, the case of certain state-owned enterprises that have suffered financial losses raises concerns about the role of accounting conservatism in reducing information asymmetry and enhancing company reputation, ultimately benefiting minority shareholders. Findings — The study finds that accounting conservatism significantly reduces information asymmetry. Practical implications— Accounting conservatism can serve as an effective mechanism to reduce information asymmetry and strengthen the company's reputation, thereby improving trust among minority shareholders. Originality/value — This research contributes to understanding information asymmetry among non-financial companies listed on the Indonesian Stock Exchange. The study suggests that adopting accounting conservatism can help attract minority investors by addressing information asymmetry in concentrated ownership structures. Paper type — Research paper 
The Impact Of Information Asymmetry On Esg And Intellectual Capital In Reducing Equity Costs Firda Ainun Nabila; Erwin Saraswati; Arum Prastiwi
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.36204

Abstract

Purpose: This study examines the effect of intellectual capital and ESG disclosures on equity costs, with information asymmetry as a moderating variable. Methodology/approach: This quantitative study uses an explanatory approach, focusing on manufacturing companies listed on the Indonesia Stock Exchange from 2019-2022. Secondary data from annual reports were analyzed using Moderated Regression Analysis. Findings: The results of the study show that intellectual capital disclosure and ESG can reduce the cost of capital. High information asymmetry can weaken the negative relationship between ICD on the cost of capital. Practical implications: For companies with the results of this study, it can be considered to maximize the benefits of ESG ICD disclosure in reducing the cost of capital, companies need to focus on reducing information asymmetry. This can be done through the presentation of more complete, detailed, and verifiable information about ESG and ICD performance. Originality/value: Including information asymmetry as a moderating variable, this study offers a new perspective, highlighting how the effect of intellectual capital and ESG disclosures on equity costs depends on information distribution, a factor previously underexplored.
The Influence of Managerial Ability, CFO Tenure, and Executive Compensation on Accounting Conservatism: The Moderating Role of Litigation Risk Almi Hafiz; Erwin Saraswati; Arum Prastiwi
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 3 No. 2 (2026): February
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/sipakatau.v3i2.536

Abstract

This study examines the influence of managerial ability, CFO tenure, and executive compensation on accounting conservatism, as well as the moderating role of litigation risk in manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This study employs panel data regression with interaction-based moderation analysis using a purposive sample of manufacturing firms. The model evaluates both the direct effects of internal managerial characteristics and the moderating role of external governance pressure proxied by litigation risk. The results show that managerial ability positively and significantly affects accounting conservatism, indicating that more competent managers tend to adopt prudent reporting practices. In contrast, CFO tenure has a negative and significant effect, suggesting that longer-serving CFOs may engage in less conservative reporting due to increased influence and familiarity with internal processes. Executive compensation exhibits a negative but insignificant effect. Furthermore, litigation risk does not moderate the relationships between managerial ability and CFO tenure with accounting conservatism; however, it significantly strengthens the relationship between executive compensation and accounting conservatism. This study is limited to manufacturing firms in Indonesia, which may restrict the generalizability of the findings across different industries and institutional settings. This study contributes to the literature by simultaneously integrating managerial ability, CFO tenure, and litigation risk within a single empirical framework of accounting conservatism in an emerging market context. Unlike prior studies that examine these factors separately, this research provides new insight into how internal managerial characteristics interact differently with external legal pressures in shaping conservative financial reporting behavior.
Corporate Governance, Profitability, Media Exposure, and Firm Value: the Mediation Role of Environmental Disclosure Kurniansyah, Firdaus; Saraswati, Erwin; Rahman, Aulia Fuad
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.
The Influence of Managerial Ability, CFO Tenure, and Executive Compensation on Accounting Conservatism Almi Hafiz; Erwin Saraswati; Arum Prastiwi
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 3 (2026): Volume 4, Issue 3, May 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i3.908

Abstract

This study aims to analyze the effect of managerial ability, Chief Financial Officer (CFO) tenure, and executive compensation on accounting conservatism. Accounting conservatism is considered one of the key principles in financial reporting, serving to enhance prudence and reduce managerial bias in the presentation of financial statements. Executive-related characteristics are believed to influence the application of conservatism, therefore this research focuses on managerial ability, tenure experience, and executive compensation. The research method employed is a quantitative approach using regression analysis. The data were processed with the assistance of SPSS software through classical assumption tests, descriptive analysis, and regression testing. The findings reveal that managerial ability has a positive and significant effect on accounting conservatism, while CFO tenure has a negative and insignificant effect. Meanwhile, executive compensation has a negative but significant effect on accounting conservatism. Thus, the results highlight that managerial ability is the most consistent factor in driving the implementation of accounting conservatism compared to tenure or executive compensation.
Guardians or Accomplices? Institutional Ownership and Corporate Tax Avoidance: A Meta-Analysis Ema Aulia Erwanti; Erwin Saraswati; Syaiful Iqbal
Jurnal Akuntansi dan Keuangan Vol. 28 No. 1 (2026): MAY 2026
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.28.1.74-88

Abstract

Tax avoidance remains widespread, and prior studies report inconsistent results regarding how institutional ownership relates to tax avoidance. To date, no study has employed a meta-analytic approach to examine the nexus between institutional ownership and tax avoidance. This study aims to investigate the effect of institutional ownership on tax avoidance, considering the moderating roles of measurement diversity in tax avoidance and state legal systems. A meta-analytic method was applied to 72 studies from 46 articles (totaling 917,813 observations). This study proves that institutional ownership can effectively limit tax avoidance behavior. However, the diversity of tax avoidance measures and the country's legal system greatly influence its effectiveness. In particular, countries with common law systems are better able to suppress tax avoidance behavior than countries with civil law systems.
Factors Influencing Audit Delay Ramadhan, Alif Rizki; Saraswati, Erwin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.505

Abstract

Timely financial information allows management to make quick and accurate business decisions. Delays in financial reports can lead to decisions based on data that is not up-to-date and have negative consequences for the company. Understanding the factors that influence the delay in submitting financial reports is very important to improve efficiency in making business decisions. This study aims to test and obtain empirical evidence regarding factors that affect audit delay as seen from company size, solvency, KAP size, and audit committee. This study uses data from 100 non-primary consumer goods companies listed on the IDX for the 2020-2022 period, which are determined using a purposive sampling method with data collection techniques using the archival method, which is carried out by collecting financial reports from each sample company. Furthermore, the data analysis technique used is multiple linear regression analysis. This study supports the signaling theory that company size and audit committees have a decreased effect on audit delay, and solvency has an increased effect on audit delay. This study has not been able to prove the relationship between KAP size on audit delay. This study recommends that auditors conduct audits effectively and efficiently so as to reduce audit delay. Regulators impose strict sanctions on companies that are late in issuing financial reports in order to create a deterrent effect.
Co-Authors ,, Nurkholis . Rosidi A.A. Ketut Agung Cahyawan W Aabdulrahim, Mohamed Omar Abdul Ghofar Abdul Ghofar Agung Rakhmat Alfizah Azzahra Ali Djamhuri Almi Hafiz Almi Hafiz Alvi Syahri Ramadhan Alviona, Adinda Vira Alya Diajeng Pangestu AM, Lutfirrahman Ananda Sagitaputri Ananda Sagitaputri Ananda Sagitaputri Anastasia Putri Lestari Anggri Nastiti Arum Prastiwi 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 Dayanti Oktavia Edi Purnomo Eko Ganis Sukoharsono Ema Aulia Erwanti Endang Mardiati Erlina Diamastuti Erny Dwi Jayanti Eza Gusti Anugerah Fachruddin Nur Fadiyah , Putri Farda, Agustin Aulia Fia Rahma Firda Ainun Nabila Fransiska Novina Hayu Indrianti Gabriela Vidiananda Galih Prasetiyo Hadiwibowo, Imam Hidayat, Firli Huda, Nabilah Imam Hidayat Imam Subekti Imansari, Arizka Rahmaninghadi Inata, Lia Candra Jayanthi, Ni Made Dwi Kartika Dewi, Lensa Erliana Santi Kartika, Ita Yuni kevin labbeik Kurniansyah, Firdaus 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 Nadliroh, Ratna Syifaun Nila Trisna Syanthi 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 Ramadhan, Alif Rizki Rinto Ariwibowo Rosidi . Rosidi Rosidi Rusydi, M.Khoiru 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 Wijanarko, Karen Natalia Wiwik Saraswati, Wiwik Wulan Retnowati Wuryan Andayani Yeney W. Prihatiningtias Yudhistira, Aditya Meazza Yulia Manda Sari Zahra Zaki Baridwan