Article Per Year (5 Year)
p-Index From 2021 - 2026
7.215
P-Index
This Author published in this journals
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 Riset Akuntansi Kontemporer Jurnal Akuntansi 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 Eduvest - Journal of Universal Studies 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 Jurnal Sipakatau
Erwin Saraswati
Brawijaya University
Religion Aerospace Engineering 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 Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 94 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 94 Documents
Search

 6   7   8   9   10 
Determinan Pengungkapan Tanggung Jawab Sosial Perusahaan dan Nilai Perusahaan: Kasus Indonesia Nur, Fachruddin; Saraswati, Erwin; Andayani, Wuryan
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.14087

Abstract

Penelitian ini bertujuan untuk menguji determinan pengungkapan tanggung jawab sosial perusahaan (Corporate Sosial Responsibility/ CSR) dan pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan. Teknik pemilihan sampel menggunakan purposive sampling. Ukuran sampel penelitian sebanyak 156 perusahaan yang terdaftar pada Bursa Efek Indonesia antara tahun 2014 dan 2017. Regresi data panel dengan model efek acak digunakan untuk menganalisis data penelitian. Hasil penelitian ini menunjukkan adanya pengaruh signifikan umur perusahaan, jumlah dewan komisaris, ukuran dan reputasi perusahaan terhadap pengungkapan CSR, namun tidak terdapat pengaruh kinerja keuangan, jumlah kepemilikan saham manajamen, dan likuiditas. Penelitian ini juga menemukan bahwa pengungkapan CSR dapat menentukan nilai perusahaan.
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 INFLUENCE OF CSR DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND INTERNAL CORPORATE GOVERNANCE ON THE ACHIEVEMENT OF SUSTAINABLE DEVELOPMENT GOALS Farda, Agustin Aulia; Saraswati, Erwin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.673

Abstract

Sustainable Development Goals (SDGs) require the involvement of various roles to support their achievement, especially from the business world. The research is aimed at examining the influence of CSR disclosure, environmental performance and Internal Corporate Governance on achieving the SDGs. The sample selected was 99 basic industrial and chemical companies listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period using the purposive sampling method. Data analysis uses unbalanced panel data regression analysis with the Eviews 12 application. The results of this research show that CSR disclosure in quantity and quality, environmental performance, and CEO non-duality, which are indicators of Internal Corporate Governance, have a significant effect on achieving the SDGs. On the other hand, other indicators of Internal Corporate Governance, namely board independence and board presence and the control variables of this research, namely size and leverage, do not have a significant effect on achieving the SDGs. Even though there is an influence between CSR disclosure, environmental performance and Internal Corporate Governance on the achievement of the SDGs, there are several factors that cause the influence of Internal Corporate Governance to not be maximized
Evaluating Bali’s Financial Performance: Pre, During, and Post-Covid-19 Pangestu, Alya Diajeng; Saraswati, Erwin
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p18

Abstract

This study analyzes the financial performance of the Bali Provincial Government before, during, and after the Covid-19 pandemic. The pandemic significantly impacted Bali's economy, heavily dependent on tourism and Local Own-Source Revenue (PAD). This research employs a quantitative descriptive method using audited data from Bali’s Budget Realization Report (2018–2023). Results show a sharp decline in PAD and financial independence during 2020–2021, followed by a recovery in 2022–2023, particularly in PAD effectiveness and self-sufficiency ratios. Fiscal decentralization remained strong, demonstrating Bali's solid fiscal capacity. The pandemic induced budget shifts towards urgent sectors, affecting expenditure efficiency and capital spending patterns. Overall, Bali’s financial management showed resilience and recovery, though efficiency improvements remain necessary. This study offers valuable insights into regional fiscal management during crises and recommendations for enhancing fiscal independence and stability in the future.
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): Jurnal Sipakatau
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.
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 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 Hanjani, Saufika Hidayat, Firli Huda, Nabilah Imam Hidayat Imam Subekti Imansari, Arizka Rahmaninghadi Inata, Lia Candra Jayanthi, Ni Made Dwi Kamil, Irham 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 Noval Adib Novayanti, Nina Nur, Fachruddin Nurkholis Hamidi Nurkholis Nurkholis Oktavia, Dwi Dayanti Pangestu, Alya Diajeng 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 Wibowo, Rina Wijanarko, Karen Natalia Wiwik Saraswati, Wiwik Wulan Retnowati Wuryan Andayani Yeney W. Prihatiningtias Yudhistira, Aditya Meazza Yulia Manda Sari Zahra Zaki Baridwan