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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Mirai Management Jurnal Mitra Manajemen Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Media Mahardhika Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Akuntansi Jurnal Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Akuntansi'45 Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Community Service Seminar and Community Engagement (COSECANT) Jurnal Akuntansi Manado (JAIM) E-JURNAL AKUNTANSI Atestasi : Jurnal Ilmiah Akuntansi
Willy Sri Yuliandhari
Universitas Telkom
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN (Studi Pada Seluruh Perusahaan Non Keuangan yang Terdaftar di BEI Periode 2014-2016) Fadilla, Erika Putri; Yuliandhari, Willy Sri
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

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Abstract

Laporan berkelanjutan (sustainability report) berbeda dengan laporan keuangan. Selain sebagai pendukung pembangunan berkelanjutan, laporan ini diungkapkan sebagai bentuk komitmen perusahaan kepada masyarakat dan lingkungan di sekitar perusahaan berada. Salah satu manfaat dari pengungkapan sustainability report adalah dapat menjadi media informasi bagi para stakeholder internal maupun eksternal untuk menilai tanggungjawab sosial yang dilakukan perusahaan. Global Reporting Initiative (GRI) G4 Guidelines merupakan pedoman dalam pengukuran pengungkapan sustainability report yang terdiri 91 item yang kemudian akan dihitung menggunakan Sustainability Report Disclosure Index (SRDI). Perhitungan SRDI dilakukan dengan memberikan skor 1 jika suatu item diungkapkan dan 0 jika tidak diungkapkan. Setelah dilakukan pemberian skor pada semua item,skor tersebut kemudian dijumlahkan untuk memperoleh total skor untuk setiap perusahaan. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan kemudian diperoleh 7 perusahaan dalam kurun waktu tiga tahun sehingga didapat 21 unit sampel perusahaan periode 2014-2016.Penelitian ini bertujuan untuk menguji pengaruh secara parsial antara Pengungkapan Sustainability Report (SRDI) terhadap Return On Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), dan Inventory Turnover (IT) pada seluruh perusahaan non keuangan yang terdaftar di BEI selama tahun 2014-2016. Metode analisis data dalam penelitian ini adalah analisis regresi data panel menggunakan Eviews 10. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial Pengungkapan Sustainability Report tidak berpengaruh terhadap Return On Assets (ROA). Pengungkapan Sustainability Report berpengaruh positif signifikan terhadap Current Ratio (CR). Pengungkapan Sustainability Report tidak berpengaruh signifikan terhadap Debt to Equity Ratio (DER). Pengungkapan Sustainability Report tidak berpengaruh signifikan kearah negatif terhadap Inventory Turnover (IT).
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN Indrasari, Anita; Yuliandhari, Willy Sri; Triyanto, Dedik Nur
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.566 KB) | DOI: 10.24912/ja.v20i1.79

Abstract

Tujuan penelitain ini adalah untuk membahas tentang pengaruh komisaris independen, komite audit dan financial distress terhadap integritas laporan keuangan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia baik secara parsial maupun simultan pada tahun 2005-2014. Penelitian ini dilakukan dengan menggunakan regresi data panel dengan bantuan program komputer Eviews versi 8.0. hasil penelitian secara parsial pada tahun 2005-2014 menunjukkan bahwa hanya komisaris independen yang memiliki pengaruh terhadap integritas laporan keuangan, sementara komite audit dan financial distress tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan secara simultan, variabel komisaris independen, komite audit dan financial distress secara bersama-sama mempunyai pengaruh terhadap integritas laporan keuangan. Disarankan untuk penelitian berikutnya untuk menambah variabel independen baru yang diprediksi dapat berpengaruh terhadap integritas laporan keuangan seperti independensi dan kualitas auditor dan mekanisme good corporate governance.The purpose of this reseach is to examine the influence of independent commissioner, audit committee, and financial distress to integrity of financial statement of property and real estate companies listed in Indonesia Stock Exchange either partially or simultaneously for the years 2005-2014. This research was performed using panel data regression with the help of a computer program Eviews version 8.0. The results of partially for the year 2005-2014, that only independent commissioner which has influence on the integrity of financial statements, while audit committee and financial distress has no effect on integrity of financial statements. While simultaneously independent commissioner, audit committee, and financial distress jointly have a significant impact on integrity of financial statements. Recommendation for next studies to added new independent variables that predicted influence to integrity of financial statements, such as independency and quality auditors and good corporate governance mechanism
Do Financial Performance And Firm Value Can Improve Corporate Responsibility Disclosure? M. Fadel Variza, Dini Wahjoe Hapsari, Willy Sri Yuliandhari,
Jurnal Manajemen Vol 23, No 1 (2019): February 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.171 KB) | DOI: 10.24912/jm.v23i1.456

Abstract

The aims of this research are to find out how the effect of financial performance is proxied by ROA and ROE on the firm value which is proxied by Tobin's Q with CSR that is proxied by cost allocation as moderating the plantation sub-sector listed on the Indonesia Stock Exchange for the period of 2013-2016. This research will seek the causes of whether CSR data allocation is able to strengthen or weaken the influence of financial performance on firm value. The sampling technique used was purposive sampling, and eight companies were selected as samples of plantations with a four-year research period to obtain 32 sample units. The analytical method used is descriptive statistical testing, panel data regression analysis and moderated regression analysis (MRA) using e-views software 9.0 versions. Based on the result of the test, the financial performance variables that are proxied by ROA and ROE partially and simultaneously have a significant positive effect on firm value. While the MRA showed that CSR weakens the relationship between financial performance and company value. Based on the result that the companies and investors need to pay attention to the composition of financial performance and disclosure of corporate social responsibility, hence the investor is able to minimize the risks that will be borne when investing their capital.
PENGARUH PAJAK TANGGUHAN, PROFITABILITAS, DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BEI 2010-2017) Ardli, Dwi Mulyo; Yuliandhari, Willy Sri
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to examine empirical evidence both simultaneously and partially about the effect of deferred tax, profitability, and leverage on earnings management in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2010-2017. This study consisted of 200 samples at banking companies listed on the IDX in the period 2010-2017. This sample was obtained by purposive sampling. The analytical method used in this study is descriptive statistical analysis and panel data regression. The result showed that simultaneously deffered tax, profitability, and leverage had an effect on earnings management. While partially, deffered tax does not have effect on earnings management, profitability has a positive effect on earnings management, and leverage has a negative effect on earnings management.
PENGARUH UKURAN DEWAN DIREKSI, DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP ROA (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017) Novitasari, Rizta Enggar; Yuliandhari, Willy Sri; Zultilisna, Djusnimar
Aksara Public Vol 3 No 3 (2019): Agustus (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

Setiap perusahaan mempunyai tujuan akhir yang ingin dicapai yaitu memperoleh laba atau profitabilitas yang maksimal. ROA merupakan salah satu rasio untuk pengukuran profitabilitas. Dimana ROA didefinisikan sebagai rasio yang digunakan untuk mengukur seberapa besar jumlah laba bersih yang akan dihasilkan dari setiap rupiah dana yang tertanam dalam total aset. Penelitian ini bertujuan untuk menguji pengaruh dari dewan direksi, dewan komisaris independen dan komite audit terhadap ROA pada perusahaan manufaktur sektor pertambangan yang terdaftar di BEI. Metode sampling menggunakan metode purposive sampling dengan jumlah sampel sebanyak 10 perusahaan dan periode penelitian selama 5 tahun. Teknik analisis data menggunakan statistik deskriptif dan pengujian hipotesis menggunakan analisis regresi data panel. Hasil pengujian yang diperoleh dari penelitian ini secara simultan menunjukkan dewan direksi, dewan komisaris independen dan komite audit berpengaruh secara signifikan terhadap ROA. Secara parsial ukuran dewan direksi memiliki pengaruh positif signifikan terhadap ROA, sedangkan ukuran dewan komisaris independen dan ukuran komite audit tidak memiliki pengaruh signifikan terhadap ROA
Pengaruh Capital Intensity, Liquidity dan Sales Growth Terhadap Agresivitas Pajak Nisadiyanti, Fanny; Yuliandhari, Willy Sri
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.888

Abstract

The purpose of this study s to find out the impact of capital intensity, liquidity and sales growth on tax aggressiveness. This study uses a population in the coal mining sub-industry corporate listed on the IDX from 2016 to 2019 period. The sample selection technique used is purposive sampling, 14 coal mining sub-industry corporate were selected and the research period was 4 years. Therefore, as many as 56 samples were obtained in this study. The data analysis method used is panel data regression analysis using EViews 11 software. The results show that capital intensity, liquidity and sales growth affect tax aggressiveness simultaneously. Partially, liquidity has a positive effect on tax aggressiveness, while capital intensity and sales growth do not affect tax aggressiveness.
Pengaruh Profitabilitas, Agresivitas Pajak dan Slack Resources Terhadap Pengungkapan Corporate Social Responsibility Mahalistianingsih, Intan; Yuliandhari, Willy Sri
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.893

Abstract

Penelitian ini ditujukan untuk mengetahui bukti empiris terkait faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility dimana menggunakan profitabilitas, agresivitas pajak dan slack resources sebagai variabel independen. Perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2019 menjadi objek penelitian ini dengan jumlah sampel yang diperoleh 81 sampel. Pengujian dengan memanfaatkan software versi 11 memperoleh hasil bahwa secara simultan profitabilitas, agresivitas pajak, dan slack resources berpengaruh terhadap pengungkapan corporate social responsibility. Secara parsial memperoleh hasil bahwa profitabilitas berpengaruh positif, dan agresivitas pajak serta slack resources tidak memiliki pengaruh terhadap pengungkapan corporate social responsibility. Berdasarkan hasil penelitian ini maka untuk para investor dalam menentukan investasi sebaiknya memilih perusahaan dengan tingkat pengungkapan corporate social responsibility yang baik, dan untuk perusahaan yang masih memiliki nilai pengungkapan yang rendah maka diharapkan untuk meningkatkan kegiatan tanggung jawab sosialnya.
The Effect of Profitability, Liquidity and Solvency on Corporate Social Responsibility Yunita Easty Pertiwi Lolo; Willy Sri Yuliandhari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1408

Abstract

CSR is an obligation of a company that not only provides the needs of the community but also pays attention how to maintain environmental quality positively contributing to the communities in which the company operates. Because it is a index Sri-Kehati generally consists of companies that are already stable and have good performance. With increasing public awareness of the company’s environment, it is demanded to have responsibility for operational activities carried out not only by focusing on the profits generated, howover, based on a survey conducted at the Research Center for Governance, Institutions, and National University Singapore (NUS) Business School shows lack of companies understanding of CSR practices especially in Indonesia (CNN Indonesia, 2016). The purpose of this research is to find out several factors that influence CSR practices so that the variable in this study are CSR disclosure and the independent variables are profitability (net profit margin), liquidity (current ratio) and solvency (debt to total asset). The sample of this study was 60 sample consisting of companies listed on the Sri-Kehati index in the 2015-2018 using data panel regretion with the help of Eviews10 application with quantitative methods. The result of this study indicate that simultaneous profitability (net profit margin), liquidity (current ratio), and solvency (debt to total asset) affect CSR disclosure. Partially profitability (net profit margin), liquidity (current ratio, and solvency (debt to total asset ratio) affects the disclosure of CSR with the ability of independent variables explain the dependent variable at 66,51%. The company is expected to be able to control the use of debt of a source of funding and reduce the use of expenses so that operational activities do not depend on debt.
PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2012-2016) Fithrishiyam Aulia Rasyid; Willy Sri Yuliandhari
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 4 No. 2 (2018): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (839.175 KB) | DOI: 10.33197/jabe.vol4.iss2.2018.177

Abstract

In general, the company has a goal to get maximum profits, prosper the shareholders or the owner of the company and make the maximum company value that can be seen in the stock price. This study aims to analyze the effect of Corporate Social Responsibility costs measured through employee welfare costs, partnership costs, community development costs and dividend policies measured by the Dividend Payout Ratio (DPR) ratio to a firm value measured through Tobin's Q ratio. The number of samples in the study These are 13 state-owned companies listed on the Indonesia Stock Exchange in 2012-2016 with data based on annual reports. The method in this study is descriptive statistics and panel data regression using software eviews version 9. The sample selection technique used is purposive sampling. Data analysis method uses panel data regression analysis with a significance of 5%. Based on the results of the study, simultaneously the Corporate Social Responsibility costs and dividend policy have an effect on the company value of 14.31%. While the remaining 85.69% is influenced by other variables outside the research. Partially, the cost of Corporate Social Responsibility does not influence the negative direction of firm value. While dividend policy has an effect on the positive direction of company value.
PENGARUH MODAL INTELEKTUAL DAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP PROFITABILITAS (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Sri Wulandari Martiningsih; Willy Sri Yuliandhari
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 4 No. 2 (2018): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.835 KB) | DOI: 10.33197/jabe.vol4.iss2.2018.182

Abstract

Companies listed on the Indonesia Stock Exchange are companies that need funds from investors so that stakeholders have an important role in the sustainability of the company. companies must make returns on investments made by investors so that companies do various ways to increase profits. Profitability ratios can be used to measure profits that can be obtained by the company. The purpose of this study to analyze the factors that are considered to affect the company's profitability include intellectual capital calculated using the VAICTM formula and disclosure of sustainability reports calculated using the IndexSR formula based on the GRI-G4 Sustainability Report Guidelines. The sample in this study were 19 companies listed on the Indonesia Stock Exchange for the 2014-2016 period. The method used in this study is descriptive statistics and panel data regression. The sample selection technique used is purposive sampling. Data analysis method uses panel data regression analysis with a significance level of 5%. Based on the results of the study, simultaneous intellectual capital and disclosure of sustainability reports have a significant effect on company profitability of 31.4701%. Partially, intellectual capital has a significant positive effect on profitability while disclosure of sustainability reports does not affect profitability.
Co-Authors Agnes Sherine Septiara Malau Ai Desy Indriyani Ajeng Luthfiyatul Farida Andi Vieska Ardhia Putri Anita Indrasari Annisa Andi Setyani Ardan Gani Asalam Ardli, Dwi Mulyo Ayustyara, Dinda Citta, Nandini Dedik Nur Triyanto Devi Allisya Putri Dirrie Nabhila Ginting Djusnimar Zultilisna Egita Nur Fadila Erika Putri Fadilla Fadilla, Erika Putri Fahira, Zahra Fanny Nisadiyanti Fithrishiyam Aulia Rasyid Fristy Carmelia Caesaria I Nyoman Adi Putra Intan Mahalistianingsih Kamila Andrita Mustikasari Mahalistianingsih, Intan Mamunto, Raissa Arifah Mirza Masita MUHAMAD MUSLIH Muhammad Visar Sinatrya Nakita Salsabila T.P Nike Sekariesta Ninda Kusuma Wulandari Nisadiyanti, Fanny Novitasari, Rizta Enggar Prajualita Tunjung Pramesthi Puspita Wulansari Putri Astari Angraini Rezma Aulia Ramadhanty Rishma Nadya Nurramadhani Rr Sri Saraswati Salma Haura Siti Galuh Nurul Ihsan Sri Wulandari Martiningsih Sudarmaji, Harrys Suminar, Suminar Syifa Diana Putri Yosua Gainer Sihombing Yunita Easty Pertiwi Lolo Zaid Muhammad Rasid Safari