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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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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Ai Desy Indriyani; Willy Sri Yuliandhari
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.136 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.466

Abstract

Disclosure for CSR is an action taken by a company in order to contribute to economic sustainability that benefits the company, government and society. CSR Activities Serving the form of sustainability reports, however, many companies are still classified as low in their CSR disclosures and have not yet presented them in the form of a sustainability report (sustainability report).The purpose of this study was to determine the effect of the effect of profitability, company size, and company age simultaneously and partially on non-financial LQ 45 Index companies listed on the Indonesia Stock Exchange in 2015-2018.In this study the population consists of non-financial LQ 45 Index companies. The sample selection technique in this study used purposive sampling and obtained 44 total samples. The data used are obtained from sustainability reports and company annual reports. This study uses panel data regression analysis using Eviews version 9.The results showed that profitability, company size, and company age simultaneously affected CSR disclosure with adjusted R2 of 0.307093. Partial profit has a positive effect, while company size and company age have no effect on CSR disclosure.Based on the research results, it is hoped that the disclosure of social responsibility will increase to get the best from investors and the public. Companies with a high level of profitability are expected to be more concerned with CSR activities and their disclosures in the form of company sustainability reports.
PENGARUH TINGKAT KESEHATAN KEUANGAN BANK MENGGUNAKAN RGEC TERHADAP PERTUMBUHAN LABA: PENGARUH TINGKAT KESEHATAN KEUANGAN BANK MENGGUNAKAN RGEC TERHADAP PERTUMBUHAN LABA Devi Allisya Putri; Willy Sri Yuliandhari
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.799 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.467

Abstract

Profit growth is very important for the company, because the company's performance can be seen from the growth in the company's profits. The research objective was to determine the effect of NPL, LDR, GCG, NIM, and CAR simultaneously and partially on profit growth in banking companies in the 2016-2018 Infobank15 index. This research is motivated by the growth of banking profit in Indonesia which has decreased in 2016, where profit is very important for the company. The research was conducted using quantitative methods with descriptive research type and hypothesis testing. The results of the Eviews 10 output show that the NPL, LDR, GCG, NIM, and CAR variables simultaneously influence profit growth. Partially the NPL variable has a negative effect on profit growth and the NIM variable has a positive effect on profit growth. Meanwhile, the LDR, GCG, and CAR variables have no effect on profit growth.
FAKTOR-FAKTOR YANG MEMENGARUHI RETURN SAHAM (Studi pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di BEI Periode 2018) Siti Galuh Nurul Ihsan; Willy Sri Yuliandhari
Jurnal Mitra Manajemen Vol 4 No 7 (2020): Jurnal Mitra Manajemen Edisi Juli
Publisher : Kresna Bina Insan Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52160/ejmm.v4i7.434

Abstract

Return saham adalah hasil keuntungan yang diperoleh oleh investor dari suatu investasi yang dilakukan. Keuntungan ini dapat dilakukan dengan memberikan sinyal kepada pihak luar. Signaling dapat berupa laporan yang menjelaskan kegiatan-kegiatan yang dilakukan oleh perusahaan dalam satu periode yaitu laporan keuangan perusahaan. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan CSR, ROA, dan DER terhadap return saham sektor infrastruktur, utilitas, dan transportasi yang terdaftar di BEI tahun 2018. Metode dalam penelitian ini menggunakan metode kuantitatif. Sampel yang dihasilkan sebanyak 54 sampel menggunakan purposive sampling. Analisis data dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan CSR, ROA, dan DER berpengaruh secara simultan terhadap return saham. Secara parsial, pengungkapan CSR dan ROA tidak berpengaruh terhadap return saham, sedangkan DER berpengaruh negatif terhadap return saham.
ANALISIS PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN (Studi Pada Seluruh Perusahaan Non Keuangan yang Terdaftar di BEI Periode 2014-2016) Erika Putri Fadilla; Willy Sri Yuliandhari
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 3 No 3 (2018): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Population in this study refers to the all company except non financial companies that listed in Indonesia Stock Exchange Period 2014-2016. The technique used in this study is purposive sampling with 7 samples of the companies were selected which in the period of three years, so there were 21 samples data of companies listed in Indonesia Stock Exchange Period 2014-2016 are used.This study aims to examine the effect partially between Sustainability Report Disclosure to Return On Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER) and Inventory Turnover (IT) on companies listed in BEI period 2014-2016. Methods of data analysis in this research is panel data regression analysis using Eviews 10.Based on the result of this research shows that partially Sustainability Report Disclosure have no effect on Return On Asset (ROA), Sustainability Report Disclosure have a positive and significant effect on Current Ratio (CR), Sustainability Report Disclosure have have no effect on Debt to Equity Ratio(DER), Sustainability Report Disclosure have have no effect on Inventory Turnover(IT. Keywords: Sustainability Report, Return On Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), Inventory Turnover (IT).
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN Anita Indrasari; Willy Sri Yuliandhari; Dedik Nur Triyanto
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 | 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
The Effect of Assurance Report, Public Ownership, and Slack Resources on Quality of CSR Disclosure in Indeks Saham LQ45 2017-2020 Annisa Andi Setyani; Willy Sri Yuliandhari
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.392

Abstract

This study aims to determine the effect of assurance reports, public ownership, and slack resources on the quality of CSR disclosure on the 2017-2020 LQ45 index. The sampling technique used purposive sampling technique, where 17 samples were obtained with observations for four years, so there were 68 observational data from companies listed in the LQ45 index from 2017-2020. The analytical method used is descriptive statistical analysis and panel data regression using Eviews 12. The results of this study are assurance reports, public ownership, and slack resources simultaneously affect the quality of CSR disclosure on the 2017-2020 LQ45 index. Partially, only assurance reports have a positive influence on the quality of CSR disclosure on the 2017-2020 LQ45 index. Meanwhile, public ownership and slack resources have no effect on the quality of CSR disclosure on the 2017-2020 LQ45 index.
Pengaruh Tekanan Pemegang Saham dan Umur Perusahaan terhadap Kualitas Sustainability Report Willy Sri Yuliandhari; Ardan Gani Asalam; Muhammad Visar Sinatrya
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1207

Abstract

Sustainability report is a report submitted to the company's stakeholders to report the impact of company's activities on environment, social, and economy. Companies are expected to submit quality information to demonstrate corporate responsibility and can be used as a consideration in making decisions. However, there are still many companies that have not submitted a good and quality information in sustainability report. This study aims to determine the effect of shareholder pressure and company age on sustainability report quality. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses purposive sampling technique. Based on the sampling technique and criteria, 11 companies were obtained with an observation period of three years, so the total observations are 33 samples. This study uses descriptive statistical analysis methods and panel data regression models using Eviews 12 SV software. The results of this study indicates that the age of the company has a significant positive effect on sustainability report quality. Meanwhile, shareholders pressure do not affect the sustainability report quality. Based on the results of this study, the company is expected to improve the quality of the sustainability report in accordance with the GRI Standards and investors are expected to make the sustainability report as one of the considerations in investing. Future researchers are expected to use other independent variables or use different proxies for the variables and are also expected to choose a different research object.
Pengaruh Capital Intensity, Liquidity dan Sales Growth Terhadap Agresivitas Pajak Fanny Nisadiyanti; Willy Sri Yuliandhari
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 Intan Mahalistianingsih; Willy Sri Yuliandhari
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 Gender Diversity, Profitability, And Company Age On Disclosure Of Sustainability Report Willy Sri Yuliandhari; Galuh Tresna Murti; Prajualita Tunjung Pramesthi
Jurnal Mirai Management Vol 7, No 3 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i3.2546

Abstract

A sustainability report is a report that contains the economic, environmental and social performance of a financial service institution, issuer, or public company which is then disclosed to the public. The sustainability report is the company's commitment in carrying out sustainable development that carries aspects of the triple bottom line, namely finance, environment, and society. The purpose of this study was to analyze the effect of gender diversity, profitability, and company age on the disclosure of sustainability reports in companies listed in the LQ-45 index in 2019-2021. The sample in this study was obtained using purposive sampling technique. Based on the technique that has been done, data is obtained from 20 companies within a period of three years that are consistently listed in the LQ-45 index. Then the data analysis method used in this study is the panel data regression method using Eviews 12 software. Based on the test results, the variables of gender diversity, profitability, and age of company simultaneously affect the disclosure of sustainability reports in companies listed in the LQ-45 index for 2019-2021. Then partially profitability and age of company positifly on the disclosure of sustainability reports on companies. While the gender diversity has no effect on the disclosure of sustainability reports in companies. Based on the results of the study, it is recommended for further researchers to use different variables and the research period with the latest time. And for the company, it is recommended to maintain the profits earned to improve programs and disclosure of environmental and social performance. Thus, it can certainly increase the confidence of external parties to increase the value and performance of the company. Kata Kunci: Company age, disclosure of sustainability reports, gender diversity, 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