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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi
Triani Arofah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : SAR (Soedirman Accounting Review): Journal of Accounting and Business

 1 
THE THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, LEVERAGE, AND FREE CASH FLOW ON EARNINGS MANAGEMENT Rifda Nadifah; Poppy Dian Indira Kusuma; Triani Arofah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1151.911 KB) | DOI: 10.20884/1.sar.2020.5.1.3028

Abstract

This study aims to determine the effect of CSR Disclosure, Leverage, and Free Cash Flow on profit management. The population in this study was manufacturing companies in the food and beverage sector which were listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. Sampling was carried out using a purposive sampling method, and the number of samples used in the study was 26 data of food companies and drinks. Based on the results of research and data analysis using SPSS shows that: (1) CSR disclosure does not affect earnings management, (2) Leverage does not affect earnings management, and (3) Free cash flow does not affect earnings management. The results of this study imply that CSR disclosure is not the only indicator that is considered by investors. Investors may pay more attention to the company's prospects in the future along with the performance of the company. It is expected that companies can pay more attention to social responsibility as an effort to establish policies in promoting a balance between company profits and the benefits of society as a whole. Besides, in conditions where leverage and free cash flow are high, managers do not always think to undertake earning management to overcome the problems. Managers may consider the reversal impact after the earning management which may give a more negative impact on the company.
Faktor-Faktor yang Mempengaruhi Keberlangsungan UMKM di Kabupaten Banyumas Pada Masa Pandemi Covid 19 Ade Novianti Azhar; Triani Arofah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.189 KB) | DOI: 10.20884/1.sar.2021.6.1.4063

Abstract

This study aims to determine the effect of financial literacy, use of e-commerce, product innovation, and readiness to change on the sustainability of MSMEs during the Covid-19 pandemic. The sampling technique used purposive sampling with a sample size of 100 MSME actors in Banyumas Regency. The data analysis technique used in the study was multiple regression analysis. The results of this study indicate that: (1) financial literacy has a significant effect on the sustainability of MSMEs; (2) the use of e-commerce has a significant effect on the sustainability of MSMEs; (3) product innovation has no effect for the sustainability of MSMEs; (4) readiness to change has no effect for the sustainability of MSMEs during the Covid-19 pandemic. The implication of this research is that an understanding of financial literacy will help business actors see their financial condition and assist in making the right decisions, especially during this pandemic, so that it will help business actors maintain their business continuity. The use of e-commerce helps business actors reach a wider market, especially during this pandemic, where shopping is mostly done online, so the use of e-commerce will maintain business stability and maintain business continuity.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI WHISTLEBLOWING DENGAN DILEMA ETIKA SEBAGAI VARIABEL PEMODERASI Rafika Agustiani; Puji Lestari; Triani Arofah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.468 KB) | DOI: 10.20884/1.sar.2019.4.1.1533

Abstract

This study aims to determine the effect of organizational commitment, personal cost, personal responsibility,and the level of fraud, on the intention of whistleblowing with ethical dilemmas as moderating variables in the Inspectorate District and Pekalongan City. The population in this study were all Pekalongan District Inspectorate staff and Pekalongan City Inspectorate with a total population of 69. The sample of this study amounted to 32 obtained from the determination of samples using purposive sampling method with criteria namely Inspectorate employees who served as functional employees consisting of P2UPD, Auditors, and general functional / other staff, in this case there are 19 functional employees of the Pekalongan District Inspectorate and 13 functional employees of the Pekalongan City Inspectorate. The results of this study indicate that: (1)Organizational commitment has no significant effect on whistleblowing intentions; (2) Personal costs have a significant effect on whistleblowing intentions; (3) Personal responsibility has a significant effect on whistleblowing intentions; (4) The level of fraud has a significant effect on whistleblowing intentions; (5)Organizational commitment, personal cost, personal responsibility, and fraud level have a significant effect on whistleblowing intentions; (6) The ethical dilemma is not able to moderate the influence of organizational commitment, personal cost, personal responsibility, and the level of fraud on whistleblowing intentions at the Inspectorate District and Pekalongan City.
Co-Authors Ade Novianti Azhar Adi Wiratno Agung Praptapa Agus Sunarmo Aulia Hafidz Hawari Dian Purnomo Jati Dian Purnomojati Fakhrur Rozi Araniri Negina Kencono Putri Nenshiria Septyaning Wibowo NUR AINI Oman Rusmana Poppy Dian Indira Kusuma Rafika Agustiani Rasyid Mei Mustafa Rifda Nadifah Rini Widianingsih SATRIYAS ILYAS Sri Martini Umi Pratiwi Wita Ramadhanti