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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Dinamika Akuntansi Jurnal Akuntansi Bisnis Jurnal Organisasi Dan Manajemen Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Akuntansi
Clara Susilawati
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Katolik Soegijapranata Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Studi Kualitatif Persepsi Pengurus Gereja Terhadap Pelaporan Keuangan Berbasis Isak 35 Yusni Warastuti; Clara Susilawati; Sansaloni Butar-Butar; Monika Palupi Murniati
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.4067

Abstract

The church as a non-profit oriented entity accepts donations to fund its service activities and donors do not expect a comparable return of economic benefits. Legitimacy theory can be used to explain the position of the church which has a social contract with the people so that it is still necessary to make accountability. Interpretation of Financial Accounting Standards 35 as a substitute for Statement of Financial Accounting Standards No. 45 is a guideline for non-profit oriented entities to present financial statements, including churches. This study aims to explore the understanding of church managers on the components of financial statements and their usefulness. This study is a qualitative research with a phenomenological approach with five church administrators informants on the implementation of ISAK 35 as of January 1, 2020. The method used in this study used interviews with in-depth interviews. The analysis technique in the study after conducting the interview was transcription, description and interpretation of the data obtained. The results showed that the guidelines used to prepare the financial statements of PSAK 45. Other results, the informants already had a basic understanding, namely being able to mention the main accounts in each financial report and provide an explanation of their use, except for the cash flow statement because this report is not a component of financial statements that served. The existing financial reports are sufficient to be used as a basis for church management, starting from planning, controlling and making decisions.
Internal Control, Organizational Culture, and Leadership Style: Analysis of the Impact on Employee Fraud Fernaldy, Victorio Yosafat; Susilawati, Clara
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9050

Abstract

Purpose - This study focuses on manufacturing companies as its subjects of investigation. Its primary objective is to find out the impact of internal control mechanisms, organizational culture, and leadership styles on incidences of employee fraud within manufacturing firms in Semarang City. Design/methodology/approach - This research uses quantitative methods, utilizing primary data gathered through a structured questionnaire. The study encompasses all employees across 515 manufacturing companies in Semarang City, with a sample size of 90 selected through purposive sampling techniques. Data related to these manufacturing entities was sourced from the Central Statistics Agency of Semarang City. Statistical analysis was conducted using multiple regression techniques aided by SPSS software. Finding - The results showed that leadership style had a significant effect on employee fraud. Meanwhile, internal control and organizational culture have no influence on employee fraud. Research limitations/implications – Some companies did not give permission to conduct the research at their company and it is difficult to get respondents who fit the criteria. The future researchers are suggested to add respondents’ number used as research material. Keywords: Internal Control, Organizational Culture, Leadership Style, Employee Fraud, Manufacturing Company  
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Carolin, Jeanne Yovita; Susilawati, Clara
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1447

Abstract

Nilai perusahaan berfungsi sebagai standar bagi aspek keuangan perusahaan. Nilai perusahaan dipengaruhi berbagai faktor, termasuk ukuran perusahaan, profitabilitas, serta leverage. Studi ini dibuat dengan tujuan mengidentifikasikan pengaruh dari variabel – variabel tersebut atas nilai perusahaan transportasi & logistik yang terdaftar di BEI tahun 2018 – 2022. Penelitian ini bersifat kuantitatif dan populasinya terdiri dari 25 perusahaan dan 96 sampel yang dipilih melalui purposive. Analisis data melalui regresi linear berganda program Eviews 12. Hasil penelitian menemukan ukuran perusahaan tidak memengaruhi nilai perusahaan, profitabilitas serta leverage mempengaruhi nilai perusahaan.
Determinan Audit Delay: Peran Profitabilitas, Opini Audit, Reputasi KAP, dan Kompleksitas Operasi Pada Perusahaan Consumer Cyclicals Nathania, Clara; Susilawati, Clara
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.28532

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, reputasi Kantor Akuntan Publik (KAP), opini audit, dan kompleksitas operasi perusahaan terhadap audit delay pada perusahaan sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia.  Metode Penelitian: Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan dan laporan auditor independen periode 2022–2024. Sampel penelitian ditentukan menggunakan metode purposive sampling dengan jumlah sample sebanyak 102 sampel dan dianalisis menggunakan SPSS Versi 27.Originalitas/Novelty: Kebaruan penelitian ini terletak pada fokus kajian audit delay pada sektor Consumer Cyclicals yang relatif memiliki tingkat risiko audit delay tinggi serta pengujian faktor internal dan eksternal perusahaan dalam konteks sektor tersebut.Hasil Penelitian: Hasil penelitian menunjukkan bahwa profitabilitas dan opini audit berpengaruh negatif signifikan terhadap audit delay, sementara kompleksitas operasi berpengaruh positif signifikan. Reputasi KAP tidak berpengaruh signifikan terhadap audit delay.Implikasi: Penelitian ini memberikan implikasi manajerial bagi perusahaan dalam meningkatkan kualitas pelaporan keuangan, implikasi teoretis dalam memperkuat teori agensi dan teori sinyal, serta implikasi praktis bagi auditor dan regulator dalam memahami faktor-faktor yang memengaruhi audit delay. Secara keseluruhan, penelitian ini berkontribusi dalam memperluas literatur audit delay dengan menegaskan bahwa karakteristik operasional perusahaan lebih dominan dibandingkan reputasi auditor dalam menentukan ketepatan waktu pelaporan keuangan pada sektor Consumer Cyclicals. Research Objectives: This study aims to examine the effect of profitability, audit firm reputation, audit opinion, and operational complexity on audit delay in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange.Research Method: This research employs a quantitative approach using secondary data from annual financial statements and independent auditor reports for the 2022–2024 period. The sample was selected through purposive sampling and analyzed using multiple linear regression with SPSS software.Originality/Novelty: The novelty of this study lies in its focus on the Consumer Cyclicals sector, which is characterized by a relatively high audit delay risk, and in emphasizing internal firm characteristics within this sectoral context.Research Results: The results indicate that profitability and audit opinion have a significant negative effect on audit delay, while operational complexity has a significant positive effect. Meanwhile, audit firm reputation does not have a significant effect on audit delay.Implications: This study provides managerial implications for companies in improving reporting quality, theoretical implications in strengthening agency theory and signaling theory, as well as practical implications for auditors and regulators in understanding the factors that influence audit delay. Overall, this study contributes to extending the audit delay literature by emphasizing that firms’ operational characteristics are more dominant than auditor reputation in determining the timeliness of financial reporting in the Consumer Cyclicals sector.
Peran Inovasi Hijau dan Transparansi Lingkungan dalam Kinerja Keuangan Sektor Energi Fernindhia, Angel; Susilawati, Clara
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.28531

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengeksplorasi Pengaruh Green Product Innovation, Green Process Innovation, dan Environmental Disclosure terhadap Kinerja Keuangan Perusahaan Energi di Indonesia. Metode Penelitian: Penelitian ini mengunakan pendekatan kuantitatif. Populasi yang diteliti yaitu perusahaan energi yang terdaftar di BEI pada periode tahun 2022-2024. Untuk menentukan sampek mengunakan Teknik purposive sampling dengan memberikan beberapa kriteria pada penelitian, pada akhirnya menghasilkan 66 sampel. Penelitian ini mengunakan data sekunder yang diambil dari laporan keberlanjutan dan laporan tahunan perushaan energi yang secara resti diterbitkan BEI. Data kemudian dioleh megunakan bantuan software IBM SPSS versi 27Originalitas/Novelty: Kebaruan penelitian ini terletak pada objek penelitian (sektor energi Indonesia), model integratif tiga variabel keberlanjutan, serta temuan empiris yang membedakan peran inovasi proses dan produk hijau terhadap kinerja keuangan.Hasil Penelitian: Penelitian ini menunjukkan bahwa Green Process Innovation dan Environmental Disclosure berpengaruh positif signifikan terhadap ROA, sedangkan Green Product Innovation tidak berpengaruh signifikan karena manfaatnya bersifat jangka panjang pada sektor energi.Implikasi: Perusahaan energi perlu memfokuskan strategi keberlanjutan pada efisiensi proses dan keterbukaan lingkungan karena keduanya terbukti meningkatkan kinerja keuangan, sementara inovasi produk hijau lebih tepat diposisikan sebagai strategi jangka panjang. Dan juga secara teoritis, penelitian ini memperkuat perspektif NRBV dengan menunjukan bahwa tidak seluruh bentuk inovasi hijau memberikan dampak finansial secara langsung, dan juga menegaskan pentingnya perbedaan anatara inovasi proses dan produk dalam menjelaskan kinerja keuangan perusahaan. Research Objectives: This study aims to examine the effects of Green Product Innovation, Green Process Innovation, and Environmental Disclosure on the financial performance of energy companies in Indonesia.Research Method: This study employs a quantitative approach. The population consists of energy companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample was selected using a purposive sampling technique based on specific criteria, resulting in 66 observations. The study uses secondary data obtained from the sustainability reports and annual reports of energy companies officially published by the IDX. The data were then analyzed using IBM SPSS version 27.Originality/Novelty: The novelty of this study lies in its research focus on the Indonesian energy sector, the integrative model of three sustainability variables, and the empirical findings that distinguish the roles of green process innovation and green product innovation in influencing financial performance.Research Results: This study shows that Green Process Innovation and Environmental Disclosure have a positive and significant effect on ROA, while Green Product Innovation has no significant effect because its benefits are long-term in nature within the energy sectorImplications: Energy companies should focus their sustainability strategies on process efficiency and environmental disclosure, as both have been shown to enhance financial performance, while green product innovation is more appropriately positioned as a long-term strategy. From a theoretical perspective, this study strengthens the Natural Resource-Based View (NRBV) by demonstrating that not all forms of green innovation generate immediate financial benefits and by emphasizing the importance of distinguishing between process and product innovations in explaining firms’ financial performance.
Co-Authors Carolin, Jeanne Yovita Devina Ratnasari Fernaldy, Victorio Yosafat Fernindhia, Angel Monika Palupi Monika Palupi Murniati Monika Palupi Murniati, Monika Palupi Naomi Olivia Haryanto Nathania, Clara Ranto Partomuan Sihombing SANSALONI BUTAR-BUTAR Sherly Marsilia Sulaksono Sherly Marsilia Sulaksono, Sherly Marsilia Sri Sunarti St. Vena Purnamasari Stephana Dyah Ayu Sunarti, Sri Theresia Joycelin Jasmine Vadelin Vadelin Yusni Warastuti