Article Per Year (5 Year)
p-Index From 2021 - 2026
4.74
P-Index
This Author published in this journals
All Journal Wahana Riset Akuntansi Among Makarti Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Riset Akuntansi Aksioma FINANCIAL : JURNAL AKUNTANSI ACCOUNTHIK : Journal of Accounting and Finance Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Global Financial Accounting Journal Management and Accounting Expose Jurnal Abdimas Sangkabira ACE : Accounting Research Journal Jurnal Manajemen Stratejik dan Simulasi Bisnis Abdi Makarti ASERSI : Jurnal Akuntansi Terapan dan Bisnis VALUE: Journal of Business Studies Aktiva: Journal Of Accountancy and Management Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pelayanan Masyarakat eJEBA
Oktaviani Ari Wardhaningrum
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Among Makarti

 1 
MENGUNGKAP PERAN INFORMASI NON-KEUANGAN TERHADAP TERHADAP PROFITABILITAS PERUSAHAAN TERINDEKS SRI KEHATI Sari, Dinda Purnama; Anugerah, Eza Gusti; Wardhaningrum, Oktaviani Ari
Among Makarti Vol 18, No 1 (2025): Among Makarti
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v18i1.844

Abstract

Abstract : This study employs a quantitative approach to analyze the influence of Environmental, Social, and Governance (ESG), Enterprise Risk Management (ERM), and Sustainability Report (SR) Assurance on the profitability of companies listed in the Sri-Kehati Index during the 2020–2023 observation period. ESG, as an independent variable, is measured using a scoring method based on the 2016 GRI Standards, while ERM is assessed through scoring based on the COSO ERM framework, and SR Assurance is represented as a dummy variable. The dependent variable, profitability, is measured using the Return on Equity (ROE) indicator. Data for this study were collected from annual and sustainability reports available on the companies' official websites. From an initial population of 82 companies in the Sri-Kehati Index, a purposive sampling method was used to select 75 companies that met the criteria within the observation period. Data analysis was conducted using descriptive statistics, classical assumption testing, and hypothesis testing, utilizing SPSS software version 23. The findings indicate that the ESG variable has a significant negative effect on profitability, the ERM variable does not have a substantial effect, and the SR Assurance variable has a significant positive effect on the profitability of companies listed in the Sri-Kehati Index.Abstrak : Penelitian ini menggunakan pendekatan kuantitatif untuk menganalisis pengaruh Environmental, Social, and Governance (ESG), Enterprise Risk Management (ERM), dan Sustainability Report (SR) Assurance terhadap profitabilitas perusahaan yang terdaftar dalam Indeks Sri-Kehati selama periode observasi 2020–2023. ESG sebagai variabel independen diukur menggunakan metode skoring berdasarkan GRI Standards 2016, sedangkan ERM diukur melalui skoring berdasarkan kerangka kerja COSO ERM, dan SR Assurance direpresentasikan sebagai variabel dummy. Variabel dependen, yaitu profitabilitas, diukur menggunakan indikator Return on Equity (ROE). Data penelitian diperoleh dari laporan tahunan dan laporan keberlanjutan yang tersedia di situs resmi perusahaan. Dari populasi awal sebanyak 82 perusahaan dalam Indeks Sri-Kehati, metode purposive sampling digunakan untuk memilih 75 perusahaan yang memenuhi kriteria sesuai dengan periode observasi. Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, dan uji hipotesis dengan perangkat lunak SPSS versi 23. Hasil penelitian menunjukkan bahwa variabel ESG berpengaruh negatif signifikan terhadap profitabilitas, variabel ERM tidak memiliki pengaruh yang signifikan, sedangkan variabel SR Assurance berpengaruh positif signifikan terhadap profitabilitas perusahaan dalam Indeks Sri-Kehati.
PENGARUH PERATAAN LABA, PERTUMBUHAN ASET DAN PERTUMBUHAN UTANG TERHADAP REAKSI PASAR Ulfa, Kisani Daniyah; Hisamuddin, Nur; Wardhaningrum, Oktaviani Ari
Among Makarti Vol 16, No 2 (2023): AMONG MAKARTI
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v16i2.473

Abstract

ABSTRACTFinancial reports that contain information about company performance can be used as a benchmark for investors to make investment decisions. Company performance can be reflected through profits, assets and debt owned by the company. However, the disruptio to the financial performance of coal companies caused by several factors such as declining interest in demand for coal, declining reference prices and declining export values can affect investors assessments. Based on this, this study aims to determine whether income smoothing, asset growth and liabilities growth affect on earning response. This research was conducted at coal sub sector mining companies listed on Indonesia Stock Exchange with a research period from 2016 to 2021. The research sampe wa obtained using a purposive sampling technique and 13 companies that met the criteria were obtained. The data obtained was then analyzed with multiple linear regression. The result show that the independet variables of income smoothing, asset growth and liabilities growth have a negative effect on earning response.ABSTRAKLaporan keuangan yang berisi informasi mengenai kinerja perusahaan dapat menjadi tolok ukur bagi investor untuk menentukan keputusan berinvestasi. Kinerja perusahaan dapat tercermin melalui laba, aset dan utang yang dimiliki oleh perusahaan. Namun, terganggunya kinerja keuangan perusahaan batubara yang diakibatkan oleh beberapa faktor seperti menurunnya minat permintaan batubara, menurunnya harga acuan serta menurunnya nilai ekspor dapat berpengaruh pada penilaian investor. Berdasarkan hal tersebut, penelitian ini memiliki tujuan untuk mengetahui apakah perataan laba, pertumbuhan aset dan pertumbuhan utang berpengaruh terhadap reaksi pasar. Penelitian ini dilakukan pada perusahaan pertambangan sub sektor batubara yang tercatat di Bursa Efek Indonesia dengan periode penelitian dari 2016 sampai dengan 2021. Sampel penelitian diperoleh menngunakan teknik purposive sampling dan diperoleh 13 perusahaan yang memenuhi kriteria. Data yang diperoleh kemudian dilakukan analisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel independen perataan laba, pertumbuhan aset dan pertumbuhan utang berpengaruh negatif terhadap reaksi pasar.
Co-Authors Aisa Tri Agustini Alifiono, Dhery Shabrian Kurnia Almas, Maymurita Jihana Alwan Sri Kustono Andhika Andhika, Andhika Andriana . Andriana Andriana Anggreda Ratih Swastika Devi Anugerah, Eza Gusti Aprilianto, Bayu Aryo Prakoso Bayu Aprillianto Bayu WIjayanti Bunga Maharani Catur Wulandari, Meisyaroh Ciplis Gema Qori'ah Clara Rasida Dewi Ayu Puspita Eza Gusti Anugerah Fatmasari, Yuli Fatmawati, Novila Hendrawan Santosa Putra Ima Reza Viola Imam Mas'ud Indah Purnamawati Indah Purnamawati Indri Safitri, Indri Iqbal Driantama Irwani, Fransiska Mareta Kartika Kartika Khafid Fitriyanto Albahrudin Kustianingsih, Nanik Lilis Tika Supraptina Mas'ud, Imam Mas’ud, Imam Merryana Stephanie Hidayat Misbahol Yaqin Mufiro, Adelia Nanik Kustianingsih Novi Wulandari Widiyanti Nur Hisamuddin Octora, Devy Ira Bayu Risalatul Maghfiroh Rochman Effendi Ruli Bahyu Antika Sabilillah, Maria Sari, Dinda Purnama Satrio, Rofid Adi Septarina Prita Dania Sofianti Soeprapto, Devina Elmira Soeprapto Sya’roni, M. Hokidatus Ulfa, Kisani Daniyah Wahyu Agus Winarno Wulandari, Chindy Yulia Indrawati Yulio, Fernando Alvin