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All Journal Jurnal Akuntansi Indonesia Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Widya Manajemen & Akuntansi Journal of Auditing, Finance, and Forensic Accounting Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Media Mahardhika Jurnal Komunikasi Profesional (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi Jurnal Mantik Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis SULUH: Jurnal Abdimas International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi Bisnis Reviu Akuntansi dan Bisnis Indonesia Jurnal Kajian Akuntansi dan Auditing Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Manajemen Bisnis dan Keuangan Jurnal Pengabdian Masyarakat (ABDIRA) Akuntansi Bisnis & Manajemen (ABM) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abdimas Kartika Wijayakusuma Jurnal Bina Bangsa Ekonomika Bussman Journal : Indonesian Journal of Business and Management Archive: Jurnal Pengabdian Kepada Masyarakat Jurnal Buana Pengabdian Seminar Nasional Ilmu Terapan Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Akuntansi Kontemporer Jurnal Manajemen Maranatha
Lindrawati Lindrawati
Universitas Katolik Widya Mandala Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Pengaruh Struktur Kepemilikan, Kinerja Keuangan, dan Ukuran Perusahaan terhadap Financial Restatement Yulina Fransisca Nugroho; Lindrawati Lindrawati
Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v15i2.2327

Abstract

Financial statements contain useful information for stakeholders regarding the company’s financial condition and are used as the basis for decision making. Therefore, financial statements must prepared appropriately, high quality and reflect the actual conditions of the company so that they can be relied on for users of financial statements. Financial restatements are presented on accrual basis so it can increase manager’s flexibility in recording economic events. This flexibility can cause misstatement of information in the financial statements caused by changes in accounting required by accounting standards and indications of management fraud to act opportunistically, causing the company to undertake financial restatements. Therefore, the aim of this study is to examine and analyze the effect of ownership structure, financial performance, and company size on financial restatement. The object of research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the research period 2014-2018. The results showed that the ownership structure in the form of managerial ownership and institutional ownership had no effect on financial restatement, while foreign ownership had a negative effect on financial restatement. Financial performance in the form of profitability, leverage, and activities has no effect on financial restatement. Company size has a positive effect on financial restatement.
PENGUNGKAPAN ESG: APAKAH BERDAMPAK KE COST OF DEBT? Johan, Joel Jedidyah; Susanto, Adi; Lindrawati, Lindrawati
Jurnal Akuntansi Vol 19 No 1 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i1.5929

Abstract

Creditors, as a source of funding for companies, need to bear the risks inherent in the company to assess the company's ability to pay debts for the use of creditors' funds. One of the risks of concern to creditors is the risk of ESG risk consisting of Environmental (E), Social (S), and Governance (G) because this issue concerns the interests of society, such as climate change, work safety issues, as well as indications of fraud committed by the company and accompanied by government encouragement in achieving sustainability goals. The existence of ESG disclosure as a risk mitigation tool and providing additional information to reduce information asymmetry with external parties makes a company strategy to legitimize the company in the eyes of the public. Legitimacy can affect the perception of external parties, especially creditors, when deciding to determine the cost of debt as a fee for using funds that creditors have provided. The purpose of the study is to analyze the effect of ESG disclosure by using non-financial sector companies listed on the Indonesia Stock Exchange, which were analyzed using simple linear regression analysis. The results showed that ESG disclosure has a negative effect on the cost of debt. This shows that creditors in Indonesia consider disclosure of ESG information as a risk mitigation tool and can reduce information asymmetry between creditors and management as operational actors to reduce the company's cost of debt.
Co-Authors Adi Susanto Adi Susanto Agnes Susana Soenjoyo Armada Riyanto Bernadetta Diana Nugraheni Budianto Tedjasuksmana Budianto Tedjasuksmana Budianto Tedjasuskmana Candra, Christian Aristo Ceicilia Bintang Hari Yudhanti Chandra Agung Hogiantoro Cicilia Cicilia Cicilia, Cicilia Cornelia Clarissa Marjono Dian Purnama Sari Dian Purnamasari Djayanto, Johan Dyna Rachmawati Esterlina, Cynthia Felicia Irawan Felicia Melinia Jovani Fransiskus Xaverius TAW Gunawan, Listiarini Halim, Jenny Puspita Hendra Wijaya Jesica Handoko Kuntjoro, Victoria Lim, Meilya Lodovicus Lasdi Lontoh, Frederich Oscar Maria Cynthia Agatha Marini Purwanto Melithasya Angelina Mellynia Putri Nurfinnea Mudjilah Rahayu Ni Putu Frishca Ardiani Odagoma, Oswald Octaviano Orlando Ordelia Septa Anindya Paula Laurentia Prabowo, Menang Pranata, Jimmy Prisca Putri Ratnasari Purwanto, Marini Rina, Stevania Livia Rr. Puruwita Wardani S Patricia Febrina Dwijayanti S Patricia Febrina Dwijayanti S. Patricia Febrina Dwijayanti Saputro, Wibisono Sofian, . Susanna Hartanto Telsy Aldemadra Nomorissa Thalia Hermanto, Cindy Theruty, Nadya Ingrida Tjahja, Steven Adrian Tjandra, Grace Setiyani Tjandra, Ivena Wardaya, Riyanto Adiguna Wehartaty, Tineke Wibowo, Oktavia Cindy Widyawan, Albertus Prima Kristriyana Yohana, Rinna Yulina Fransisca Nugroho Yustinus Budi Hemanto