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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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Relevansi Nilai dari Informasi Environmental, Social, dan Governance Felicia Irawan; Lindrawati Lindrawati; S Patricia Febrina Dwijayanti
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 1 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i1.25183

Abstract

Latar Belakang: Perusahaan tidak hanya dituntut dari segi keuntungan melainkan juga non-keuangan, dikarenakan banyaknya masalah yang terkait dengan lingkungan, sosial, dan tata kelola, yang dikenal dengan istilah Environmental, Social, dan Governance (ESG). Penerapan ESG pada perusahaan akan menjadi bentuk pertanggungjawaban perusahaan serta meningkatkan citra yang baik di mata pemangku kepentingan. Informasi ESG dapat memberikan gambaran kepada investor terkait kinerja perusahaan serta menjadi bahan pertimbangan penilaian risiko, sehingga berdampak terhadap pengambilan keputusan investor.Tujuan: Penelitian ini bertujuan menganalisis relevansi nilai atas informasi masing-masing komponen ESG.Metode Penelitian: Desain penelitian kuantitatif dengan menggunakan data sekunder berupa laporan tahunan, laporan berkelanjutan, dan harga saham. Obyek penelitian adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia. Analisis data digunakan regresi linier berganda.Hasil Penelitian: Informasi ESG terbukti memiliki relevansi nilai. Informasi Environmental, Social, dan Governance diyakini berdampak terhadap pandangan investor pada perusahaan, sehingga investor mempertimbangkan informasi tersebut dalam pengambilan keputusan.Keaslian/Kebaruan Penelitian: Menguji masing-masing komponen ESG menggunakan GRI Standard terbaru pada perusahaan sektor energi.
Lokakarya Manajemen Aset Dan Rencana Bisnis Pada Lembaga Kesejahteraan Sosial Anak Di Tabanan - Bali Dyna Rachmawati; Hendra Wijaya; Lindrawati Lindrawati; Tineke Wehartaty
SULUH: Jurnal Abdimas Vol 6 No 2 (2025): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v6i2.6603

Abstract

Lokakarya manajemen aset dan rencana bisnis ini bertujuan untuk meningkatkan kapabilitas pengelola Lembaga Kesejahteraan Sosial Anak (LKSA) Tabanan Bali khususnya dalam pemanfaatan aset sebagai alternatif sumber dana. Sumber dana utama LKSA adalah donator. Penerimaan dana donator mengalami penurunan. Oleh karena itu, lokakarya ini diadakan untuk membuka wacana bagi pengelola dalam memanfaatkan aset produktifnya sebagai sumber dana. Hasil lokakarya berupa output dan outcome. Output yang dihasilkan adalah (1) daftar aset konsumtif dan produktif, dan (2) rencana bisnis berdasarkan business model canvas (BMC). Outcome yang dihasilkan adalah dampak ekonomi yaitu potensi sumber pendanaan lain dan dampak sosial yaitu penguatan kelembagaan LKSA khususnya pemanfaatan aset
MEKANISME TATA KELOLA DAN PROFITABILITAS TERHADAP GREEN BANKING DISCLOSURE Thalia Hermanto, Cindy; Lindrawati, Lindrawati
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (2024): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v6i2.355

Abstract

Banks in Indonesia have begun to prove their seriousness in responding to environmental issues through green banking program. Green Banking is a bank's effort to prioritize sustainable aspects in financing and operational activities. Otoritas Jasa Keuangan Regulation requires banks to communicate the implementation of green banking to stakeholders through reports prepared by banks. Disclosure of green banking has shown an increasing trend where banks have performed well although the level of disclosure is different. This study aims to analyze the effect of corporate governance mechanisms and profitability on green banking disclosure. The research design is quantitative. Corporate governance mechanisms represented by board size of directors, independent commissioners, and institutional ownership. The data used is in the form of annual reports and sustainability reports. The data analysis technique used is multiple linear regression. The results showed that the corporate governance mechanism represented by board size of directors had a positive effect on green banking disclosure, while independent commissioners and institutional ownership had no effect on green banking disclosure. Profitability has no effect on green banking disclosure because high and low profitability does not guarantee that the company will disclose information about green banking.
KINERJA KEUANGAN PERUSAHAAN KESEHATAN DI BEI SEBELUM, SELAMA, DAN SESUDAH PANDEMI COVID-19 Victoria, Michelle; Lindrawati, Lindrawati; Susanto, Adi
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.551

Abstract

The COVID-19 pandemic has impacted various economic sectors, including healthcare. During the pandemic, there was a surge in demand for healthcare products, accompanied by challenges such as supply chain disruptions and rising operational costs. After the pandemic, the sector faced declining demand for the products and challenges in adapting business strategies. These impacts influenced financial performance. This research aims to analyze differences in the financial performance of healthcare companies listed on the Indonesia Stock Exchange before, during, and after the pandemic. Financial performance is analyzed using liquidity, activity, debt, and profitability ratios to provide a comprehensive overview of the pandemic's impact on the sector. This quantitative research using an event study the COVID-19 pandemic. Data analysis is conducted using Wilcoxon Signed Rank test. The results show no differences in financial performance for liquidity, activity, debt, and profitability (Net Profit Margin and Return on Equity). However, profitability (Return on Assets) shows differences between the periods before and during the pandemic, as well as during and after the pandemic. This is attributed to the surge in demand for healthcare products during the pandemic, which improved financial performance, particularly profitability ratios. However, after the pandemic, some financial performance indicators, such as net profit margin and debt ratio, declined, reflecting the healthcare sector's adjustments to post-pandemic market conditions.
PENGARUH PROFITABILITAS, KOMITE AUDIT DAN DIVERSIFIKASI GENDER TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN Lindrawati, Lindrawati; Trimuryanti, Maria Cyntia
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.154

Abstract

The development of the industrial sector which is increasingly complex makes many companies ignore environmental aspects in running their business. Environmental problems caused by improper management of company activities cause various environmental damages. This has made companies start thinking about paying attention to the environment and presenting this information in annual reports. This study aims to analyze the impact of profitability, audit committee, and gender diversification on environmental information disclosure. The research design is a quantitative research. The data type used is quantitative and qualitative in the form of annual reports and sustainability reports. The research objects are mining and manufacturing companies listed on the IDX and participating in PROPER. Data analysis used multiple regression analysis. The research results that the audit committee had a positive effect on disclosing environmental information, shows that the more audit committee members are able to pressure management to increase disclosure of the company's environmental information. Profitability and gender diversification had no effect on disclosing environmental information.
Laporan Keberlanjutan pada Kinerja Keuangan Lindrawati, Lindrawati; Laurensia, Laurensia; Susanto, Adi
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4514

Abstract

Perusahaan didirikan dengan tujuan memiliki kinerja keuangan yang baik dan dapat bertahan untuk jangka panjang. Kinerja keuangan dapat ditingkatkan apabila perusahaan menjalankan operasinya dengan memperhatikan baik dari sisi ekonomi, sosial, dan lingkungan yang akan berdampak pada keberlanjutan perusahaan di masa depan. Laporan keberlanjutan dapat memberikan informasi mengenai kondisi perusahaan secara komprehensif baik dari sisi ekonomi, lingkungan, dan sosial kepada pemangku kepentingan. Oleh karena itu, tujuan penelitian ialah menganalisis laporan keberlanjutan dari dimensi ekonomi, lingkungan, serta sosial pada kinerja keuangan berupa ROA, ROE dan NPM. Disain penelitian ialah kuantitatif dengan obyek penelitian perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Analisis regresi linear berganda digunakan sebagai analisis data, dimana menunjukkan hasil laporan keberlanjutan pada dimensi baik ekonomi maupun sosial, tidak berdampak pada kinerja keuangan berupa ROA, ROE, dan NPM. Laporan keberlanjutan dimensi lingkungan menunjukkan dampak positif pada kinerja keuangan berupa ROA dan ROE, namun tidak berdampak pada NPM. Dimensi lingkungan berperan penting pada kinerja keuangan sehingga manajemen dalam menjalankan perusahaan selayaknya memperhatikan lingkungan dan menyajikan laporan keberlanjutan dimana dampaknya jangka panjang. Dukungan regulator diperlukan untuk meningkatkan ketentuan pengungkapan laporan keberlanjutan yang dapat memenuhi kebutuhan informasi pemangku kepentingan.
BANK HEALTH LEVEL ANALYSIS BEFORE, DURING, AND AFTER COVID-19 PANDEMIC Widyawan, Albertus Prima Kristriyana; Lindrawati, Lindrawati
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2640

Abstract

The COVID-19 pandemic has weakened the economy, causing third-party funds to grow, but credit interest has decreased, making banks face difficulties channeling funds to generate interest income. The implementation of social restrictions has led to many companies being unable to operate, which has slowed down the repayment of obligations by debtors, ultimately affecting banking health. This study aims to analyze differences in health levels of banks listed on the Indonesia Stock Exchange before, during, and after the COVID-19 pandemic. The research design is quantitative, using an event study to assess the impact of the COVID-19 pandemic. Bank health is measured using risk profile, good corporate governance (GCG), earnings, and capital. Data analysis was performed using the Wilcoxon signed-rank test. The results show differences in liquidity risk, operational risk, profitability, and capital during the periods before and during the pandemic, while there were no differences in credit risk, market risk, and GCG. During and after the pandemic, there were differences in credit risk, liquidity, operational risk, GCG, profitability, and capital, while market risk showed no difference. Before and after the pandemic, credit risk, liquidity, operational risk, and capital showed differences, while market risk, GCG, and profitability showed no differences.
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.
PENGARUH CAPITAL ADEQUACY RATIO DAN FINANCING TO DEPOSIT RATIO TERHADAP LABA BANK UMUM SYARIAH Laurentia, Paula; Lindrawati, .
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.436

Abstract

This research is intended to knowing the effect of capital adequacy ratio and financing to deposit ratio on syariah bank net income. If bank have good capital adequacy ratio and financing to deposit ratio, bank could financing and operating their activities with well so it could increase their net income. Multiple regression analysis is used as a research method, which contains of classic assumption test and hypothesis test (F-test and t-test). Based on the regression result, it is found that hypothesis test snows that capital adequacy ratio and financing to deposit ratio have effect on syariah bank net income.
Pengaruh Profesionalisme Auditor terhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik di Surabaya Sofian, .; Lindrawati, .
Jurnal Akuntansi Kontemporer Vol. 3 No. 2 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i2.1004

Abstract

Financial report as a medium of communication required by the parties outside the company to base decision-making. So that financial statements can be a tool that is reliable and relevant for making a decision, financial statements need to be audited by an independent third party, in this case the external auditor. One of the auditor's responsibilities is to determine the materiality level consideration of client's financial statements, which is influenced by professionalism auditors. Therefore, this study aims to examine the influence of the professionalism auditors on materiality consideration. The research design was quantitative with the hypothesis. Data obtained directly from distributing questionnaires to the public accountant who worked in the office of the public accountant in Surabaya. Data analysis technique was using multiple linear regression models, testing the validity and reliability, test assurnptions classical, and hypothesis testing by t test. The analysis showed that the professionalism of auditors affect the level of materiality considerations. From the five dimensions of auditor professionalism, dedication to the profession and social obligations affect the level of material if, where dedication to the profession and social obligations have a positive influence, while not affecting auditor's consideration of materiality are autonomy, belief in self-regulation, and professional community affiliation. Keywords: external auditor, auditor's consideration of materiality, professionalism auditors.
Co-Authors Adi Susanto Adi Susanto 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 Soenjoyo, Agnes Susana 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