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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Bisnis dan Akuntansi Jurnal Akuntansi
Gery Lusiano Firmansah
Universitas Airlangga
Economics, Econometrics & Finance Social Sciences

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DEWAN PEREMPUAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR): SEBUAH LIBRARY RESEARCH Nurul Fitriani; Adib Minanurohman; Gery Lusiano Firmansah
JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i1.497

Abstract

Penelitian ini bertujuan untuk menggali dan memperoleh gambaran tentang hubungan antara dewan perempuan dan CSR dengan menggunakan metode penelitian kepustakaan. Informasi yang digunakan dalam penelitian ini diperoleh dari sumber online terkemuka, terutama Scopus, Google Scholar, dan Sinta. Dengan mengeksplorasi teori peran sosial dan hasil penelitian sebelumnya, penelitian ini menyimpulkan bahwa dewan perempuan mendorong CSR yang lebih tinggi. Hasil ini didasarkan pada stereotip dan keyakinan yang melekat pada wanita tentang sifat altruisme, filantropi, kepedulian terhadap kesejahteraan orang lain dan gaya kepemimpinan partisipatif yang mendorong perusahaan untuk lebih peduli dengan pemangku kepentingan menggunakan CSR yang tulus. Penelitian ini berkontribusi pada literatur CSR dengan menelaah hasil penelitian empiris terdahulu tentang hubungan eksekutif perempuan dengan praktik CSR. Penelitian ini juga dapat digunakan sebagai bahan pertimbangan untuk manajemen perusahaan ketika mengangkat dewan perempuan. Selain itu, penelitian ini juga dapat digunakan sebagai pertimbangan investor dan konsumen untuk melihat sejauh mana perusahaan memenuhi tanggung jawab sosialnya sebagai pertimbangan ketika berinvestasi dan membeli produk perusahaan.This study aims to explore and obtain an overview of the relationship between women's board and CSR using the library research method. The information used in this study was obtained from reputable online sources, especially Scopus, Google scholar, and Sinta. By exploring social role theory and the results of previous research, this study concludes that women's boards encourage higher CSR. These results are based on the stereotypes and beliefs inherent in women about the nature of altruism, philanthropy, concern for the welfare of others and participatory leadership styles that encourage companies to care more stakeholder using sincere CSR. This study contributes to the CSR literature by examining the results of previous empirical research on the relationship between female executives and CSR practices. This research can also be used as consideration for company management when appointing women's boards. In addition, this research can also be used as a consideration for investors and consumers to evaluate compliance companies for their social responsibilities as a consideration when investing and buying company products.
Kepribadian Serakah (Greed) sebagai Tantangan Etika dan Kepemimpinan dalam Profesi Akuntan Manajemen Nurul Fitriani; Adib Minanurohman; Gery Lusiano Firmansah
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1590

Abstract

This study examines the greedy personality as an ethical leadership challenge in the management accounting profession. This topic is important due to top level management accountants serve as a leader and carry out their responsibility to society and association through code of ethics and ethical leadership. The discussion results show that management accountants with greedy personalities are more susceptible to fraud, which violates management accountants code of ethics such as integrity, objectivity, and professional behavior. In addition, ethical leadership values that have the potential to be violated because of greedy personality are sincerity, integrity, trustworthiness, wise in decision making, and empathy for others. Finally, this article proposes a solution that can use to reduce the impact of a greedy personality in a management accountant through (1) held social awareness program that involves all elements of the company including top level accountant management (2) supportive environment, culture, and policies from company (3) improving faith through spiritual program.
Financial ratio analysis in stock price: Evidence from Indonesia Nurul Fitriani; Adib Minanurohman; Gery Lusiano Firmansah
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.49132

Abstract

Main Purpose - This study aims to examine the association between financial ratios (including return on assets, debt to equity ratio, cash ratio, and total assets turnover ratio) with stock prices of Indonesian listed company in Indonesia Stock Exchange (IDX) except SIC 6 during 2015 – 2020.Method - This study used Signaling theory and asymmetric information as a theoretical base for testing this association using purposive sampling technique. This research obtained final samples of 1603 firm-year observation and used regression analysis to answer the hypotheses.Main Findings - The results show that return on assets ratio and cash ratio have positive and significant correlation with stock price. While debt to equity ratio has negative and significant correlation with stock price. Meanwhile, total assets turnover ratio has no significant correlation with stock price.Theory and Practical Implications - The results of this study are expected to contribute to both the literature and practice. First, this study expands the literature on the types of financial ratios associated with stock prices as well as the literature on asymmetric information, and second, the results of this study are expected to help investors perform fundamental analysis to estimate the value of the target company.Novelty - This research provides novelty in the form of the latest data updates until 2020 and analysis using old or young company categories which are related to low or high asymmetric information.
Kepribadian Serakah (Greed) sebagai Tantangan Etika dan Kepemimpinan dalam Profesi Akuntan Manajemen Nurul Fitriani; Adib Minanurohman; Gery Lusiano Firmansah
Jurnal Bisnis dan Akuntansi Vol. 24 No. 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1590

Abstract

This study examines the greedy personality as an ethical leadership challenge in the management accounting profession. This topic is important due to top level management accountants serve as a leader and carry out their responsibility to society and association through code of ethics and ethical leadership. The discussion results show that management accountants with greedy personalities are more susceptible to fraud, which violates management accountants code of ethics such as integrity, objectivity, and professional behavior. In addition, ethical leadership values that have the potential to be violated because of greedy personality are sincerity, integrity, trustworthiness, wise in decision making, and empathy for others. Finally, this article proposes a solution that can use to reduce the impact of a greedy personality in a management accountant through (1) held social awareness program that involves all elements of the company including top level accountant management (2) supportive environment, culture, and policies from company (3) improving faith through spiritual program.
Co-Authors Adib Minanurohman Nurul Fitriani Nurul Fitriani