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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen JABE (Journal of Accounting and Business Education) Jurnal Manajemen dan Kewirausahaan (JMDK) Asia-Pacific Management and Business Application Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Pendidikan Akuntansi dan Keuangan Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Journal of Islamic Monetary Economics and Finance Jurnal Riset Terapan Akuntansi Jurnal Asy-Syukriyyah Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara PROFICIO: Jurnal Pengabdian Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Interdisciplinary Socio-Economic and Community Study Journal of Applied Business, Taxation and Economics Reseach Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Akuntansi dan Keuangan Indonesia JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) e-Jurnal Apresiasi Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Asy-Syukriyyah JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmiah Administrasi Publik

Wuryan Andayani

Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Brawijaya

Author-ID : 437328

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Pengungkapan Corporate Social Responsibility Dalam Sustainability Report Pt Adaro Energy Indonesia Tbk Berdasarkan Global Reporting Initiatives (Gri) Standard Fawwaz, Faiq Muhammad; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.217

This study aims to analyze the sustainability report to assess the Corporate Social Responsibility (CSR) disclosure based on the Global Reporting Initiatives (GRI) Standard. The object of this study involves the Sustainability Report of PT Adaro Energy Indonesia Tbk during the period of 2019 - 2021. The data are collected through documentation and tested by trend analysis. The results of the study exhibit that PT Adaro Energy Indonesia Tbk's sustainability report disclosure is at the level of 65% from 2019 to 2020, and experiences a 1% decrease in 2021 to 64% based on trend analysis. From the composition of the highest disclosure during the period of 2019 – 2021, the focus of CSR disclosure in specific topics is consistently on social topics. Abstract Penelitian ini bertujuan untuk melakukan analisis dalam sustainability report untuk menilai tingkat pengungkapan Corporate Social Responsibility (CSR) berdasarkan Global Reporting Initiatives (GRI) Standard. Objek yang digunakan dalam penelitian ini adalah Sustainability Report PT Adaro Energy Indonesia Tbk selama periode 2019 – 2021. Pengumpulan data dalam penelitian ini menggunakan metode dokumentasi kemudian dianalisis dengan melakukan analisis tren. Hasil analisis menjelaskan bahwa tingkat pengungkapan sustainability report PT Adaro Energy Indonesia Tbk selama periode 2019 dan 2020 ada pada tingkat 65%, dan berdasarkan analisis tren mengalami penurunan 1% pada tahun 2021 menjadi 64%. Fokus pengungkapan CSR dalam topik spesifik dilihat dari komposisi pengungkapan tertinggi selama periode 2019 – 2021 konsisten pada pengungkapan topik sosial.

Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Dan Nilai Perusahaan Terhadap Return Saham Deepa Sayeesha Segara; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.248

This study aims to determine the effect of profitability, liquidity, firm value, and firm size—with the proxies of Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Price to Book Value (PBV), and Ln (Size), respectively—on stock returns. The object of this study includes banking companies listed on the Indonesia Stock Exchange between 2017 and 2020. The samples of 152 entities based on the criteria during the 2017-2020 period are selected from 188 existing entities through purposive sampling and are analyzed by multiple linear regression utilizing the Statistical Product and Service Solution (SPSS) data processing software version 25 to test the hypotheses. The results of this study exhibited that liquidity and firm size had a significant positive effect on stock returns; firm value had a significant negative effect on stock returns; and profitability had no effect on stock returns. Abstrak Dan ukuran perusahaan terhadap return saham. Dalam peneletian ini, profitabilitas diproksikan dengan Net Interest Margin (NIM), likuiditas diproksikan dengan Loan to Deposit Ratio (LDR), nilai perusahaan diproksikan dengan Price to Book Value (PBV), dan ukuran perusahaan diproksikan dengan Ln (Size). Objek penelitian yang diteliti adalah perusahaan subsektor subsektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dengan sampel sebanyak 152 entitas yang memenuhi kriteria penelitian selama periode 2017-2020 dari 188 entitas yang ada. Penelitian ini menggunakan analisis model regresi linier berganda dengan program pengolahan data Statistical Product and Service Solution (SPSS) versi 25 dalam menguji hipotesis. Hasil penelitian ini menujukkan likuiditas dan ukuran perusahaan berpengaruh positif secara signifikan terhadap return saham, sedangkan nilai perusahaan berpengaruh negatif secara signifikan terhadap return saham dan profitabilitas tidak berpengaruh terhadap return saham.

Pengaruh Return On Investment dan Suku Bunga Terhadap Penurunan Nilai Atas Piutang Iuran di DJS Ketenagakerjaan Program Jaminan Pensiun Gina Zahira; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.2.269

This study aims to determine the empirical evidence of the effect of return on investment (ROI) and interest rates based on BI7DRR (effective interest rate) on the impairment as measured by Allowance for Impairment Losses (CKPN). The population of this study includes the Employment DJS (Social Security Funds) for the Pension Security Program and the BI7DRR time series, from which 36 samples are selected through purposive sampling according to the criteria of ROI and CKPN data on premium receivables in the financial statements and the effective interest rate on the BI7DRR time series for 2020-2022. This study employs a quantitative method with descriptive statistical analysis, and the data are analyzed by multiple linear regression. The results of this study exhibit that ROI has a negative effect on impairment, meaning that when ROI increases, the impairment value decreases. This study also proves that interest rates have a positive effect on impairment, implying that an increasing interest rate is directly proportional to an impairment increase. Abstrak Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh return on investment (ROI) dan suku bunga yang dilihat dari BI7DRR (suku bunga efektif) terhadap penurunan nilai yang diukur dengan Cadangan Kerugian Penurunan Nilai (CKPN). Populasi dalam penelitian ini adalah DJS Ketenagakerjaan Program Jaminan Pensiun serta time series BI7DRR. Penentuan sampel penelitian menggunakan purposive sampling dengan kriteria data ROI dan CKPN atas piutang iuran di laporan keuangan serta tingkat suku bunga efektif pada situs resmi Bank Indonesia tahun 2020-2022, sehingga jumlah yang memenuhi kriteria adalah 36 sampel. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan analisis statistik deskriptif. Teknik analisis data yang digunakan adalah metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ROI berpengaruh negatif terhadap penurunan nilai, artinya ketika ROI mengalami kenaikan, maka penurunan nilai akan mengalami penurunan. Penelitian ini juga membuktikan bahwa suku bunga memiliki pengaruh positif terhadap penurunan nilai, artinya kenaikan suku bunga akan berbanding lurus terhadap kenaikan penurunan nilai.

Political Connections, Institutional Ownership and Earnings Quality in Manufacturing Companies in Indonesia Dwi Anggraini, Septia; Subroto, Bambang; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.715

Purpose — This study aims to investigate the influence of political connections on earnings quality. In addition, this study also aims to investigate the influence of institutional ownership on the relationship between political connections and earnings quality. Design/methodology/approaches — This study uses a quantitative approach . The sample of this study are companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The dependent variable in this study is earnings quality, the independent variable is political connections, and the moderating variable is institutional ownership. Hypothesis testing uses multiple regression analysis with the SPSS 18 test tool. Findings — The results of the study show that political connections have a negative effect on earnings quality. In addition, the results of this study also show that institutional ownership has a negative effect on the relationship between political connections and earnings quality. Practical implications — The results of the study have implications for companies and related authorities to consider the minimum or maximum number of politically connected company boards in serving in the company. In addition, the research results also provide implications for companies and related authorities to consider the minimum or maximum amount of institutional investor ownership in the company. Originality/value — This research is different from previous studies, because this research considers the existence of institutional ownership in the relationship between political connections and earnings quality. Paper type — Quantitative Research

Pentagon's Fraud Theory on Student Academic Fraud Behavior: A Study of Accounting Students in State University in Malang City Anggraini, Rosalina Yuri; Subroto, Bambang; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.721

Purpose — This study aims to predict the factors that influence the academic fraud behavior of accounting students, especially during online learning. Using the Fraud Pentagon Theory model and Theory of Reasoned Action. Design/methodology/approach — This research develops the Fraud Pentagon Theory and Theory of Reasoned Action models. Data collection used a questionnaire survey with a sample of accounting students at state universities in Indonesia. Sampling technique with convenience sampling Findings — The study results prove that the Fraud Pentagon Theory and Theory of Reasoned Action can predict student academic fraud behavior. Attitude, pressure, and arrogance influenced accounting students' behavioral interest and behavior to commit academic fraud during online learning. In addition, behavioral interest also influences the academic fraud behavior of accounting students when learning online. Behavioral interest partially mediates the influence between attitude, pressure, and arrogance on academic cheating behavior. Practical implications—The Prevention of student academic fraud behavior can be considered from the attitude, pressure, arrogance, and student interest in doing so. The right methods and policies can be applied to increase efforts to suppress academic fraudulent behavior practices by students and build a culture of positive thinking among them. Originality/value — This study presents cases of student fraudulent behavior during online learning methods. The results of this study provide empirical evidence that the collaboration between fraud theory and psychological theory, namely the Fraud Pentagon Theory and Theory of Reasoned Action, can predict student academic fraud behavior. Other fraud behavior research is usually carried out separately between the two theories. Keywords — Attitude, Pressure, Arrogance, Intention, Academic Fraud Behavior, Fraud Pentagon Theory, Theory Reasoned Action. Paper type — Survey Study

The Effect of Implementing Accounting Information Quality, Performance-Based Budgeting on Local Government Governance (Good Governance) With Management Commitment as A Moderating Variable Siregar, Mercy Irene Christine; Sudarma, Made; Andayani, Wuryan; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.858

Purpose — This study examines the effect of accounting information quality and performance-based budgeting on local government governance (good governance) in Papua Province, Indonesia, with management commitment as a moderating variable. Design/methodology/approach — A quantitative approach and survey methodology were used, employing questionnaires distributed to 90 leaders across key Regional Apparatus Organizations (BAPPEDA, BPKAD, Communication and Information Service) in 30 regencies/cities. The study analyzed data from 2019 to 2023 and applied Partial Least Squares (PLS) for hypothesis testing. Findings — The results indicate that both accounting information quality and performance-based budgeting positively affect good governance practices at the regional government level. Furthermore, management commitment strengthens the impact of accounting information quality on governance. However, management commitment is found to weaken the effect of performance-based budgeting on good governance. Practical implications — The findings suggest that provincial governments should emphasize improving accounting information quality and consistently nurture management commitment to foster transparency. Leaders should also recognize the importance of monitoring performance budgeting initiatives to maximize their governance benefits. Originality/value — This paper presents empirical evidence from Papua Province, offering unique insights into the moderating effects of management commitment in public sector governance. The results provide valuable guidance for regional governments aiming to enhance good governance through improved accounting practice and managerial engagement.

THE EFFECT OF CONFLICT CONTROL, SCHOOL CULTURE, AND WORK MOTIVATION ON TEACHER PERFORMANCE AT MADRASAH IBTIDAIYAH ACEH Sari, Rita; Zamal, Syahrul; Gunarsih, Tri; Andayani, Wuryan
Jurnal Asy-Syukriyyah Vol. 26 No. 1 (2025): Jurnal Asy-Syukriyyah
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/asy.v26i1.880

This study aims to partially and simultaneously analyze the influence of conflict control, school culture, and work motivation on teacher performance in madrasah ibtidaiyah Aceh. The research method employed is a quantitative approach. The respondents of the study were 60 teachers of madrasah ibtidaiyah Aceh. The study's sampling technique uses random sampling techniques. The data collection technique was carried out by distributing questionnaires and analysing the research data using multiple regression analysis. The results showed that partially, the three independent variables had an insignificant positive influence on the dependent variables, with t-count value of X1 = 0.362 > 0.05, t-count value X2 = -0.584 > 0.05, and t-count value of X3 = 0.404 > 0.05. However, based on the ANOVA test, it is known that the value of F-count = 6.840 >However, based on the ANOVA test, it is known that the value of F-count = 6.840 > the value of F-table = 2.775, meaning that the three independent variables have a simultaneous positive influence on the dependent variables. It is known that the contribution of the independent variable is 26.8%, and other variables influence the remaining 73.2%. Therefore, it can be concluded that teacher performance in madrasah ibtidaiyah in Aceh is not significantly influenced by conflict control variables, school culture, and work motivation. Still, this study does not disclose other variables that affect teacher performance.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/asy.v26i1.880

THE EFFECT OF FAMILY OWNERSHIP ON PROFIT AND PERFORMANCE COMPANY MANAGEMENT: BASED ON THE THEORY OF STEWARDSHIP Andayani, Wuryan; Hartono, Jogiyanto; Supriyadi, Supriyadi; Miharjo, Setiyono
Jurnal Aplikasi Manajemen Vol. 16 No. 2 (2018)
Publisher : Universitas Brawijaya, Indonesia

This study examines the relationship between family ownership of a company and its implications for earnings quality. In the family ownership, the family can affect the quality of earnings that are reported in two ways, namely through the entrenchment and the alignment effect. Earnings are managed opportunistically shows a low earnings quality. Whereas the influence of alignment shows a high quality where earnings are not managed opportunistically. The study also examines if the family ownership has a positive effect on company performance. There are five factors that affect innate accruals quality, namely the company size, the standard deviation of operating cash flows, the standard deviation of sales, duration of operating cycles, and negative earnings. Quality of accruals consists of accruals that reflect economic conditions and accruals that reflect managerial choices. This study shows that family-owned companies in Indonesia do not perform earnings management opportunistically. Earnings management used is the one that is in line with the company's business model, company industrial environment and economic conditions as represented by innate accruals. This suggests that family ownership has an earnings quality and shows an alignment of interest between the company management and the owners. Thus the alignment of the interests lends support to the stewardship theory.

Does Gender Diversity Moderate Good Corporate Governance on Sustainability Performance? Tael Batak, Felicia Andrea; Mardiati, Endang; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.818

Purpose — This study aims to examine the effect of good corporate governance (GCG) on sustainability performance, as well as to examine the effect of gender diversity as a moderating variable Design/methodology/approach — GCG is measured by the size of the board of commissioners, independent commissioners and audit committee. Sustainability performance is measured using content analysis with the help of a checklist. This study uses a sample of financial sector companies listed on the Indonesia Stock Exchange in 2020-2022. Based on the purposive sampling method, 240 observations were obtained during 2020-2022. Findings — First, the size of the board of commissioners has no effect on sustainability performance. Second, independent commissioners and audit committees affect sustainability performance. Third, gender diversity can strengthen the relationship between commissioner size and sustainability performance. Fourth, gender diversity does not moderate the relationship between independent commissioners and audit committees on sustainability performance. Practical implications — Financial sector companies have increased sustainability reporting as evidence of good corporate governance implementation, while the importance of strengthening the role of independent commissioners and audit committees that meet GCG qualifications to improve transparency and sustainability. Companies also need to prioritize increasing gender diversity in board recruitment to support holistic decision-making and better performance. Originality/value — This paper presents corporate governance practices on sustainability performance of financial companies in Indonesia in managing economic, environmental, and social aspects, and introduces gender diversity as a moderating variable that strengthens the relationship between corporate governance and sustainability performance. Keywords — Good corporate governance, sustainability performance, gender diversity Paper type — Case study

Co-Authors . Rosidi Abdul Ghofar Abdul Ghofar Akie Rusaktiva Rustam Ali Djamhuri Ali Hamzah Alvin Amiroh Nur Amaliyah Andriani Andriani Anelies Yustisia Anggraini, Rosalina Yuri Ardiniamalia, Utari Arum Prastiwi Arvianty, Atha Jauza Aulia Fuad Rahman Aulia, Faiza Hikma Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bambang Subroto Carissa, Davina Salsabilla In'am Deepa Sayeesha Segara Demas Taufiq Suganda Deuis Fitriani Dipayana, Muhammad Avicinna Dwi Anggraini, Septia Eko Ganis Sukoharsono Endang Mardiati Eris Nanda Mufarikha Erwin Saraswati Eza Gusti Anugerah Fachruddin Nur Fadilatur Romadhan Fajriana, Nadia Fauziah, Aminatul Tanaya Fawwaz, Faiq Muhammad Febriyanty, Kartika Setya Fernandez, Felix Hadi Gina Zahira Gugus Irianto Hariadi, Bambang Harning Priyastuty I Wayan Pradnyantha Wirasedana Ibrahim, Ahmad Dzaky Indrayani Iqbal Lhutfi Iwan Triyuwono Jogiyanto Hartono Kartika Putri Kumalasari Kenneth Nathanael Lia Yulianti Lilik Purwanti Lucy Sri Musmini M. Iswahyudi Made Sudarma Maharani Wuryantoro Mariatul Ulfa Mansyur Marshaninda, Fayyaza Ghania Maylansri, Roro Ayu Melinda Ibrahim Meol, Adelina Manuela Muhammad Ikbal Muhammad Rusydi Aziz Nadia Fajriana Novennia, Rievandra Devita Nur, Fachruddin Palupi Prabandari, Sri Pangestuti, Edriana Pangestuti, Endriana Rachmawati Rachmawati Rahmah, Layla Fatimah Retno Wulandari Reynaldi, Alessandro Rita Sari Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosidi Rosidi Salsabilla, Shafira Saputra, Ahmad Yamin Sari Atmini Sarumaha, Sipriana Etlis Anastsya Septilia Woro Anggini Setiyono Miharjo Sheila Gita Aditya Sidarta, Alphasyah Lazuardy Simamora, Masrowaty Rebecca Siregar, Mercy Irene Christine Sony Warsono Sri Wardhani Sumarno, Devi Cheilsa Supriyadi Supriyadi Suryanto, Dedy Sutrisno T Sutrisno T Sutrisno T Sutrisno T Sutrisno T, Sutrisno T Syafiqah, Intan Syaiful Iqbal Syariati, Namla Elfa Tael Batak, Felicia Andrea Tifani Hestikawati Tri Gunarsih Trisno, Sutrino Unti Ludigdo Utama, Sendy Cipta Wirawan Purwa Yuwana Wulan Retnowati Wuryantoro, Maharani Yanti Nova Lita Simorangkir Yeney Widya Prihatiningtias Yuafanedi Arifianto, Endra Yusifa Pascayanti Yuwana, Wirawan Purwa Yuwana, Wirawan Purwa Zamal, Syahrul

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