Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting AGRISE Owner : Riset dan Jurnal Akuntansi Jurnal Proaksi
Andri Prastiwi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI AUDITOR UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (Studi Empiris pada Kantor Akuntan Publik di Semarang) Destriana Kurnia Kreshastuti; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.915 KB)

Abstract

This study aims to obtain empirical evidence of  factors that affect auditor to make whistleblowing intention. This study refers to Curtis and Taylor (2010) by using the concept of the Theory of Planned Behavior (TPB) as a theoritical basis. This study uses primary data to obtained important information from the respondents by using convinience sampling method. Respondents in this study were 55 auditors who worked in public accounting firm in Semarang City, Indonesia. Statistical analysis method used is multiple linear regression. Hypothesis testing is done with the help of software IBM SPSS Statistics 19. The result of this study indicates: (1) Professional Identity positively significant influence whistleblowing intention; (2) Auditor who have higher organizational commitment that auditors who have a commitment to co-workers has not significant influence whistleblowing intention; (3) Moral intensity positively significant influence whistleblowing intention; (4) Auditor's personal characteristics is consisted of Gender, Age, Education, Experience (based on years experience) and Level Position at firm has not significant influence whistleblowing intention.
Sikap, Norma Subjektif, Kontrol Perilaku, Komitmen Organisasi, dan Budaya Organisasi: Menguji Niat Whistleblowing: Indonesia Ester Ananda Heriana; Andri Prastiwi
Jurnal Proaksi Vol. 11 No. 3 (2024): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i3.6258

Abstract

Latar belakang dari penelitian ini adalah korupsi masih menjadi masalah di setiap negara. ACFE setiap tahunnya masih memberikan laporan mengenai kasus-kasus yang terjadi di dunia. Salah satu yang dapat mendeteksi kasus korupsi dengan adanya laporan dari whistleblower. ACFE melaporkan setiap tahunnya bahwa laporan dari whistleblower lebih efektif. Terdapat peningkatan kasus yang terungkap karena adanya whistleblowing. Tujuan dari penelitian ini adalah untuk mengetahui apakah sikap, norma subjektif, kontrol perilaku, komitmen organisasi, budaya organisasi berpengaruh terhadap intensi seseorang untuk melakukan whistleblowing. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menyebarkan kuesioner, populasi dalam penelitian ini adalah karyawan di berbagai divisi antara lain divisi keuangan, pembukuan, IT, HRD dengan hasil penelitian menunjukkan bahwa sikap, kontrol perilaku, komitmen organisasi, dan budaya organisasi berpengaruh positif terhadap intensi seseorang untuk melakukan whistleblowing. Sedangkan norma subjektif berpengaruh negatif terhadap intensi seseorang melakukan whistleblowing. Kesimpulan dari penelitian ini adalah semakin tinggi sikap, kontrol perilaku, komitmen organisasi, dan budaya organisasi, maka semakin tinggi pula intensi seseorang untuk melakukan whistleblowing. Sedangkan semakin tinggi norma subjektif yang dimiliki seseorang, maka semakin rendah intensi untuk melakukan whistleblowing.
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan ESG Performance sebagai Variabel Moderasi Carolina Dewi Ning Tyas; Andri Prastiwi
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2624

Abstract

ASEAN is an interesting region for Environmental, Social, and Governance (ESG) research due to the diversity of industrial sectors, and policies that are starting to support ESG adoption and ESG implementation is still at an early stage. This study aims to analyze the effect of profitability on firm value with ESG as a moderating variable in companies in the ASEAN region. The study population consists of 5,530 companies ASEAN listed in the Bloomberg database, with a sample of 661 companies selected using purposive sampling technique based on the completeness of ESG data for the 2019-2023 period. The research method uses a quantitative approach with panel data regression analysis using Eviews 13, where firm value is measured by Tobin's Q, profitability is measured by Return on Assets (ROA), and ESG is measured using ESG scores from Bloomberg which includes environmental, social and governance aspects. The results show that profitability has a positive and significant influence on firm value, and ESG is proven to strengthen the relationship between profitability and firm value. This suggests that good ESG practices can increase operational efficiency, improve corporate image, and provide positive signals to investors. During the study period (2019-2023), several external factors influenced the results, including the COVID-19 pandemic which encouraged companies to better utilize ESG as a crisis protection measure. In addition, evolving ESG regulations and ASEAN capital market characteristics such as small market capitalization and concentrated ownership, form a unique context for ESG implementation. This study concludes that the integration of ESG in corporate strategy not only supports sustainability, but also increases the attractiveness of the company in the eyes of investors, which ultimately contributes to an increase in firm value.
Co-Authors Carolina Dewi Ning Tyas Chrisnatty Chandra Dwipayani Destriana Kurnia Kreshastuti Ester Ananda Heriana Fitria Dina Riana Maulida Athiatul Ulya Muhammad Aritama Juniarto Muhammad Dody Amijaya Nalal Muna Noor Laila Fitriana Roy Hutapea Tegar Rahardi Vianika Herlantu