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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) Prosiding Seminar Nasional INDOCOMPAC PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Riset Akuntansi Terpadu AKRUAL: Jurnal Akuntansi Journal of Accounting Science Jati: Jurnal Akuntansi Terapan Indonesia Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Iqtishoduna: Jurnal Ekonomi Islam BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) JUKESHUM: Jurnal Pengabdian Masyarakat GREENOMIKA Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review el-Jizya: Jurnal Ekonomi Islam Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal IJEIRC IJBLPS International Journal Multidisciplinary Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Frontiers in Research Journal IECON: International Economics and Business Conference Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation
Wiwit Hariyanto
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Accounting Conservatism, Firm Size, Company Growth, and Capital Structure on Earnings Response Coefficient in Property Companies: Konservatisme Akuntansi, Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Struktur Modal terhadap Koefisien Respon Laba pada Perusahaan Properti Pangestu, Melania; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.236 KB) | DOI: 10.21070/ijins.v21i.763

Abstract

This research aimed to examine the effect of accounting conservatism, firm size, company growth, and capital structure on the earnings response coefficient. This research method uses quantitative research methods, data collection used documentation studies in the form of secondary data sources of financial statements and stock prices in Property, Real Estate, and Building Construction companies listed on the IDX in 2017-2019. The research’s population are the Property, Real Estate, and building construction companies listed on Indonesian Stock Exchange period 2017-2019 as much as 81 companies. Sampling method were selected by using non probability sampling purposive sampling with certain criteria and obtained as much as 34 companies. Anlyze the data used SPSS 26. The result shows that accounting conservatism, firm size, and company growth have no effect on the earnings response coefficient while capital structure has effect and significant on the ernings response coefficient.
Analysis of Factors Influencing Interest in Accounting Students in Taking Accounting Certification: Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pengambilan Sertifikasi Akuntansi Wulansari, Srifany; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2492.395 KB) | DOI: 10.21070/ijins.v21i.774

Abstract

The quality of resources greatly affects the development of the country’s economy. One way that is done by the community to increase their quality is by taking education in college. The economics major that many people choose is the accounting major. Due to the large number of accounting graduates, accountants compete with each other by taking accounting certifications. However, there are still many students who do not know the importance of taking accounting certification. The importance of accounting certification for accounting students should make accounting students to take accounting certification. However, there are still many accounting students who underestimate the importance of accounting certification. This study aims to determine whether factors such as understanding, economy, quality, and career can affect the interst of accounting students in taking accounting certification. The object used in this research is the 2018 class of accounting students at the Muhammadiyah University of Sidoarjo. The sample used is 73 respondents using simple random sampling method. The data analysis used is multiple regression analysis using SPSS version 26 application. The result of this study show that only understanding effects the interest of accounting students in taking accounting certification. Meanwhile, economy, quality, and career have no effect on the interest of accounting students in taking accounting certification.
THE EFFECT OF CSR, FINANCIAL DISTRESS, AND GOOD CORPORATE GOVERNANCE ON STOCK RETURNS Melinda, Puput; Hariyanto, Wiwit
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.18

Abstract

Objective: The purpose of this study is to determine and examine the effect of Corporate Social Responsibility (CSR), financial distress, and Good Corporate Governance (GCG) on stock returns in mining companies listed on the Indonesia Stock Exchange. Method: This study uses a quantitative method with secondary data as the main source. Stock return data was obtained from annual closing prices during the period 2021 to 2023. All information was then classified into research variables according to the needs of the analysis. The sample was determined using purposive sampling, which is a non-probability sampling method based on certain criteria relevant to the research objectives. Results: Based on the results of testing, analysis, and interpretation of data in this study, it can be concluded that Corporate Social Responsibility (CSR), financial distress, and Good Corporate Governance (GCG) have a significant effect on the stock returns of companies listed on the Indonesia Stock Exchange. Novelty: Theoretically, this study contributes to the understanding that the influence of CSR, financial distress, and corporate governance on stock returns is contextual, greatly influenced by industry characteristics, company financial conditions, and investor behavior in interpreting risk, profitability, and company sustainability. For investors, these results can be used as a reference in formulating investment strategies, considering that CSR does not always increase stock attractiveness, financial distress can open up opportunities for higher returns, and corporate governance, although important in the long term, can reduce returns in the short term.
Co-Authors Abdillah Faqih Abidin , Fityan Izza Noor Ade Irma Suyani Aisyah Sayyidah Khansa Ajeng Wulan Ayu Sari Al Fauziah , Della Anik Maulidiya Apriliawati, AFitria Arista, Sintha Wahyu Arizanda Rahayu, Ruci Assari, Putri Ayu Bernika Ivanda Zulfi Lestari Chandrasisilia Celvina Kusuma Daniyati, Adila Inas Dewi Ratiwi Meiliza Dian Irmayanti Diarti, Tri Wahyu Dina Ayu Putri Dina Dwi Oktavia Rini Dinda Putri Kusuma Wardani Dita Nur Wahyuningtyas Divya Prihatiningrum Eka Novia Anggraini, Eka Novia Elsa Veronica Putri Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Eny Maryanti Fatimatus Sholihah Fitiyan Izzah Noor Abidin Fittyan Izza Noor Abidin Fityan Izza Noor Abidin Heri Widodo Hidayatullah, Muhammad Tegar Hikmah, Syahrur Romadhonil Inge Sulistyo Inka Ayu Suhartini Irma Suyani, Ade Ismaya Nur Zannah Istian Kriya Almanfaluti Izza Noor Abidin, Fityan Julia Vivi Maulidah Lailul Mursyidah Leny Ilyasari Lestari , Safira Dwi Lestari, Safira Dwi Loekitasari, Silvy Lukman Hudi Mahardika Darmawan Kusuma Wardana Marini, Agusti Mariyah Al Qibthiyyah Masruroh, Nafisatul Mas’adah, Lailatul Melinda, Puput Miftahul Huda Musdalifah, Siti Niko Fediyanto Ningdiyah , Endra Wahyu Ningtiyas, Dwi Ayu Noor Abidin, Fityan Izza Noviatus Sholihah Nur Azizah Nurasik Nurasik Nuriza, Vivin Oktavia, Rindy Wahyu Pangestu, Melania Pramaditya, Abimanyu Prasetyo Utomo Pratiwi, Yesica Erika Putri Ade Prayoga, Bagas Adi Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahmadhani, Ali Zainuri Rahmawati , Fadilla Ramdani, Rahmad Retno, Ayu Purbo Rietra Aryza Arnindhita Rini Nofita Ruci Arizanda R Ruci Arizanda Rahayu Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Shafadila, Rahmahdina Shifa Azizah Haifa Sigit Hermawan Silvy Loekitasari Solikhah, Sinta Faridatul Sriyono Sriyono Sriyono Sriyono Sriyono Sunarjo, Eka Fitria Hanum Ulum, Zatul Karamah Ahmad Baharul Utari, Nava Dwi UTOMO, PRASETYO VIVI AGUSTIN Vivi Dwi Anggreini Wati, Alis Setya Wiji Rahayu Winda Afichamala Wulansari, Srifany Yani, M Yuliana, Feriza