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Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri
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The Determinants of Human Resource Disclosures in ASEAN Adila, Arina; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44515

Abstract

This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender on HRD. The population of this study was banking companies listed on the Indonesian Stock Exchange (IDX), Philippines Stock Exchange (PSE), The Stock Exchange of Thailand (SET), Bursa Malaysia (Bursa), and Singapore Exchange (SGX) in 2018. The purposive sampling method was used in this study so that obtained 77 banking companies. Multiple linear regression with SPSS 21 was used in this study. The results showed that the mean level of human resource disclosure in ASEAN was 77%. Independent variables of firm size and auditor type have significant and positive influences on HRD. Board size has a negative and significant influence on HRD while firm age, profitability, and gender have insignificant effects. The summaries of this research are the mean level of HRD classified in high. Firm size, auditor type, and board size have significant effects on HRD while firm age, profitability, and gender have insignificant effects. The Absence of HRD level research in ASEAN countries makes this research important to study. Keywords: Human Resource Disclosure; Firm Size; Firm Age; Auditor Type; Profitability; Board Size; Gender
The Role of Organizational Culture in Moderating Budget Performance Determinants Wulandari, Retno Asih; Khafid, Muhammad; Sri Wahyuningrum, Indah Fajarini
Journal of Economic Education Vol 10 No 1 (2021): June 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v9i2.41413

Abstract

This research was conducted to identity the influence ofquality of human resources, the quality of budgeting and the quality of the internal control system has a direct effect on budget performance. In addition, this research was conducted to identity the influence of moderating variables of organizational culture on the relationship between quality of human resources, the quality of budgeting and the quality of the internal control systemhas a effectbudget performance. The design research of this research uses a quantitative approach. The sample in this study were 31 work units at both the faculty and postgraduate levels of the State University in Semarang City. Data analysis used descriptive analysis and inferential analysis using Moderated Regression Analysis (MRA) with application program SPSS. The results of this study indicate that the quality of human resources, the quality of budgeting and the quality of the internal control system has a direct effect on budget performance. The organizational culture as a moderating variable is proven to moderate the influence of quality, the budgeting quality, and the internal control system quality on budget performance.
The Determinants of Environmental Disclosure in Indonesia, Malaysia, and Thailand Safitri, Lisdiana; Sri Wahyuningrum, Indah Fajarini
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51436

Abstract

The study aims to analyze the affecting factors of environmental disclosure, such as company size, industry type, profitability, company age, environmental performance, and institutional ownership. The population of this study is the manufacturing companies listed on Indonesia Stock Exchange (IDX), Kuala Lumpur Stock Exchange (KLSE), and Stock Exchange Thailand (SET) in 2019. The sampling technique uses purposive sampling with 93 companies. The analysis technique uses is multiple linear regression. The result of this study show company size, environmental performance, and institutional ownership have a positive and significant effect on environmental disclosure. On the other side, this result shows industry type, profitability, and company age have an insignificant effect on environmental disclosure. The conclusion of this study is the company which is categorized as the bigger company with many institutions ownership, with verification ISO 14001 has more responsibility to contribute to environmental disclosure. This is because the company has operational activities and impacts related to the environment. Keywords: Environmental Disclosure; Company Size; Industry Type; Profitability; Company Age; Environmental Performance
Faktor-Faktor Yang Mempengaruhi Environmental Disclosure Pada Perusahaan Industri di Singapore Exchange (SGX) Nilam Putri; Indah Fajarini Sri Wahyuningrum
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.29582

Abstract

This study aims to examine the effect of industry type, company size, leverage, auditor type, women directors, and managerial ownership on environmental disclosure. Environmental disclosure is measured using content analysis to determine the quantity of disclosure. The population of this study are industrial companies listed in the Singapore Exchange (SGX) during the period of 2017-2018. Purposive sampling is used as a sampling method, there are 61 companies as the research sample and 122 units of analysis to be used in this study. Multiple linear regression analysis was used to test the effect between variables. The data analysis technique used descriptive statistical analysis techniques and inferential statistical analysis techniques. The research showed that company size has a significant positive effect on environmental disclosure. Similar results are found in the leverage and the type of auditor who find a significant positive effect on environmental disclosure. Meanwhile, type of industry, women directors and managerial ownership do not have a significant effect on environmental disclosure. Based on the research results, large companies pay more attention to the public because of their credibility and reputation. Environmental disclosure is one way to maintain company credibility.
Pengaruh Kinerja Keuangan dan Karakteristik Perusahaan terhadap Pengungkapan Lingkungan di Perusahaan yang terdaftar di Singapore Exchange Indah Fajarini Sri Wahyuningrum; Nilam Putri; Retnoningrum Hidayah
Jurnal Ilmu Lingkungan Vol 18, No 2 (2020): Agustus 2020
Publisher : School of Postgraduate Studies, Diponegoro Univer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jil.18.2.417-423

Abstract

Pengungkapan lingkungan merupakan salah satu bentuk tanggung jawab perusahaan terhadap lingkungan di sekitarnya. Pengungkapan lingkungan diharapkan juga dapat menarik para stakeholder untuk berinvestasi dan memberikan keuntungan pada perusahaan. Meskipun otoritas di beberapa negara masih tidak mewajibkan perusahaan untuk mengeluarkan pengungkapan lingkungan, pengungkapan lingkungan menjadi sesuatu yang penting karena mencakup seluruh aktivitas perusahaan dan dampaknya terhadap lingkungan. Namun, banyak perusahaan yang lebih berfokus pada kinerja perusahaan dan belum menyajikan pengungkapan lingkungan dalam laporan tahunannya. Oleh sebab itu, penelitian ini dilakukan untuk mengidentifikasi pengaruh antara kinerja keuangan dan karakteristik perusahaan terhadap pengungkapan lingkungan perusahaan. Variabel dependen dalam penelitian ini adalah pengungkapan lingkungan yang diukur dengan checklist items sesuai dengan Global Reporting Initiatives (GRI) Standard 2016. Terdapat empat variabel independen dalam penelitian ini yaitu: profitabilitas (Return on Equity - ROE), leverage, ukuran perusahaan dan tipe industri. Penelitian ini menggunakan data yang diperoleh dari laporan tahunan (annual report), laporan berkelanjutan (sustainability report) milik perusahaan yang terdaftar di Singapore Exchange (SGX) tahun 2018. Terdapat 61 perusahaan sebagai sampel dan diambil sesuai dengan metode purposive sampling. Penelitian ini menggunakan teknik analisis linear berganda sebagai metode analisis untuk menguji pengaruh dari variable-variabel independen terhadap pengungkapan lingkungan. Hasil penelitian menunjukkan bahwa ukuran perusahaan terbukti berpengaruh positif signifikan terhadap pengungkapan lingkungan. Hal ini memperkuat bukti bahwa semakin besar ukuran perusahaan, kesadaran perusahaan lebih tinggi untuk melakukan pengungkapan lingkungan. Sebaliknya tiga variabel lain yaitu profitabilitas, leverage, dan tipe industri terbukti tidak berpengaruh signifikan terhadap pengungkapan lingkungan perusahaan yang terdaftar di SGX.
The Effect of Environmental Disclosure and Performance on Profitability in the Companies Listed on the Stock Exchange of Thailand (SET) Indah Fajarini Sri Wahyuningrum; Muhammad Ihlashul Amal; Suci Sularsih
Jurnal Ilmu Lingkungan Vol 19, No 1 (2021): April 2021
Publisher : School of Postgraduate Studies, Diponegoro Univer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jil.19.1.66-72

Abstract

The main objective of this study is to determine the empirical evidence of the effect of environmental disclosure, environmental performance, company age, and company size on profitability. The purposive sampling method was used to determine the sample of companies and obtained 85 companies from a total population of 100 large companies listed on the Thailand Stock Exchange (SET) in 2018. The data analysis technique used was multiple linear regression analysis using analysis tool IBM SPSS Statistics version 26. The results of this study prove that environmental disclosure has a significant positive effect on profitability. Environmental performance and company size have a significant negative effect on profitability. On the other hand, company age is not proven to have a significant effect on profitability. Based on the research results, it can be concluded that more extensive environmental disclosure is able to increase the achievement of profitability. However, company age is not a factor affecting profitability. Meanwhile, company size and environmental performance as measured by total assets and the existence of ISO 14001 certifications are proven to reduce the level of company profitability. This study also has several limitations, including the time period which is limited to only one time period, namely 2018. It is expected that further studies can expand the time period by more than one year. This is since using a time period of more than one year can illustrate the effect of environmental disclosure and environmental performance, company age and company size on the profitability achieved by the companies.  In addition, it is expected that the results of this study can provide input to companies to be more concerned regarding company performance activities, especially on the environment because there are still many companies that have low levels of environmental disclosure even though environmental disclosure in Thailand is still voluntary.
Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report Sriningsih Sriningsih; Indah Fajarini Sri Wahyuningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.680

Abstract

ABSTRACT This study aims to analyze the effect of comprehensive stakeholder pressure and good corporate governance (GCG) on sustainability report quality. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 period. The technique used is purposive sampling, in order to obtain a sample of 138 units of analysis. The data was collected using documentation method. The data was analyzed using descriptive statistical analysis and multiple linear regression analysis with SPSS. The results showed that industries close to consumers, environmentally sensitive industries, and media exposure had a significant positive effect on sustainability report quality. The audit by KAP Big 4 and the effectiveness of the Board of Commissioners have a significant negative effect on sustainability report quality. Meanwhile, investor-oriented industry, employee-oriented industry, creditor pressure, government pressure, and the Audit Committee have no influence on sustainability report quality. Based on the research results, government is expected to be able to clarify regulations regarding the disclosure of the sustainability report and encourage the disclosure of GRI sectoral content in the sustainability report. Further research is expected to use the scoring method to measure the quality of the sustainability report and other proxies to measure the effect of stakeholder pressure on the quality of the sustainability report. Keywords : Sustainability Report Quality; Stakeholder Pressure; Board of Commissioner; Audit Committee.
Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Keputusan Investasi Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderating Adam Bangkit Arsyada; Sukirman Sukirman; Indah Fajarini Sri Wahyuningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.785

Abstract

The purpose of this study is to determine the influence of company size, profitability, and investment decisions on the value of the company by presenting the capital structure as a moderation variable. This study used the population of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling techniques using Purposive Sampling techniques using the criteria of food and beverage sub-sector manufacturing companies listed consecutively on the Indonesia Stock Exchange from the period from 2017-2019 so that as many as 24 samples of companies with the number of analysis units as many as 72. The method used in this study is regression moderation analysis with interaction tests. Secondary data in the form of financial statements used in this study. The IBM SPSS Statistics 21 application is used as an analysis tool. Results from research show that the size of the company, and profitability have a significant effect on the value of the company. Investment decisions have no significant effect on the value of the company. The capital structure is also unable to moderate significantly the influence of the size of the company on the value of the company. But the capital structure can significantly moderate profitability and investment decisions to the value of the company. Suggestions for researchers can further increase or replace the sample of companies in other sectors. In addition, it can also add other variables that can affect the value of the company, so it is expected that research into the value of the company continues to grow.
(RETRACTED) FAKTOR-FAKTOR YANG MEMPENGARUHI ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN MANUFAKTUR DI SINGAPORE EXCHANGE (SGX) Nilam Putri; Indah Fajarini Sri Wahyuningrum
Jurnal Akuntansi Bisnis Vol 14, No 1 (2021): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v14i1.2404

Abstract

Artikel tersebut telah dicabut peredarannya karena berdasarkan temuan tim editor Jurnal Akuntansi Bisnis bahwa artikel tersebut telah dipublikasikan di Jurnal Akuntansi Profesi Volume 12 No.1 tanpa sepengetahuan kami.
MSME accounting workshop for students at the Kafalatul Yatama Orphanage, Ngaliyan, Semarang Muhammad Ihlashul Amal; Asrori Asrori; Fachrurrozie Fachrurrozie; Indah Fajarini Sri Wahyuningrum; Prabowo Yudo Jayanto; Fian Tri Rohmah
Community Empowerment Vol 7 No 7 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.945 KB) | DOI: 10.31603/ce.6915

Abstract

The students of the Kafalatul Yatama Orphanage are the next generation of the nation who have the same rights in getting protection, love and adequate education for their future. The focus of this service is education on small and medium micro accounting and social development. In particular, the purpose of this community service is to provide MSME accounting knowledge and simple bookkeeping skills to orphanage students so that they are able to compile financial reports such as statements of financial position, profit and loss, and cash flow when they carry out entrepreneurial activities. Service activities are carried out using a training method consisting of 3 stages, namely, preparation, implementation, and evaluation. The results achieved from this activity are delivering knowledge and ability to book and prepare MSME financial reports.
Co-Authors - FACHRURROZIE Adam Bangkit Arsyada Adila, Arina Ain Hajawiyah Aji, Tri Susilo Wahyu Akmal, M Amal, Muhammad Ihlashul Andryan Setyadharma Asrori Asrori Badingatus Solikhah Dea Afita Dhini Suryandari, Dhini Fian Tri Rohmah Fitrarena Widhi Rizkyana Gymnastiar, Hamzah Hasan Mukhibad Herlina Kurniawati Ihlashul’amal, Muhammad istiqomah istiqomah Jati, Kuat Waluyo Kayati, I N Linda Agustina Lisdiana Lisdiana Maya Syarifah Amalia Muhammad Ihlashul’amal Muhammad Khafid Nanik Sri Utaminingsih Nilam Putri Niswah Baroroh Oktavianawati, Leny Perdana, Anugrah Rinata Pertiwi, Meilani Intan Prabowo Yudo Jayanto Putri, Nilam Putri, Tiara Tirta Andrissa Rahayu Dinassari Rahayu, Rita Retnoningrum Hidayah Rizkyana, Fitrarena Widhi Rizqi, Dessy Munfa’ati Rohmah, Fian Tri Safitri, Lisdiana Saputra, Alan Dharma Sari, Alda Permata Shanty Oktavilia Siti Markhamah Sri Hestiningsih Widiyanti Sri Utami Sriningsih Sriningsih Sriningsih Sriningsih, Sriningsih Suci Sularsih Suciati Suciati Sukirman - Sularsih, Suci Syaiful Anwar Tania Wicaksana Yuneldi Tauhida, Tihana Tyan Zahrotuddinia Trisni Suryarini Wiwin Widiastuti Wulandari, Retno Asih Zahid, Anwar