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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Ekonomi Trisakti Jurnal Magister Akuntansi Trisakti International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti

Juniati Gunawan

Fakultas Ekonomi dan Bisnis Universitas Trisakti

Author-ID : 5421193

Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Articles

PENGARUH PENGUNGKAPAN GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN PERBANKAN Ratna Desi Ariyani; Juniati Gunawan
Jurnal Magister Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aimed to examine the effect of GCG disclosures and CSR disclosures on banking company performance that listed on the Stock Exchange 2005-2010. Measurement of GCG disclosures using IGCG and CSR disclosures measured using ICSR. Banking company performance measured using ROA and ROE. Hypothesis testing is done using multiple regression analysis. The results showed that each GCG and CSR disclosures has significant influence on banking company performance. Percentage of GCG disclosures was tends to increase and CSR disclosures fluctuated. These mean that banking companies have started realizing the benefits of the implementing GCG and CSR. In the long term, it is expected to continue to increase the banking company performance, enjoy a good market performance that will be enjoyed by the general public.

ANALISIS LUASNYA PENGUNGKAPAN KUANTITATIF PADA INTEGRATED REPORTING DI INDONESIA, MALAYSIA, DAN SINGAPURA Agnes Febriyanti Febriyanti; Juniati Gunawan
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to determine how much disclosures can be found on the IR issued by companies in Indonesia, Malaysia, and Singapore that implement International <IR> Framework as a guide. This study uses a total observation of 21 (twenty one) Integrated Reports, consisting of 12 (twelve) IR from Indonesia, 5 (five) IR from Malaysia, and 4 (four) IR from Singapore, where the entire population is used as the research object.Content analysis and descriptive qualitative are used as the chosen methods to explore many information disclosures. The result of this study shows that IR in Indonesia, Malaysia, and Singapore falls in the high category. This achievement was obtained because the companies that are used as the object of the research (the companies that publish IR) might be are top companies (total assets, capital, business lines, and employees) and have a good reputation. In addition, the companies that are used as a sample of this research have reported a sustainability report in the previous period which has an indicator similar to IR.Additionally, this study shows that IR in Indonesia is leading in reporting risks and opportunities because regulators require public companies have a risk management committee (Regulation of Bapepam and LK X.K.6). Whereas, IR in Malaysia and Singapore are leading in basic preparation and presentation of IR in behalf of the guidance of the current corporate reporting (Sustainability Reporting Guide - Malaysia and Singapore Stock Exchange) that has similar indicators to the International <IR> Framework. However, the third IR lacks the ability to disclose the strategy and allocation of resources are caused by uncertainty. The trend for subsequent reporting will be done through IR, IR is considered capable of creating organization’s value in the short, medium, and long term to meet the needs of stakeholders.

PERANAN AUDITOR INTERNAL DALAM UPAYA PENDETEKSIAN DAN PENCEGAHAN FRAUD TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE Devi Anggriani; Juniati Gunawan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 2 (2015): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Internal auditing serves help management in detection and prevention his that happens at an organization in the implementation of the good corporate governance. Principies of good corporate governance is an indicator the achievement of the balance interests, so the clash interests that occurs could focus and controlled and not result in losses to each party. According to previous studies, fraud led to the collapse of the world class companies. This is because inactive of mechanism good corporate governance. The -role of the auditors internal in an effort to detection and prevention his has a strong enough. And the role of the auditors internal also has a very important in good corporate governance. Methods used in this research is research methodology explanatory research with quantitative survei aims to understand the influence of the role of the auditors internal (components expertise, the scope of the work, the approach) that was undertaken auditor internal in order to detection and prevention his with the implementation of the good corporate governance on a 50 respondents is the company open a listing on the Bursa Efek Indonesia through the distribution of the questionnaire. The result has been concluded, the expertise, the scope of the work, the approach that was undertaken internal audit influential indirectly on the ,corporate governance through the intervening the detect and prevent offraud. For the company public, should be channeled to detect cheating through prevention, prevent is the root cause problems cheating that the creation of principles of good corporate governance in the company.

PERSEPSI DOSEN AKUNTANSI PERGURUAN TINGGI DI JAKARTA ATAS IMPLEMENTASI MATERIAL FLOW COST ACCOUNTING (MFCA) Juniati Gunawan; Riana Lestari
Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to determine the perception of accounting lecturers in Universities across Jakarta on the implementation of material flow cost accounting (MFCA). The variables in this study are the perception of accounting lecturers in Jakarta and MFCA implementation. The data was obtained using purposive sampling method and a survey questionnaire answered by accounting lecturers of various Universities in Jakarta. The samples used were 180 questionnaires. The analysis technique used is Mann-Whitney. The results indicates a positive response from accounting lecturers in Jakarta, that this is the time for Universities with accounting program to hold an environment accounting class and companies to implement MFCA. The results of subsequent studies indicate that there are differences in the perception of accounting lecturer between the big and the small Universities in Jakarta on the implementation of MFCA.

PENYUSUNAN LAPORAN KEBERLANJUTAN BAGI PARA VENDOR PT KFG Juniati Gunawan; Khomsiyah Khomsiyah; Ayu Aulia Oktaviani
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 29, No 2 (2023): APRIL-JUNI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v29i2.36763

Sebagai bentuk implementasi Tridharma Perguruan Tinggi, sekelompok dosen Program Studi Sarjana Akuntansi Universitas Trisakti bekerja sama dengan Global Reporting Initiative (GRI) Indonesia dan PT KFG telah menyelenggarakan program Pengabdian Kepada Masyarakat (PKM) dengan judul kegiatan “Pelatihan Penyusunan Laporan Keberlanjutan bagi Para Vendor PT KFG”. Pelatihan ini bertujuan untuk meningkatkan kemampuan para vendor PT KFG dalam menyusun Laporan Keberlanjutan sesuai dengan pedoman GRI. Perusahaan harus mampu mengkomunikasikan semua aspek, tidak hanya pengelolaan ekonomi namun juga lingkungan hidup dan sosial. Masalah utama dalam keberlanjutan para vendor PT KFG yaitu kurang maksimalnya sosialisasi pengetahuan dan pemahaman tentang pentingnya Laporan Keberlanjutan. Padahal laporan tersebut sangat diperlukan untuk mengukur sejauh mana perusahaan dianggap akuntabel terhadap seluruh stakeholders untuk mendukung upaya pembangunan berkelanjutan. Para peserta pelatihan juga diberikan pemahaman terkait aturan di Indonesia bahwa Perusahaan terbuka di Indonesia harus menyampaikan laporan keberlanjutan ke Otoritas Jasa Keuangan (OJK) mulai tahun 2021, sementara untuk perusahaan non-terbuka sifatnya masih voluntary. Setelah adanya pelatihan ini para vendor PT KFG semakin memahami pentingnya laporan keberlanjutan untuk keberlangsungan usahanya.

INFLUENCE OF PROFITABILITY, SUSTAINABILITY FINANCE DISCLOSURES, AND SUSTAINABILITY REPORT ASSURANCE ON COST OF DEBT Dhiva Oktantiani; Juniati Gunawan
International Journal of Contemporary Accounting Vol. 5 No. 1 (2023): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i1.16307

This study tries to determine how financial openness affects sustainability and profitability, sustainability report assurance regarding the cost of debt, business age, and firm size as a measure of control. The population of this research consists of banking enterprises registered on the Indonesia Stock Exchange (IDX) between 2017 and 2021. This data is obtained from secondary data that comes from annual reports or sustainability reports has a 116-person sample size. This study's analytical method was text analysis regression analysis. double linear. According to this study's test findings, the profitability variable significantly and negatively affects the cost of debt. This demonstrates that sound financial sustainability has a negative and significant influence on the cost of debt when the variable sustainability financial disclosure is used. Disclosure might reduce borrowing costs. The sustainability report assurance variable has a detrimental and substantial influence on debt's cost. The age of the firm, which served as the study's control variable, produced negative findings and had no impact about the price of debt. The size of the business is the second controlling factor, which has been shown to have a favorable and considerable influence on the company's debt costs.

PENGARUH BIAYA LINGKUNGAN, KEPEMILIKAN SAHAM MANAJEMEN, DAN PENGAWASAN RISIKO TERHADAP RASIO PENGEMBALIAN EKUITAS SERTA PENGARUHNYA TERHADAP HARGA SAHAM Permana Putra Lesmana; Juniati Gunawan
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14519

This research aims to analyze the effect of environmental cost, managerial ownership, risk oversight on return on equity and its effect on share price. The main reason this research is conducted is due to the result of CFA institute survey in 2020 that mainly said 85% of respondent using the environment, social, and governmental factors into investment decision. The survey concluded that the existence of company in the long term is not only for the profit purposes, but also has the responsibility to preserve the environment and social. 126 sampels has been analyzed using the purposive sampling method. The sampels consist of the processing industry based on KBLI 2020 that listed on Indonesia Stock Exchange during 2018-2020 period. Financial statements, annual report, and sustainability report are used to analyze the variables with structural equation modeling-partial least square (SEM PLS). The results show that environmental cost has a positive and significant effect on return on equity, managerial ownership has a negative and significant effect on return on equity, return on equity has a positive and significant effect on share price, and ratio on equity are able to mediate the effect of environmental cost and managerial ownership on share price.

PENGARUH NEW FRAUD DIAMOND TERHADAP KECURANGAN LAPORAN KEUANGAN Siska Febriyani; Juniati Gunawan
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14910

Tujuan penelian ini dilakukan yaitu untuk analisis pengaruh variable independen yang ialah komponen New Fraud Diamond dan variabel dependen yaitu Kecurangan Laporan Keuangan pada perusahaan industrial yang terdaftar di BEI selama 2017-2020. Penelitian ini memakai teknik purposive sampling dengan ketentuan Perusahaan Sektor Industrial yang terdaftar dalam BEI dan secara lengkap melaporkan annual report dan laporan keuangan dalam website perusahaan atau website BEI selama 2017-2020 dan perusahaan menggunakan mata uang rupiah dalam melaporankan keuangannya dan memperoleh 32 perusahaan dengan 128 sampel yang diamati. Teknik analisis data yang dipakai dalam penelitian ini yaitu analisis regresi logistik dengan bantuan dari program Eviews 9. Berdasarkan hasil penelitian ini diperoleh kesimpulan bahwa dari kesepuluh variabel yang diteliti dalam penelitian, terdapat empat (4) variabel yaitu pengawasan yang efektif, sifat industri, target keuangan dan riwayat penjualan yang signifikan terhadap kemungkinan terjadinya kecurangan pada pelaporan keuangan. Sementara variabel lainnya stabilitas keuangan, tekanan eksternal, kebutuhan keuangan individual, manajemen laba, pertumbuhan laba dan pergantian direksi tidak memiliki pengaruh terhadap kemungkinan terjadinya penipuan pelaporan keuangan.

Co-Authors Agnes Febriyanti Febriyanti Ayu Aulia Oktaviani Devi Anggriani Dhiva Oktantiani Khomsiyah Khomsiyah Permana Putra Lesmana Ratna Desi Ariyani Riana Lestari Siska Febriyani

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