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Pengaruh Dewan Komisaris dan Leverage Terhadap Environmental Disclosure Mardhiyah Mutmainah; Arum Indrasari
Reviu Akuntansi dan Bisnis Indonesia Vol 1, No 1 (2017): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.010105

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi enviromental disclosure. Pengukuran enviromental disclosure di perusahaan penelitian ini menggunakan Global Reporting Initiative (GRI). Variabel bebas dalam penelitian ini adalah ukuran dewan komisaris, proporsi dewan komisaris independen, jumlah rapat dewan direksi, dan leverage. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2015. Pemilihan sampel penelitian ini menggunakan metode purposive sampling, yaitu perusahaan yang menerbitkan laporan tahunan. Berdasarkan metode purposive sampling, jumlah sampel yang diperoleh adalah 159 perusahaan sampel. Analisis penelitian ini menggunakan analisis regresi berganda menggunakan SPSS15.0. Hasil penelitian ini menunjukkan bahwa ukuran dewan komisaris dan jumlah pertemuan dewan memiliki pengaruh positif terhadap pengungkapan lingkungan. Proporsi dewan independen dan leverage tidak mempengaruhi enviromental disclosure.

The Impact of Ownership Structure on CSR Disclosure: Evidence from Indonesia Peni Nugraheni; Arum Indrasari; Noradiva Hamzah
Journal of Accounting and Investment Vol 23, No 2: May 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: When stakeholders want to invest in a company, CSR is one of the concerns. Thus, this study aims to examine the effect of ownership structure on corporate social responsibility disclosure in Indonesian companies. The ownership structure in this study consisted of managerial ownership, institutional ownership, public ownership, and foreign ownership.Design/Methodology/Approach: The samples in this study were companies listed on the Indonesian stock exchange from 2017 to 2019 that belonged to the sensitive industry category. The ownership structure comprised managerial ownership, institutional ownership, public ownership, and foreign ownership. CSR disclosure was measured using the Global Reporting Initiative (GRI). The data were then analyzed using panel data regression.Research findings: The results showed that institutional ownership positively affected CSR disclosure, while managerial, foreign, and public ownership did not affect CSR disclosure. Theoretical contribution/Originality: The company’s organs, including ownership structure, are expected to encourage companies to be more active in conducting CSR and disclosing it in company reports. However, while many ownership structures do not affect CSR, stakeholders and regulators need to encourage other instruments that can be used to increase CSR disclosure.

Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Internet Financial Reporting di Indonesia dan Malaysia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2014 -2016) Yusrina Ilmawati; Arum Indrasari
Reviu Akuntansi dan Bisnis Indonesia Vol 2, No 2 (2018): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.020231

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pengungkapan Internet Financial Reporting (IFR) di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan Bursa Efek Malaysia periode 2014-2016. Variabel yang diteliti dalam penelitian ini terdiri dari ukuran perusahaan, profitabilitas, likuiditas, leverage, dan usia listing. Penelitian ini menggunakan metode purposive sampling, diperoleh 60 perusahaan manufaktur di Indonesia dan 99 perusahaan manufaktur di Malaysia. Tes yang dilakukan meliputi: statistik deskriptif, asumsi klasik, koefisien determinasi, uji F, regresi berganda, uji t, dan uji chow. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan IFR di Indonesia dan Malaysia. Profitabilitas tidak mempengaruhi pengungkapan IFR, sedangkan di Malaysia pengaruh positif dan signifikan. Likuiditas tidak mempengaruhi pengungkapan IFR di Indonesia dan Malaysia, leverage tidak mempengaruhi pengungkapan IFR di Indonesia dan Malaysia. Usia listing tidak mempengaruhi pengungkapan IFR di Indonesia dan Malaysia. Ada perbedaan dalam pengungkapan IFR di Indonesia dan Malaysia. Ada perbedaan dalam ukuran perusahaan, profitabilitas, likuiditas, leverage, dan usia listing terhadap pengungkapan IFR di Indonesia dan Malaysia.

Enhancing Motor Vehicle Tax Compliance: The Role of Awareness, Sanctions, and Mobile SAMSAT Services in Lamongan Arum Indrasari; Fadia Aun Putri Hafidhah
Jurnal Riset Akuntansi dan Auditing Vol 12 No 1 (2025): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v12i1.754

This study investigates the determinants of motor vehicle tax compliance by examining the influence of tax awareness, tax sanctions, and the Mobile SAMSAT service program at the Lamongan Joint SAMSAT Office. Employing a quantitative approach, primary data were collected from 86 taxpayers using convenience sampling through questionnaires distributed both in person and online. Data were analyzed using multiple linear regression with SPSS software. Findings reveal that tax awareness and the Mobile SAMSAT program significantly and positively affect taxpayer compliance, while tax sanctions exhibit no significant impact. This research contributes novel insights by integrating the Mobile SAMSAT program a relatively underexplored variable in the Lamongan context into the compliance framework, grounded in Attribution Theory and the Theory of Planned Behavior (TPB). Theoretically, it enriches the literature on tax compliance by highlighting contextual service innovations. Practically, it offers actionable recommendations for local governments to enhance compliance through targeted awareness campaigns and expanded mobile services, thereby optimizing regional tax revenue for sustainable development. Abstrak - Penelitian ini mengkaji faktor-faktor yang mempengaruhi kepatuhan pajak kendaraan bermotor dengan mengkaji pengaruh kesadaran pajak, sanksi pajak, dan program layanan SAMSAT Keliling di Kantor Bersama SAMSAT Lamongan. Dengan menggunakan pendekatan kuantitatif, data primer dikumpulkan dari 86 wajib pajak dengan menggunakan teknik pengambilan sampel secara langsung dan daring. Data dianalisis menggunakan regresi linier berganda dengan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa kesadaran pajak dan program SAMSAT Keliling berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sedangkan sanksi pajak tidak berpengaruh signifikan. Penelitian ini memberikan wawasan baru dengan mengintegrasikan program SAMSAT Keliling variabel yang relatif kurang dieksplorasi dalam konteks Lamongan ke dalam kerangka kepatuhan, yang didasarkan pada Teori Atribusi dan Teori Perilaku Terencana (TPB). Secara teoritis, penelitian ini memperkaya literatur tentang kepatuhan pajak dengan menyoroti inovasi layanan kontekstual. Secara praktis, penelitian ini menawarkan rekomendasi yang dapat ditindaklanjuti bagi pemerintah daerah untuk meningkatkan kepatuhan melalui kampanye kesadaran yang terarah dan perluasan layanan seluler, sehingga mengoptimalkan pendapatan pajak daerah untuk pembangunan berkelanjutan.

Pengaruh Dewan Komisaris dan Leverage Terhadap Environmental Disclosure Mutmainah, Mardhiyah; Indrasari, Arum
Reviu Akuntansi dan Bisnis Indonesia Vol. 1 No. 1 (2017): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.010105

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi enviromental disclosure. Pengukuran enviromental disclosure di perusahaan penelitian ini menggunakan Global Reporting Initiative (GRI). Variabel bebas dalam penelitian ini adalah ukuran dewan komisaris, proporsi dewan komisaris independen, jumlah rapat dewan direksi, dan leverage. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2015. Pemilihan sampel penelitian ini menggunakan metode purposive sampling, yaitu perusahaan yang menerbitkan laporan tahunan. Berdasarkan metode purposive sampling, jumlah sampel yang diperoleh adalah 159 perusahaan sampel. Analisis penelitian ini menggunakan analisis regresi berganda menggunakan SPSS15.0. Hasil penelitian ini menunjukkan bahwa ukuran dewan komisaris dan jumlah pertemuan dewan memiliki pengaruh positif terhadap pengungkapan lingkungan. Proporsi dewan independen dan leverage tidak mempengaruhi enviromental disclosure.

Pengaruh Informasi Akuntansi Terhadap Pengungkapan Corporate Social Responsibility (CSR) Dengan Ukuran Dewan Komisaris Sebagai Variabel Moderating : Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016 Anindita, Arofa Nafia; Indrasari, Arum
Reviu Akuntansi dan Bisnis Indonesia Vol. 2 No. 1 (2018): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.020118

Penelitian ini bertujuan untuk mengetahui: 1) Profitabilitas berpengaruh positif terhadap pengungkapan Corporate Social Responsibility, 2) Likuiditas berpengaruh positif terhadap pengungkapan Corporate Social Responsibility, 3) Leverageberpengaruh negatif terhadap pengungkapan Corporate SocialResponsibility, 4) Ukuran dewan komisaris dapat memoderasi hubungan profitabilitas dengan pengungkapan Corporate Social Responsibility, 5) Ukuran dewan komisaris dapat memoderasi hubungan likuiditas dengan pengungkapan Corporate Social Responsibility, dan6) Ukuran dewan komisaris dapat memoderasi hubungan leverage dengan pengungkapan Corporate Social Responsibility.Penelitian ini dilakukan pada laporan keuangan yang diterbitkan di Bursa Efek Indonesia(BEI) dengan menggunakan 182 perusahaan manufaktur sebagai sampel yang digunakan. Pengambilan sampel menggunakan metode purposive sampling. Teknik pengumpulan data dari laporan tahunan di Bursa Efek Indonesia (BEI) dan analisis data menggunakan uji statistik deskriptif, uji asumsi klasik terdiri dari uji normalitas, uji autokorelasi, uji multikolinearitas, uji Heteroskedastisitasdan uji hipotesis menggunakan Moderator Regression Analysis(MRA).Hasil penelitian: 1) Profitabilitas tidak berpengaruh positif terhadap pengungkapan Corporate Social Responsibility, 2) Likuiditas tidak berpengaruh positif terhadap pengungkapan Corporate Social Responsibility, 3) Leverageberpengaruh negatif terhadap pengungkapan Corporate Social Responsibility, 4) Ukuran dewan komisaris tidak mampu memoderasi hubungan profitabilitasdengan pengungkapan Corporate Social Responsibility, 5) Ukuran dewan komisaris tidak mampu memoderasi hubungan likuiditas dengan pengungkapan Corporate Social Responsibility, dan 6) Ukuran dewan komisaris tidak mampu memoderasi hubungan leverage dengan pengungkapan Corporate Social Responsibility.

Modernisasi Pengelolaan Keuangan dan Produk Bank Sampah Utami, Evy Rahman; Indrasari, Arum; Rezki, Sri Budhi
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2019): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v3i1.1988

Waste bank is one of alternatives to solve waste problem in a community. Cahaya Baru waste bank is in Kruwet hamlet, Sumberagung village, Moyudan sub-district, Sleman district, Yogyakarta Special Region province. There are two main problems faced by the partner in managing waste bank, which are the waste managers who have not been able to prepare financial statement of the waste bank and the community has not had the willingness and skills to utilize the garbage into economic goods, especially non-organic waste. In accordance with waste bank financial statement, this community service held trainings on preparing waste bank financial statement and waste saving book. Besides that, this activity also conducted counseling on the importance of overcoming household waste and training in making various kinds of handicrafts from waste materials into economic goods. The counseling and trainings were able to make people aware of waste management and waste managers could prepare financial statements manually and have waste saving provided for customers. Based on this program, the managers were able to record selling report from January to Mei 2018 period for 1,812,842 IDR with the customers achieving 20% of all household heads in Kruwet hamlet.

Company Value Model for the 20 Largest Market Capitalizations on the Indonesian Stock Exchange Luqman Hakim; Arum Indrasari; Rosdiana
International Journal of Asian Business and Management Vol. 3 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i3.10028

The aim of this study is to address gaps in previous research and explore a phenomenon where institutional ownership historically hasn't been concerned with leverage as a risk factor. Contrary to this trend, our findings indicate that leverage plays a crucial role for institutional ownership within the ownership structure variable. Higher institutional ownership levels tend to increase company leverage, facilitating expansion. Leverage, being a risk factor, is pivotal for investors in the capital market due to its implications for earnings and returns. This research employs a descriptive quantitative approach with multiple linear regression analysis using panel data from twenty large-market-cap companies listed on the Indonesia Stock Exchange (IDX). Our model seeks to optimize Firm Value by integrating Leverage as an intervening variable across two research models. In the first model, Ownership Structure effectively explains the impact on Leverage, aligning with established theories. However, contrary to theory, Liquidity does not significantly influence Leverage in this context. In the second model, Ownership Structure remains influential in explaining Firm Value, whereas Liquidity shows contrasting results. Additionally, Leverage operates as an intervening variable mediating Firm Value. These findings are intended to guide public companies in maximizing their Firm Value effectively

Coal prices as a dominant factor in stock return models: an empirical study of coal mining companies on the indonesia stock exchange Sampurnaningsih, Sri Retnaning; Indrasari, Arum; Sova, Maya; Hakim, Luqman
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 11 No. 3 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020256089

This study aims to analyze and address the inconsistencies in previous research results and explain the phenomenon of Market Appreciation that differs from the theory of Efficient Capital Markets. This is what prompted the researcher to do this by using a combination of time series and cross-sectional data. This type of research is quantitative with a multiple regression analysis method of panel data with a sample of 25 coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for seven years. The formula in this study, maximizes the value of Market Appreciation through the Company's Capital Structure as an intervening variable and by using companies on the IDX as the research object. Two research models are integrated into one and each through model selection testing, Chow Test, Hausman Test, and Lagrange Multiplier Test. The results of the first research model; that the interest rate is the dominant variable that is most sensitive to impacting capital structure, while the results of the second research model; that market appreciation is largely determined by the dominant exogenous variable that is most sensitive to coal prices. It is hoped that these results can be a reference for investors on the Indonesia Stock Exchange to maximize stock returns.

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