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Managerial Share Ownership, Audit Committee, and CSR Disclosure Impact to Enterprise Value Hadiati, Mulyana Chandra; Z, Annisa Hakim
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.62892

The purpose of this research is to analyse the effect of managerial ownership and the audit committee on the disclosure of corporate social responsibility (CSR) and how it subsequently affects firm value. This study employs multiple regression and path analysis as its analytical methods, utilizing SPSS version 25 for the statistical processing. Based on the linear regression model and hypothesis testing conducted on 46 companies, the findings indicate a significant correlation between managerial ownership and the audit committee with CSR disclosure. The simple linear regression test between CSR and company value does not confirm a significant impact of CSR disclosure on firm value. Similarly, no substantial evidence was found to support the influence of managerial ownership and the audit committee on enterprise value. However, the findings do validate a strong causal relationship between managerial ownership, the audit committee, and CSR disclosure. But the statistical analysis on 46 mining companies failed to prove a significant impact of CSR Disclosure on Enterprise Value. Novelty – this research ran on data of 46 mining companies listed on IDX year 2021 – 2023 and involving four variables that each variable simultaneously influences the other.

Examining The Effect of Sustainability Report Disclosure to Firm Value: A Study Based on Listed Public Companies in Indonesia Stock Exchange Hadiati, Mulyana Chandra; Brilian Wahyudyatmika, Muhammad
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1746

Companies that mitigate and improve the environment can take advantage of this as a marketing tool in general. Consumers will support companies that have a positive impact on their surroundings. One of the tools that can be used as a form of responsibility and marketing tool is a sustainability report. Sustainability report are reports published by organizations or companies that explain the economic, environmental, and social impacts as result of their operating activities. The report also explains about corporate culture and governance as well as its relationship with the company's strategy and commitment to maintain the sustainability of the triple bottom line (people, planet, profit). Sustainability reporting disclosure index (SRDI) are measured from 89 listed public companies in Indonesia. Regression analysis took place for examining the effect of SRDI to the corresponding firm value represented by Tobin’s Q. Only certain limited sample data showed that there’s a significance effect between sustainability report disclosure and firm value. Enterprises who haven’t disclose their sustainability report still worth high value in share trade. This condition occurs due to investors' decisions to invest are influenced by media coverage, economic conditions, and changes in stock prices.

Meningkatkan Kesadaran Etika Profesi Akuntansi dalam Menyongsong Dunia Kerja Siswa/Siswi SMKN 9 Jakarta Hadiati, Mulyana Chandra; Setiawan, Veronica
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 7 No 2 (2025): Edisi November
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v7i2.2847

Pada era masa kini di revolusi Industri ini, profesi terkait akuntansi di Indonesia harus menanggapi tantangan tersebut dengan memperkuat keahlian, membuka wawasan baik secara mandiri maupun berkelompok, menanamkan nilai dan etika yang tinggi untuk berkontribusi agar bisa bertahan menghadapi tekanan dan memenangkan persaingan. Masalah mitra adalah lemahnya pemahaman mereka mengenai etika profesi terkait akuntansi, perlunya motivasi untuk berpegang teguh pada etika profesi akuntansi, dan belum terpaparnya contoh-contoh kasus yang dapat menjerumuskan pada pelanggaran etika akuntansi. Tujuan dari kegiatan pengabdian masyarakat ini adalah meningkatkan kesadaran serta kepedulian siswa/siswi SMKN 9 Jakarta untuk bekerja dan berperilaku sesuai etika profesi, mendorong penerapan etika profesi pada pekerjaan sehari-hari, dan mensimulasikan studi kasus terkait etika profesi akuntansi. Program ini terdiri dari 3 (tiga) tahapan, yaitu: penyuluhan tentang pentingnya kesadaran akan etika profesi akuntansi, pemberian motivasi kepada siswa/siswi SMKN 9 Jakarta untuk senantiasa menggenggam teguh etika profesi akuntansi saat terjun di dunia kerja, dan bermain peran dalam kelompok-kelompok yang mengambil setting studi kasus masalah etika profesi akuntansi dalam dunia kerja. Hasil program ini adalah mitra menyatakan bahwa program memberikan penyelesaian masalah yang relevan, pemanfaatan teknologi yang tepat guna, program berguna bagi perkembangan ilmu dan sumber belajar, serta program mengubah ke arah perilaku yang positif. Implikasi dari program ini adalah peningkatan reputasi SMKN 9 Jakarta karena lulusan bidang akuntansi yang siap bekerja dengan kapabilitas yang mumpuni dan bekerja sesuai etika profesi akuntansi yang telah dipahami.

Examining The Effect of Sustainability Report Disclosure to Firm Value: A Study Based on Listed Public Companies in Indonesia Stock Exchange Mulyana Chandra Hadiati; Muhammad Brilian Wahyudyatmika
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1746

Companies that mitigate and improve the environment can take advantage of this as a marketing tool in general. Consumers will support companies that have a positive impact on their surroundings. One of the tools that can be used as a form of responsibility and marketing tool is a sustainability report. Sustainability report are reports published by organizations or companies that explain the economic, environmental, and social impacts as result of their operating activities. The report also explains about corporate culture and governance as well as its relationship with the company's strategy and commitment to maintain the sustainability of the triple bottom line (people, planet, profit). Sustainability reporting disclosure index (SRDI) are measured from 89 listed public companies in Indonesia. Regression analysis took place for examining the effect of SRDI to the corresponding firm value represented by Tobin’s Q. Only certain limited sample data showed that there’s a significance effect between sustainability report disclosure and firm value. Enterprises who haven’t disclose their sustainability report still worth high value in share trade. This condition occurs due to investors' decisions to invest are influenced by media coverage, economic conditions, and changes in stock prices.

Implementasi Business Intelligence untuk Analisis Identifikasi Risiko Pengeluaran Impulsif Berbasis FOMO Kurnia Gusti Ayu; Dwi Wulandari Sari; Mulyana Chandra Hadiati; Hariesa Budi Prabowo
Techno.Com Vol. 25 No. 3 (2026): August 2026
Publisher : LPPM Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/tc.v25i3.16201

Pertumbuhan pesat ekonomi digital dan media sosial telah memengaruhi perilaku konsumen, khususnya meningkatnya pengeluaran impulsif yang dipicu oleh Fear of Missing Out (FOMO). Kemudahan transaksi digital, promosi berbasis kelangkaan, dan tekanan sosial di media sosial berpotensi meningkatkan risiko finansial individu. Namun, pendekatan analitis berbasis data untuk mendeteksi risiko pengeluaran impulsif secara dini masih terbatas. Penelitian ini bertujuan mengembangkan pendekatan Business Intelligence (BI) untuk deteksi dini risiko pengeluaran impulsif berbasis FOMO melalui integrasi indikator psikologis dan finansial ke dalam model skor risiko. Penelitian ini menerapkan kerangka kerja BI yang mencakup proses Extract, Transform, Load (ETL), pengolahan data menggunakan Python, serta visualisasi dashboard interaktif menggunakan Microsoft Power BI. Data dikumpulkan melalui kuesioner daring terhadap 308 responden, mencakup indikator psikologis terkait perilaku FOMO dan indikator finansial, seperti pendapatan dan pengeluaran impulsif. Hasil penelitian menunjukkan rata-rata skor FOMO sebesar 3,97 dan rata-rata skor risiko sebesar 0,56, dengan mayoritas responden berada pada kategori risiko sedang sebesar 84,42%. Hal ini menunjukkan hubungan yang konsisten antara peningkatan skor FOMO, tingginya pengeluaran impulsif, dan meningkatnya kategori risiko. Hasil penelitian menegaskan pentingnya visual analytics berbasis BI dalam mendukung pemantauan risiko terintegrasi dan pengambilan keputusan berbasis data. Kata Kunci - Fear of Missing Out (FOMO), Pengeluaran Impulsif, Business Intelligence, Dashboard Interaktif

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