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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi, Auditing dan Keuangan Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Business and Applied Management Balance Vocation Accounting Journal Jurnal Ekonomi Manajemen Sistem Informasi JMB : Jurnal Manajemen dan Bisnis JAF- Journal of Accounting and Finance Jurnal Akuntansi Bisnis Jurnal Bina Akuntansi Coopetition : Jurnal Ilmiah Manajemen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi RELEVAN : Jurnal Riset Akuntansi Journal of Accounting and Finance Management (JAFM) JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi International Journal of Multidisciplinary Sciences and Arts Journal Research of Social Science, Economics, and Management Media Ilmiah Akuntansi Kajian Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Temy Setiawan, Temy
Universitas Bunda Mulia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Diversitas Dewan Direksi dan Profitabilitas terhadap Nilai Perusahaan LQ45 James Andrian; Temy Setiawan
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.89 KB) | DOI: 10.34208/mia.v10i2.24

Abstract

Covid 19 and the increase of Fed’s interest rates had an impact on the company’s value. Based from this phenomenon, the company value has a major role in changing the perception of the shareholders. This study is intended to show empirical evidence related to the effect of board of directors’ diversity, profitability, and growth opportunity on firm value. This study’s data uses LQ45 companies from 2018-2021 listed on the Indonesia Stock Exchange (IDX). The research method is panel data regression. The results of this study conclude that there is no effect of the board of directors' diversity and growth opportunity on firm value. On the other hand, profitability has a positive influence on firm value. This study provides an opportunity for future researches to expand their knowledge’s and as a reference material.
READINESS OF LISTED COMPANIES IN THE PREPARATION OF SOCIAL AND ENVIRONMENTAL RESPONSIBILITY REPORTS Ririn Breliastiti; Temy Setiawan; Tiwi Herninta; Viana Ramadhanti
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

The importance of disclosing sustainability issues in company reports is no longer an inevitable thing. Although it is still a voluntary matter, but the pressure of legitimacy is increasing amid the awareness of local and global stakeholders are starting to rise. Therefore, the company needs to make its disclosure in the annual report or a separate report called the sustainability report. This study seeks to map the readiness of companies listed on the Indonesia Stock Exchange in disclosing sustainability issues. This research is a descriptive qualitative research with 810 companies listed on the Indonesia Stock Exchange on December 31, 2022. The analysis technique used is content analysis technique. Sample observation data as many as 535 company data. The results show that 62% of companies disclose sustainability issues either in annual reports with separate sub-chapters or using sustainability reports. In addition, another 18% revealed but integrated in the discussion of the annual report. This study is important to see the readiness of companies in Indonesia in reporting sustainability issues that may later become mandatory like other countries.
AUDIT TENURE, AUDIT LAG, OPINION SHOPPING, LIQUIDITY AND LEVERAGE, THE GOING CONCERN AUDIT OPINION Lisa Theresia; Temy Setiawan
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Going concern audit opinion is an opinion given by the auditor to a company whose ability to maintain its business continuity is doubtful. This research was conducted with the aim to determine the effect of Audit Tenure, Audit Lag, Opinion Shopping, Liquidity & Leverage Ratio on Going Concern Audit Opinions. This research is done using the quantitative method research with secondary data obtained from the financial reports and audit reports included in the annual reports of manufacturing companies listed on the IDX for 2018-2021. The sample of this study were 102 manufacturing companies which were carried out using the purposive sampling method and processed with IBM SPSS version 25. In this study the results obtained were that the liquidity ratio did not affect the Going Concern Audit Opinion. Meanwhile, Audit Tenure, Audit Lag, Opinion Shopping and Leverage Ratio affect the going concern audit opinion.
Faktor penentu Nilai Perusahaan pada Perusahaan Manufaktur sub sektor Makanan dan Minuman Mario Inigo Radite Kusumo; Temy Setiawan; Theresia Hesti Bwarleling
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.32

Abstract

The success of a company’s performance can be seen through the value of the company. The higher the value of the company, the investors will be interested in investing. The economic recovery after the pandemic caused people to decide to invest in company shares. The purpose of this study is to provide empirical evidence regarding the effect of corporate social responsibility, managerial gender diversity, managerial nationality diversity and managerial educational background on firm value. This study uses food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 with a total sample of 55. This research method uses multiple linear regression analysis and uses the SPPSS 26 application. The results of the study state that the variables of corporate social responsibility and managerial gender diversity have a positive effect on firm value. Meanwhile, managerial nationality diversity and managerial educational background diversity have no effect on firm value.
Penerapan GRI Standards dalam Penyusunan Laporan Keberlanjutan Tahun 2021 pada Perusahaan Sektor Barang Konsumen Primer Leonardo Ivan Lasmana; Ririn Breliastiti; Temy Setiawan
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.6023

Abstract

This study aims to analyze, compare, and conclude how consumer non-cyclicals public companies apply the GRI Standards indexes in their sustainability report and what sustainability issues are disclosed by the company. This research was made in addition to fulfilling an assignment from the Governance and Sustainable Business course, as well as to fins out whether consumer non-cyclicals companies disclose topic-specific standards such as. The research method used is descriptive qualitative method which originates from the sustainability reports of 5 listed companies in the consumer non-cyclicals sector in 2021. The five companies have made disclosures on topic-specific standards but some of the companies still does not comply with the GRI Standards. Keywords: GRI, Sustainability Report, Topic-specific Standards
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2019-2021 Odila Levana Ng; Temy Setiawan
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.468

Abstract

This study aims to determine the effect of corporate governance on the Effective Tax Rate (ETR) with the independent variable good corporate governance explained by independent compensation, executive character, company size, institutional ownership, independent commissioners, audit committee and audit quality and the dependent variable, namely the effective tax rate. The method used in this research is descriptive quantitative method. The research sample uses the annual reports of 93 manufacturing companies on the IDX for 2019-2021 with a total of 240 datas after the occurrence of outliers. The analytical method uses multiple linear regression models using the Statistical Package for the Social Science (SPSS) version 25. The results of this study indicate that the variable company size, audit committee and audit quality have a significant effect on the Effective Tax Rate. Meanwhile, the variables of executive compensation, executive character, institutional ownership, and independent commissioners have no effect on the effective tax rate.
Apakah Karakteristik Manajemen Puncak Akan Mempengaruhi Manajemen Laba Pada Badan Usaha Milik Negara? Olivia, Theresia; Setiawan, Temy; Sihombing, Pardomuan Robinson
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 20, No 1 (2022): Maret 2022
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v20i1.12442

Abstract

Tujuan dari penelitian ini adalah memberikan pembuktian empiris karakteristik manajemen dan GCG mempengaruhi kualitas laba di tengah urgensi informasi kualitas laba yang rentan terhadap conflict of interest. Terutama pada perusahaan BUMN saat ini. Penelitian ini merupakan penelitian kuantitatif yang mana populasinya adalah seluruh perusahaan BUMN di Indonesia yang listed di Bursa Efek Indonesia 2016 – 2018. Teknik purposive sampling digunakan untuk mendapatkan 67 perusahaan yang memenuhi kriteria. Teknik pengumpulan data dengan mengambil informasi dari laporan tahunan perusahaan sehingga sumber data yang digunakan adalah data sekunder. Metode analisis menggunakan PLS. Hasil penelitian menunjukan masa kerja direksi mempengaruhi kualitas laba. Latar belakang pendidikan direksi, gender dan GCG tidak mempengaruhi kualitas laba. Penelitian ini menjadi penting karena masih terbatasnya penelitian karakteristik manajemen puncak terhadap kualitas laba pada perusahaan BUMN. Karakteristik manajemen puncak memainkan peran penting karena orang – orang yang duduk sebagai direksi pada perusahaan BUMN menjadi sorotan publik terkaitnya luasnya kepentingan stakeholder.Kata Kunci: Karakteristik Manajer, tata kelola, kualitas laba, persistensi laba
AKUNTAN PENDIDIK: PENGGERAK AKUNTAN GENERASI INDONESIA EMAS 2045 Temy Setiawan; Veny Veny; Dian Angelene
JURNAL ABDIKARYASAKTI Vol. 3 No. 2 (2023): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v3i2.17267

Abstract

Perkembangan akuntansi masa depan yaitu pada puncak bonus demografi dengan visi Indonesia emas 2045 tidak terlepas dari dunia pendidikan sekolah menengah atas. Generasi yang saat ini berada di jenjang SMA akan menjadi pemimpin di masa depan. Sedangkan saat ini mereka hidup dalam era digitalisasi teknologi dan informasi bahkan pengenalan kecerdasan buatan. Oleh karena itu metode pembelajaran harus dikemas dengan cara yang menarik dan berbasis teknologi. Sudah saatnya mereka mempelajari materi akuntansi dasar dengan teknologi aplikasi. Seiiring kurikulum merdeka belajar, guru-guru menjadi tonggak pembelajaran harus memiliki perubahan paradigma pembelajaran. Pengabdian masyarakat ini memberikan kontribusi pada pengenalan pembelajaran akuntansi dengan aplikasi yang dapat dijalankan hanya dengan telepon genggam. Metode yang digunakan adalah ekperimen dan hasil dari kegiatan ini, guru-guru dapat menggunakan aplikasi tersebut dan diharapkan mengajar menggunakan aplikasi untuk siklus akuntansi perusahaan jasa dan dagang. Dengan demikian, metode pembelajaran akuntansi dapat menarik dan relevan. Hasil kegiatan ini pun direspon baik oleh peserta yaitu guru dengan kuisioner umpan balik menjelaskan topik bermanfaat, nara sumber membawakan dengan baik.
Pengungkapan CSR, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Profitabilitas Perusahaan Basic Materials BEI 2019-2021 Juan Carlos Pangestu; Temy Setiawan; Stephani Kurniawan
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3041

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pengungkapan CSR, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Profitabilitas terhadap Profitabilitas. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan maupun laporan tahunan perusahaan. Populasi dari penelitian ini yaitu perusahaan sektor Basic Material yang terdaftar di Bursa Efek Indonesia selama periode 2019 - 2021. Pengambilan sampel pada penelitian ini yaitu menggunakan purposive sampling sehingga diperoleh sebanyak 60 sampel. Metode analisis yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Leverage memiliki pengaruh yang signifikan dengan arah negatif terhadap profitabilitas sedangkan variabel Pengungkapan CSR dan Ukuran Perusahaan tidak memiliki pengaruh yang signifikan terhadap profitabilitas. Penelitian selanjutnya disarankan untuk menambah variabel lainnya seperti Likuiditas atau Modal intelektual dan sebaiknya tidak menggunakan variabel ukuran perusahaaan lagi sebagai independen
ANALYSIS OF OLC SYSTEMS IN THE PERSPECTIVES OF RELEVANT COST AND CARBON EMISSION COST Temy Setiawan; Ahalik; Vivian Whynne
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2538

Abstract

This research raises the topic of online learning and aims to identify and analyze online learning in terms of relevant costs. Online learning is a learning method that utilizes the internet and connected media to connect and learn. This research is qualitative with a case study method. The tools used in this research are Microsoft Excel and the GoGreener application to recapitulate and manage research sample data. The results of this study state that online learning in the midst of the COVID-19 pandemic situation is a great learning method. It is because by applying the online learning method, the costs incurred can be reduced (relevant) compared to the costs incurred during face-to-face or onsite learning, and the carbon costs that need to be paid can also be reduced. Keywords: Online Learning, Relevant Costs, Carbon Costs, COVID-19 Pandemic
Co-Authors Ahalik Ahalik Ahalik Ahalik, Ahalik Angelene, Dian Anggriawan, Denny Apriyani, Dewi Ari Purwanti Ari Purwanti Bella Rosewita Breliastiti, Ririn Brenda, Brenda Brigitta Tarissa Gintings Bwarleling, Theresia Hesti Calvin Gouw Cindy Aprilya Dahlan, Kandi Safia Senastri David Harianto Denny Anggriawan Dewi Apriyani Dewi Apriyani, Dewi Dian Angelene Dirga, Agustinus Fitriningrum, Andriati Frisca Adriana Ghaizky Ara Bahar Gressy, Gressy Hakki, Tandry Whittleliang Herninta, Tiwi Herninta, Tiwi Irenius Dwinanto Bimo James Andrian Jastin Jovanus Kosasih, Vanessa Kurniawan, Stephani Kurniawati Kurniawati Layaputra Soekamto, Yangsen Leonardo Ivan Lasmana Lisa Theresia Litya Junita Selly Magdalena Magdalena Mario Inigo Radite Kusumo Mathue Mathue Misdiyono Misdiyono Mudzakir Mudzakir Mudzakir Mudzakir Nadia Inggrida Natalsya, Nasya Lita Nathalie, Carina Irene Nicholas Jonathan Novanto, Yosan Nuansari, Novita Odila Levana Ng Olivia, Theresia Pangestu, Juan Carlos Pardomuan Robinson Sihombing Putra, Danu Pradipta Randy Kuswanto Riswandari, Ernie Rowland, Rowland Saputra, Wendy Salim Shelvy Siratan, Elkunny Dovir Stephani Kurniawan Sugianto, Marshelli Tandry Whittleliang Hakki Theresia Olivia Tjendra, Michelle Jane Venona Venona Veny Veny Veny Veny Veny, Veny Viana Ramadhanti Vivian Whynne Vivianty William Fernando Winardi, Juan Christian Yanssen Kristianto Yosan Novanto