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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 Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) 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 Library & Information Science Social Sciences Other

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Perkembangan Penelitian Corporate Social Responsibility (CSR) Di Indonesia Selama 15 Tahun (Perspektif Studi Literatur) Gressy, Gressy; Setiawan, Temy
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1498

Abstract

Abstrak The purpose of this research is to (1) explain the commonly factors are researched in academics and are thought to be variables that influence Corporate Social Responsibility; (2) explain the phenomena that drive research in the realm of Corporate Social Responsibility; (3) explain the theories are generally used in corporate social responsibility research. This research is a qualitative descriptive research with a literature observation approach. The data used in this research is a research articles on Corporate Social Responsibility from the peroid the 2008-2023 indexed by Sinta 1-3. The research findings reveal that there are a total of 117 factors suspected to influence Corporate Social Responsibility, and numerous issues/phenomena underlie Corporate Social Responsibility research during the 2008-2023 period. One prevalent issue motivating Corporate Social Responsibility research is the enactment of Law No. 40 of 2007 concerning Limited Liability Companies. PT. Additionally, 39 theories commonly serve as references for Corporate Social Responsibility-related research.
The Effect of Fundamental Ratios on Stock Returns In The Coal Mining Sector on The Idx (2018-2023) Mudzakir, Mudzakir; Setiawan, Temy
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i2.716

Abstract

This research aims to examine the impact of financial ratios, including Debt to Equity Ratio (DER), Current Ratio (CR), and Accounts Receivables Turnover Ratio (RTO), on Stock Return, mediated by Return on Equity (ROE). The background of this study highlights the role of various financial ratios, such as solvency ratio (DER), liquidity ratio (CR), activity ratio (RTO), and profitability ratio (ROE), on stock returns. Previous research has shown varied results regarding the influence of financial ratios on stock returns. This research employs a quantitative descriptive method with Stata as the analytical tool. It eval_uates the impact of DER, CR, RTO, ROE, and Stock Return on coal mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2023. The total sample comprises 108 data points from 18 companies. The analytical method used is multiple linear regression with panel data, processed using Stata. The results indicate that DER, CR, and RTO do not affect stock returns, whereas ROE significantly affects stock returns. DER affects ROE, while CR and RTO do not affect ROE. Additionally, ROE as an intervening variable does not mediate the influence of DER, CR, and RTO on stock returns. This research is expected to assist investors in analyzing the stocks of coal mining companies traded on the Indonesia Stock Exchange and help companies optimize their financial performance, enhance operational performance, and ultimately maximize shareholder value.
Implementation of Global Reporting Initiatives (GRI) Standards in Service Sector Companies Ririn Breliastiti; Temy Setiawan; Tiwi Herninta; Vivianty; Shelvy
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 5 (2023): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i5.2074

Abstract

This research is entitled Implementation of Global Reporting Initiatives (GRI) Standards in the Service Sector Companies. Sustainability reporting, aligned with global standards like the GRI Standards, has become imperative for organizations worldwide. This study delves into the application and effectiveness of these standards in diverse sectors, specifically the financial and healthcare industries. Investigating eight companies—four from each sector—this research assesses how GRI Standards guide sustainability reporting practices. The study analyzes the extent of adherence to these standards in disclosing economic, environmental, and social topics. Employing qualitative comparative analysis, Sustainability Reports were meticulously reviewed. Findings unveiled varying degrees of GRI Standards implementation, indicating a need for heightened awareness and training, especially in specific reporting areas. The study recommends investment in training programs for organizations to enhance their grasp and application of GRI Standards. Moreover, collaboration between regulatory bodies and industry associations is vital to formulate sector-specific guidelines, ensuring consistency in sustainability reporting across diverse industries. However, it's crucial to note that the study's scope is limited to the financial and healthcare sectors, warranting further research for a broader understanding of GRI Standards implementation across industries.
Implementation of Good Corporate Governance in The Winning Company Asia Sustainability Reporting Rating (ASRRAT) 2023 Breliastiti, Ririn; Temy Setiawan; Tiwi Herninta; Calvin Gouw; Jastin Jovanus; Bella Rosewita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2644

Abstract

The evaluation of organizational structures and corporate governance practices within companies reveals opportunities for refinement and improvement. While most companies have comprehensive organizational structures, there is a need for optimization to enhance efficiency and effectiveness. Despite widespread adoption of GCG principles, implementation could be improved, emphasizing the importance of fortifying oversight mechanisms and transparency. Strengthening internal control systems is crucial for bolstering efficiency, effectiveness, and accountability in risk management and goal achievement. Additionally, companies honored with awards in ASRRAT 2023 have opportunities to enhance sustainability performance by identifying areas for improvement and strategizing for long-term sustainability goals. Collaborative efforts among companies to share knowledge and best practices in sustainability and corporate social responsibility can accelerate progress in these areas.
Pengungkapan CSR, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Profitabilitas Perusahaan Basic Materials BEI 2019-2021 Pangestu, Juan Carlos; Setiawan, Temy; Kurniawan, Stephani
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

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
ANALISIS KESULITAN KEUANGAN PERBANKAN INDONESIA: RASIO KEUANGAN DAN UMUR BANK (Studi Pada Perbankan Yang Terdaftar di BEI 2016-2019) Rowland, Rowland; Setiawan, Temy; Fitriningrum, Andriati
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 6 No 2 (2021): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v6i2.700

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh rasio likuiditas, profitabilitas, dan leverage terhadap kesulitan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019 dengan dimoderasi oleh umur bank. Kesulitan Keuangan diukur dengan menggunakan model Altman Z-Score. Data penelitian diperoleh dari laporan tahunan pada periode 2016-2019 yang diterbitkan oleh perusahaan perbankan terdaftar di Bursa Efek Indonesia (BEI). Sampel yang terkumpul sebanyak 33 unit perusahaan. Penelitian ini menggunakan teknik analisis kuantitatif dengan regresi data panel dan diolah menggunakan Eviews 8. Hasil penelitian ini menunjukkan bahwa rasio likuiditas, profitabilitas dan leverage berpengaruh signifikan terhadap kesulitan keuangan. Umur bank sebagai peubah moderasi hanya dapat memoderasi pengaruh antara rasio likuiditas dan profitabilitas. Pengaruh rasio leverage terhadap kesulitan keuangan tidak dapat dimoderasi oleh umur bank. Kata kunci : Kesulitan Keuangan Bank, Altman Z-Score, Likuiditas, Profitabilitas, Leverage, Umur Bank
Determinant Audit Quality Moderated by Audit Committee Rukmana Aryawiraraja Danatungga; Setiawan, Temy; Kurniawati, Kurniawati
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 02 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of audit delay, audit rotation, and audit tenure on audit quality, with the audit committee as a moderating variable and firm size and leverage as control variables. This research employs a quantitative approach using secondary data in the form of annual reports of energy sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The sample was determined using purposive sampling, while data analysis was conducted using multiple linear regression and moderation testing with SPSS software. The results indicate that audit delay has a negative and significant effect on audit quality, suggesting that delays in auditing reduce audit quality. In contrast, audit rotation and audit tenure do not have a significant effect on audit quality. Furthermore, the audit committee was not found to moderate the relationship between the independent variables and audit quality. However, all variables in the model simultaneously have a significant effect on audit quality. These findings emphasize the importance of timeliness in the audit process and indicate that formal governance mechanisms are not necessarily effective in improving audit quality. This study has implications for companies, auditors, and regulators in enhancing the quality of financial reporting and the effectiveness of audit oversight
Faktor Yang Mempengaruhi Pengungkapan Emisi Karbon Di Indonesia Setiawan, Temy; Ahalik Ahalik; Tandry Whittleliang Hakki; Yosan Novanto
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 1 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i1.2683

Abstract

Pengungkapan emisi karbon menjadi isu yang semakin berkembang dalam beberapa tahun terakhir. Pengungkapan emisi karbon berkaitan dengan dampak perubahan iklim terhadap keberlanjutan organisasi termasuk Indonesia. Salah satu dampak perubahan iklim adalah pemanasan global. Indonesia sangat rentan terhadap dampak perubahan iklim yang sedang terjadi saat ini karena Indonesia merupakan salah satu negara dengan jumlah penduduk terpadat dan memiliki ribuan pulau kecil. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan emisi karbon yaitu menguji dan menganalisis: Pengaruh Kesadaran Lingkungan Perusahaan, Strategi Karbon Perusahaan, Strategi Bisnis Perusahaan Hijau, Rantai Pasokan Hijau, dan Pengetahuan Karbon terhadap Pengungkapan Emisi Karbon. Metode analisis yang digunakan dalam penelitian ini adalah analisis jalur dengan pola hubungan antar variabel independen dalam penelitian ini adalah korelatif dan kausal. Responden penelitian adalah manajer dan direktur perusahaan industri energi yang terdaftar di Bursa Efek Indonesia. Berdasarkan hasil penelitian ini menunjukkan bahwa Kinerja Lingkungan, Strategi Bisnis Kompetitif, dan Manajemen Rantai Pasokan Hijau berpengaruh signifikan terhadap Pengungkapan Emisi Karbon. Namun Strategi Manajemen Karbon dan Pengetahuan Karbon tidak berpengaruh terhadap Pengungkapan Emisi Karbon.
Determinants of Audit Quality in Energy Sector Firms: The Moderating Role of Audit Committee use in Indonesia Evelyn Florencia; Temy Setiawan; Theresia Hesti Bwarleling; David Harianto
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2677

Abstract

Penelitian ini bertujuan menguji pengaruh audit tenure, audit fee, dan audit delay terhadap kualitas audit dengan komite audit sebagai variabel moderasi serta ukuran perusahaan dan leverage sebagai variabel kontrol pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan data sekunder dari laporan tahunan dengan 144 observasi yang diperoleh melalui purposive sampling dan dianalisis menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa audit fee berpengaruh positif signifikan, sedangkan audit delay berpengaruh negatif signifikan terhadap kualitas audit. Audit tenure, ukuran perusahaan, leverage, dan komite audit tidak berpengaruh signifikan terhadap kualitas audit, serta komite audit tidak mampu memoderasi hubungan variabel independen terhadap kualitas audit. Penelitian ini memberikan kontribusi dengan menguji faktor audit dan tata kelola perusahaan secara simultan pada sektor energi yang memiliki karakteristik risiko tinggi.
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 Evelyn Florencia 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 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 Rukmana Aryawiraraja Danatungga 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