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All Journal Jurnal Akuntansi Indonesia JURNAL AKUNTANSI DAN AUDITING Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Akuntansi Multiparadigma Jurnal Manajemen Atma Jaya Journal Economics & Business Atmajaya Indonesia Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi The Indonesian Journal of Accounting Research Pelita Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Apssai Accounting Review (ApAR) Media Riset Akuntansi Auditing & Informasi E-JURNAL AKUNTANSI
Megawati Oktorina
Fakultas Ekonomi Dan Bisnis Universitas Katolik Indonesia Atma Jaya, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Physics Public Health Social Sciences

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PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN SEBAGAI VARIABEL MEDIASI Anastasia Lana; Megawati Oktorina
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.1249

Abstract

The purpose of this research is to analyze the effect of enterprise risk management to firm value mediated by sustainability report. The sample used was 94 set data from consumer non-cyclical companies and health companies listed on Indonesia Stock Exchange in 2018-2021. The variables used were enterprise risk management, sustainability report, and firm vaue. The results showed that enterprise risk management has a positive effect on firm value and on sustainability report. Sustainability report has not affect on firm value. Sustainability report has not mediated the effect of enterprise risk management to firm value. Keywords: Enterprise Risk Management, Sustainability Report, Firm Value, Mediation
SUSTAINABILITY DISCLOSURE, FINANCIAL PERFORMANCE, FIRM SIZE: CAN THEY IMPROVE VALUE? Widjanarko, Melinda; Oktorina, Megawati
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.103-119

Abstract

Saat ini perusahaan tidak hanya berorientasi pada laporan keuangan saja, namun juga perlu memperhatikan laporan non keuangan, salah satunya adalah pengungkapan aspek ekonomi, lingkungan, dan sosial dalam laporan keberlanjutan. Penelitian ini menguji pengaruh pengungkapan keberlanjutan dan kinerja keuangan terhadap nilai perusahaan dan pengaruh moderasi ukuran perusahaan. Sampel yang digunakan dalam penelitian ini menggunakan perusahaan yang terdaftar pada indeks Sri Kehati yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Pengukuran variabel laporan keberlanjutan menggunakan GRI Standards, kinerja keuangan dengan ROE, nilai perusahaan dengan Tobins’Q, dan ukuran perusahaan dengan total pendapatan. Hasil penelitian menunjukkan bahwa kinerja keuangan (ROE) berpengaruh positif terhadap nilai perusahaan. Sedangkan pengungkapan keberlanjutan dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Ukuran perusahaan dapat memperkuat pengaruh kinerja keuangan (ROE) terhadap nilai perusahaan namun tidak memoderasi pengaruh pengungkapan keberlanjutan terhadap nilai perusahaan. Keterbatasan penelitian ini adalah pengujian dampak pengungkapan keberlanjutan tidak dipisahkan antar sektor, sehingga dapat menimbulkan hasil yang bias karena informasi yang diungkapkan setiap sektor berbeda dari segi materialitasnya. Kata Kunci: Kinerja Keuangan, Ukuran Perusahaan, Nilai Perusahaan, Sustainability Disclosure.
Dampak Pandemi COVID-19 Dan Price Book Value Terhadap Return Saham Stefi, Claudia; Oktorina, Megawati
Jurnal Manajemen Vol. 21 No. 1 (2024): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v21i1.5474

Abstract

COVID-19 emerged as a worldwide pandemic starting in late 2019. The world economy experienced a major shock and many businesses and corporations went out of business due to the impact of this pandemic. Stock markets in all countries around the world are also experiencing turbulence and extraordinary price fluctuations. This study examines the effect of the COVID-19 pandemic and the Price Book Value ratio on stock returns in Indonesia. The data analysis method uses multiple linear regression methods on stocks that are members of the LQ45 index from 1 January 2020 to 26 November 2021. The results of this study indicate that the increase in COVID-19 cases and Price Book Value has a significant negative effect on stock returns. The results of this study provide empirical evidence that stock prices in the LQ45 index in Indonesia tend to decline when there is a significant increase in the COVID-19 case. Therefore, market participants can be more careful and cautious in taking their portfolio positions in investing in the Indonesian stock market during the COVID-19 pandemic. The limitations of this study show a low R2 coefficient, which means that many other variables still affect stock returns outside of this study. Future research can use other financial ratio variables, dividends and rights issues in explaining their effect on stock returns.
Peranan Sistem Pengendalian Internal dan Interaksinya dengan Proporsi Dewan Komisaris Independen Terhadap Praktik Manajemen Laba Yostian Hadinata; Megawati Oktorina
E-Jurnal Akuntansi Vol 33 No 1 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i01.p18

Abstract

Penelitian ini menganalisis pengaruh sistem pengendalian internal terhadap manajemen laba dengan proporsi dewan komisaris independen sebagai variabel moderasi. Analisis data yang digunakan mencakup analisis statistika deskriptif dan regresi logistik menggunakan PROCESS macro v4.1 di software SPSS versi 25. Berdasarkan penetapan kriteria-kriteria penelitian, didapatkan sebanyak 33 perusahaan yang terdiri dari 16 perusahaan sektor kesehatan dengan 64 data sampel dan 17 perusahaan sektor transportasi dengan 67 data sampel. Melalui pengujian hipotesis, ditemukan hasil bahwa variabel sistem pengendalian internal menurunkan praktik manajemen laba serta variabel proporsi dewan komisaris independen memoderasi pengaruh sistem pengendalian internal terhadap manajemen laba. Kata Kunci: Sistem Pengendalian Internal; Manajemen Laba; Proporsi Dewan Komisaris Independen
Peningkatan Kapasitas Guru-Guru SD di Kecamatan Tigaraksa dalam Pembuatan Video Animasi Menggunakan Canva Berbasis Artificial Intelligent Wijayanti, Sri Hapsari; Marsudi, Almatius Setya; Oktorina, Megawati; Ratnasusita, Theresia Sri; Fransisca, Leoni
Pelita Masyarakat Vol. 7 No. 1 (2025): Pelita Masyarakat September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v7i1.15943

Abstract

Classroom learning at the elementary school level is reported to be more engaging when using animated videos. Canva is a widely used application for creating engaging and interactive educational videos. Canva's integration with artificial intelligence has simplified the process of creating educational videos. Teachers in Tigaraksa Subdistrict, Tangerang Regency, Banten, have been using Canva to create educational videos, but have never created them in animated format using Canva AI. The purpose of this activity is to improve the knowledge and skills of 38 elementary school teachers in Tigaraksa Subdistrict, Tangerang Regency. The activity began with a situation analysis, followed by preparation, implementation, assignment, monitoring, and evaluation. The activity was conducted on May 23 and June 13, 2025. The activity methods included simulation, training, and practice. The results of the activity showed that the increase in teachers' knowledge was moderate (0.50), and teachers' skills in making animated videos were considered good. It was evident that teachers were able to produce educational videos by utilizing the features available in Canva AI. Teachers demonstrated their digital skills by mastering AI-based Canva to vary teaching methods in the classroom.
THE EFFECT OF CORPORATE GOVERNANCE (CG), PRODUCTION EFFECTIVENESS (PE), AND ENVIRONMENTAL SUSTAINABILITY (ES) ON COMPANY VALUE (CV) Yulias, Messia; Megawati Oktorina
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.19901

Abstract

As a curious in finding out the variables essence on firm value amongst business conditions of global struggle in the influence of Covid-19. The aim of study is to prove whether Good Corporate Governance (GCG) as the ideology and foundation to actualize the production of business will effect to firm value, in which mediated with the effectiveness of production and moderated with the environmental sustainability compliance due to business sector. The research sample is the sector of primary consumer goods of the IDX during 2018-2020. And it special highlight to only those companies whose running the production, excluded distributors nor retailers. The research through purposive sampling, which collecting 93 data by running data system with macro v4.1 PROCESS. The results of empirical research reveal GCG increases the firm value. Though, GCG does not impact to production effectiveness. While production effectiveness has a positive impact to firm value but it does not impact to the mediation relationship between GCG and firm value. The results of the compliance of environmental sustainability is able in moderating the impact of GCG to firm value.
THE ROLE OF BOARD OF COMMISSIONERS CHARACTERISTICS ON INTEGRATED REPORTING QUALITY Goutama, Beauty Sceneryta; Oktorina, Megawati
Jurnal Akuntansi Multiparadigma Vol 16 No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya and Masyarakat Akuntansi Multiparadigma Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.2.25

Abstract

Abstrak – Peran Karakteristik Dewan Komisaris Terhadap Kualitas Pelaporan TerintegrasiTujuan Utama – Penelitian ini bertujuan membuktikan pengaruh karakteristik dewan komisaris terhadap kualitas pelaporan terintegrasi.Metode – Penelitian ini menggunakan fractional outcome regression. Sampel penelitian ini adalah perusahaan yang terindeks di Bursa Efek Indonesia selama tahun 2019-2021.Temuan Utama – Penelitian ini menemukan bahwa independensi dan ukuran dewan komisaris meningkatkan kualitas pelaporan terintegrasi. Meskipun demikian, keberadaan wanita dan latar belakang pendidikan tidak berdampak kepada kualitas pelaporan tersebut. Pada sisi lainnya, ukuran perusahaan memperlemah pengaruh ukuran dewan komisaris terhadap kualitas pelaporan terintegrasi.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan dukungan kepada teori agensi dan legitimasi. Selain itu, penelitian ini menunjukkan bahwa efektivitas dewan komisaris diperlukan dalam peningkatan kualitas pelaporan terintegrasi.Kebaruan Penelitian – Penelitian ini mempertimbangkan efek moderasi ukuran perusahaan dan pengembangan pengukuran kualitas pelaporan terintegrasi dari berbagai aspek. Abstract – The Role of Board of Commissioners Characteristics on Integrated Reporting QualityMain Purpose - This study aims to demonstrate the influence of the board of commissioners’ characteristics on the quality of integrated reporting.Method - This study employs the fractional outcome regression. The sample for this study consists of companies listed on the IDX during 2019–2021..Main Findings - This study found that the independence and size of the board of commissioners improve the quality of integrated reporting. However, the presence of women and educational background had no impact. On the other hand, the company size weakens the effect of the size of the board of commissioners on the quality of integrated reporting. Theory and Practical Implications - This study support the agency and legitimacy theories. Furthermore, this study demonstrates that the effectiveness of the board of commissioners is essential for improving the quality of integrated reporting.Novelty – This study examines the moderating effect of company size and the development of integrated reporting quality measurement from multiple perspectives.
PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN SEBAGAI VARIABEL MEDIASI Lana, Anastasia; Oktorina, Megawati
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.1249

Abstract

The purpose of this research is to analyze the effect of enterprise risk management to firm value mediated by sustainability report. The sample used was 94 set data from consumer non-cyclical companies and health companies listed on Indonesia Stock Exchange in 2018-2021. The variables used were enterprise risk management, sustainability report, and firm vaue. The results showed that enterprise risk management has a positive effect on firm value and on sustainability report. Sustainability report has not affect on firm value. Sustainability report has not mediated the effect of enterprise risk management to firm value. Keywords: Enterprise Risk Management, Sustainability Report, Firm Value, Mediation
MEMAHAMI PRINSIP WIRAUSAHA BERKELANJUTAN DAN PENERAPAN AKUNTING DIGITAL BAGI SISWA SMA BPK PENABUR BOGOR Francisca Hermawan; Megawati Oktorina
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 5 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i5.1567-1576

Abstract

Seminar dengan judul Memahami Prinsip Wirausaha Berkelanjutan dan Penerapan Akunting Digital bagi Para Siswa SMA BPK Penabur Bogormerupakan upaya mempersiapkan generasi muda untuk menyambut tantangan di era disrupsi ini. Kegiatan ini merupakan wujud kepedulian sosial FEB Unika Atma Jaya Jakarta bagi pengembangan masyarakat. Kegiatan ini disambut baik oleh SMA BPK Penabur  Bogor karena sekolah ini sangat menekankan penanaman nilai kewirausahaan kepada para siswanya. Kegiatan seminar dilaksanakan secara daring menggunakan aplikasi zoom. Sebagai pembicara adalah para dosen FEB Unika Atma Jaya. Metode yang digunakan adalah ceramah, simulasi, diskusi, dan kuis.  Berdasarkan hasil evaluasi,  walau kegiatan ini dilaksanakan hanya dalam waktu relatif singkat, namun dipandang cukup berhasil memberikan pemahaman baru kepada peserta tentang wirausaha berkelanjutan sebagai bentuk kewirausahaan baru serta penerapan sistem akunting digital sebagai ganti akuntansi konvensional.  Keberhasilan ini ditunjukkan dari banyaknya siswa yang mengajukan kometar dan pertanyaan serta keterlibatan aktif dalam simulasi-simulasi dan umpan balik pengukuran beberapa indikator keberhasilan jalannya seminar melalui kuesioner. Pada kegiatan ini juga dibagikan kuesioner untuk mengetahui persepsi siswa terkait kewirausahaan berkelanjutan.  
Peran Good Corporate Governance dalam Hubungan Profitabilitas, Risiko, dan Ukuran Perusahaan terhadap ESG Mira Falatifah; Megawati Oktorina
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3536

Abstract

This study aims to examine the effect of internal company characteristics, namely profitability, company risk, and company size, on Environmental, Social, and Governance (ESG) performance, as well as the moderating role of Good Corporate Governance (GCG). ESG has become an important indicator of corporate sustainability and long-term business performance, particularly in emerging markets where companies are increasingly expected to adopt sustainable and transparent business practices. This research employs a quantitative approach using secondary panel data from companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2023 period. The data were collected from annual reports, sustainability reports, and the Refinitiv database, and analyzed using panel data regression with a fixed effect model and Moderated Regression Analysis (MRA). The findings indicate that profitability and company risk have a positive and significant effect on ESG performance, suggesting that companies with stronger financial capabilities and higher risk exposure tend to strengthen ESG implementation as part of their sustainability and risk management strategies. Meanwhile, company size does not significantly affect ESG performance, indicating that larger firms do not necessarily demonstrate better sustainability practices. The results also show that GCG significantly moderates the relationship between profitability and ESG as well as between company risk and ESG, but does not moderate the relationship between company size and ESG. These findings emphasize the importance of effective corporate governance in supporting sustainability strategies and improving ESG performance, particularly in the context of emerging markets such as Indonesia.
Co-Authors Almatius Setya Marsudi Anastasia Lana Christine W.S. Christine W.S. Etty Widyastuti Francisca Hermawan Goutama, Beauty Sceneryta Hutagaol-Martowidjojo, Yanthi Indah Mula Indah Mula Jennifer Serafine Tjahjana Lana, Anastasia Lasmanita Rajagukguk Leoni Fransisca, Leoni Linda Kusumaning Wedari Mira Falatifah Molan, Agustiana Yudith Ratnasusita, Theresia Sri Rosaline, Tina Salim, Stefanie Sri Hapsari Wijayanti Stefanie Salim Stefi, Claudia Tina Rosaline Widjanarko, Melinda Yostian Hadinata Yulias, Messia