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All Journal Infestasi AKRUAL: Jurnal Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Akuntansi : Jurnal Akuntansi Integratif eJEBA
Alfiana Fitri, Alfiana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Luas Pengungkapan Fitri, Alfiana
AKRUAL: JURNAL AKUNTANSI Vol 7, No 2: AKRUAL: Jurnal Akuntansi (April 2016)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n2.p163-177

Abstract

AbstrakTujuan dari penelitian ini adalah untuk menguji hubungan antara mekanisme internal tata kelola perusahaan dan luas pengungkapan laporan tahunan yang terjadi di perusahaan manufaktur. Tata kelola perusahaan dan pengungkapan akan melindungi investor dari asimetri informasi. Mekanisme tata kelola perusahaan yang digunakan dalam penelitian ini adalah: diversitas gender dewan direksi, usia dewan direksi, latar belakang pendidikan dewan direksi dan kepemilikan asing. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014 sebesar 104 perusahaan. Luas pengungkapan laporan tahunan diukur dengan menggunakan daftar item pengungkapan yang digunakan dalam Annual Report Award 2014. Regresi linier berganda digunakan untuk menguji hubungan antara mekanisme internal tata kelola dan luas pengungkapan laporan tahunan. Penelitian membuktikan kepemilikan asing berpengaruh signifikan terhadap pengungkapan, sedangkan diversitas gender dewan direksi, usia dewan direksi dan latar belakang pendidikan dewan direksi tidak memiliki pengaruh yang signifikan terhadap luas pengungkapan laporan tahunan.
Analisis Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Luas Pengungkapan Fitri, Alfiana
AKRUAL: JURNAL AKUNTANSI Vol 7, No 2: AKRUAL: Jurnal Akuntansi (April 2016)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n2.p163-177

Abstract

AbstrakTujuan dari penelitian ini adalah untuk menguji hubungan antara mekanisme internal tata kelola perusahaan dan luas pengungkapan laporan tahunan yang terjadi di perusahaan manufaktur. Tata kelola perusahaan dan pengungkapan akan melindungi investor dari asimetri informasi. Mekanisme tata kelola perusahaan yang digunakan dalam penelitian ini adalah: diversitas gender dewan direksi, usia dewan direksi, latar belakang pendidikan dewan direksi dan kepemilikan asing. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014 sebesar 104 perusahaan. Luas pengungkapan laporan tahunan diukur dengan menggunakan daftar item pengungkapan yang digunakan dalam Annual Report Award 2014. Regresi linier berganda digunakan untuk menguji hubungan antara mekanisme internal tata kelola dan luas pengungkapan laporan tahunan. Penelitian membuktikan kepemilikan asing berpengaruh signifikan terhadap pengungkapan, sedangkan diversitas gender dewan direksi, usia dewan direksi dan latar belakang pendidikan dewan direksi tidak memiliki pengaruh yang signifikan terhadap luas pengungkapan laporan tahunan.
Determinants of Earnings Quality on Financial Sector Companies in Indonesia Wachdaniyah, Eliisa Putri; Fitri, Alfiana
EAJ (Economic and Accounting Journal) Vol. 7 No. 1 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i1.y2024.p12-22

Abstract

Along with the movement of the growth rate of Gross Domestic Product (GDP) in Indonesia, which can describe economic conditions in a country, it is necessary to conduct research related to the quality of profits in the business sector, which is recorded as not experiencing growth contraction based on the Gross Domestic Product (GDP) data. This study examines the effect of managerial ownership, institutional ownership, independent boards of commissioners, audit committees, and prudence on earnings quality. The population in this study is represented by financial sector companies listed on the Indonesia Stock Exchange for 2017-2021. A purposive sampling method was used to determine the research sample, resulting in 48 companies that met the sample criteria. It is quantitative research using secondary data from the official website idx.co.id and determining the data analysis technique through multiple linear regression analysis. The findings of this study indicate that institutional ownership, independent board of commissioners, and prudence affect earnings quality. Meanwhile, managerial ownership and audit committees do not affect earnings quality.
The Moderating Effect of Accounting Conservatism on Managerial Ownership and Growth Opportunity Relationship Akbar, Muhammad; Romadhon, Fitri; Fitri, Alfiana; Pratama, Ahmad Rizal Restu
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27491

Abstract

The application of the accounting conservatism method in the company's financial statements is essential for company managers in their consideration of strategy development. In uncertain global economic conditions, the application of the precautionary principle or accounting conservatism in financial statements is needed to maintain the stability of the company's financial condition. This study aims to test and analyze the effect of managerial ownership and growth opportunities on accounting conservatism with leverage as a moderating variable. This study uses secondary data in the form of annual financial reports on property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory. This study used a purposive sampling technique. The results showed that managerial ownership affects accounting conservatism, while growth opportunity does not affect accounting conservatism. For leverage used as a moderating variable, it is unable to moderate the effect of managerial ownership and growth opportunity on accounting conservatism. This study can help investors and regulators understand the role of managerial incentives in shaping financial reporting behavior. Companies and regulators may want to consider ownership structure when evaluating financial transparency and risk.
What Drives Firm Value in Capital-Intensive Industries? Evidence from Energy and Basic Materials Firms in Indonesia and Malaysia Luthfiani, Anin Dyah; Romadhon, Fitri; Fitri, Alfiana
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2473

Abstract

Purpose: This study examines the main factors that influence firm value in capital-intensive industries. Specifically, it analyzes whether firm size, market capitalization, and firm growth affect firm value in Indonesia and Malaysia. Methodology/approach: The study uses a quantitative explanatory approach with panel data from publicly listed energy and basic materials companies in Indonesia and Malaysia during 2021–2024 (n = 171). Panel regression analysis is applied to the full sample and to each country separately to compare the results between the two markets. Findings: The results show that firm size and market capitalization have a positive and significant effect on firm value in both countries and in the combined sample. However, firm growth does not have a significant effect. This indicates that in capital-intensive industries, investors pay more attention to company size and market valuation than to growth indicators. The model explains firm value better in Indonesia than in Malaysia, suggesting differences in how each market responds to company characteristics. Practical implications: For managers, the findings emphasize the importance of increasing company scale, maintaining transparency, and strengthening market reputation to improve firm value. For investors, firm size and market capitalization appear to be more reliable indicators than growth when assessing companies in capital-intensive sectors. Originality/value: This study provides comparative evidence from two Southeast Asian emerging markets and offers empirical support for agency theory by demonstrating how larger firms and stronger market valuation mechanisms can reduce information asymmetry and enhance firm value in capital-intensive environments.
PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP PROFITABILITAS: (THE EFFECT OF GREEN ACCOUNTING AND CORPOATE SOCIAL RESPONSIBILITY DISCLOSURE IMPLEMENTATION ON THE PROFITABILITY) Salsabila, Neva; Romadhon, Fitri; Fitri, Alfiana
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60026

Abstract

This research was motivated by stakeholders' doubts in assessing the company's seriousness in contributing to the environment and unclear allocation of funds for environmental activities. This research aims to determine the effect of implementing green accounting and CSR disclosure on profitability in food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sample in this study used a purposive sampling technique to obtain a sample of 24 food and beverage companies. The data analysis technique in this research is multiple linear analysis using SPSS 25. The results of this research are that there is no influence between green accounting and profitability with a significant value of 0.062 which is greater than 0.05, while for the CSR disclosure variable there is an influence on profitability with a value significant 0.041 which is smaller than 0.05.
Co-Authors Luthfiani, Anin Dyah Muhammad Akbar Pratama, Ahmad Rizal Restu Romadhon, Fitri Salsabila, Neva Wachdaniyah, Eliisa Putri