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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Paradigma Ekonomika Laa Maisyir Jurnal Ekonomi Islam JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) Jurnal Riset Akuntansi dan Keuangan Banque Syar'i : Jurnal llmiah Perbankan Syariah Jurnal Pendidikan Akuntansi dan Keuangan Aptisi Transactions on Technopreneurship (ATT) Jurnal Akuntansi dan Bisnis Journal of Accounting Auditing and Business JAF- Journal of Accounting and Finance Proceeding of National Conference on Accounting & Finance Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Quantitative Economics and Management Studies Jurnal Akuntansi dan Keuangan Media Riset Akuntansi Auditing & Informasi Journal of Islamic Economics Lariba Neraca Manajemen, Akuntansi, dan Ekonomi International Research Journal of Business Studies Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Dini Rosdini
Department Of Accounting, Faculty Of Economics And Business, Padjadjaran University
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences

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A Quantitative Study of Oil Price Decrease and Bankruptcy Probability in Oil and Gas Companies Rosdini*, Dini; Nautika*, Rahardi Gita
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 2 (2019): August - November 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.998 KB)

Abstract

The decrease in oil prices globally has an impact on the oil and gas company?s financial health. This study aims to provide empirical evidence about the effect of oil prices on the probability of bankruptcy in Indonesia, Singapore, and Australia using the probability of bankruptcy model of Altman Z-Score. The price of oil is measured by the price of Brent crude. Our sample is made of 20 oil and gas firms listed at the Indonesia Stock Exchange (IDX), the Australian Securities Exchange (ASX) and the Singapore Exchange (SGX) during the period of 2013-2015 selected through purposive sampling. This study is quantitative research with secondary data analyzed using simple regression model. The results of this study indicate that oil prices significantly influence the bankruptcy probability of oil and gas companies in Indonesia, Singapore, and Australia.Keywords:Oil Price, Probability of Bankruptcy, Altman Z-Score.*Department of Accounting Faculty of Economics and Business, Universitas Padjadjaran, Jalan Dipati Ukur No. 35, Bandung 40132, Indonesia. https://doi.org/10.21632/irjbs.12.2.145-155
Pengaruh karakteristik tata kelola perusahaan terhadap pengungkapan dukungan SDGS dalam laporan keberlanjutan Wisnu Setyawan; Nanny Dewi Tanzil; Dini Rosdini
Jurnal Akuntansi Aktual VOLUME 9, NOMOR 1, FEBRUARI 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v9i12022p015

Abstract

AbstractDisclosure of entity support for the objectives of the UN-SDGs is in line with Stakeholder Theory, where internal and external parties have an interest in information about corporate governance responsibilities in carrying out their business activities. The Sustainability Report is a medium for entities to disclose their responsibilities towards economic, social, and environmental aspects, as well as their support for the UN-SDGs agenda. This study aims to prove the relationship and influence of corporate governance on the disclosure of SDGs support in their Sustainability Reporting. The data sampling used is 76 Sustainability Reports published through the NCSR with GRI standards for the 2017-2019 reporting period. The results show that the corporate governance have a relationship with the disclosure of SDGs support in the Sustainability Reporting, but only the variable of Sustainability Officer in the corporate governance construct shows a significant effect. This shows that sustainability governance is the key in meeting the information needs of stakeholders related to the company’s sustainability, especially the company’s support for the goals of the UN-SDGs Agenda.AbstrakPengungkapan dukungan entitas terhadap tujuan UN-SDGs selaras dengan teori pemangku kepentingan di mana pihak internal maupun eksternal berkepentingan terhadap informasi terkait tanggung jawab tata kelola perusahaan dalam menjalankan aktivitas bisnis mereka. Laporan keberlanjutan adalah salah satu media untuk mengungkapkan tanggung jawab entitas terhadap aspek ekonomi, sosial, dan lingkungan, dan juga dukungan mereka terhadap agenda UN-SDGs. Penelitian ini bertujuan untuk menginvestigasi hubungan dan pengaruh tata kelola perusahaan terhadap pengungkapan dukungan SDGs dalam laporan keberlanjutan. Data yang digunakan adalah 76 laporan keberlanjutan yang dipublikasikan melalui NCSR dengan standar GRI pada periode pelaporan 2017-2019. Hasil penelitian menunjukkan bahwa tata kelola perusahaan memiliki hubungan dengan pengungkapan dukungan SDGs dalam laporan keberlanjutan, tetapi hanya variabel keberadaan pejabat keberlanjutan dalam konstruk tata kelola perusahaan yang menunjukkan pengaruh signifikan. Hal ini menunjukkan bahwa tata kelola keberlanjutan menjadi kunci dalam memenuhi kebutuhan informasi pemangku kepentingan terkait keberlanjutan perusahaan, khususnya dukungan perusahaan terhadap tujuan UN-SDGs.
A Quantitative Study of Oil Price Decrease and Bankruptcy Probability in Oil and Gas Companies Dini Rosdini; Rahardi Gita Nautika
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 2 (2019): August - November 2019
Publisher : Universitas Prasetiya Mulya

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

Abstract

The decrease in oil prices globally has an impact on the oil and gas company’s financial health. This study aims to provide empirical evidence about the effect of oil prices on the probability of bankruptcy in Indonesia, Singapore, and Australia using the probability of bankruptcy model of Altman Z-Score. The price of oil is measured by the price of Brent crude. Our sample is made of 20 oil and gas firms listed at the Indonesia Stock Exchange (IDX), the Australian Securities Exchange (ASX) and the Singapore Exchange (SGX) during the period of 2013-2015 selected through purposive sampling. This study is quantitative research with secondary data analyzed using simple regression model. The results of this study indicate that oil prices significantly influence the bankruptcy probability of oil and gas companies in Indonesia, Singapore, and Australia.Keywords:Oil Price, Probability of Bankruptcy, Altman Z-Score.*Department of Accounting Faculty of Economics and Business, Universitas Padjadjaran, Jalan Dipati Ukur No. 35, Bandung 40132, Indonesia. https://doi.org/10.21632/irjbs.12.2.145-155
PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT Melinda Rahman; Dini Rosdini; Indri Yuliafitri
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 6 No 1 (2020): Januari - Juni 2020
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v6i1.2388

Abstract

This study aims to analyze the effect of Islamic corporate governance on earnings management. The research method used in this research is quantitative descriptive method. The population in this study were all Islamic banks in Indonesia and Malaysia, as many as 25 Islamic banks. The data analysis technique used is panel data analysis to answer the formulation of research problems related to the influence of Islamic corporate governance on earnings management. Based on the results of statistical tests, Islamic corporate governance consisting of sharia supervisory boards, board of commissioners and managerial ownership has the following relationship: sharia supervisory board, board of commissioners and managerial ownership does not significantly influence earnings management at Islamic Commercial Banks (BUS) in Malaysia and the State of Indonesia
WTP pada laporan keuangan pemerintah pusat Republik Indonesia: bagaimana meraih dan mempertahankannya Yuli Ariyadi; Tetet Fitrijanti; Dini Rosdini
Proceeding of National Conference on Accounting & Finance Volume 1, 2019
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Proposal penelitian ini bertujuan untuk mengetahui bagaimana pemerintah pusat Republik Indonesia sebagai salah satu organisasi sektor publik meraih dan mempertahankan opini Wajar Tanpa Pengecualian (WTP) atas Laporan Keuangan Pemerintah Pusat (LKPP). Penelitian dilakukan dengan metode kualitatif descriptive dan explanatory. Penelitian dilakukan dengan menggunakan kerangka teori institusional work yang dikembangkan oleh Lawrence dan Sudabby untuk memberikan panduan dalam menjelaskan dan menganalisa fenomena yang terjadi. Bagian dari institusional work yang akan digunakan dalam menjelaskan fenomena adalah creating institutions dan maintaining institutions. Data akan diperoleh dengan melakukan analisa terhadap LKPP dari tahun 2004 s.d 2017, dan melakukan wawancara secara mendalam terhadap aktoraktor yang terlibat dalam p enyusunan LKPP.
Comparison of Conservatism in Islamic And Conventional Banks in Indonesia And Malaysia Dini Rosdini, Nanda Putri Ghassani Fildzah
Jurnal Manajemen Vol. 23 No. 2 (2019): June 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v23i2.475

Abstract

Malaysia and Indonesia are two of the ten countries with the largest total assets of Islamic financial markets in the world. The religiosity of a company can influences one of the qualities of accounting. The accounting quality of a company can be measured from accounting conservatism. This study aims to determine the comparison of conservatism between Islamic banks and conventional banks. The samples are Islamic banks and conventional banks in Indonesia and Malaysia from 2013 to 2017. The samples are 13 Islamic banks and 45 conventional banks so that the total sample is 290 observations. Data analysis using pooled least square regression. The result showed that conventional banks in Indonesia tend to be more conservative compared to sharia banks and sharia banks in Malaysia tend to be more conservative compared to conventional banks. Furthermore, changes in non-performing loans and changes in loan charge-offs have positive effect on conservatism.
Amil Zakat Institutions Performance Analysis During the Covid-19 Pandemic: Studies in Indonesia, Singapore, and England Abd. Akram H; Tettet Fitrijanti; Dini Rosdini
Journal of Islamic Economics Lariba Vol. 8 No. 2 (2022)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol8.iss2.art2

Abstract

The Amil Zakat Institution is required to have efficient and effective performance, especially during the Covid-19 health crisis. This study aims to measure the performance of amil zakat institutions in Indonesia, Singapore, and England based on the efficiency level with the Data Envelopment Analysis approach and the level of effectiveness with the Allocation to Collection Ratio approach. The efficiency level of amil institutions was measured using the Data Envelopment Analysis method, the non-parametric statistical approach used in calculating the relativity of efficiency. The software used to measure Data Envelopment Analysis is DEAP 2.1. The results of efficiency measurements based on the Data Envelopment Analysis showed that Dompet Dhuafa, Majlis Ugama Islam Singapore (MUIS), and the National Zakat Foundation (NZF) achieved optimal and efficient performance during the Covid-19 pandemic (in 2020), but experienced inefficiency before the Covid-19 pandemic in 2017 (Dompet Dhuafa), 2018 (Dompet Dhuafa & NZF), and 2019 (MUIS). If assessed based on effectiveness in channeling funds using the Allocation to Collection Ratio, Dompet Dhuafa, Majlis Ugama Islam Singapore, and the National Zakat Foundation achieved effective values ​​both before and during the Covid-19 pandemic.
Pengaruh Pengungkapan Enterprise Risk Management (ERM) Terhadap Nilai Perusahaan Khalifah Syafitri; Dini Rosdini; Prima Yusi Sari
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.47933

Abstract

The aim of this study was to determine the influence of enterprise risk management (ERM) disclosure on firm value. The sample in this study were companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019, as many as 81 companies were obtained using the purposive sampling method. The analytical technique used is linear regression analysis. The results of the study indicate that ERM disclosure has an effect on firm value.
Internal Auditor Competency Gap: Perception Of Students, Academics And Practitioners Dyah Setyaningrum; Aria Farah Mita; Dini Rosdini
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22782

Abstract

The purpose of this study is to investigate internal auditor competency gap by comparing the perceptions between students, academics, and practitioner. Questionnaires were sent to 1009 respondents who meet the criteria using google form. The questionnaire was divided into two parts. The first part, we ask respondents’ perception related with hard skill needed by internal auditor, the second part discussed soft skill required to prepare agile and adaptive internal auditor. This study found two main gaps between three groups of respondents. First, there are competency gap related to technology and emerging risk. Internal auditor must update with agile audit methodologies and data analytics. The universities must enrich the internal audit course with current audit method and data analytic skills. Second, all respondents put emphasis on soft skill more than hard skill, therefore important soft skill for auditor should embedded in curricula. Academics and practitioners agree that hard skill competencies specially related with performance standards as mentioned on international standards is important knowledge that should possessed by internal auditor to performed internal audit role comprehensively.
Isomorfisme Institusional Pada Pengungkapan SDGs Didalam Sustainability Reporting Wisnu Setyawan; Nanny Dewi Tanzil; Dini Rosdini
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i2.51488

Abstract

Based on the institutional isomorphism theory approach, this study aims to examine the impact of government policies as a coercive factor, as well as the role of CSR governance and the concept of corporate sustainability strategic management as normative factors for organizational change regarding compliance and appropriateness of SDGs disclosure in sustainability reports (SR). Using secondary data from 231 company SRs which operating in Indonesia for the reporting period 2018-2020, obtained 136 SRs that meet the research sample criteria, and then processed by testing statistical regression analysis. The results of this study indicate that the level of disclosure of corporate support for SDGs in SR is influenced by CSR governance and corporate sustainability strategic management.
Co-Authors Abd. Akram H Aria Farah Mita Aulia, Azwani Avianti, Ilya Bayu Ramadhan Cahya Irawady Citra Sukmadilaga Dhani Heryanto Soegieharto Dhimas Mohammad Kautsar Dyah Setyaningrum Ersa Tri Wahyuni Faoziah Ulfah Fatmawati Firdaus, Matteo Ghani, Erlane K. Hamzah Ritchi Harsono, Khaerunisa Husna, Tsabita Pharama Indri Yuliafitri Indri Yuliafitri Kasriani Kasriani Khalifah Syafitri Melinda Rahman Muhammad Luthfi Nurhadi Nanny Dewi Tanzil Nautika*, Rahardi Gita Nautika, Rahardi Gita Novy Fajriati Prima Yusi Sari Primadiva, Parassela Pangestu Primayudia, Doddy Putra, Rheza Chandra Rahardi Gita Nautika Ramadhan, Bayu Rheza Chandra Putra Runita Arum Kanti Setyawan, Wisnu Shafira Hanum Putri Jauhari Sri Mulyani Tetet Fitrijanti Tettet Fitrijanti Yuli Ariyadi