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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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REALISASI DANA CSR, TATA KELOLA CSR, DAN MANAJEMEN STRATEJIK KEBERLANJUTAN TERHADAP PENGUNGKAPAN SDGS Wisnu Setyawan; Nanny Dewi Tanzil; Dini Rosdini
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.13546

Abstract

COP26 in Scotland it was agreed that real implementation is needed in the agreements on emission reductions and related to global warming and climate change. Indonesia has consistently included these issues in the SDGs framework. Disclosure of SDGs in the Sustainability Report (SR) when viewed from the institutional isomorphism theory is a mimetic stage, where corporations make changes in order to adapt themselves to generally accepted standards (GRI). With an institutional isomorphism theory approach, this study aims to explain the factors that influence the use of SDGs in SR. Using SDGs data on SR of companies operating in Indonesia for the 2018-2020 reporting period. From 231 obtained 136 SR that meet the research criteria, and then processed by testing statistical regression analysis. The results show that the SDGs in SR are influenced by CSR governance and corporate strategic management. Where in this study these two factors are normative stages in institutional isomorphism related to the implementation of SDGs and CSR.
Pengaruh Kompetensi, Independensi, Skeptisisme Profesional, Dan Rotasi Audit (Studi Pada Akuntan Publik Seluruh Indonesia) Rheza Chandra Putra; Dini Rosdini; Cahya Irawady
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.v7i2.5993

Abstract

The purpose of this research to determines the effect and correlation between Independence variable (X) that is Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) to Dependent variable (Y) that is Audit Rotation (Y). Population of this research is All of Public Accountant in Indonesia. Sampling technique that used in this research was Cochran Sampling method. This research was obtained data from questionnaires that distributed to 238 Public Accountant in Bandung City, Centre Jakarta, West Jakarta, East Jakarta, North Jakarta, South Jakarta, and Bekasi City. Research method that used in this research was Path Analysis with SPSS 27 as statistics engine. The Results show that Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) simulaneously has effect and correlation to Audit Rotation (Y). Keywords: Audit Quality; Audit Rotation; Competence; Independence; Professional Skepticism
Financial distress and earnings management before and during the Covid-19 pandemic Novy Fajriati; Ersa Tri Wahyuni; Dini Rosdini
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss1.art8

Abstract

This study aims to investigate the influence of financial distress on accrual earnings management and real earnings management before and during the COVID-19 pandemic. Using a purposive sampling method, the study analyzed the sectors most impacted by the pandemic lockdown, including energy, transportation, and logistics companies, between 2018 and 2021. The total sample of 236 firm-year observation data points was analyzed in this study using regression analysis. The study finds that financially distressed firms tend to engage less in real earnings management before and during the COVID-19 pandemic. However, the study did not find a similar significant difference for accrual earnings management. This research contributes to the discussion of financial distress and earnings management by looking more closely to the company most affected by the pandemic. Real earnings management is more costly than accrual earnings management, and companies with financial distress may not have enough resources, especially during the pandemic, to maneuver their real business operations.
Analysis of the Impact of Sustainable Growth Rate and ESG Risk Score on the Valuation of Listed Companies on Indonesia Stock Exchange Bayu Ramadhan; Dini Rosdini; Indri Yuliafitri
Quantitative Economics and Management Studies Vol. 5 No. 1 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2371

Abstract

The purpose of this study is to ascertain how the ESG Risk Score (ESG RS) and Sustainable Growth Rate (SGR) affect the value of companies that are listed on the Indonesia Stock Exchange. Through statistical analysis of secondary data of ESG RS and SGR processed from audited financial reports available on the Indonesia Stock Exchange, the study uses a descriptive and verificative methodology. 825 listed companies that are actively trading on the IDX between 2019 and 2022 make up the research's population. As for the sample size, it consists of 32 businesses that were chosen using the purposive sampling technique. This study uses SPSS 26 for data analysis in order to compute the outcomes of the autocorrelation, heteroskedasticity, fixed panel model, and random effect model tests. According to the research investigation, the impact of SGR and ESG RS on firm valuation is not statistically significant. The study's conclusion is that, over the 2019–2022 timeframe, companies listed on the Indonesia Stock Exchange continuously scored higher on the ESG Risk Score when SGR and ESG RS were present, despite a small but beneficial influence. The results show that a company's valuation is positively impacted by strong financial performance, as measured by SGR. However, even if the Sustainability Report discloses that ESG RC is a quality indicator of ESG Risk Management and is used to track the advancement of SDG and ESG programs in the Indonesian capital market, it has not yet significantly impacted the evaluation of corporate valuation. These findings provide insightful information that will help the Financial Services Authority, the Indonesia Stock Exchange, and businesses better understand and assess how these aspects can contribute to and support the development of SDG and ESG in Indonesia.
REALISASI DANA CSR, TATA KELOLA CSR, DAN MANAJEMEN STRATEJIK KEBERLANJUTAN TERHADAP PENGUNGKAPAN SDGS Wisnu Setyawan; Nanny Dewi Tanzil; Dini Rosdini
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.13546

Abstract

COP26 in Scotland it was agreed that real implementation is needed in the agreements on emission reductions and related to global warming and climate change. Indonesia has consistently included these issues in the SDGs framework. Disclosure of SDGs in the Sustainability Report (SR) when viewed from the institutional isomorphism theory is a mimetic stage, where corporations make changes in order to adapt themselves to generally accepted standards (GRI). With an institutional isomorphism theory approach, this study aims to explain the factors that influence the use of SDGs in SR. Using SDGs data on SR of companies operating in Indonesia for the 2018-2020 reporting period. From 231 obtained 136 SR that meet the research criteria, and then processed by testing statistical regression analysis. The results show that the SDGs in SR are influenced by CSR governance and corporate strategic management. Where in this study these two factors are normative stages in institutional isomorphism related to the implementation of SDGs and CSR.
The Influence of Good Corporate Governance and Stakeholder Pressure on the Quality of Sustainability Report Disclosures Harsono, Khaerunisa; Sari, Prima Yusi; Rosdini, Dini
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 7, No 1 (2024): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v7i1.7865

Abstract

Economic recovery after the Covid-19 pandemic must prioritize sustainability. The current government continues to make the economy run together with many parties (Kontan, 2020). As a result of the COVID-19 pandemic, 2020 has been marked as a turning point in environmental, social, and governance (ESG) investment due to ongoing global challenges. Due to the higher tension of climate change issues and the current socio-political environment, more businesses are encouraged to embrace a commitment to the ESG (environmental, social, and governance) framework. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) and in the energy, raw materials, industry, and infrastructure sectors and issuing sustainability reports during the period 2015 - 2020. The company's annual report data is obtained from the publication on the website of the Indonesia Stock Exchange (IDX). Media exposure Data obtained by online newspaper media. Good Corporate governance and stakeholder pressure (shareholders, employees, government, and media) significantly influence the disclosure of Sustainability reports in the energy, raw goods, industrial, and infrastructure sector companies in the 2015-2020 period. However, the study found that stakeholder pressure from employees had a significant negative impact on the disclosure of the Sustainability Report. This result shows that, decreasing the number of employees can increase the disclosure of Sustainability Report. Because, for most employees, the disclosure of the Sustainability Report has no effect if there is no direct impact felt by the employee.
The Effect of Gender Diversity, Experience, and Busyness of Directors on Integrated Reporting Disclosure (Study on Companies in India, Japan, and Malaysia) Husna, Tsabita Pharama; Rosdini, Dini; Fatmawati, Faoziah Ulfah
Journal of Accounting Auditing and Business Vol 7, No 1 (2024): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i1.51143

Abstract

This study aims to determine the effect of gender diversity, experience diversity, and busyness diversity on integrated reporting disclosure. This study uses data on directors and integrated reporting of top 30 companies from Asian countries, namely India, Japan, and Malaysia, resulting in 101 samples during the observation time of 2020-2022. The sample determination used a purposive sample method. The independent variable is measured using the Blau Index while the dependent variable is measured using the Integrated Reporting Checklist. The data obtained was then analyzed using descriptive analysis and multiple linear regression.The results of this study indicate that gender diversity and experience diversity influence integrated reporting disclosure. Meanwhile, the board of directors' busyness diversity has no effect on integrated reporting disclosure. Simultaneously gender diversity, experience diversity, and the diversity of directors' busyness together affect the disclosure of integrated reporting.
The Influence of Competence, Independence, Professional Skepticism, and Audit Rotation (Study of public accountants throughout Indonesia) Putra, Rheza Chandra; Rosdini, Dini; Irawady, Cahya
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.60591

Abstract

The purpose of this research to determines the effect and correlation between Independent variable (X) that is Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) to Dependent variable (Y) that is Audit Rotation (Y). Population of this research is All of Public Accountant in Indonesia. Sampling technique that used in this research was Cochran Sampling method. This research was obtained data from questionnaires that distributed to 238 Public Accountant in Bandung City, Centre Jakarta, West Jakarta, East Jakarta, North Jakarta, South Jakarta, and Bekasi City. Research method that used in this research was Path Analysis with SPSS 27 as statistics engine. The Results show that Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) simulaneously has effect and correlation to Audit Rotation (Y).
EFEKTIVITAS PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA BADAN PERENCANAAN PEMBANGUNAN, RISET, DAN INOVASI DAERAH (BAPPERIDA) KOTA BANDAR LAMPUNG GUNA MEWUJUDKAN GOOD GOVERNANCE Shafira Hanum Putri Jauhari; Dini Rosdini
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 6 No. 4 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v6i4.4278

Abstract

Pemerintah Indonesia telah mengimplementasikan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) untuk meningkatkan akuntabilitas dan efektivitas kinerja instansi pemerintah. Penelitian ini bertujuan untuk mengevaluasi tingkat keberhasilan implementasi SAKIP di Badan Perencanaan Pembangunan, Riset, dan Inovasi Daerah (Bapperida) Kota Bandar Lampung serta pengaruhnya terhadap tata kelola pemerintahan dan kualitas hidup masyarakat. Metode penelitian yang digunakan adalah studi deskriptif dengan pendekatan kualitatif yang melibatkan observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa implementasi SAKIP di Bapperida Kota Bandar Lampung telah meningkatkan efisiensi, efektivitas, dan akuntabilitas birokrasi. Peningkatan ini terlihat dari penyusunan Rencana Strategis (Renstra) yang sejalan dengan Rencana Pembangunan Jangka Menengah Daerah (RPJMD) dan penerapan sistem monitoring yang efektif. Selain itu, penelitian ini menemukan bahwa transparansi dan partisipasi masyarakat dalam proses perencanaan pembangunan meningkat, yang berdampak positif pada kualitas pelayanan publik dan kualitas hidup masyarakat. Namun demikian, terdapat beberapa hambatan dalam penerapan SAKIP, termasuk keterbatasan sumber daya manusia, resistensi terhadap perubahan, dan masalah komunikasi serta koordinasi antarinstansi. Untuk mengatasi hambatan-hambatan ini, diperlukan peningkatan kompetensi SDM, komunikasi yang efektif, dan kolaborasi yang lebih baik antar instansi. Penelitian ini menyimpulkan bahwa implementasi SAKIP di Bapperida Kota Bandar Lampung telah memberikan kontribusi positif terhadap peningkatan kinerja birokrasi dan kualitas hidup masyarakat, namun masih diperlukan strategi khusus untuk mengatasi berbagai hambatan yang ada.
Analysis of Empirical Study on the Impact of Esg Risk Score and Dividend Payout Ratio on Issuer Valuation Ramadhan, Bayu; Rosdini, Dini; Yuliafitri, Indri
LAA MAISYIR: Jurnal Ekonomi Islam The 2nd International Collaboration Conference on Islamic Economics (ICCEIS) 2024 “Global Innovati
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v1i1.52920

Abstract

This study investigates the influence of ESG Risk Score (ESGR) and Dividend Payout Ratio (DPR) on the valuation of companies listed on the Indonesia Stock Exchange (IDX) that have consistently received ESG Risk Ratings from 2019-2022 by Morningstar Sustainalytics. Sustainability Financial & ESG are being the main activities for development of the Sharia capital market and achieving the Sustainability Development Goals (SDGs). The research method is descriptive and verification research through purposive sampling of 53 companies that implemented early regulations related to Sustainable Finance. This study identifies ESGR and DPR as factors influencing valuation. The results show that neither ESGR nor DPR affect company valuation. The variable simultaneously test results indicate no collective impact on company valuation. The conclusion is that ESGR and DPR have not impacted valuation and shown that the implementation of ESG in Indonesia still on the early stages that have a lot potential for development (i.e literacy, information technology, infrastructure and regulations for implementation of ESG program).
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