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All Journal Jurnal Bisnis dan Ekonomi Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Jurnal Teknologi Pertanian AJIE (Asian Journal of Innovation and Entrepreneurship) Science and Technology Indonesia Indonesian Journal of Sustainability Accounting and Management Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JAE (Jurnal Akuntansi dan Ekonomi) The International Journal of Business Review (The Jobs Review) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi Bisnis Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Asian Business and Management (IJABM) Indonesian Journal of Sustainability Accounting and Management International Journal of Business, Economics & Financial Studies Dynamics Social : International Journal of Social Sciences and Communication Journal of Multidisciplinary Academic and Practice Studies Jurnal Sinergi

Lindrianasari

Universitas Lampung

Author-ID : 6607788

Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Physics Social Sciences Other

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Bankruptcy Analysis of Banking Companies in Indonesia Period 2001-2012 (Using the Altman Z-Score Model) Andi Sanjaya; . Lindrianasari; . Aminah
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.373 KB)

The purpose of this study is to provide empirical evidence about the bankruptcy prediction model used byAltman. Research questions were constructed in this study is whether the Altman Z-Score model thatbuilt in 1968 can be used and relied upon in accommodating economic climate in Indonesia, especially asa predictor of bankruptcy in Indonesia banking company. Statistical test results showed that the AltmanZ-Score model appropriate for use in predicting the potential bankruptcy of the Indonesia bankingcompany on the observation period 2001-2012. By doing so, this study conclude that the Altman Z-Scoremodels can be a tool for predicting bankruptcy in Indonesia.

Faktor-Faktor yang Berpengaruh terhadap Kinerja Lingkungan Perusahaan di Indonesia Lindrianasari Lindrianasari
Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2008)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v8i1.75

This study provides an analysis of the relationship among financial performance and environmental performance. Based on the argument that management’s strategy in financial performance affects each of corporate responsibility, we assume that environmental performance is positively and significantly associated with financial performance. By using four independent variables as proxy financial performance (size, profitability, foreign ownership and export) we found that size is positively and significantly associated with environmental performance. And overall we concluded from 32 companies in Indonesian that relation between environmental performance and financial performance is contradictory theoretical support. This prior empirical research has failed to clarify relationship between the variables.

PENDETEKSIAN KECURANG LAPORAN KEUANGAN MENGGUNAKAN FRAUD DIAMOND Mafiana Annisya; Lindrianasari .; Yuztitya Asmaranti
Jurnal Bisnis dan Ekonomi Vol 23 No 1 (2016): vol. 23 no. 1 EDISI MARET 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.48 KB)

This study aimed to analyze the factors that encourage fraudulent financial reports with analysis of diamond fraud. This research analyzes the influence of variable pressure proxied by financial stability, external pressure, financial targets, the opportunity proxied by nature of industry, razionalization proxied by audit opinion, and the capability to replace any directors proxies against financial statements fraudulent. The sample was a total of 27 real estate companies and real estate listing on the Indonesian Stock Exchange in the period 2010-2014. The results showed that the variables of financial stability as measured by the ratio of the change in total assets showed a positive influence on fraudulent financial statements. This study did not find a variable external pressure as measured by the leverage ratio, financial targets as measured by return on assets, nature of industry as measured by the ratio of inventory changes, the audit opinion as measured by obtaining an unqualified opinion with clarifying language, and capablity measured with the change of directors influence on fraudulent financial statements. Keywords: Fraud diamond, fraudulent financial statement, financial stability, external pressure, financial targets, nature of industry, audit opinion.

Hubungan Antara Kinerja Lingkungan dan Kualitas Pengungkapan Lingkungan dengan Kinerja Ekonomi Perusahaan di Indonesia Lindrianasari Lindrianasari
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 2 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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This study investigated environmental performance, environmental dis¬closure and eco¬nomic performance by 88 Indonesian companies in 2004. We evalu¬ated interrelations among envi¬ron¬mental performance, environmental disclosure and economic performance by using regression. We obtain result that environmental performance is positively and significantly related to environmental disclosure and also economic performance (Debt to Equity Ratio/DER, Export, Ownership, Margin and Age) is positively associated with environmental performance and environ¬mental disclosure but we found insufficient statistical significance to accept second and third hypothesis. Keywords: environmental performance, environmental disclosure, economic per¬formance.

Efektivitas 20 Tahun Implementasi Pemekaran Daerah Di Indonesia Aminah Aminah; Lindrianasari Lindrianasari; Einde Evana; Rosmiati Tarmizi; Khairudin Khairudin
Asian Journal of Innovation and Entrepreneurship Volume 04, Issue 03, September 2019
Publisher : UII

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Penelitian ini bertujuan untuk memberikan bukti empiris tentang pelaksanaan otonomi daerah di Indonesia yang telah dimulai sejak diberlakukannya undang-Undang No. 22 tahun 1999 tentang Pemerintahan Daerah. Secara khusus, penelitian ini ingin menilai kesejahteraan masyarakat di daerah pemekaran, baik di daerah baru dan daerah asal. Populasi dan sampel yang digunakan dalam penelitian ini adalah semua daerah yang mengalami pemekaran. Selama periode 2004-2017, ada sekitar 150 daerah yang telah diperluas dan menjadi sampel penelitian. Penelitian ini berhasil menemukan bukti empiris bahwa sebagian besar pembentukan daerah baru di Indonesia belum didasarkan pada aspek kesejahteraan; implementasi pemekaran daerah di Indonesia selama hampir 20 tahun belum dapat mempercepat terwujudnya kesejahteraan masyarakat, belum dapat memberikan dampak positif bagi daerah asal serta tidak semua keputusan pemerintah untuk melakukan pemekaran daerah di Indonesia merupakan keputusan yang tepat. Hal ini dikarenakan 94% tingkat kesejahteraan daerah pemekaran di Indonesia tergolong “sedang dan rendah”. Rekomendasi dari hasil temuan ini adalah agar semua pihak (pemerintah pusat dan pemerintah daerah serta para stakeholder) lebih mengutamakan kepentingan dan kesejahteraan masyarakat dibandingkan dengan kepentingan kelompok ataupun perorangan.

ACCOUNTING PERFORMANCE AS AN ANTECEDENT FACTOR OF CHIEF EXECUTIVE OFFICER TURNOVER IN INDONESIA Lindrianasari Lindrianasari; Nurdiono Nurdiono; Einde Ivana
Journal of Indonesian Economy and Business (JIEB) Vol 26, No 2 (2011): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study is aimed to provide empirical evidence about the usefulness of accounting information in the issue of CEO turnover. Previous research shows the results that CEOturnover is inconclusive with respect to its antecedent factors and consequences. It is also very rarely observed in Indonesia, and therefore strongly encourages the author toconduct this study. The samples of this study is all the companies performing turnover (either routine or non-routine) at the level of the company's top leaders in office asPresident Director. The sample included 81 CEOs which experienced turnover from 1998 to 2006 period, and compared with a control group referring to companies that does not perform CEO turnover during the observation period (nine years). The final sample that we used for testing the accounting data is as much as 140 companies, consisting of 81 companies that performed turnover and 59 companies that did not. The results of study show that accounting data (i.e. total assets, total sales, ROA, ROE and earnings), indicates a significant negative effect on turnover decisions, while current ratio does not. In additional tests, we find that the accounting performance on non-routine turnover compares favourably with CEO turnover on the type of routine. This result indicates a bargaining position of CEOs at a company that does change regularly. Meanwhile, worse accounting performance will have the potential for CEOs to be replaced (down position or enter into a council of commissioners) and even be laid off from the company.Keywords: CEO turnover, accounting performance, antecedent factors

Kinerja Lingkungan dan Tingkat Pengungkapan CSR Sebelum dan Sesudah UU No 47 Tahun 2012 Fadli Andika Putra; Lindrianasari Lindrianasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

Environmental performance and disclosure level of CSR to the enactment of Law No.47 year 2012 is still voluntary. This means companies are not required to disclose environmental performance in the annual report. While in 2012 has been applied new law, then with enactment of the Act environmental performance should be disclosed in the annual report. This study aims to determine how much influence Law No. 47 year 2012 can improve the environmental performance and the level of CSR dsiclosure. There are two variables in this study, ie environmental performance as measured by ISO 14001 certification and CSR disclosure rate measured by GRI4. The number of sample of this study amounted to 640 companies of all companies listed on the BEI in 2008-2015. From the results of research on environmental performance and discloseure level of CSR, positively affect the implementation of Law No.47 year 2012.

PENGARUH PENERAPAN FINTECH, DANA PIHAK KETIGA, DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS Ilham Suwanderi; Lindrianasari Lindrianasari; Niken Kusumawardani
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

Profitability has information to determine the level of profit that the company recieves in a certain period of time and the productivity of the use of comapny’s funds, both loan capital and own capital, which can be used by investors and potential investors as a basis for making decision in investing.This studi aims to determine the extent to which the application of fintech affects the profitability, finding out to what extent third party funds affects the profitability, and to find out to what extent does operational efficiency affects profitability of Banking Companies listed in IDX in year 2014-2018. Samples in this research is chosen using purposive sampling method, and obtained 102 samples. The result shows that the application of financial technology, third party funds, and operational efficiency has a positive and significant effect on profitability.

ANALISIS PERBANDINGAN REGULASI DI SEKTOR PERTANIAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 69 TENTANG PERTANIAN Samuel Simanjuntak; Lindrianasari Lindrianasari; Ninuk D. Kesumaningrum; Reni Oktavia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Implementation of PSAK 69 Agriculture was second year implemented, since 1 January 2018. Mostly, every new regulation have a pro and contra for assumed this regulation. PSAK 69 is the hope of agriculture business actors regarding the clarity of regulations that accommodate agricultural business activities. Because before PSAK 69 was inforced, there is no regulation can accommodate the agriculture business on specific. So, this study wants to explain how implementation PSAK 69 for annual report in many agriculture companies, and give an explaination what’s the difference of the regulation before implementation PSAK 69 and after implementation PSAK 69.

DETERMINANT OF CORPORATE SOCIAL RESPONSIBILITY: CASE FROM INDONESIA Yusuf Sulfarano Barusman; Lindrianasari Lindrianasari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tujuan penelitian ini adalah untuk memberikan bukti empiris pada faktor-faktor yang mempengaruhi tingkat indeks pengungkapan pertanggungjawaban sosial perusahaan. Indeks pengungkapan pertanggungjawaban sosial perusahaan dalam penelitian ini menggunakan indeks GRI G3.1, yang terdiri dari enam poin utama, yaitu pengaruh ekonomi langsung, hal-hal yang berkaitan dengan lingkungan, praktik ketenagakerjaan, hak asasi manusia, sosial, dan tanggung jawab untuk produk. Data penelitian ini menggunakan data sekunder, yang diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah sebanyak 20 perusahaan yang dipilih menggunakan penyempelan acak. Pengamatan yang dilakukan selama periode 2007-2014. Hasil penelitian ini menunjukkan bahwa kepemilikan (saham) pemerintah, spesifikasi perusahaan, dan ukuran perusahaan menjadi penentuan terbaik untuk indeks CSR. Selain itu, teori regulasi yang memprediksi bahwa keterlibatan pemerintah dapat mendorong lebih banyak perusahaan mematuhi aturan yang berlaku, berhasil dikonfirmasi dalam penelitian ini.

Co-Authors . Aminah . Komarudin Achmad Subagio Agus Setiawan Alfina Cahyaningsih Alvira, Alvira Amelia, Yunia Aminah, Aminah Andani, Gina Andi Sanjaya Andi Sanjaya Andi, Kiagus Arif Sahputra Arisman Adnan Bashiri, Abdul Basit Bunga Tri Lestari Deki Marizaldi Dharma, Fitra Dharma, Fitra Dhiona Ayu Nani Diajeng Fitri Wulan Dwi Gita Noramalia Einde Evana Einde Evana Einde Evana Einde Ivana Einde Ivana Elfaki, Faiz AM Fadli Andika Putra Fajar Gustiawaty Dewi Fanisya Alya Puteri Farichah Farichah Fitra Darma Haninun Ilham Suwanderi Indradewa, Rhian Ivana Siregar Jogiyanto Hartono Khairudin Khairudin Kiagus Andi Komalasari, Agrianti Ladista, Rindy Dwi M. Herdi Pratama M. Yusuf Sulfarano Barusman Mafiana Annisya Maulidia Berlianti Mukti, Ade Damaria Mustofa Usman Nafi', Ahmad Niken Kusumawardani Ninuk Dewi Kesumaningrum Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono _ Nurud Diniyah Oktavia, Reni Padma Dewi Piranti Pigo Nauli R. Weddie Adriyanto, R. Weddie R. Weddie Andriyanto Rahmania Santi, Afra Ratna Septiyanti Reni Oktavia Rindu Rika Gamayuni Rindu Rika Gamayuni Rona Majidah Rona Nabila Gusrima Rosmiati Tarmizi Russel, Edwin Salma Karina Seputra Samsul Bakri Samuel Simanjuntak Saputri, Maya Aulia SETIYONO MIHARJO Sianipar, Rifki Safutra Sudrajat sudrajat Sulistyaningsih, Dwi Juwita Supriyadi . Susi Sarumpaet Syaipudin, Usep Tagor Hutapea Tri Joko Prasetyo Usep Syaipudin Usep Syaipudin Utama, Denny Vera Apri Dina Safitri Wamiliana Wayan Swarte Widiarti Eka Putri Yunia Amelia Yuztitya Asmaranti Yuztitya Asmaranti, Yuztitya

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