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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 Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan (JAK) Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Indonesian Journal of Sustainability Accounting and Management Journal of Multidisciplinary Academic and Practice Studies

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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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.

PENGARUH STRUKTUR KEPEMILIKAN DAN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO Wayan Swarte; Lindrianasari Lindrianasari; Tri Joko Prasetyo; Sudrajat Sudrajat; Fitra Darma
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 4 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh struktur kepemilikan dan tata kelola perusahaan terhadap pengungkapan manajemen risiko industri perbankan di Indonesia. Pengukuran variabel dependen yaitu pengungkapan manajemen risiko dalam penelitian ini mengacu pada surat edaran Bank Indonesia No 14/35/DPNP tahun 2012 tentang isi laporan tahunan bank umum dan laporan tahunan tertentu yang disampaikan kepada Bank Indonesia. Sampel yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Sampel ditentukan berdasarkan tekhnik purposive sampling sehingga diperoleh sampel sebanyak 32 perusahaan dengan 160 data obesevasi. Uji pada hipotesis dilakukan dengan regresi linier berganda. Hasil penelitian menunjukan bahwa kepemilikan manajemen berpengaruh negatif dan tidak siginifikan terhadap pengungkapan manajemen risiko, kepemilikan asing dan ukuran komite audit berpengaruh positif dan tidak signifikan, selanjutnya variabel kepemilikan publik dan ukuran komisaris independen berpengaruh positif dan signifikan terhadap pengungkapan manajemen risiko

THE EFFECT OF ENVIRONMENTAL INVESTMENT AND FIRM ENVIRONMENTAL PERFORMANCE ON FIRM VALUE: AN EMPIRICAL STUDY IN INDONESIA Dhiona Ayu Nani; Vera Apri Dina Safitri; Lindrianasari Lindrianasari
Journal of Applied Finance & Accounting Vol. 9 No. 1 (2022): Publish on June 2022
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v9i1.8306

This study examines the effect of environmental investment and firm environmental performance on firm value. The method used is a quantitative method with secondary data. This study used panel data from firms' financial statements sensitive to environmental issues. The sample was companies sensitive to environmental issues, such as mining, plantation, and manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017. The results of this study indicate that investment in the environmental sector and firm environmental performance have a positive but not significant effect on firm value. This result shows that the investment in environmental conservation conducted by companies was effective for improving the firm value but not significant; this is because the investment in the environmental sector companies spend in Indonesia is still minimal. The results of this study also show that environmental performance has a positive but insignificant effect; this is because, based on existing data, not many companies in Indonesia have received gold and green ratings. The implications of this study are (a) the company's efforts in preserving the environment because their business activities are not only beneficial for the surrounding society, but this will improve the firm's environmental performance and sustainability, and (b) investment in the environmental sector is essential for companies to achieve good environmental performance, and (c) for accounting standard setters (IAI) and the Government, more binding rules are needed for companies to disclose the costs of environmental conservation.

Analisis Nilai Relevansi Pengungkapan Corporate Social Responsibility Dengan Diversitas Direksi Sebagai Variabel Moderasi Diajeng Fitri Wulan; Lindrianasari Lindrianasari; Yunia Amelia; Rindu Rika Gamayuni
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.19968

This study aims to see the value relevance of CSR Disclosure. The object of this research is all companies listed on the IDX in 2020 which publish an annual report with 352 observation companies. The data used is taken from the company’s annual report by using purposive sampling. This study examines the effect of CSR Disclosure on value relevance with board diversity (gender, age, and education) as the moderating variable. By using statistical descriptive tests and regression analysis, it is ensured that CSR Disclosure does not affect the value of relevance, meaning that it does not affect the reactions and considerations of investors’ decisions. The moderating variable also cannot provide a significant influence on CSR Disclosure and its effect on the value relevance. This is because of investors’ considerations that are still focused on the company’s financial performance compared to the company’s non-financial performance companies. The contribution of this research can be used as reference in decisions and policies in the company’s annual reporting to influence market reactions to information disclosure. In addition, it can also be used as a reference for the regulators to pay more attention to the CSR disclosure of the companies to be more thorough.

ANALISIS PERBANDINGAN ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SESUDAH DIUMUMKANNYA KASUS PERTAMA COVID-19 Arif Sahputra; Lindrianasari .; Fitra Dharma; Yunia Amelia
Jurnal Akuntansi Bisnis Vol 15, No 1 (2022): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v15i1.2796

ABSTRACT: The purpose of this study was to examine the information content of the announcement of the first Covid-19 case in Indonesia by looking at the differences in Abnormal Return and Trading Volume Activity both before and after the event. The method used in this research is an event study. The research period used was 6 stock exchange days, namely 3 days before and 3 days after the announcement of the first Covid-19 case in Indonesia. The statistical test used to test the hypothesis is the One Sample t-test and the Wilcoxon Signed Rank Test. The results of the One Sample t-test show that there are significant negative abnormal returns at t + 1 and t + 2 after the announcement event, which indicates that the Covid-19 pandemic has a negative impact on company operations. Meanwhile, the results of the Wilcoxon Signed Rank test show that there is a significant difference between the Abnormal Return before and after the announcement of the first Covid-19 case in Indonesia. However, the results of the Wilcoxon Signed Rank Test on Trading Volume Activity (TVA) show that there is no significant difference between before and after the announcement of the first Covid-19 case in Indonesia.Keywords: Abnormal Return, Trading Volume Activity, Event Study, Covid-19ABSTRAK: Tujuan dari penelitian ini adalah untuk menguji kandungan informasi dalam pengumuman kasus Covid-19 pertama di Indonesia, menganalisis perbedaan antara abnormal return dan volume perdagangan baik sebelum maupun sesudah peristiwa. Metode yang digunakan dalam penelitian ini adalah studi peristiwa. Periode penelitian yang digunakan adalah 6 hari bursa, masing-masing 3 hari sebelum dan 3 hari setelah pengumuman kasus Covid-19 pertama di Indonesia. Uji statistik yang digunakan untuk menguji hipotesis adalah uji One Sample dan uji Wilcoxon Signed Rank. Hasil uji One Sample menunjukkan bahwa terdapat abnormal return negatif yang signifikan pada t+1 dan t+2 setelah peristiwa pengumuman, yang mengindikasikan bahwa pandemi Covid-19 berdampak negatif terhadap operasional perusahaan. Sementara itu, hasil uji Wilcoxon Signed Rank menunjukkan terdapat perbedaan yang signifikan antara abnormal return sebelum dan sesudah pengumuman kasus Covid-19 pertama di Indonesia. Namun, hasil Wilcoxon Signed Rank Test pada Trading Volume Activity (TVA) menunjukkan tidak ada perbedaan yang signifikan antara sebelum dan sesudah pengumuman kasus Covid-19 pertama di Indonesia. Kata Kunci: Abnormal Return, Trading Volume Activity, Studi Peristiwa, Covid-19

Corporate Growth and CEO Compensation: Case from Indonesia lindrianasari lindrianasari; Jogiyanto Hartono; SUPRIYADI SUPRIYADI; SETIYONO MIHARJO
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.254

This study aims to obtain empirical evidence on whether corporate growth affects the amount of compensation received by CEOs in Indonesia. The contribution of this study is to provide emporical evidence on how CEOs perceive their level of compensation when they succeeded in increasing the value of the firm. The samples are 395 firm-year from 2005-2008. Test results show that growth has a positive relationship with the amount of compensation received by the CEO in Indonesia. Net income and total assets are significantly related to the amount of compensation received by CEOs, while stock price is not.

The Effect of Corporate Social Performance and Financial Performance On Corporate Social Responsibility (CSR) Disclosure As an Intervening Variable Toward Firm Value Fanisya Alya Puteri; Lindrianasari Lindrianasari; Ninuk Dewi Kesumaningrum; Farichah Farichah
The Indonesian Journal of Accounting Research Vol 21, No 3 (2018): IJAR September 2018
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study aims to examine the effect of CSP and Financial Performance to Firm Value through CSR Disclosure as an intervening variable in an attempt to attain sustainability. The research object is the mining sector companies listed in Indonesia Stock Exchange (BEI) for the 2014-2016 period. The CSP is measured from The Corporate Performance Rating Program (the acronym is PROPER) by The Ministry of Environment in Indonesia. The Return determines the Financial Performance on Assets (ROA). CSR Disclosure is measured by CSR Disclosure score based on the guidelines known as the Global Reporting Initiative (GRI-G4). The Tobin's Q is used as the indicator of the Firm Value. The result of data analysis shows that CSP and Financial Performance has a positive significant effect on the CSR disclosure. On one side, the CSP has a significant effect on the CSR Disclosure, so do the Financial Performance. In another side, the CSP has no significant effect on the Firm Value, but Financial Performance has a positive significant effect on the Firm Value. Further, the CSR disclosure has a positive significant effect on Firm Value. As a result, CSR disclosure as an intervening variable in the relationship between CSP and Financial Performance toward Firm Value is significant. Abstrak: Penelitian ini bertujuan untuk menguji pengaruh CSP dan Kinerja Keuangan terhadap Nilai Perusahaan melalui Pengungkapan CSR sebagai variabel intervening dalam upaya untuk mencapai keberlanjutan. Objek penelitian adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2014-2016. CSP diukur dari Program Penilaian Peringkat Kinerja Perusahaan (akronimnya PROPER) oleh Kementerian Lingkungan Hidup di Indonesia. Pengembalian menentukan Kinerja Keuangan pada Aset (ROA). Pengungkapan TSP diukur dengan skor Pengungkapan TSP berdasarkan pedoman yang dikenal sebagai Global Reporting Initiative (GRI-G4). Q Tobin digunakan sebagai indikator Nilai Perusahaan. Hasil analisis data menunjukkan bahwa CSP dan Kinerja Keuangan memiliki pengaruh signifikan positif terhadap pengungkapan TSP. Di satu sisi, CSP memiliki efek signifikan pada Pengungkapan CSR, begitu juga Kinerja Keuangan. Di sisi lain, CSP tidak memiliki pengaruh signifikan terhadap Nilai Perusahaan, tetapi Kinerja Keuangan memiliki pengaruh positif yang signifikan terhadap Nilai Perusahaan. Selanjutnya, pengungkapan TSP memiliki pengaruh positif yang signifikan terhadap Nilai Perusahaan. Akibatnya, pengungkapan CSR sebagai variabel intervening dalam hubungan antara CSP dan Kinerja Keuangan terhadap Nilai Perusahaan adalah signifikan.

Hubungan Keahlian dengan Partisipasi dan Hubungan Partisipasi dengan Variabel lain dalam Pengembangan Sistem Informasi lindrianasari lindrianasari
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.52

Research in end-user information system participation findings in revealing how information systems strategy can be developed with the user involvement. Some conclusions indicate that end-user participation is significantly fruitful. However, to what extent end-user participation influences the success information system is a question of this study. In this case, it is argued that there are intervening and moderating variables in explaining the relationship between “end user participation” and the “success of information system development”. This study analyzes three variables as intervening variable: task uncertainty, system acceptance, and user satisfaction. The study also analyze expertise, as a variable can be stimulated end-user participation.The conclusion of this study supports the previous research conducted by many scholars in information systems. The survey involved 109 respondents from various kind of private and public institutions reveals that the “expertise” correlates positively in stimulating end-user “participation” in the process of building and improving information system. More over, it is also revealed that if the information system developed with the user, the system will be more accepted with in turn the user will be more satisfied in dealing with their job by using the information system developed.

Penggunaan Faktor Sosial Demografi dan Sikap Kepedulian pada Lingkungan sebagai Landasan dalam Pengembangan Jiwa Entrepreneurship: Studi di Wilayah Sub Urban Bandar Lampung Ade Damaria Mukti; Samsul Bakri; Agus Setiawan; Lindrianasari
Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) 2019: Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.84 KB)

Agar tidak menjadikan kebergantungan, penyingkapan bakat berwirausaha (entrepreneurship) penting untuk dilakukan berkaitan dengan program-program pemberdayaan masyarakat miskin ataupun usaha mikro melalui berbagai skema pemberian bantuan kredit murah seperti ekonomikrreatif, e-warung, KUR bahkan bantuan langsung tunai. Penelitian ini dilakukan wilayah suburban kota Bandar Lampung yaitu di Desa JatiMulyo, Marga Kaya dan Desa Purwotani mulai Januri sampai Pebruari 2019. Model Peluang Regresi Ordinal Logistic dipilih sebagai postulat dengan variable respon [Y]i bernilai 1, 2, dan 3 masing-masing untuk katagori rendah, sedang, dan tinggi khususnya dalam keberanian dalam menanggung resiko keuangan. Variable prediktor yang digunakan adalah tingkat pendidikan, etnis budaya, dan sikapnya dalam menangani sampah. Pengumpulan data dilakukan melalui wawancara secara semi terstruktur terhadap 90 orang responden. Simpulan yang dapat dibuat bahwa jiwa entrepreneurship berbeda nyata menurut: (1) tingkat pendidikan yang berpendidikan Perguruan Tinggi lebih baikdengan nilai odds ratio mencapai 0,006 dibandingkan dari yang SLTA ke bawah, (2) yang beretnis budaya Lampung mempunyai nilai odds ratio 0,130 lebih besar dibandingkan etnis Jawa , Sunda maupun Bali, dan (3) yang mempunyai kebiasaan mengolah sampah menjadi kompos mempunyai odds ratio lebih tinggi dari pada yang berkebiasaan mengabaikan sampah dengan dengan jiwa ristakingnya 16x berpengaruh nyata

Co-Authors . Aminah . Komarudin Achmad Subagio Ade Damaria Mukti AGUS SETIAWAN Alfina Cahyaningsih Alvira, Alvira Amelia, Yunia Aminah, Aminah Andi Sanjaya Andi Sanjaya Andi, Kiagus Arif Sahputra Arisman Adnan Bashiri, Abdul Basit Bunga Tri Lestari 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 Fanisya Alya Puteri Farichah Farichah Fitra Darma Haninun Ilham Suwanderi Ivana Siregar Jogiyanto Hartono Khairudin Khairudin Komalasari, Agrianti Ladista, Rindy Dwi M Yusuf S Barusman Mafiana Annisya Mustofa Usman Nafi', Ahmad Niken Kusumawardani Ninuk Dewi Kesumaningrum Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono _ Nuri Aslami Nurud Diniyah Oktavia, Reni Padma Dewi Piranti Pigo Nauli R. Weddie Adriyanto, R. Weddie R. Weddie Andriyanto Rahmania Santi, Afra Reni Oktavia Rindu Rika Gamayuni Rona Majidah Rona Nabila Gusrima Rosmiati Tarmizi Russel, Edwin Salma Karina Seputra Samsul Bakri Samuel Simanjuntak Saputri, Maya Aulia SETIYONO MIHARJO Sudrajat sudrajat Supriyadi . Susi Sarumpaet Syaipudin, Usep 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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