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The influence of financial performance and governance on non-financial performance disclosures Nugrahani, Tri Siwi; Firdaus, Taslim; Sari, Ratna Purnama
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21378

Research aims: This research aims to examine the influence of financial performance and corporate governance on non-financial performance, i.e., the disclosure of the sustainability report (SR).Design/Methodology/Approach: This research used a sample of 35 industrial companies listed on the IDX during 2017-2022 and prepared annual reports (AR) and SR. The total observation data was 210 companies. The data analysis technique employed multiple regression and hypothesis testing using the t-test, with a significance of 5%.Research findings: The research results demonstrated that governance, including the independent board of commissioners and audit committee, exerted a positive effect on SR disclosure. However, the board of directors, institutional share ownership, public share ownership, and ROA did not affect SR disclosure.Theoretical contribution/ Originality: Theoretically, this research contributes to the fact that the agency theory approach can be used to determine SR disclosure.Practitioner/Policy implication: By optimizing independent boards of commissioners and audit committees, companies can help companies supervise managers, thereby increasing SR disclosure.Research limitation/Implication: This research was limited to examining governance on the board of directors, independent board of commissioners, audit committee, and institutional and public share ownership. The authors have not tested other governance, such as managerial ownership and remuneration committees, so numerous additional factors remain that can impact SR disclosure.

Kontribusi Penggunaan Informasi Akuntansi dalam Mendukung Keberhasilan UMKM di Kabupaten Sleman Baniady Gennody Pronosokodewo; Tri Siwi Nugrahani; Annisa Rachmawati
Proceeding of National Conference on Accounting & Finance Volume 7, 2025
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Penelitian ini bertujuan untuk mengetahui tentang (1) dampak penggunaan informasi akuntansi pada keberhasilan usaha, (2) dampak ketidakpastian lingkungan pada keberhasilan usaha, dan (3) dampak Computer Self Efficacy terhadap keberhasilan usaha pada UMKM di Kabupaten Sleman. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan analisis regresi linier berganda untuk mengetahui pengaruh dari ketiga variabel independen. Pengambilan data penelitian dilakukan dengan menggunakan teknik purposive sampling. Penelitian ini mendapatkan 70 responden dari pelaku UMKM yang tersebar di Kabupaten Sleman sesuai karakteristik yang dibutuhkan dengan metode online atas rekomendasi dari Dinas Koperasi, Usaha Kecil dan Menengah Kabupaten Sleman. Penelitian ini menggunakan teknik analisis regresi linier berganda dengan hasil yaitu penggunaan informasi akuntansi berdampak positif pada keberhasilan usaha. Namun, ketidakpastian lingkungan dan Computer Self Efficacy tidak berdampak pada keberhasilan usaha.

Pengaruh Stres Kerja, Lingkungan Kerja, Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada Kantor Pusat Pt. BPR Bank Bantul Natalia Ratna Ningrum; Azizah Aizatun Nurhafizah; Inayat Hanum Indriati; Tri Siwi Nugrahani
UPY Business and Management Journal (UMBJ) Vol. 4 No. 1 (2025): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v4i1.7048

Tujuan: Penelitian ini bertujuan menguji stres kerja, lingkungan kerja, dan gaya kepemimpinan berpengaruh terhadap kinerja karyawan pada Kantor Pusat PT. BPR Bank Bantul. Metodologi: Penelitian ini merupakan penelitian kuantitatif, dengan responden 80 karyawan. Metode sampling yang digukan yaitu sampel jenuh. Uji instrumen yang digunakan yaitu uji validitas dan uji realibiltas. Teknis analasisi data menggunakan analisis regresi berganda. Uji hipotesis dengan menggunakan uji T, uji F, dan koefisien determinan (R2). Teknis analisis penelitian ini menggunakan SPSS 25.0 for windows. Temuan: Hasil penelitian secara parsial (Uji t) menunjukkan stres kerja berpengaruh negatif dan signifikan terhadap kinerja karyawan, dengan koefisien regresi -0,158 dan sig 0,035 < 0,05. Lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dengan koefisien regresi 0,312 dan sig 0,000 < 0,05. Gaya Kepemimpinan berpengaruh positif dan signifikan terhadap kinerja karyawan dengan koefisien regresi 0,697 dan sig 0,000 < 0,05. Orisinalitas: Penelitian ini dilakukan pada konteks BPR Bantul

ANALYSIS OF DIFFERENCES IN AUDIT DELAY BETWEEN FINANCIAL COMPANIES AND NON-FINANCIAL COMPANIES Al Ma'arif, Abd. Army; Nugrahani, Tri Siwi; Pronosokodewo, Baniady Gennody
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.374

The purpose of this study is to determine the differences between financial and non-financial companies in terms of total current assets and audit delay. Current assets are types of assets that are estimated to be converted into cash within less than 1 year after the preparation of the financial statements. While audit delay is a period of time measured from the closing of the financial year to the issuance of the audit report. This study involved financial and non-financial companies listed on the IDX and included in the Kompas100 index consecutively during 2021–2022. The data analysis technique used in this study is the difference test with the Kruskal Wallis test. The results of the study indicate that there are differences between financial and non-financial companies in terms of current assets and audit delay.

The influence of financial performance and governance on non-financial performance disclosures Tri Siwi Nugrahani; Taslim Firdaus; Ratna Purnama Sari
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21378

Research aims: This research aims to examine the influence of financial performance and corporate governance on non-financial performance, i.e., the disclosure of the sustainability report (SR).Design/Methodology/Approach: This research used a sample of 35 industrial companies listed on the IDX during 2017-2022 and prepared annual reports (AR) and SR. The total observation data was 210 companies. The data analysis technique employed multiple regression and hypothesis testing using the t-test, with a significance of 5%.Research findings: The research results demonstrated that governance, including the independent board of commissioners and audit committee, exerted a positive effect on SR disclosure. However, the board of directors, institutional share ownership, public share ownership, and ROA did not affect SR disclosure.Theoretical contribution/ Originality: Theoretically, this research contributes to the fact that the agency theory approach can be used to determine SR disclosure.Practitioner/Policy implication: By optimizing independent boards of commissioners and audit committees, companies can help companies supervise managers, thereby increasing SR disclosure.Research limitation/Implication: This research was limited to examining governance on the board of directors, independent board of commissioners, audit committee, and institutional and public share ownership. The authors have not tested other governance, such as managerial ownership and remuneration committees, so numerous additional factors remain that can impact SR disclosure.

The effect of corporate governance, tax avoidance, and profitability on earnings management Nugrahani, Tri Siwi; Purwanti, Yuni; Muhammad, Rifqi; Grediani, Evi
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
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.vol29.iss1.art8

Using the agency theory approach, this study examines the influence of institutional ownership, managerial ownership, tax avoidance, and profitability on earnings management. There are 315 companies in the research sample using the purposive sampling method with the following criteria: companies listed on the IDX during the 2018-2022 period, companies that prepare annual financial statements, and non-cyclical consumer sector companies. This study used multiple linear regression analysis and a t-test with a significance level of 5% for hypothesis testing. The results show that institutional ownership, managerial ownership, and tax avoidance negatively affect earnings management, while profitability has a positive effect earnings management. These results prove that institutional and managerial ownership, and good corporate governance can reduce earnings management and tax avoidance. However, profitability also improves earnings management.

Pengaruh Stres Kerja, Lingkungan Kerja, Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada Kantor Pusat Pt. BPR Bank Bantul Natalia Ratna Ningrum; Azizah Aizatun Nurhafizah; Inayat Hanum Indriati; Tri Siwi Nugrahani
UPY Business and Management Journal (UMBJ) Vol. 4 No. 1 (2025): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v4i1.7048

Tujuan: Penelitian ini bertujuan menguji stres kerja, lingkungan kerja, dan gaya kepemimpinan berpengaruh terhadap kinerja karyawan pada Kantor Pusat PT. BPR Bank Bantul. Metodologi: Penelitian ini merupakan penelitian kuantitatif, dengan responden 80 karyawan. Metode sampling yang digukan yaitu sampel jenuh. Uji instrumen yang digunakan yaitu uji validitas dan uji realibiltas. Teknis analasisi data menggunakan analisis regresi berganda. Uji hipotesis dengan menggunakan uji T, uji F, dan koefisien determinan (R2). Teknis analisis penelitian ini menggunakan SPSS 25.0 for windows. Temuan: Hasil penelitian secara parsial (Uji t) menunjukkan stres kerja berpengaruh negatif dan signifikan terhadap kinerja karyawan, dengan koefisien regresi -0,158 dan sig 0,035 < 0,05. Lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dengan koefisien regresi 0,312 dan sig 0,000 < 0,05. Gaya Kepemimpinan berpengaruh positif dan signifikan terhadap kinerja karyawan dengan koefisien regresi 0,697 dan sig 0,000 < 0,05. Orisinalitas: Penelitian ini dilakukan pada konteks BPR Bantul

Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan (ROA) Nugrahani, Tri Siwi; Susanti, Lisa; Junaidi; Purnama, Hari; Lestari, Tias Budi
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i2.8694

The development of the company cannot be separated from governance, especially related to the achievement of financial performance. Similarly, for 45 companies as a sample of this study, using the purposive sample method, namely companies listed on IDX in 2020-2022 and companies that compile Corporate Social Responsibility reports. This study proves that governance such as the board of directors and the audit committee play a significant role in determining the company's strategy, including financial performance. In addition, the corporate social responsibility activities disclosed are also able to affect the company's financial performance. However, corporate governance in the form of independent commissioners and institutional shareholding is not able to affect financial performance. This study is limited to mining companies, so it is necessary to re-test in other sectors to compare whether or not the results are consistent with governance and CSR issues related to financial performance.

Does the corporate governance mechanism impact the sustainability report disclosure? Nugrahani, Tri Siwi; Nurhayati, Nurhayati
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.203

Abstract: Companies are required to prepare sustainability reports in conducting business by disclosing economic, social and environmental activities. The company's willingness to disclose sustainability reports to show the company's moral compliance with regulations, care for the environment and society which is currently still interesting to study because disclosure of sustainability reports is still being debated whether it is mandatory or not done by companies. Several factors contributed to this disclosure, such as the board of directors, audit committee and ROA of the 24 companies indexed in SRI-KEHATI during 2017-2021. The results of the study show that institutional ownership and the board of directors affect the disclosure of sustainability reports, but the audit committee does not affect the disclosure of sustainability reports. Keywords: sustainability report, audit committee, board of directors Abstrak: Perusahaan diwajibkan menyusun laporan keberlanjutan dalam menjalankan bisnis dengan mengungkapkan kegiatan ekonomi, sosial, dan lingkungan. Kesediaan perusahaan mengungkapkan laporan keberlanjutan untuk menunjukkan kepatuhan perusahaan secara moral terhadap regulasi, peduli terhadap lingkungan dan masyarakat yang saat ini masih menarik untuk diteliti karena pengungkapan laporan keberlanjutan masih menjadi perdebatan antara wajib atau tidak dilakukan oleh perusahaan. Beberapa faktor turut memengaruhi pengungkapan tersebut, seperti dewan direksi, komite audit dan ROA pada 24 perusahaan yang terindeks dalam SRI-KEHATI selama tahun 2017-2021. Hasil studi menunjukkan kepemilikan institusional dan dewan direksi memengaruhi pengungkapan laporan keberlanjutan, namun komite audit tidak memengaruhi pengungkapan laporan keberlanjutan. Kata kunci: laporan keberlanjutan, komite audit, dewan direksi

Pendampingan Pembuatan Aplikasi Pencatatan Proses Bisnis Menggunakan Vba Macro Excel Pada Apotek Srandakan Umam, M. Sulkhanul; Nugrahani, Tri Siwi
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. No 2 (2020): ABDIMAS NUSANTARA (Januari)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

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

Technological developments lead to competition in the business world is no exception in the field of health, namely pharmacies. Pharmacies must be able to survive amid the existing business competition and regulations by optimizing business processes. But in Srandakan Farma Pharmacy recording business processes are still done manually on paper work of vulnerable missing or damaged. This causes the decision making process to be slow. the purpose of service activities is to provide assistance in making applications for recording business processes using Ms. Excel at the Pharmacy Srandakan Farma by utilizing the Visual Basic for Application (VBA) feature. The method of service activities is carried out by observation, training and assistance as well as evaluation to ensure that the application can be properly adopted. Based on the service activities that have been carried out, the application makes recording more structured, information can be available quickly when needed as a basis for decision making. Applications make business processes it easy for owners and employees of pharmacies to carry out a more optimal recording process.

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