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All Journal (JRAMB) Jurnal Riset Akuntansi Mercu Buana International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Media Akuntansi Budimas : Jurnal Pengabdian Masyarakat International Journal of Economics (IJEC) Journal Research of Social Science, Economics, and Management Journal of Economics Business Finance and Accounting
Vitalis Ari Widiyaningsih
Pignatelli Triputra University
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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DETEKSI FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PERUSAHAAN LQ45 Zulviana, Nurul; Widiyaningsih, Vitalis Ari
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 10 No 2: November 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i2.4688

Abstract

Penelitian ini bertujuan untuk mengui pengaruh Frekuensi Kemunculan Gambar CEO, Tekanan Pihak Luar, Pergantian Auditor, Kebutuhan Keuangan Personal, Pengawasan Yang Tidak Efektif, dan Pergantian Direksi terhadap Kecurangan Laporan Keuangan. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar sebagai indeks LQ-45 di Bursa Efek Indonesia (BEI) pada tahun 2019-2023, dan menetap selama periode penelitian (5 tahun). Dalam penelitian ini, teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 28 perusahaan. Untuk menganalisis data, penelitian ini menggunakan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Frekuensi Kemunculan Gambar CEO berpengaruh negatif terhadap Kecurangan Laporan, sedangkan Tekanan Pihak Luar dan Pergantian auditor memiliki dampak positif terhadap mengurangi kecurangan dalam laporan keuangan, serta membantu memenuhi kebutuhan keuangan pribadi dan meningkatkan pengawasan yang kurang efektif. Namun, pergantian direktur tidak berdampak signifikan terhadap kecurangan laporan keuangan.
The Influence of Financial Performance, Environmental Performance, and Governance on Sustainability Reporting: The Moderating Role of Public Demand Dwiyani, Titik; Sedjati, Dwi Poetra; Widiyaningsih, Vitalis Ari; Putra, Alfa Santoso Budiwidjojo
International Journal of Economics (IJEC) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i2.1465

Abstract

This study examines the relationship between financial performance, environmental performance, and corporate governance on sustainability disclosures (sustainability reports). Financial performance is measured using liquidity, solvency, and profitability, whereas environmental performance is measured using environmental costs and the PROPER rating achieved by the company. The corporate governance variable in this study was measured through independent commissioners, audit committees, and institutional ownership. The dependent variable is sustainability disclosure (sustainability reports). This study uses a population and sample of non-cyclical sector companies that published financial statements and sustainability reports from 2021 to 2023. The sample was selected using stratified random sampling, resulting in 135 companies meeting the research criteria. Data analysis employed classical assumption testing and hypothesis testing using the least-squares method. The findings indicate that financial performance, environmental cost-related performance, and institutional ownership significantly influence sustainability reporting. In contrast, PROPER-based environmental performance, independent commissioners, and audit committees did not have a significant effect. The moderating variable, community/media pressure, did not moderate the relationship between the independent and dependent variables. These findings serve as a reference for encouraging better corporate governance practices to support environmental sustainability, thus fostering harmony in environmental preservation
The Influence of Financial Performance, Environmental Performance, and Governance on Sustainability Reporting: The Moderating Role of Public Demand Dwiyani, Titik; Sedjati, Dwi Poetra; Widiyaningsih, Vitalis Ari; Budiwidjojo Putra, Alfa Santoso
International Journal of Economics (IJEC) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i2.1546

Abstract

This study examines the relationship between financial performance, environmental performance, and corporate governance on sustainability disclosures (sustainability reports). Financial performance is measured using liquidity, solvency, and profitability, where as environmental performance is measured using environmental costs and the PROPER rating achieved by the company. The corporate governance variable in this study was measured through independent commissioners, audit committees, and institutional ownership. The dependent variable is sustainability disclosure (sustainability reports). This study uses a population and sample of non-cyclical sector companies that published financial statements and sustainability reports from 2021 to 2023. The sample was selected using stratified random sampling, resulting in 135 companies meeting the research criteria. Data analysis employed classical assumption testing and hypothesis testing using the least-squares method. The findings indicate that financial performance, environmental cost-related performance, and institutional ownership significantly influence sustainability reporting. In contrast, PROPER-based environmental performance, independent commissioners, and audit committees did not have a significant effect. The moderating variable, community/media pressure, did not moderate the relationship between the independent and dependent variables. These findings serve as a reference for encouraging better corporate governance practices to support environmental sustainability, thus fostering harmony in environmental preservation
Pengaruh Profitabilitas, Leverage, Komisaris Independen, dan Tipe Industri Terhadap Pengungkapan Sukarela Nurmalitasari, Anneke; Widiyaningsih, Vitalis Ari
Journal of Economics Business Finance and Accounting Vol. 1 No. 2 (2023): Journal of Economics Business Finance and Accounting
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jebfa.v1i2.2136

Abstract

This study aims to find out the results of the Voluntary Disclosure Analysis in terms of Profitability, Independent Commissioners, Leverage and Industry Type in consumer goods sector companies listed on the IDX in 2018-2022. Sampling technique from secondary data. Secondary data is data obtained by researchers from various existing sources. The number of companies that were sampled was 37 companies. The analytical method used is multiple linear regression analysis which is processed using the SPSS ver. 25 to be able to test the independent variables on the dependent variable. The results of research hypothesis testing show that the profitability variable has a negative and significant effect on voluntary disclosure, while independent commissioners and leverage have a positive and significant effect on voluntary disclosure. Meanwhile, in the dummy regression, industry type as proxied by profile has a positive effect on voluntary disclosure.
ANALISIS MULTIATRIBUT ATTITUDE MODEL SEBAGAI STRATEGI MENYIAPKAN INOVASI, COMMERCE DAN PENGELOLAAN KEUANGAN EKONOMI KREATIF INDUSTRI KULINER DI SURAKARTA Remon Gunanta; Widiyaningsih, Vitalis Ari
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3742

Abstract

The city of Surakarta as a center for the creative economy has enormous cultural wealth and creative people. However, the challenge for the creative economy is that many creative economies are still on a micro scale, where understanding and experience in innovation, commerce and management are still low. The aim of this research is to determine the readiness of creative economy actors in the culinary sub-sector in the city of Surakarta in carrying out innovation, commerce and financial management. This research also produces strategic input to produce better performance. The type of research is descriptive research, while the research method used is the Multiattribute Attitude Model (MAM). The research results show that creative economy actors in the culinary sub-sector are very ready to carry out innovation, commerce and financial management. Meanwhile, SWOT analysis can provide strategic input for the development of innovation, commerce and financial reporting.
PERAN MODAL INTELEKTUAL TERHADAP KINERJA UMKM: SUATU TINJAUAN SISTEMATIS Vitalis Ari Widiyaningsih; Bambang Sutopo
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18621

Abstract

Global challenges require Micro, Small, and Medium Enterprises (MSMEs) to adopt adaptive strategies to achieve competitive advantage. Intellectual Capital (IC) is viewed as a strategic resource capable of improving MSME operational performance. However, the relationship between Intellectual Capital and MSME performance is complex because it is influenced by various mediating and moderating factors. This study aims to identify and synthesize the mediating and moderating mechanisms that influence the relationship between Intellectual Capital and MSME performance. The method used is a Systematic Literature Review (SLR) by analyzing 20 scientific articles published in the 2020–2024 period, sourced from the Scopus and Google Scholar databases. The analysis process was carried out systematically to examine variables that act as mediators and moderators in the relationship between Intellectual Capital and MSME performance. The results show that Intellectual Capital contributes significantly to improving MSME performance, but its effect depends on the intermediary variable. Knowledge Management (KM) and innovation capability were identified as the main mediators that strengthen the influence of Intellectual Capital on performance. Meanwhile, environmental dynamics and debt financing act as moderators that can weaken or strengthen this relationship. Furthermore, organizational culture was also found to be a crucial element influencing the effectiveness of Intellectual Capital implementation. Overall, these findings underscore the need for a holistic and contextual approach to Intellectual Capital management in MSMEs. Integrating KM practices, organizational learning capacity, and a comprehensive assessment of MSMEs' internal and external conditions are key to maximizing the contribution of Intellectual Capital to sustainable performance. Keywords: Intellectual Capital; UMKM, Performance; Systematic Literature Review; Knowledge Management   Keywords: Intellectual Capital, UMKM, Performance, SLR
Co-Authors Alfa Santoso Budiwidjojo Putra Anistia Christiana Anneke Nurmalitasari Bambang Sutopo Daniel Budi Pratama Darmanto Darmanto Dewi Kartikasari dwiyani, titik Framcisca Roosiana Kurniawati Heru Suwasono Kurniawati, Fransisca Roosiana Margaretha Prihatiningsih Nurmalitasari, Anneke Remon Gunanta Sedjati, Dwi Poetra Titik Dwiyani Yusup Hari Subagyo Zulviana, Nurul