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All Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal of Comprehensive Science Journal of Economics and Management
Lestari, Hanifah
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

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Pengaruh Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Perusahaan Dengan Variabel Pemoderasi Ukuran Perusahaan Lestari, Hanifah; Istianingsih, Istianingsih; Mukti, Aloysius Harry
Journal of Economics and Management Vol. 2 No. 1 (2024): Journal of Economics and Management, April 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v2i1.36

Abstract

This research aims to examine Corporate Social Responsibility on Company Performance Moderating Company Size. The population in this research is all Industrials Sector companies listed on the Indonesia Stock Exchange 2019-2022. The variables used in this research are Company Performance as the dependent variable; Corporate Social Responsibility as an independent variable; and Company Size as a moderating variable. The sampling technique used was the purposive sampling method and a sample of 48 companies was obtained. The analysis methods used are Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The research results show that Corporate Social Responsibility has a positive effect on Company Performance. As well as Company Size as a moderating variable which cannot moderate the relationship between Corporate Social Responsibility and Company Performance.
PERGESERAN DARI SISTEM AKUNTANSI KONTINENTAL KE SISTEM AKUNTANSI ANGLO-SAXON DI INDONESIA Nugroho, Mahendra Adhi; Aulia, Nida; Lestari, Hanifah; Novitasari, Budi Tiara
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 3 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i3.84

Abstract

The development of the accounting system in Indonesia began with the continental accounting system during the Dutch period, then changed to the Anglo-Saxon accounting system due to the large number of international transactions. The research method in this article is through a qualitative approach where the data collection technique is carried out by library research and the data analysis method used in this study is descriptive analysis. The data source used is secondary data. This study explains the changes and the advantages and disadvantages of both accounting systems. The final section of this study discusses how technology can affect the transition of the continental accounting system to the Anglo-Saxon accounting system. This study is expected to provide another perspective on how accounting system practices can change according to their environment
Faktor-Faktor Yang Mempengaruhi Pengungkapan Kecurangan Laporan Keuangan: Akuntansi Forensik, Audit Investigatif Dan Data Mining Lestari, Hanifah; Kuntadi, Cris
Journal of Comprehensive Science Vol. 1 No. 5 (2022): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v1i5.135

Abstract

Kecurangan laporan keuangan merupakan suatu kesalahan yang disengaja bertujuan untuk menipu para pengguna laporan keuangan yang pada akhirnya merugikan pengguna laporan keuangan itu sendiri.Tujuan ini adalah menguji dan menganalisis pengaruh akuntansi forensik, audit investigatif dan data mining terhadap pengungkapan kecurangan laporan keuangan. Laporan keuangan adalah suatu laporan yang menggambarkan hasil dari proses akuntansi yang digunakana sebagai alat komunikasi untuk pihak-pihak yang berkepentingan dengan data keuangan atau aktivitas perusahaan (Munawir, 1991). Penelitian ini menggunakan metode kualitatif, hasil ini menujukkan bahwa auditor harus mengkomunikasian secara tepat waktu semua kesalahn penyajian yang dikumpulkan selama audit dengan tingkat manajemen yang tepat, auditor juga harus meminta menajemen untuk mengoreksi kesalahan dalam penyajian tersebut. Artikel ini mereview fFaktor-faktor yang mempengaruhi pengungkapan kecurangan laporan keuangan, yaitu: akuntasi forensik, audit investigatif, dan data mining, suatu studi literatur audit. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) akuntansi forensik berpengaruh terhadap pengungkapan kecurangan laporan keuangan; 2) audit investigatif berpengaruh terhadap pengungkapan kecurangan laporan keuangan; dan 3) data mining berpengaruh terhadap pengungkapan kecurangan laporan keuangan
Co-Authors Budi Tiara Novitasari Cris Kuntadi Istianingsih Istianingsih, Istianingsih Mahendra Adhi Nugroho Mukti, Aloysius Harry Nida Aulia, Nida