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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal EMT KITA SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Mantik JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JURNAL LENTERA AKUNTANSI Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Ranah Research : Journal of Multidisciplinary Research and Development Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Benefit: Jurnal Manajemen dan Bisnis
Kurnia Rina Ariani
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Pengungkapan Perubahan Iklim Industri Pertambangan: Adakah Peran Struktur Kepemilikan? Ariani, Kurnia Rina; Sulistyawati, Ardiani Ika; Wijayanti, Rita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1931

Abstract

This study intends to examine how ownership structure affects the amount of disclosure on climate change in the mining sector listed on the Indonesia Stock Exchange from 2018 to 2022. Purposive sampling was used to select a sample of 44 businesses, yielding 216 imbalanced observation data in all. The websites of each company's annual reports are used to gather secondary data. Items for disclosing climate change were taken from Darus, Mohd Zuki, and Yusoff's (2020) declaration of carbon emissions. To find out how much information corporations were disclosing about climate change, content analysis techniques were used. According to the study's findings, just 16.33% of climate change information is now disclosed. To test the theory, panel data regression using a random effect model technique was used. The results highlight the important part that institutional investors have played in pressuring businesses to disclose climate change. Foreign ownership, meanwhile, was determined to have no effect. The findings of this study have indirect repercussions for managers who must consider the low level of investor-required disclosure of climate change as a substantial factor in investment choices. Additionally, legislative rules might be included recognising the crucial contribution that institutional investors contribute to promoting corporate disclosure performance. Keywords: Carbon Emission; Climate Change Disclosure; Content Analysis; Mining Industry; Ownership Structure
Pengaruh Program Pengungkapan Sukarela (PPS), Sanksi Perpajakan dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Mataram Barat Syahputra, Adam; Rina Ariani, Kurnia
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini dilakukan bertujuan untuk menganalisis pengaruh program pengungkapan sukarela (PPS), sanksi perpajakan dan pelayanan fiskus terhadap kepatuhan wajib pajak dI Kantor Pelayanan Pajak Pratama Mataram Barat. Jenis penelitian ini menggunakan penelitian kuantitatif. Populasi yang digunakan pada penelitian ini adalah Wajib Pajak yang terdaftar di KPP Pratama Mataram Barat. Dalam penelitian ini, sampel diambil menggunakan teknik purposive sampling dengan data primer menggunakan kuesioner. Sampel yang akan diambil dalam penelitian ini berjumlah 150 sampel. Metode pengumpulan data yang digunakan pada penelitian ini yaitu dengan menyebarkan kuesioner menggunakan google form melalui Whatsapp. Teknik analisis data penelitian ini dilakukan dengan menggunakan teknik analisis Regresi Linier Berganda yang digunakan untuk mengetahui pengaruh dari setiap variabel independen terhadap variabel dependen. Sedangkan alat uji statistik menggunakan aplikasi SPSS versi 25. Hasil penelitian ini ialah bahwa program pengungkapan sukarela (PPS) berpengaruh terhadap Kepatuhan Wajib Pajak di KPP Mataram Barat. Sanksi Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak di KPP Mataram Barat. Pelayanan Fiskas berpengaruh terhadap Kepatuhan Wajib Pajak di KPP Mataram Barat.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Dan Pergantian CEO Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Wijayanti, Ria; Ariani, Kurnia Rina
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11566

Abstract

Penelitian ini bertujuan untuk untuk mengetahui pengaruh ukuran perusahaan, umur perusahaan, profitabilitas, dan pergantian CEO terhadap audit delay periode sebelum dan sesudah covid-1. Jenis penelitian ini berupa penelitan kuantitatif. Populasi dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar di BEI periode 2017-2022. Pengambilan sampel dilakukan dengan metode purposive sampling. Berdasarkan hasil analisis regresi terlihat bahwa disimpulkan bahwa ukuran perusahaan manufaktur tahun 2017-2019 tidak berpengaruh terhadap audit delay, ukuran perusahaan berpengaruh terhadap audit delay, Umur perusahaan tidak berpengaruh terhadap audit delay, Profitabilitas berpengaruh terhadap audit delay, Pergantian CEO berpengaruh terhadap audit delay, Pergantian CEO tidak berpengaruh terhadap audit delay
The Effect of Local Government Revenue (LGR), Transfer Income, Capital Expenditures On Economic Growth Before and During Covid-19 Pandemic: Pengaruh Pendapatan Pemerintah Daerah (PAD), Pendapatan Transfer, Belanja Modal Terhadap Pertumbuhan Ekonomi Sebelum dan Saat Pandemi Covid-19 Ghiffari, Panji Muhammad; Ariani, Kurnia Rina
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.153

Abstract

Economic growth is an important goal for local and central governments. Economic growth encourages local governments to carry out economic development by managing existing resources and forming a partnership pattern with local communities in order to create new jobs that will affect the development of economic activities in the area. This study aims to analyze the effect of Local Government Revenue (LGR), Transfer Income, Capital Expenditure on Economic Growth in districts and cities in Central Java Province before and during Covid-19 pandemic. The data used in this study is secondary data from a total of 35 districts and cities (29 districts and 6 towns) in Central Java province obtained from BPS and DJPK Central Java. By using multiple regression analytic, and differential test this study shows that LGR, transfer income, and capital expenditures have an effect on economic growth and there is no significant difference in economic growth before and during the covid-19 pandemic in districts and cities in the province of Central Java.
The Effect of Good Governance, Accountability, and Transparency of Village Funds on Public Trust: Pengaruh Pemerintahan yang Baik, Akuntabilitas, dan Transparansi Dana Desa Terhadap Kepercayaan Masyarakat Taufiqi, Dhafin; Ariani, Kurnia Rina
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.158

Abstract

Not all village governments can carry out their performance well in managing village funds, so that it can trigger public distrust of the village government in managing village funds. This study aims to examine the effect of good governance, accountability and transparency of village funds on public trust. The research method used in this study is a quantitative method. The data used in this study is primary data with a questionnares and distributed to the community in Grudo village, Ngawi sub-district, Ngawi district. By using multiple linear regression analysis, this study shows that the village fund accountability variable has a significant effect on public trust, but the good governance variable and the village fund transparency variable has no significant effect on public trust. Based on the research findings, village funds accountability is an important factor to increase public trust in village government.
Kinerja Keuangan dan Tata Kelola yang Baik: Pilar Pengungkapan Laporan Keberlanjutan Dewi, Indah Permata; Aji, Nur Prasetyo; Ariani, Kurnia Rina
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

This study aims to examine the effect of financial performance and corporate governance on sustainability report disclosure. Sustainability reports reflect a company's commitment to sustainable business practices in the environmental, social and economic fields. Financial performance is measured based on the company's ability to plan and implement profitable business strategies, while corporate governance involves processes, rules and policies that affect business entities. The object of this research is manufacturing companies that publish sustainability reports and annual reports on the Indonesia Stock Exchange (IDX) and the company's official website for the period 2020-2023. The data collection technique used purposive sampling method. The research results show that a high level of profitability encourages companies to report financial performance transparently. Higher leverage encourages increased disclosure of sustainability reports to maintain a positive image in the eyes of stakeholders. The independent board of commissioners plays an important role in ensuring the protection of majority and minority interests through social responsibility reporting. Low managerial ownership inhibits managers from maximizing company value through disclosing sustainability reports. The number of audit committees that are too large and frequent audit committee meetings can reduce the effectiveness of disclosure of sustainability reports.
DETEKSI KECURANGAN LAPORAN KEUANGAN MODEL FRAUD HEXAGON (STUDI KASUS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2020-2022) Ramadhan, Lanang Surya; Ariani, Kurnia Rina
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

Financial reports are a benchmark for the financial condition of a company. So, even a small amount of fraud in financial reports has quite a big impact on the reliability of the financial reports. Fraud problems occur due to opportunities, gaps, and weak supervision in a company. Fraud in financial reports by examining it in more depth. of the factors that influence fraud, Vausinas calls his model the Hexagon Fraud or abbreviated as SCCORE (Stimulus, Collusion, Competency, Opportunity, Rationalization, and Ego). Fraud hexagon theory is a development of the previous fraud theory introduced in Vousinas (2019) by adding a new component, namely collusion. This research uses 10 variables. The dependent variable in this research is financial statement fraud, while the independent variables are external pressure, financial stability, financial targets, nature of the industry, monitoring ineffectiveness, change of auditor, change of directors, number of CEO photos, and cooperation with the government. This research was conducted using secondary data obtained from the financial reports of basic industrial and chemical companies listed on the Indonesia Stock Exchange from 2020 to 2022. This data was obtained by accessing the official website of the Indonesian Stock Exchange (BEI), namely www.idx.co.id and the official website of each company. The test results show that external pressure, financial stability and the nature of the industry are accepted. Meanwhile, other variables are rejected
Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Keputusan Hedging Perusahaan BUMN di Bursa Efek Indonesia Periode 2019-2021 Mustofa, Wahyu Amin; Ariani, Kurnia Rina
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.132

Abstract

This research focuses on the financial distress hypothesis. This research shows that protecting against risk through hedging activities can reduce the possibility of financial distress which leads to company bankruptcy, which is a condition where the company's operations cannot run well because it experiences significant financial difficulties. serious (Irfan & Tri, 2014). This research is explanatory in nature, investigating the influence of independent variables on the dependent variable and formulating hypotheses to be tested. Liquidity as proxied by the current ratio has no significant effect on hedging decisions with a significance level of 0.070 > 0.05. Leverage as proxied by the debt to equity ratio has a significant effect on hedging decisions with a significance level of 0.033 < 0.05. Profitability as proxied by return on assets does not have a significant effect on hedging decisions with a significance level of 0.205 > 0.05.
Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Statement pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022 Rahmah Anggeraeni; Kurnia Rina Ariani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.5427

Abstract

This study aims to determine the effect of fraud hexagon on fraudulent financial statements. This research is classified as quantitative research. The sample of this study used financial sector companies listed on the Indonesia Stock Exchange in 2020-2022. In this study, the determination of samples was carried out using purposive sampling technique. The type of data used in this study is secondary data. The results can be concluded that external pressure, financial targets, significant effect on fraudulent financial statements, financial stability, nature of industry, ineffective monitoring, razionalization, capability, arrogance and political connection did not significantly affect the fraudulent financial statements
Pengaruh Struktur Modal, Likuiditas, ESG Score, dan Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Arva Febryan Noor Rayyani; Kurnia Rina Ariani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7844

Abstract

The purpose of this study is to conduct an empirical analysis of how capital structure, liquidity, ESG scores, and operational efficiency affect the financial performance of manufacturing firms that are listed on the Indonesia Stock Exchange between 2022 and 2023. Annual and sustainability reports provide supplementary data for the project. Purposive sampling, the approach used for sample selection, yielded a final sample of 36 firms. Using traditional assumption testing in conjunction with multiple linear regression is one method of data analysis. The findings demonstrate that operational efficiency, capital structure, liquidity, and ESG score significantly impair financial performance as determined by Return on Equity (ROE). In order to maintain optimal financial performance, the findings highlight how crucial it is for businesses to properly manage their finance structure, liquidity, and sustainability policies.
Co-Authors Agustina Irawati Alfani, Rizal Syahri Anang Prayoga Anastasia Auti Merry Yanissa Andri Veno Andy Dwi Bayu Bawono Ardiani Ika Sulistyawati Arva Febryan Noor Rayyani Banu Witono Cahyo, Putri Asisiah Nur Candrawati, Aisha Dewita Puspawati Dwi Ayuningrum, Ananda Puput Faizah Millenia Cahyaningrum Farid Adi Prasetya Farid Adi Prasetyo Fauzan . Fauzan, Dzulfiqar Nur Feriz, Naufal Jabsy Filzah Danuarti Atikah Ghiffari, Panji Muhammad Giovani Giovani Hapsari, Destina Rusi Dwi Heppy Purbasari Hidayah, Eri Iffat Kurnia Pratama Ihsan Cahyo Utomo Indah Permata Dewi Khotimah, Aisyiyah Nur Kusnul Kiky Fatmawati Kusuma Wijayanto Lanang Surya Ramadhan Linda Purba Ningrum Lintang Kurniawati Maria Cristina M. De los Santos Maya Anggraini, Endah Misbah Amaliah Muhammad Abdul Aris Mujiyati Mustofa, Wahyu Amin Nadhiroh, Hilyatul Aini Novel Idris Abas Nur Prasetyo Aji Nursiam, N Nursiam, Nursiam Nursiam, Nursiam Ovi Itsnaini Ulynnuha Prabow, Vivian Aulia Azzah PRATAMA, HAFID NUR Prawesti, Disa Muqiita Prayoga, Anang Putrie, Azzahra Shavira Rahmah Anggeraeni Rahmawati, Rizkika Putri Ramadhan, Lanang Surya Rika Wahyu Puspita Rita Wijayanti Rizal Syahri Alfani Rizky, Rahayuning Ryan Adriansyah Gautama Salma Maisaroh Saputri, Indah Yuliana Shofiyah Shofiyah Suyatmin Suyatmin Suyatmin, S Syahputra, Adam Syahrina Noormala Dewi, Syahrina Noormala Taufiqi, Dhafin Umi Nur Janah Wardati, Safari Dwi Wijayanti, Ria Yanissa, Anastasia Auti Merry