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Analisis Atas Annual Report PT Timah Tbk: Studi Interpretive Dalam Perspektif Semiotika dan Retorika Oktaviani, Oktaviani; Rusliyawati, Rusliyawati; Heniwati, Elok
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 6, No 2 (2017): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.758 KB) | DOI: 10.26418/jebik.v6i2.22988

Abstract

The purpose of this study is to analyze and understand about the integrated annual report (integrated report) of PT Timah Tbk by answering research question about how is the rhetorical aspect and semiotic aspects, that is the aspect of semantic, syntactic, and pragmatic. Interpretive paradigm and semiotic approach is used to analyze the integrated annual report. The data used is integrated annual report of PT Timah Tbk in 2013, 2014 and 2015. This study showed that the semiotic aspects was poured into the points of reporting in the integrated annual report of the company. The integrated annual report of PT Timah Tbk was created by the company as a rhetorical story to build a positive image and to gain legitimacy from its stakeholders.
Studi Empiris Kekuatan Stabilitas Keuangan Perbankan Syariah di Indonesia Heniwati, Elok
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 8, No 2 (2019): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.784 KB) | DOI: 10.26418/jebik.v8i2.28015

Abstract

The study aims to examine the stability of Islamic banking in Indonesia after the global financial crisis. This study is significant, considering the rapidly growth of Islamic banking in Indonesia and uniqueness of its operating systems and products. By using secondary data from the annual reports of the banking sector listed on the Indonesia Stock Exchange (IDX) for the period from 2013 to 2016, regression analysis with the ZSCORE function (insolvency risk) as the dependent variable and a number of predictor variables (firm-specific, macroeconomic and governance) are used as tools for achieving research objectives. To check the robustness of the research findings, a model with different specifications has been used. The results indicate that profitability and firm size have a significant influence on the insolvency risk (ZSCORE) of banks and empirical factors that influence these risks differ between Islamic banks and conventional banks.
INTRINSIC VALUE DARI PELAPORAN KEANEKARAGAMAN HAYATI Heniwati, Elok; Asni, Nur
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10012

Abstract

Abstrak: Intrinsic Value dari Pelaporan Keanekaragaman Hayati. Penelitian ini berusaha untuk memahami model pengungkapan informasi keanekaragaman hayati oleh industri ekstraktif dan mengevaluasi kesesuaian dengan tujuan regulasi yang mendasarinya. Analisis isi berbasis konsep deep ecology digunakan sebagai metode pada laporan berkelanjutan PT ANTAM periode 2006-2017. Hasil penelitian menunjukkan bahwa pelaporan keanekaragaman hayati dapat dievaluasi dalam kategori sasaran, implementasi, dan evaluasi di mana informasi tentang implementasi menjadi fokus pelaporan. Prinsip-prinsip deep ecology sangat relevan bagi korporasi karena memandu pemikiran dan tindakan manusia ke arah hubungan yang lebih harmonis dan konsisten dengan alam. Abstract: Intrinsic Value of Biodiversity Reporting. This study seeks to understand the biodiversity information disclosure model by the extractive industry and evaluate its compliance with the underlying regulatory objectives. Content analysis is used based on deep ecology concept used as a method in the ongoing report of PT ANTAM for the period 2006-2017. This study indicates that biodiversity reporting can be evaluated in the target, implementation, and evaluation categories where information about implementation is the focus of reporting. The principles of deep ecology are very relevant to corporations because they guide human thoughts and actions toward more harmonious and consistent relationships with nature.
Valuing PSAK 64 in Reducing Conservatism in The Extractive Industry Nella Yantiana; Ricky Ricky; Elok Heniwati
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2549

Abstract

In 2011, the Indonesian Institute of Accountants (IAI) issued PSAK 64, which adopted IFRS 6 concerning exploration for and evaluation of mineral resources. It is assumed that this adoption will improve the quality of financial reporting. This current study examines the impact of PSAK 64 implementation and other related factors on financial statement conservatism. The data were collected by using data from extractive industries listed on the IDX over the period 2009-2010 and 2013-2014 to represent before and after IFRS-based PSAK mandatory implementation respectively. This study develops two regression models to analyze first, factors influence on conservatism before implementing PSAK 64 and second, the influential factors after implementing PSAK 64 by interacting among conservatism factors. The study found that exploration aggressiveness has influenced conservatism and there are no influential factors on conservatism when they interact. Generally speaking, there is a no different level of conservatism before and after implementing PSAK 64. This finding adds a body of literature on the accounting of extractive industry in Indonesia and is prospective for countries having yet adopted IFRS.
HARUSKAH VALUE CREATION HANYA TERDAPAT PADA INTEGRATED REPORTING? Nina Febriana Dosinta; Handi Brata; Elok Heniwati
Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.064 KB) | DOI: 10.18202/jamal.2018.04.9015

Abstract

Abstrak: Haruskah Value Creation Hanya Terdapat pada Integrated Reporting? Penelitian ini bertujuan untuk mengkaji apakah Integrated Reporting (IR) layak dijadikan media tunggal untuk mengungkapkan value creation, atau ada alternatif lain. Penelitian ini menggunakan metode analisis wacana pada pelaporan berkelanjutan beberapa perusahaan di Indonesia. Hasil penelitian menunjukkan bahwa value creation yang merupakan esensi dari IR tidak harus diungkapkan dalam IR. Hal ini disebabkan karena pengungkapan multiple capitals, value creation, dan informasi keberlanjutan tidak hanya diungkapkan dalam IR. Informasi ini juga terdapat dalam annual report dan laporan berkelanjutan pada perusahaan yang tidak menyajikan IR.                                                                                        Abstract: Must Value Creation be Only Included in Integrated Reporting? This research aimed to review whether Integrated Reporting (IR) can became the only medium for disclosing value creation, or there is another alternative. This research used discourse analysis at several companies reporting in Indonesia. The research findings showed that the value creation, that essential in IR, didn’t have to be disclosed in IR. This was due to disclosures of multiple capitals, value creation and sustainability information were not only disclosed in IR. It could be seen in the annual report and sustainability report of the company which doesn’t make IR.
PENGUNGKAPAN RISIKO BANK PASCA KONVERGENSI IFRS Elok Heniwati
INVENTORY: JURNAL AKUNTANSI Vol 6, No 1 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v6i1.10955

Abstract

Pengungkapan risiko perusahaan adalah sangat penting dalam rangka memberikan informasi yang transparan dan membangun kepercayaan para pemangku kepentingan. Kajian ini menyelidiki hubungan antara dua variabel independen, yaitu profitabilitas dan leverage dengan variabel dependen yaitu tingkat pengungkapan risiko setelah IFRS 7 yang telah dikonvergensi menjadi PSAK 60 diterapkan di Indonesia. Dengan mengembangkan Indeks Pengungkapan Risiko berbasis pada standar tersebut, kajian ini menggunakan metodologi estimasi regresi linier berganda untuk menganalisis data penelitian. Hasil penelitian menunjukkan bahwauji yang menghipotesiskan hubungan antara profitabilitas dengan tingkat pengungkapan risiko bank (H1, H2 dan H3) menunjukkan bahwa profitabilitas kecuali ROE (RtE) memiliki hubungan yang linier dan signifikan. Demikian juga dengan variabel leverage yang diukur dengan DAR. Namun, hubungan antara variabel leverage yang diukur dari DER tidak signifikan.
Which Retail Firm Characteristics Impact On Financial Distress? Elok Heniwati; Erlina Essen
Jurnal Akuntansi dan Keuangan Vol. 22 No. 1 (2020): MAY 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.228 KB) | DOI: 10.9744/jak.22.1.30-36

Abstract

This study is to examine whether liquidity, profitability, leverage, sales growth, operating capacity, and size have influenced on financial distress by using retail industry that listed in the Indonesia Capital Market. Sample determination basing on purposive sampling results 19 companies with complete data over the observation period (2014-2018). Data was manually collected from the website, www.idx.com. By using logistic regression, the findings show that profitability and leverage have significant influenced on financial distress. Moreover, predictor liquidity, sales growth, operating capacityand firm’s size have no relationship with financial distress.
Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry? Helisa Noviarty; Ayu Puspitasari; Elok Heniwati
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.555 KB) | DOI: 10.9744/jak.23.1.15-23

Abstract

The purpose of this study is to examine the effect of the Internal Auditor and Audit Committee on Audit Report Lag (ARL) and the moderating effect of Company Size on the relationship between the Internal Auditor and the Audit Committee on ARL. Using mining sector companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2018, this study results in the number of observations of 99 cases. The results show that the Internal Auditor and Audit Committee have a negative effect on ARL. The result also shows that Company Size has a moderating effect on the influence of the Internal Auditor and Audit Committee on ARL.
RELEVANSI PENERAPAN IFRS PADA INDUSTRI PERBANKAN Elok Heniwati
Jurnal Aplikasi Akuntansi Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i2.139

Abstract

Relevansi nilai yang mengacu pada kegunaan informasi akuntansi ini dimaknai sebagai kemampuan informasi laporan keuangan untuk memengaruhi harga pasar saham. Ia merupakan aspek penting untuk mengukur kebermanfaatan informasi akuntansi yang merepresentasikan nilai sekarang dari perkiraan arus kas bersih masa depan. Kajian ini menyelidiki hubungan antara dua variabel indpenden, yaitu laba per saham dan nilai buku ekuitas dengan laba dependen yaitu harga saham dari bank yang terdaftar di pasar saham Indonesia selama kurun waktu tujuh tahun (2013-2019). Penelitian ini menggunakan metodologi estimasi standar yaitu regresi linier berganda metode generalized least square (GLS) untuk mengatasi masalah heterokedastisitas dan autokorelasi. Hasil penelitian menunjukkan bahwa variabel-variabel akuntansi (laba per saham, nilai buku ekuitas per saham dan ukuran perusahan) secara bersamaan menjadi faktor penting dalam menjelaskan harga saham.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN PADA LAPORAN KEUANGAN TAHUNAN PERUSAHAAN PROPERTI DAN REAL ESTATE Elok Heniwati; Erma Yani
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 2, No 1 (2011): Jurnal Ekonomi, Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1411.999 KB) | DOI: 10.26418/jebik.v2i1.700

Abstract

The objective of this study is to examine the influence of firm size, debt to equity ratio, board of commissioner size, and return on equity to full disclosure of annual report. This study takes sample from 23 companies in the property and real estate sector listing at the Indonesian Stock Exchange, which were published in financial report from 2007-2010. This research uses multiple regression analysis as research analysis.The results of this study show that simultantly there is a significant influence between firm charasterictics and full disclosure of annual report. Partially, firm size has positive sign to full disclosure of annual report. Meanwhile, debt to equity ratio, board of commissioner size and return on equity has negative sign to full disclosure of annual report. It means that firm size influences to full disclosure of annual report. Otherwise, debt to equity ratio, board of commissioner size and return on equity has no influence to full disclosure of annual report.