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Interactive Control System Analysis On Corporate Sustainability Performance : Good Corporate Governance as Mediating Variable Triwacananingrum, Wijaya
AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p47-56

The purpose of this research is to test how the measurement of interactive control system can improve corporate sustainability performance through good corporate governance. This research is a survey study with the object of research of decision makers of echelon 2 and up level in Semen Indonesia, by distributing questionnaires. In analyzing the data used structural equation modeling. Measurement model to test reliability and validity while the model structural measurement is measured by the mean R2 for the dependent variable and the path coefficient test. Out of 39 questionnaires collected, 33 questionnaires were eligible for processing. The results showed a positive relationship between Interactive Control on Corporate Governance, negative relationship between Corporate Governance to Sustainability Corporate Performance, and positive relationship between Interactive Control to Sustainability Corporate Performance. So the interactive control system can directly improve corporate sustainability performance, while good corporate governance. Can not mediate the relationship of interactive control system and corporate sustainability performance.

Interactive Control System Analysis On Corporate Sustainability Performance : Good Corporate Governance as Mediating Variable Triwacananingrum, Wijaya
AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p47-56

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON DISCLOSURE OF SUSTAINABILITY REPORT Wijaya Triwacananingrum; Ellesia Briohny Gunawan; Shelly Lolitha; Velda Verika
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3654

This study aims to analyze the effect of Good Corporate Governance (GCG) which is proxied by independent commissioners, audit committees, managerial ownership, governance committees, and Financial Performance proxied by profitability, and leverage on disclosure of sustainability reports, using quantitative logistic regression methods and samples chosen using a purposive sampling method from annual report data and sustainability reporting published in 2018, published by the Indonesia Stock Exchange (IDX), obtained 249 research samples. The results of this study are the audit committee and the governance committee show a positive and significant effect on the sustainability report disclosure, while the independent board of commissioners, managerial ownership, profitability, and leverage do not show a significant effect on the sustainability report disclosure.

THE IMPACT OF CORPORATE GOVERNANCE ON THE TENDENCY OF SUSTAINABILITY REPORTING Wijaya Triwacananingrum; Benedictus Daniel Pradipta See; Irene Monica Plesley; Jessica Tedja
Jurnal Pendidikan Akuntansi Indonesia Vol 19, No 1 (2021): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v19i1.39240

This study aims to investigate the association between corporate governance and sustainability reports. We use binary logistic analysis in service industry companies listed on the IDX in 2018 to observe the relations between probability of the sustainability reporting and various factors related to corporate governance, including the capacity of the directors, the capacity of the commissioner, the capacity of the audit committees, and the independence of the directors. The result shows that there were significant differences between some of the corporate governance factors and the probability of reporting the sustainability report. Particularly in the capacity of the directors, where companies with higher number of board members and the frequency of board meetings have a higher probability of reporting sustainability reports. Then, the capacity of the audit committee, where companies with higher frequency of committee meetings have a higher probability to report sustainability reporting. This study adds information about corporate governance and sustainability reports. In addition, this study also provides empirical evidence and also provides suggestions that can be used by regulators in Indonesia on how the probability to report the sustainability reporting can be improved by enhancing the quality of corporate governance in the companies.

ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN TERHADAP FIRM VALUE PADA INDEKS SAHAM LQ 45 YANG TERDAFTAR DI BEI Jovita Marcella; Wijaya Triwacananingrum
Jurnal Pendidikan Akuntansi Indonesia Vol 16, No 1 (2018): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Corporate Social Responsibility (CSR) dan kinerja keuangan terhadap firm value perusahaan. Populasi dalam penelitian ini adalah perusahaan LQ 45 yang terdaftar di BEI periode 2012-2016. Teknik pengambilan sampel dilakukan dengan metode purposive sampling dan berdasarkan kriteria yang telah ditentukan maka jumlah sampel yang diperoleh dalam penelitian adalah sebanyak 110 sampel perusahaan LQ 45 yang berturut-turut melaporkan laporan keuangan dengan lengkap serta menerapkan praktik CSR selama periode 2012-2016. Hasil penelitian ini membuktikan bahwa secara parsial profitabilitas (ROA) dan leverage (DR) perusahaan berpengaruh signifikan terhadap nilai perusahaan, jadi kondisi kinerja keuangan perusahaan berpengaruh terhadap minat investor dalam berinvestasi dan ketika debt ratio meningkat maka nilai perusahaan juga meningkat. Sedangkan pengungkapan CSR dan likuiditas (CR) perusahaan secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan. Namun , jika dilihat secara bersamaan keduanya pengungkapan CSR dan kinerja keuangan memiliki pengaruh signifikan terhadap nilai perusahaan. Kata kunci : Corporate Social Responsibility, Return On Asset, Current Ratio, Debt Ratio dan Price to Book Value

Reaksi Investor atas Laporan Keberlanjutan: Keberagaman Gender Direksi dan Independensi Direksi sebagai Variabel Moderasi Redilla Wisman; Wijaya Triwacananingrum
E-Jurnal Akuntansi Vol 31 No 12 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i12.p01

The Triple Bottom Line approach makes the company start to consider its non-financial reports as an added value for its stakeholders. moderating gender diversity and independent directors. The study used judgment sampling in sampling. The number of samples is 132 data from industrial sector companies and mineral resources in the 2018 - 2020 SGX. The data analysis technique in this study uses multiple linear regression. Investor reactions are measured based on cumulative abnormal returns with an event span of seven days. Sustainability reports are measured by reference to the standard GRI index. The results show that the quality of sustainability reports has no significant effect on investor reactions, the gender diversity of directors is not significant in strengthening the relationship between sustainability reports and investor reactions, and the independence of directors plays a significant role in strengthening the relationship between the quality of sustainability reports and investor reactions. Keywords : Investors’ Reaction; Sutainability Report; Board Gender Diversity; Board Independence.

ANALISA GOOD CORPORATE GOVERNANCE , PENGARUHNYA PADA FINANCIAL PERFORMANCE DI PERUSAHAAN YANG TERDAFTAR PADA CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) Angela Merici Biuty; Wijaya Triwacananingrum
Monex: Journal of Accounting Research Vol 7, No 2 (2018)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v7i2.946

Tulisan ini meneliti dengan menganalisa Good Corporate Governance (GCG) serta pengaruhnya pada financial performance perusahaan dengan variabel independen skor CGPI (Corporate Governance Perception Index) dipakai sebagai deteksi diterapkannya GCG, sedangkan variabel dependen kinerja keuangan menggunakan rasio profitabilitas yang di proksikan dalam Return on Equity (ROE), Net Profit Margin (NPM), dan Earning’s Per Share (EPS). Variabel control dalam penelitian ini yaitu size dan leverage. Penelitian ini menggunakan sampel yang diperoleh dengan purposive sampling, dimana peneliti menetapkan kriteria penerapan GCG oleh perusahaan-perusahaan yang telah dipilih serta yang terdaftar di Bursa Efek Indonesia (BEI) selama 6 tahun. Laporan CGPI tahun 2011-2016 dan financial report tahun 2011-2016 merupakan data yang diambil untuk di analisa dalam penelitian ini. Sedangkan dalam menguji hipotesis menggunakan metode statistik melalui analisis regresi berganda. Analisa data penelitian ini dilengkapi dengan uji statistik deskriptif, uji normalitas, uji multikolinearitas, uji autokorelasi, dan uji heteroskedastisitas, uji koefisien determinasi, uji-F, dan uji-t. Penelitian ini menunjukkan hasil: (1) Penerapan GCG tidak berpengaruh positif pada kinerja keuangan perusahaan yang dinyatakan dengan ROE, (2) Penerapan GCG tidak berngaruh positif terhadap kinerja keuangan perusahaan yang dinyatakan dalam NPM, dan (3) Penerapan GCG berpengaruh positif terhadap kinerja keuangan perusahaan yang dinyatakan dalam EPS. Kata Kunci: Good Corporate Governance (GCG), Return on Equity (ROE), Net Profit Margin (NPM), dan Earning’s Per Share (EPS), Corporate Governance Perception Index (CGPI)

Interactive Control System Analysis On Corporate Sustainability Performance : Good Corporate Governance as Mediating Variable Wijaya Triwacananingrum
AKRUAL: JURNAL AKUNTANSI Vol 10 No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p47-56

The purpose of this research is to test how the measurement of interactive control system can improve corporate sustainability performance through good corporate governance. This research is a survey study with the object of research of decision makers of echelon 2 and up level in Semen Indonesia, by distributing questionnaires. In analyzing the data used structural equation modeling. Measurement model to test reliability and validity while the model structural measurement is measured by the mean R2 for the dependent variable and the path coefficient test. Out of 39 questionnaires collected, 33 questionnaires were eligible for processing. The results showed a positive relationship between Interactive Control on Corporate Governance, negative relationship between Corporate Governance to Sustainability Corporate Performance, and positive relationship between Interactive Control to Sustainability Corporate Performance. So the interactive control system can directly improve corporate sustainability performance, while good corporate governance. Can not mediate the relationship of interactive control system and corporate sustainability performance.

The Disclosure Effect of Sustainability Reporting and Financial Statements on Investment Efficiency: Evidence in Indonesia Devina Rizky Amalia; Wijaya Triwacananingrum
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.512

This study aims to provide empirical evidence regarding the effect of the quality of financial statements and the intensity of reporting on a company’s sustainability efforts on investment efficiency. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) sectors in 2018–2019. This study implemented a purposive sampling technique. The population derives from 52 companies with a combined sample of 104 data, uses multiple linear regression, and performs a classical assumption test. Hypothesis testing in this study used a simultaneous significance test and partial regression test appropriately. This study found that the quality of financial reports directly affects investment efficiency. The intensity of the sustainability report does not affect the company's investment efficiency; therefore, the sustainability report does not become a reference point for making investment decisions for greater efficiency. The author concluded that non-financial information does not affect investment decisions. This research proves that public companies in Indonesia can use financial reports to affect investment efficiency, whereas sustainability reports cannot be used for this purpose.

PENGARUH BOARD CHARACTERISTIC TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN Maria Euginia; Wijaya Triwacananingrum
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i1.2536

Abstract – The purpose of this study is to see how characteristics of the board of directors affect the disclosure of sustainability reports. This study collects samples through purposive sampling technique. A total of 135 sample data were taken from companies in Indonesia that were included in the Kompas 100 index, for three consecutive years, which disclosed sustainability reports. The year under study is the latest and closest year, 2018-2020. Disclosure of sustainability reports will use the GRI Sustainability Report Disclosure Index (SRDI) indicator (2018) with a total assessment of 250 indicators, each indicator listed will be given a value of one. The size of the board of directors will be using the natural logarithm of board size. Board gender diversity from both sides will use their respective proportions to the entire board of directors. The STATA program was used in this study because it was considered the most suitable for the research technique. This research resulted in board size having a significant and positive effect on the disclosure of sustainability reports. Board diversity from female on board has an effect but not significantly on the disclosure of sustainability reports. Finally, board diversity from male on board also has an effect but not significantly on the disclosure of sustainability reports. Keywords: Board Characteristic; Sustainability Report Disclosure; Board Size; Board Diversity

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