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All Journal Jurnal Riset Akuntansi dan Keuangan Dharma Bakti Journal of Business and Information System
Adyaksana, Rahandhika Ivan
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Apakah Pengungkapan Informasi Lingkungan Memoderasi Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Nilai Perusahaan? Hapsoro, Dody; Adyaksana, Rahandhika Ivan
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i1.19739

Abstract

Tujuan penelitian ini untuk menguji pengaruh kinerja lingkungan dan biaya lingkungan terhadap nilai perusahaan dengan pengungkapan informasi lingkungan sebagai variabel moderasi. Kinerja lingkungan diukur dengan menggunakan peringkat yang diperoleh perusahaan dalam Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan (PROPER) yang diadakan oleh Kementerian Lingkungan Hidup dan Kehutanan. Biaya lingkungan diukur dengan rasio total biaya lingkungan dibagi dengan laba bersih setelah pajak. Pengungkapan informasi lingkungan diukur dengan checklist yang dikembangkan berdasarkan item lingkungan yang terkandung dalam Indeks GRI G4. Nilai perusahaan diukur dengan rasio Tobin Q. Populasi perusahaan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data penelitian diperoleh dari situs web Bursa Efek Indonesia dan situs web masing-masing perusahaan. Analisis data dalam penelitian ini menggunakan partial least square (PLS) menggunakan perangkat lunak WarpPLS. Hasil pengujian menunjukkan bahwa kinerja lingkungan tidak mempengaruhi nilai perusahaan. Biaya lingkungan berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sementara pengungkapan lingkungan memoderasi pengaruh kinerja lingkungan dan biaya lingkungan terhadap nilai perusahaan. Abstract. The purpose of this study is to test the effect of environmental performance and environmental costs on company value with environmental information disclosure as a moderating variable. Environmental performance was measured using ratings obtained by the company in the Corporate Performance Rating Program in Environmental Management (PROPER) held by the Ministry of Environment and Forestry. Environmental costs are measured by the ratio of total environmental costs divided by net income after tax. Disclosure of environmental information is measured by a checklist developed based on environmental items contained in the GRI G4 Index. Company value is measured by the Tobin’s Q ratio. The population of the company is manufacturing companies listed on the Indonesia Stock Exchange. Research data were obtained from the Indonesia Stock Exchange website and the website of each company. Data analysis in this study used partial least square (PLS) using WarpPLS software. The test results show that environmental performance does not affect on firm value. Environmental costs have a negative and significant effect on firm value. While environmental disclosure moderates the effect of environmental performance and environmental costs on company value.
Meningkatkan kinerja pemerintah daerah dengan transparansi dan akuntabilitas Adyaksana, Rahandhika Ivan; Alqurani, Lutfi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 2 No 2 (2020): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v2i2.74

Abstract

This research aims to determine the effect of accountability and transparency on the performance of local governments. The method used in this research is quantitative. The data used was primary data and obtained by visiting the location directly (field research) and providing a research questionnaire to the respondent. The research population was consisted of employees working in SKPD of Bantul Regency. Total population is 29 SKPD in Bantul Regency. The sample selection method uses purposive sampling technique. Total sample is 86 respondents were obtained by distributing questionnaires in 2019. Data were analyzed using multiple linear regression. The variables in this study are Accountability (X1), Transparency (X2) and Government Performance (Y). The results of the study prove that accountability and transparency have a significant and positive effect on government performance
Pelatihan Berkelanjutan Pengelolaan Limbah Sampah Dusun Klithak, Ngluwar, Kabupaten Magelang Adhivinna, Vidya Vitta; Diansari, Rani Eka; Adyaksana, Rahandhika Ivan; ennisa; Purnama, Hari
DHARMA BAKTI Dharma Bakti- Vol 4 No 2 - Oktober 2021
Publisher : LPPM IST AKPRIND Yogyakarta

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Abstract

Community service was held in Klitak Sub-Village, Pakunden Village, Ngluwar District, Magelang Regency. This devotional activity is in the form of coaching, counseling, and mentoring in the processing of household waste in order to help reduce environmental pollution. In addition, it can also produce a product from waste that can increase people's income. The purpose of this community service program is to educate the community about waste management, this activity is an ongoing activity of the community service program that has been implemented before. This activity is expected to complete the previous activities that only focus on sorting waste alone have not been focused primarily on waste management. This service activity is carried out with a duration of approximately 2 hours each arrival according to the scheduled time and agreed together with the villagers and village officials.
Determinan adopsi e-commerce dan dampaknya pada usaha mokro kecil dan menengah (UMKM) Pangesti, Sinta Dwi; Adyaksana, Rahandhika Ivan
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 2 (2021): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i2.100

Abstract

This study aims to determine the effect of organizational readiness, technological readiness and the external environment on e-commerce adoption and the effect of e-commerce adoption on the performance of MSMEs (Micro Small Medium Enterprises) in Sleman Regency. The sampling method used is purposive sampling. The data used in this study is primary data with data collection techniques using questionnaires. Hypothesis testing tool using SEM-PLS. Analysis of research data involving 150 in Sleman Regency. The results of hypothesis testing indicate a significant influence between organizational readiness on e-commerce adoption, technology readiness on e-commerce adoption, external environment on e-commerce adoption, and e-commerce adoption on MSMEs performance,
Co-Authors Alqurani, Lutfi Diansari, Rani Eka Dody Hapsoro, Dody ennisa Hari Purnama, Hari Pangesti, Sinta Dwi Vidya Vitta Adhivinna, Vidya Vitta