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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Bisnis Jurnal Abdi Masyarakat (JAM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences MOVE: Journal of Community Service and Engagement Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting and Finance Management (JAFM) JIPkM Jurnal Pena-Mas Akuntansi

Erna Setiany

Universitas Mercu Buana

Author-ID : 1596258

Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 17 Documents Claim Missing Document

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Articles

Title

Pengaruh Voluntary Disclosure of Financial Information dan CSR Disclosure terhadap Earning Response Coefficient Hesti Fitriani; Erna Setiany
Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v14i2.158

The purpose of this study is to determine the effect of voluntary disclosure of financial information and CSR disclosure to earning response coefficient on manufacturing companies listed in Indonesian Stock Exchange in 2010-2012. This study use disclosure index proposed by Setiany (2013) to measure the scope of the voluntary disclosure of financial information. As for the CSR Index, adapted from Sembiring (2005), which measures the scope of CSR disclosure. Earnings response coefficient is measured by cumulative abnormal return regression (CAR) with unexpected earnings (EU) ± 5 (five) days in the period from the date of issuance window annual report. This study uses multiple regression analysis. Samples of this research are 75 companies listed on Indonesia Stock Exchange in 2010-2012. The results indicated that voluntary disclosure of financial information have no significant effect on earnings response coefficient, while CSR disclosure has a positive effect on earnings response coefficients

Pelapor Kecurangan: Persepsi Kerugian Personal, Status Pelanggar, Dukungan dan Perlindungan Organisasi Erna Setiany; Annisa Hakim Zamzami; Sri Wahyu Agustiningsih
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Employee participation as a whistleblower is still low. This is due to various factors that make employees reluctant to report the fraud they have encountered, such as perceptions of personal loss and the status of offenders. On the other hand, there are factors that allow employees to blow the whistle, such as organizational support and protection. Thus, this study examines personal cost factors, offender status, organizational support and protection against internal whistleblowing intentions. Respondents of this study were 112 accounting students who have worked in both the private and government sectors in DKI Jakarta. The results showed that only organizational protection had a significant effect on internal whistleblowing intentions. Meanwhile, personal costs, violator status, and organizational support have no significant effect on internal whistleblowing intentions.Partisipasi karyawan menjadi whistleblower masih tergolong rendah. Hal ini disebabkan oleh berbagai faktor yang membuat karyawan enggan untuk melaporkan kecurangan mereka temui, seperti persepsi kerugian pribadi dan status pelanggar. Dilain sisi terdapat factor yang memungkinkan karyawan untuk melaporkan kecurangan, seperti dukungan dan proteksi organisasi. Dengan demikian penelitian ini menguji faktor persepsi kerugian pribadi, status pelanggar, dukungan dan proteksi organisasi terhadap niat pelaporan kecurangan internal. Responden penelitian ini adalah 112 mahasiswa akuntansi yang sudah bekerja baik sektor swasta maupun pemerintahan di DKI Jakarta menggunakan kuisioner dan dianalisis menggunakan SEM berbasis kovarian dengan Smart PLS 2.0. Hasil penelitian menunjukkan bahwa hanya perlindungan organisasi yang signifikan berpengaruh terhadap niat pelaporan kecurangan internal. Sedangkan spersepsi kerugian pribadi, status pelanggar, dan dukungan organisasi tidak signifikan berpengaruh terhadap niat pelaporan kecurangan internal.

Pengaruh Corporate Governance Terhadap Pengungkapan Forward-Looking Information Irma Novia; Niki Lukviarman; Erna Setiany
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study investigated the influence of corporate governance on the disclosure of forward looking information The Secondary data for the study collected from annual report of consumer goods industry manufacturing companies that listed in Indonesia Stock Exchange for 2017-2019, by using purposive sampling technique, 122 annual reports were obtained as the research sample. Model Analysis in this research is multiple linear regression analysis models. The results of this study showed that the board size and the frequency of audit committee meetings has a positive and significant effect on disclosure of forward looking information, the proportion of independent audit committees has a negative and significant effect on disclosure of forward looking information and the proportion of board independence, public ownership and audit quality have no significant effect on disclosure of forward looking information.Penelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap pengungkapan forward looking information. Data sekunder yang digunakan dalam penelitian ini yaitu data dari laporan tahunan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019, dengan teknik purposive sampling didapatkan 122 laporan tahunan sebagai sampel penelitian. Untuk pengujian hipotesis, peneliti menggunakan model analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran dewan komisaris dan frekuensi rapat komite audit berpengaruh positif dan signifikan terhadap pengungkapan forward looking information, proporsi komite audit independen berpengaruh negatif dan signifikan terhadap pengungkapan forward looking information dan proporsi komisaris independen, kepemilikan publik dan kualitas audit tidak berpengaruh signifikan terhadap pengungkapan forward looking information.

Determinant of Intellectual Capital Disclosure in Indonesian Listed Companies Nahda Meiriza; Niki Lukviarman; Erna Setiany
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.852

This study aims to evaluate and analyze the factors (firm size, profitability, leverage, audit firm type, and industry type) of intellectual capital disclosure (ICD) in the annual reports of Indonesian listed businesses. The information was extracted from the 2020 annual reports of 71 selected publicly traded corporations. The sample technique incorporated stratified sampling. In this study, multiple linear regression analysis models are used for model analysis. The conclusions that can be derived from this study based on the data analysis findings and the prior discussion are that firm size and industry type were proven to be determinants of ICD in the annual reports of Indonesian listed companies, implying that they have some influence on the ICD. Conversely, the findings of this study's variables for profitability, leverage, and audit firm type indicate that these factors have no significant impact on the extent of ICD. Penelitian ini bertujuan untuk mengevaluasi dan menganalisis faktor-faktor (ukuran perusahaan, profitabilitas, leverage, jenis perusahaan audit, dan jenis industri) dari pengungkapan modal intelektual (ICD) dalam laporan tahunan perusahaan terdaftar di Indonesia. Informasi tersebut diambil dari laporan tahunan tahun 2020 dari 71 perusahaan publik terpilih. Teknik pengambilan sampel yang digunakan adalah stratified sampling. Dalam penelitian ini, model analisis regresi linier berganda digunakan untuk analisis model. Kesimpulan yang dapat diambil dari penelitian ini adalah bahwa ukuran perusahaan dan jenis industri terbukti menjadi penentu ICD dalam laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia, yang menyiratkan bahwa mereka memiliki pengaruh terhadap ICD. Sebaliknya, temuan variabel penelitian ini untuk profitabilitas, leverage, dan jenis perusahaan audit menunjukkan bahwa faktor-faktor ini tidak berpengaruh signifikan terhadap tingkat ICD.

Co-Authors Anees Janee Ali Angela Dirman Annisa Hakim Annisa Hakim Z Annisa Hakim Zamzami Ari Wibowo Darma, Nasya Saniyah Deden Tarmidi, Deden Dwi Santoso DWI SANTOSO Febrianingsih Putri Fita Dwi lestari Hesti Fitriani Irma Novia Iwan Setiadi Khozaeni Bin Rahmad Nahda Meiriza Narita Pravitasari Niki Lukviarman, Niki Ramsey Ramli Sri Wahyu Agustiningsih Syamsudin Syamsudin Syamsudin Syamsudin Vicky Firmando

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