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All Journal AKUNTABILITAS Jurnal Akuntansi Kontemporer Accounting Analysis Journal Jurnal RAK (Riset Akuntansi Keuangan) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS The Accounting Journal of Binaniaga JRB-Jurnal Riset Bisnis Jurnal ULTIMA Accounting STATERA: Jurnal Akuntansi dan Keuangan Journal of Accounting Auditing and Business JASF (Journal of Accounting and Strategic Finance) Dinasti International Journal of Education Management and Social Science Jurnal Akuntansi Bisnis Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Accounting Profession Journal (APAJI) Jurnal Dharma Bhakti Ekuitas Jurnal Ilmu Manajemen & Ekonomika Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan Ekonomi JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat)
Ardillah, Kenny
Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Mathematics Social Sciences Other

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The Impact of Characteristics, Independence, Diversity, and Activities of the Board of Director on the Sustainable Development Goals Disclosure Kenny Ardillah
Dinasti International Journal of Education Management And Social Science Vol 4 No 2 (2022): Dinasti International Journal of Education Management and Social Science (Decembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v4i2.1584

Abstract

The role of the board of director is very important in disclosing the Sustainable Development Goals because most of the company's leadership with a higher number of directors, the existence of independent directors, directors with diversity, and an adequate number of board of director meetings can determine the company's sustainability strategy. This study aims to analyze the commitment of the board of director to Sustainable Development Goals disclosure in public companies by proving the influence of characteristics (size of the board of director), independence (proportion of independent directors), diversity (presence of female directors), and activity of the board of director (number of board of director meetings) on Sustainable Development Goals disclosure. This research is a quantitative research with documentation as data collection method. The sample of this research is a financial sector public company listed on the Indonesia Stock Exchange from 2019-2021. The data analysis method used in this study is multiple linear regression with the panel data approach. The results of this study are that there is a positive effect of the presence of directors at board of director meetings on the disclosure of Sustainable Development Goals which has been controlled by profitability and firm size. The results of other studies are that there is no effect of the size of the board of director, the proportion of independent directors, the presence of female directors, and the number of board of director meetings on the Sustainable Development Goals disclosure which have been controlled by profitability and firm size.
THE IMPACT OF OWNERSHIP STRUCTURE ON FIRM VALUE IN THE BANKING SECTOR COMPANIES Siti Paras Ubuddiyah; Kenny Ardillah
Jurnal Akuntansi Kontemporer Vol 15, No 1 (2023)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i1.4033

Abstract

Research Purpose. This research aims to determine the effect of managerial ownership, foreign ownership, and family ownership on firm value.Research Method. This research uses quantitative methods. The population in this study is banking companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample was determined by purposive sampling technique and obtained 88 research samples based on specific criteria. The analytical method used is descriptive statistical analysis, panel data regression analysis, classical assumption test, and multiple linear regression analysis.Research Result and Findings. The results showed that managerial ownership and foreign ownership had an insignificant negative effect on firm value and family ownership had a significantly positive effect on firm value.
Do Environmental Performance, Feminism in Commissioner, Female Audit Committee, and Corporate Visibility Affect Corporate Environmental Disclosure? Kenny Ardillah
JASF Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : JASF

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Abstract

 The company should not separate developing business activities from society's externalenvironment. Instead, the companies should protect the external environment, so manycompanies need to improve the sustainability of their companies to be better through corporate environmental disclosure. This study aims to examine and analyze the effect of environmental performance, feminism in commissioners, female audit committees, and corporate visibility towards corporate environmental disclosure, controlled by profitability and liquidity. One hundred samples were obtained from the mining companies listed on the Indonesia Stock Exchange from 2015 to 2019 and analyzed using the multiple linear regression method. This study proved that female audit committees could positively influence corporate environmental disclosure. On the other hand, this study found that environmental performance, feminism in commissioners, and corporate visibility couldn't affect corporate environmental disclosure. This result of the study can be used by the company's management to help companies provide more thorough supervision of decisions made by management related to social responsibility activities carried out by the female audit committee and monitor the quality of environmental disclosure more effectively. For investors, the results of this study are expected to provide information to investors about the importance of female audit committee members' existence in supporting the community's welfare.
How Do Social Contribution Value and Ownership Structure Influence Corporate Sustainable Growth in State-Owned Companies in Indonesia? Kenny Ardillah
JASF Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : JASF

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Abstract

This study aims to prove empirically social contribution value, ownership concentration, and ownership circulation have a positive influence on corporate sustainable growth which is controlled by leverage and profitability. This study theory focuses on agency theory and stakeholder theory. The study sample focuses on state-owned companies listed on the Indonesia Stock Exchange in the 2014-2019 period. The data of this study’s sample used certain selection criteria with the use of the purposive sampling method to obtain 83 data that became the study sample. Data were analyzed using the multiple regression analysis methods. The results of this study indicate that social contribution value doesn’t influence corporate sustainable growth which is controlled by leverage and profitability. Ownership concentration and ownership circulation don’t influence corporate sustainable growth which is controlled by leverage and profitability. The social contribution value is a form of social and environmental responsibility for the company's operations towards stakeholders that don’t support the corporate sustainable growth of the company in the long term. The spread of the company’s share ownership structures that traded highly and weren’t concentrated on certain parties of shareholders can’t support the implementation of decisions made by management to increase the corporate sustainable growth. Because of its limitations, future studies can reflect the extent to which the assessment of corporate social contributions is carried out by one sector of a company other than state-owned companies.
PELATIHAN PEMBUATAN LAPORAN KEUANGAN RUMAH TANGGA DI TELUK JAMBE Kenny Ardillah
JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Vol. 1 No. 2 (2023): JITER-PM
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.247 KB) | DOI: 10.35143/jiter-pm.v1i2.6007

Abstract

Pandemi Covid-19 yang awalnya muncul di Tiongkok pada akhir tahun 2019 membawa berbagai dampak ekonomi seperti masalnya gelombang pemutusan hubungan kerja dan banyak perusahaan yang gulung tikar akibat rendahnya daya beli masyarakat. Berbagai persoalan keuangan keluarga seperti pengaturan kebutuhan keluarga dan keperluan tak terduga lainnya sementara pendapatan keluarga yang cenderung tidak bertambah atau bahkan menurun pada pada saat pandemi Covid-19 berakibat pada terganggunya stabilitas perekonomian keluarga dan keuangan rumah tangga. Kegiatan Pengabdian Kepada Masyarakat diselenggarakan oleh program studi akuntansi berupa pelatihan dalam menjawab permasalahan yang dialami oleh warga Desa Sukaluyu di Teluk Jambe terkait pembuatan laporan keuangan rumah tangga pada tanggal 23 September 2022. Sasaran kegiatan Pengabdian kepada Masyarakat adalah warga Teluk Jambe di Karawang khususnya Ibu Rumah Tangga yang sekaligus merupakan pelaku UMKM di bidang makanan dan kafe yang mengalami permasalahan perencanaan dan pengelolaan keuangan rumah tangga. Pelatihan pembuatan laporan keuangan bagi warga Desa Sukaluyu di Teluk Jambe telah terlaksana dengan baik dengan evaluasi hasil pelatihan yang secara rata-rata sudah memuaskan peserta dengan skor rata-rata 4.31 dari total skor sebanyak 5. Kegiatan Pengabdian Kepada Masyarakat ini diharapkan dapat dilanjutkan pada tahun berikutnya dengan memberikan pelatihan lanjutan terkait perencanaan keuangan atau pelatihan baru terkait pengelolaan keuangan bisnis UMKM.
DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA Kenny Ardillah; Anindya Larassati
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i2.53

Abstract

Many go public companies compete to maintain their business and gain stakeholders’ trust. The company has a responsibility to provide financial statements following Financial Accounting Standard. This research aims to test the influence of the Public Accounting Firm’s reputation, the client’s firm size, and the opinion shopping on the acceptance of going concern audit opinion. The data collection used in this study is from secondary sources from the annual and financial reports. Based on purposive sampling considering specific criteria, 42 samples and 210 data were obtained in this study. The results showed that Accounting Public Firm’s reputation and opinion shopping did not affect the acceptance of going concern audit opinion. The client’s firm size affects the acceptance of going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.
The Effect of Tax Amnesty, Understanding of Taxation, Tax Sanctions, and Tax Service Quality to Micro, Small, and Medium Enterprises Taxpayer Compliance During Covid-19 Kenny Ardillah; Nabila Maharani Santoso
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.48513

Abstract

This research aims to determine the effect of tax amnesty, understanding of taxation, tax sanctions, and service quality on Micro, Small, and Medium Enterprises' taxpayer compliance during COVID-19. The research population is Micro, Small, and Medium Enterprises taxpayers registered at Pratama Jakarta Pulo Gadung’s Tax Office. The sample of this research was determined using the Slovin method, with 99 respondents obtained. This research uses multiple regression analysis as a data analysis method. This research proves tax amnesty and service quality do not significantly influence Micro, Small, and Medium Enterprises' taxpayer compliance. Understanding taxation and tax sanctions positively affects Micro, Small, and Medium Enterprises' taxpayer compliance.
The Impact of Integrity, Professionalism, and Self-Efficacy of Auditors on Audit Quality Kenny Ardillah; Rebecca Angelina
JRB-Jurnal Riset Bisnis Vol 5 No 1 (2021): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v5i1.2554

Abstract

Audit quality is a finding of violations by the auditor in recording the client's financial statements. Audit quality is strongly influenced by the auditor as the party auditing the financial statements, so the auditor needs to follow and carry out his duties by the auditing standards that apply during the audit process. This investigation expects to analyze the impact of integrity, professionalism, and self-efficacy of auditors on audit quality. The populace in this investigation were all autonomous auditors who work in Public Accounting Firm which are enlisted with the Republic of Indonesia's Financial Audit institution. The sampling technique used in this study was simple random sampling. Data collection techniques in this study using library research and questionnaires. Hypothesis testing in this study uses multiple regression data analysis techniques using SPSS version 25.0. The results of this study indicate that integrity, professionalism, and self-efficacy have a positive effect on audit quality. The implications of this research are academic implications to determine the factors that can affect audit quality and can be used as material for developing research and knowledge, especially in the field of accounting related to audit quality and practical implications for developing further research in the auditing field.
The Role of Ownership Structure in Moderating The Relationship Between Tax Avoidance, Corporate Social Responsibility Disclosure, and Firm Value Kenny Ardillah; Ririn Breliastiti; Temy Setiawan; Nera Marinda Machdar
Accounting Analysis Journal Vol 11 No 1 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i1.58613

Abstract

Purpose: The company’s existence can be maintained by increasing the firms value every period, which will affect the welfare of investors. This study aims to examine and analyze the effect of tax avoidance, corporate social responsibility disclosure on firm value with managerial ownership as a moderating variable. Method: This study uses a sample of mining companies listed on the Indonesia Stock Exchange for 2016-2019. In this study, tax avoidance uses the Effective Tax Rate proxy, and corporate social responsibility disclosure uses the Corporate Social Responsibility Index. Firm value is measured using Tobin’s Q, and ownership structure as a moderating variable is measured by managerial and institutional ownership proxies. Findings: The results showed that tax avoidance and corporate social responsibility disclosure had no effect on firm value with firm size and capital intensity as control variables. Managerial ownership and institutional ownership significantly impact the relationship between tax avoidance and firm value with firm size and capital intensity as control variables. Managerial ownership and institutional ownership have no significant effect in moderating the relationship between corporate social responsibility disclosure and firm value with firm size and capital intensity as control variables. Novelty: The research used institutional ownership and managerial ownership as part of ownership structures to moderate the relationship between tax avoidance, corporate social responsibility disclosure, and firm value. Keywords: Tax Avoidance; Corporate Social Responsibility Disclosure; Firm Value; Ownership Structure; Managerial Ownership; Institutional Ownership
Co-Authors Agus Prasetyo C Anindya Larassati Chandra, Robby Cheka Rahiem Danny Lintang Icha Juana Kelvin Haryanto Nabila Maharani Santoso Nera Marinda Machdar Prawira, Samuel Oscar Rebecca Angelina Ririn Breliastiti Sellytyanengsih E. Churcill Siti Paras Ubuddiyah Temy Setiawan Thenia Thenia Vesakhadevi, Selvi Yohanes Halim Yohanes Mardinata Rusli, Yohanes Mardinata Yola Vanesa Zelindio Chandra