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All Journal Jurnal Equity Jurnal Bisnis dan Akuntansi MEDIA BISNIS Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
ASTRID RUDYANTO
Trisakti School Of Management
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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OWNERSHIP STRUCTURE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIA JUSTIN GEMA PRASETIO; ASTRID RUDYANTO
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.663

Abstract

The objective of this research is to find empirical evidence about the effect of ownership structure on corporate social responsibility disclosure. This research uses non-financial companies that consistently listed in Indonesia Stock Exchange from the year 2013 to 2017. Samples are obtained using purposive sampling method, in which 62 companies listed meet the sampling criteria; resulting 310 data available are taken as sample. Multiple linear regression and hypothesis test are used as data analysis method of this research. This research result shows that managerial ownership positively affects corporate social responsibility disclosure, while other ownerships (foreign ownership, institutional ownership and government ownership) have no effect on corporate social responsibility disclosure. The result indicates that reducing agency problem with increased managerial ownership is effective on increasing corporate social responsibility disclosure in Indonesia.
TATA KELOLA DAN FAKTOR LAIN YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR CINDY NATASHYA; ASTRID RUDYANTO
Media Bisnis Vol 13 No 1 (2021): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i1.949

Abstract

This study aims to examine the effect of corporate governance (board size, board independence, women on board, internationalization) and other firm characteristics (firm size, profitability, financial leverage, and listing age) on corporate social responsibility disclosure. This research used 132 manufacturing companies listed in Indonesia Stock Exchange during years 2015-2018. Samples were selected by purposive sampling method. Data analysis was performed with SPSS 19th Version Program. Multiple regression was used to analyze data. The result shows that board size, firm size, profitability, and listing age have influence on corporate social responsibility disclosure. While board independence, women on board, financial leverage, and internationalization have no effect on corporate social responsibility disclosure.
Determinan Pengungkapan Corporate Social Responsibility Perusahaan di Bursa Efek Indonesia Haryanti Hasanah; Astrid Rudyanto
EQUITY Vol 22, No 2 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.626 KB) | DOI: 10.34209/equ.v22i2.932

Abstract

Tujuan penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility (perempuan pada dewan direksi, ukuran direksi, kepemilikan publik, ukuran perusahaan, profitabilitas, leverage, umur perusahaan, dan likuiditas). Populasinya adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia dari periode 2014 hingga 2016. Penelitian ini menggunakan 99 sampel dipilih dengan prosedur purposive sampling, sehingga data berjumlah 297. Hipotesis diuji menggnakan metode multiple regression. Bukti empirik dari penelitian ini mengindikasikan bahwa ukuran direksi, ukuran perusahaan, dan leverage memiliki dampak statistik terhadap pengungkapan corporate social responsibility. Perempuan pada dewan direksi, kepemilikan public, profitabilitas, umur perusahaan, likuiditas tidak memiliki dampak terhadap corporate social responsibility.
Kesadaran Moral VS Pengawasan: Faktor apa yang dapat mengurangi Manajemen Laba? Nada Yolanda; Astrid Rudyanto
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i1.1243

Abstract

As earnings management is management’s opportunistic behavior, board of commissioner is looking for ways to reduce earnings management, whether by increasing director’s moral awareness or monitoring of financial statement. The purpose of this study is to examine effect of moral awareness (disclosing corporate social responsibility) and monitoring (audit firm size, audit industry specialization, audit tenure) on earnings management. Using purposive sampling, this study used 77 samples (231 data) of manufacture companies listed in Indonesia Stock Exchange (BEI) during 2017-2019. Data analysis model used in this study is fixed effect panel multiple regression model. The results show that only corporate social responsibility disclosure which has negative effects on earnings management. It can be implied that moral awareness is more effective to reduce earnings management than monitoring of financial statement.
Pemahaman Modul dan Implementasi Transaksi Akuntansi Pada Software PT. Hashmicro Solusi Indonesia Sandra Dwina Wulandary; Arwina Karmudiandri; Aan Marlinah; Astrid Rudyanto
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 2 No 1 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i1.1872

Abstract

The internship process at PT Hashmicro Solusi Indonesia which is carried out through MBKM activities can create flexible learning in higher education. Internship program activities can also build an innovative learning culture and provide the knowledge and skills needed by students in facing the competitive world of work in accordance with the times, technological advances, and societal dynamics. The internship program activities carried out at PT Hashmicro Solusi Indonesia's Accounting Specialist division are focused on carrying out activities to understand Hashmicro's ERP modules related to accounting and financial reports, handling client issues, conducting meetings with clients related to discussing issues, analyzing the implementation of transactions related to accounting on Hashmicro ERP Software, making work reports in PDF document form on accounting transaction work practices, and presenting work results to mentors on accounting transaction work practices. Internship program activities produce several things such as knowledge, attitudes, general skills, and special skills. Knowledge of software such as functions, usability, and how to operate menus and submenus. Attitudes acquired regarding how to serve and deal with clients properly and correctly. General skills in terms of being able to work with teams, being able to think critically, and solving problems quickly and precisely. As well as special skills obtained such as being able to understand client accounting transactions and provide the desired output from the client from the Hashmicro ERP software.
Co-Authors AAN MARLINAH ARWINA KARMUDIANDRI CINDY NATASHYA Haryanti Hasanah JUSTIN GEMA PRASETIO Nada Yolanda Sandra Dwina Wulandary