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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Ekonomi dan Bisnis Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Rizky Eriandani
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Arts Humanities Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Corporate Governance Terhadap Kualitas Sustainability Reporting Christina Wishanarko Ekaputri; Rizky Eriandani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.4060

Abstract

The sustainability report is an important part of the company's performance assessment. This study was conducted to fulfill a study on the influence of corporate governance on the quality of sustainability reports with a sustainability report index using a six point scale which was motivated by differences in thinking from previous researchers. This study uses a multiple linear regression model that will be carried out on 232 non-financial companies listed on the Indonesia Stock Exchange. Determination of the sample in the study using purposive sampling method and one shot method in obtaining data. The results of this study provide conclusions, namely: the results of the negative and significant effect of the proportion of independent commissioners on the quality of sustainability reporting, the results of no effect of the training of the board of commissioners on the quality of sustainability reporting, and the results of the negative and significant influence of the experience of the board of commissioners on the quality of sustainability reporting.
Pengaruh pengungkapan risiko lingkungan terhadap likuiditas dan biaya modal saham Rizky Eriandani; I Made Narsa; Andry Irwanto
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.491 KB) | DOI: 10.24914/jeb.v22i2.2356

Abstract

This study aims to empirically examine the effect of environmental risk disclosure on the cost of equity and stock liquidity. Environmental risk disclosure is measured by content analysis based on the number of sentences in the annual or sustainability report. The research samples were 456 companies included in the high profile industry and were assessed by the Trucost database in 2013-2015. The data were processed using Eviews 10 run for panel least squares common effects method. The results show that environmental risk disclosure has a significant effect on stock liquidity, but does not have a significant effect on the cost of equity. The results of this study contribute to expand the disclosure theory, because it empirically proves that the environmental risk information used by investors.
Pengaruh Komite Pemantau Risiko (KPR) pada Kualitas Pelaporan Keuangan dan Biaya Auditor di Indonesia Vanessa Annabelle; Rizky Eriandani
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.984 KB) | DOI: 10.35314/iakp.v2i2.2166

Abstract

This journal discusses discusses the effect of the Risk Committee (RC) on financial reporting quality dan audit fees in Indonesia. The purpose is to see if the presence of RC in Indonesia can improve corporate governance to be better. The data used are form all sector non­-financial that listed on Indonesia Stock Exchange (BEI) in the period of 2018 – 2020. This research is a quantitative study with a descriptive design that uses linear regression analysis and data validity tests. The method used in sampling is a non probability purposive judgement sampling. Dependent variable in this research is the financial reporting quality proxied by discretionary accruals (DACC) dan audit fees proxied by logarithm from audit fees. Independent variable in this research is the RC that used dummy variable. The result shows that RC had no significant positive effect to financial reporting quality and had no significant negative effect to audit fees.
Pengaruh dewan komisaris terhadap pengungkapan tanggung jawab sosial Natasya Novianti; Rizky Eriandani
INOVASI Vol 18, No 1 (2022): Februari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i1.10375

Abstract

Hasil studi terdahulu menunjukkan bahwa terdapat pengaruh corporate governance terhadap pengungkapan CSR. Salah satu organ utama terkait corporate governance ialah dewan komisaris, dimana berperan melakukan monitoring serta memberikan advice kepada direksi untuk memastikan telah dilaksanakannya good corporate governance. Oleh karena itu, dilakukannya penelitian ini dengan tujuan untuk melihat apakah terdapat pengaruh ukuran dan komposisi dewan komisaris terhadap CSR disclosure. Digunakannya sampel sebesar 470 selama tahun 2017-2020 dengan menggunakan ordinary least square regression. Hasil menunjukkan bahwa ukuran dan proporsi komisaris independen berpengaruh positif signifikan terhadap CSR disclosure. Selain itu, tidak terdapat pengaruh proporsi komisaris wanita terhadap CSR disclosure. Implikasi yang diharapkan yaitu untuk memperlihatkan pengaruh ukuran dan komposisi dewan komisaris terhadap CSR disclosure.
Co-Authors Andry Irwanto Christina Wishanarko Ekaputri I Made Narsa Natasya Novianti Vanessa Annabelle