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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Akuntansi
Elizabeth Sugiarto Dermawan
Universitas Tarumanagara
Economics, Econometrics & Finance Education

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RENOVASI POLA PIKIR IMPLEMENTASI CSR MENUJU METAMORFOSIS PEREKONOMIAN INDONESIA Dermawan, Elizabeth Sugiarto
Jurnal Ekonomi Vol 15, No 2 (2010): July 2010
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v15i2.657

Abstract

The way of thinking Corporate Social Responsibility (CSR) implementation in Indonesia should be renovated to make a better change for the economic growth. Most of CSR activities is just a charity and often seen as a burden that impedes the company growth, and may impact on the growth of Indonesian economy. As reported in CSR Indonesia Newsletter vol.3 (2009) under Indonesian law, private companies are obliged to carry out CSR programs and State-owned companies are also bound by law to carry out CSR programs known as Partnership Program and Community Development (PKLB) although that is a good policy but most companies currently  view CSR as an obligation rather than a responsibility. Based on that reality, this article try to re-motivated especially the reader and in general for people in this country who become a stakeholders of a company have to be realized that this is the time to change the bad image of CSR. Stakeholders’ perception is the area of positioning the company image and this is an important part of business sustainability.
Pengaruh NPL Dan LDR Terhadap Profitability Perusahaan Perbankan Dengan CAR Sebagai Mediasi Elizabeth Sugiarto Dermawan, Silvia Chandrawati Susoni Basri,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.779

Abstract

This study aims to obtain empirical evidence regarding the effect of NPL and LDR on profitability through CAR as intervening variable. Profitability is proxied by ROA. Purposive sampling technique is used to collect data. This study uses data from 27 banking companies listed on the Indonesian Stock Exchange from 2018-2020 with total 81 data. The analysis technique used is path analysis and data are processed with SPSS 17. The result of data analysis found that NPL and LDR have negative insignificant effect on CAR. NPL indicates it has a negative significant effect on profitability. Meanwhile, LDR has a positive insignificant effect on profitability and CAR has a positive significant effect on profitability. Based on the result of path analysis, CAR cannot mediate the effect of NPL and LDR on profitability.
Dampak Krisis Kelangsungan Hidup Perusahaan Terhadap Informasi Akuntansi dan Peran Akuntan Elizabeth Sugiarto Dermawan
Jurnal Akuntansi vol. 10 no. 3 September 2010
Publisher : Jurnal Akuntansi

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Abstract

Kaitan Free Cash Flow, Perubahan Debt Equity Ratio dan Return Saham pada Perusahaan-Perusahaan Manufaktur yang Go Public di Bursa Efek Indonesia Tahun 2009-2010 Elizabeth Sugiarto Dermawan; Agustin Ekadjaja; MF Djeni Indrajati
Jurnal Akuntansi vol. 13 no. 1 April 2013
Publisher : Jurnal Akuntansi

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FAILURE OF CORPORATE GOVERNANCE - A CASE STUDY AT PT GARUDA INDONESIA TBK Yuniarwati; I Cenik Ardana; Elizabeth Sugiarto Dermawan
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Jurnal Akuntansi

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Abstract

The topic of corporate governance became the focus of research, discussions, seminars and recent regulatory reforms following a wave of failures in implementing the governance of multinational companies in various countries. In Indonesia, PT Garuda Indonesia Tbk is a public company that has failed in implementing a good corporate governance system. The purpose of this study is to investigate the factors causing the failure of corporate governance. The research method uses a single case study. The research subject was PT Garuda Indonesia Tbk during the period 2018-2019. The results showed that the failure of the implementation of the corporate governance system at PT Garuda Indonesia Tbk was caused by the crisis of ethical leadership in almost all the highest ranks of the company. This study reinforces the findings of the latest researchers who revealed the absence of ethical leadership as a cause of failure in implementing corporate governance in various companies and emphasized the important role of ethical leadership in a business entity or organization.   Keywords: ethical leadership, corporate governance, case studies
Audit related variables dan company related variables yang berkaitan audit delay dan dampaknya terhadap return saham perusahaan-perusahaan yang go public di bei Elizabeth Sugiarto D; Yuniarwati Yuniarwati; Lerbin R Aritonang
Jurnal Akuntansi Vol. 15 No. 3 (2011): September 2011
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v15i3.211

Abstract

The obedience of Public Financial Statement to the decision of Bapepam no.Kep-36/PM/2003 have to be evaluated because it may have impact to stock prices. The objective of this research is {I) to investigate some audit related variables and company related variables that can explain or predict Audit Delay, and (2) to evaluate investor reaction of Audit Delay. The result shows that there is negative and significant investor reaction of Audit Delay, so that the company have to take attention of relevance of Public Financial Statement
PERSEPSI MAHASISWA S1 AKUNTANSI TERHADAP PERUBAHAN STANDAR AKUNTANSI KEUANGAN Djeni Indrajati Widjaja; Elizabeth Sugiarto Dermawan
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i02.1632

Abstract

This study uses primary data with respondents who represent undergraduate accounting students. The distribution of questionnaires was done either manually or through google form at Tarumanagara University, Universitas Pelita Harapan, Universitas Krida Wacana, and STIE Trisakti. The specific target of this study is to evaluate the academic perspective (undergraduate accounting student) on the change of SAK and the readiness of academics (undergraduate accounting students) to understand the new paradigm contained in SAK. This study also examines the correlation between undergraduate accounting students’ perception on Change of SAK, Expectation of Cost of Benefit, General Interpretation, and Accountability of Accountant’s Responsibility to Perception of Undergraduate Accounting Students on the Benefit of SAK Change. The results of this study indicate that there is a positive and significant influence between the perceptions of undergraduate students of accounting for changes in SAK, on the expectations of cost benefits, and on accountability education responsibilities to the benefits of changes in SAK. On the other hand there is also a positive but insignificant influence from the perception of undergraduate accounting students on the general interpretation of SAK against the benefits of SAK change.Keywords: persepsi, perubahan SAK, harapan biaya manfaat, interpretasi umum, tanggungjawab pendidikan akuntansi, dan keuntungan.
Co-Authors Agustin Ekadjaja Agustin Ekadjaja Ardana, I Cenik Aritonang, Lerbin R Djeni Indrajati Widjaja I Cenik Ardana Lerbin R Aritonang Merry Susanti MF Djeni Indrajati Widjaja, Djeni Indrajati Yuniarwati Yuniarwati Yuniarwati Yuniarwati, Yuniarwati