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All Journal Media Riset Akuntansi JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal ASET (Akuntansi Riset) Journal of Social Political Sciences (JSPS)
Tita Djuitaningsih
Program Studi Akuntansi Fakultas Ekonomi Dan Ilmu Sosial Universitas Bakrie
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH KINERJA LINGKUNGAN DAN KEPEMILIKAN ASING TERHADAP KINERJA FINANSIAL PERUSAHAAN Djuitaningsih, Tita; Ristiawati, Erista Eka
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 2 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

This research aims to examine the effect of environmental performance and foreign ownership refer to financial performance in PROPER’s companies participant ,in cases where CSR Disclosure as a intervening variable. This study uses 34 samples of firms that listed as participant of Program Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER) for the period of 2005 and 2007. Applying a partial least square method – PLS, this study found that environment performance has no effect to CSR Disclosure. Foreign ownership has an effect to CSR Disclosure. In other side, environmental performance and foreign ownership has and effect to return on assets one year ahead and return on equity one year ahead (ROAt+1 and ROEt+1), but they had no effect to company return (Rt+1) in one year ahead.The results of this study indicate that the CSR Disclosure can not be an intervening in the relationship between foreign ownership and environmental performance with financial performance. Keywords: environmental performance, PROPER, foreign ownership, financial performance, CSR Disclosure
DETERMINAN INTERNET FINANCIAL REPORTING DI INDONESIA Djuitaningsih, Tita
Jurnal ASET (Akuntansi Riset) Vol 4, No 2 (2012): Jurnal Aset (Akuntansi Riset). Juli-Desember 2012
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v4i2.10095

Abstract

DETERMINAN INTERNET FINANCIAL REPORTING DI INDONESIA
PENGARUH KECAKAPAN MANAJERIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Djuitaningsih, Tita; Rahman, Aulia
Media Riset Akuntansi Vol 1, No 2 (2011): Agustus
Publisher : Universitas Bakrie

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Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh kecakapan manajerial terhadap kinerja keuangan perusahaan dengan ukuran perusahaan sebagai variable kontrol. Sampelpenelitian dipilih secarapurposive sebanyak 95 perusahaan. Kecakapan manaj erial diukur dengan Data Envelopment Analysis. Kinerja keuangan diukur dengan Earningper Share, Return on Assets, Return on Equity, Debt to Equity Ratio dan Price Earning Ratio. Terdapat lima hipotesis yang diuji. Hasilnya menunj ukkan bahwa kecakapan manajerial memiliki pengaruh positif  terhadap Earningper Share, Return on Assets, dan Return on Equity, tetapi tidak memiliki pengaruh terhadap Debt to Equity Ratio dan Price Earning Ratio. Implikasi dari hasil penelitian ini adalah bahwa kecakapan manajerial akan berpengaruh terhadap kinerja keuangan perusahaan, bila alat ukur kinerja keuangan perusahaan yang digunakan dapat dipengaruhi secara langsung oleh keputusan keputusan yang diambil oleh manaj emen. Kata kunci: kemampuan manajerial, kinerja keuangan, data envelopment analysis
PENGARUH MANAJEMEN LABA DAN MEKANISME CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Djuitaningsih, Tita; Marsyah, Wahdatul A
Media Riset Akuntansi Vol 2, No 2 (2012): Agustus
Publisher : Universitas Bakrie

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Abstract

This  study  aims  to  obtain  empirical  evidence  about  the  effect  of  earning  management and  corporate  governance  mechanism  to  corporate  social  responsibility  disclosure. Corporate  governance  mechanism  was  analyzed  by  board  of  directors,  proportion  of independent  boards  of  directors,  managerial  ownership,  institutional  ownership,  audit committee,  and  number  of  audit  committee  meetings.  The  extent  of  CSR  was  measured used  corporate  social  responsibility  disclosure  index  (  CSRI)  based  on  Global  Reporting Initiative (GRI) reporting standard items which were disclosed in companies annual report and  sustainability report. The population in this research are all non-financial Indonesian firms listed  on Indonesia  Stock Exchange (IDX) and PROPER.  Total  samples  are  63 firms that  selected  using  purposive  sampling  which  were  published  annual  report  and  financial report  among  2008-2010.  The  method  of  analysis  of  this  research  used  multi  regression. The result of this  research  show that earning management and  number of audit committee meetings  had  a  positive  significant  effect  to  corporate  social  responsibility  disclosure. Meanwhile,  board of directors,  proportion  of  independent  boards  of  directors,  managerial ownership,  institutional  ownership  and  audit  committee  had  not  significant  effect  to corporate  social  responsibility  disclosure. Keywords: corporate  social  responsibility  disclosure  index,  earning  management, corporate  governance  mechanism.
Kesenjangan antara Konsep dan Praktik dalam akad Bai’al-Murabahah pada Perbankan Syariah di Indonesia Djuitaningsih., Tita
Media Riset Akuntansi Vol 7, No 1 (2017): Februari
Publisher : Universitas Bakrie

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Abstract

Artikel ini bertujuan untuk mengungkapkan bahwa produk akad murabahah merupakan produk perbankan syariah yang paling dominan di Indonesia, bahkan di beberapa negara lain di dunia, padahal isu utama yang dibawa oleh perbankan syariah adalah isu bagi hasil, jadi seharusnya produk yang berbasis bagi hasillah yang mendominasi produk perbankan syariah. Di sisi lain, terdapat kesenjangan antara konsep dan praktik dalam akad murabahah pada perbankan syariah di Indonesia. Nilai marjin dalam akad murabahah dalam praktiknya lebih didasarkan pada tingkat bunga kredit di bank konvensional. Hal ini tentu bertolak belakang dengan isu sentral perbankan syariah yang berbasis bagi hasil dengan semangat bebas bunga (riba).  Bank syariah juga tidak memiliki objek murabahah yang akan dijual kepada nasabah, sehingga transaksi tersebut dapat digolongkan ke dalam transaksi yang dilarang. Hal ini membutuhkan tindak lanjut dari semua pihak, khususnya Pemerintah, perbankan syariah itu sendiri dan para alim ulama agar lebih mengakomodasi praktik dalam penjualan produk yang berakad murabahah sehingga lebih sesuai syariah yang pada akhirnya akan membawa kemaslahatan yang luas bagi umat manusia. Kata kunci:      Akad murabahah; bagi hasil, konsep murabahah, praktik murabahah; dan maslahat.This article aims to reveal that murabahah product is the most dominant product of sharia banking in Indonesia, even in some other countries in the world, whereas the main issue brought by sharia banking is profit sharing issue, so it should be profit-sharing products that dominate the product Syariah banking. On the other hand, there is a gap between concepts and practices in murabahah schemes in sharia banking in Indonesia. The margin value in the murabahah contract in practice is more based on the interest rate of the loan in a conventional bank. This is certainly contrary to the central issue of sharia-based Islamic profit-sharing with interest (riba)-free spirit. Islamic banks also do not have murabaha objects that will be sold to customers so that the transaction can be classified into a forbidden transaction. This requires the follow-up of all parties, especially the Government, the sharia banking itself and the islamic scholars to better accommodate the practice of selling the murabaha products in order to be more obedient to sharia rules that will ultimately bring a broad benefit to mankind. Keywords:       Murabaha contract; profit and loss sharing, murabaha concepts, murabaha practices; and broad benefit.
PENGARUH KINERJA LINGKUNGAN DAN KEPEMILIKAN ASING TERHADAP KINERJA FINANSIAL PERUSAHAAN Tita Djuitaningsih; Erista Eka Ristiawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 2 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i2.1238

Abstract

This research aims to examine the effect of environmental performance and foreign ownership refer to financial performance in PROPER’s companies participant ,in cases where CSR Disclosure as a intervening variable. This study uses 34 samples of firms that listed as participant of Program Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER) for the period of 2005 and 2007. Applying a partial least square method – PLS, this study found that environment performance has no effect to CSR Disclosure. Foreign ownership has an effect to CSR Disclosure. In other side, environmental performance and foreign ownership has and effect to return on assets one year ahead and return on equity one year ahead (ROAt+1 and ROEt+1), but they had no effect to company return (Rt+1) in one year ahead.The results of this study indicate that the CSR Disclosure can not be an intervening in the relationship between foreign ownership and environmental performance with financial performance. Keywords: environmental performance, PROPER, foreign ownership, financial performance, CSR Disclosure
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND COMPANY CHARACTERISTICS ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES Arifatul Aini; Tita Djuitaningsih
Journal of Social Political Sciences Vol 4 No 1 (2023): February 2023
Publisher : Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/jsps.v4i1.152

Abstract

This study aims to examine the effect of environmental performance and company characteristics on corporate social responsibility (CSR) disclosure. The characteristics of the companies in this study are proxied by company size, profitability, leverage, and public ownership. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period, totaling 182 companies. The sampling technique used is the purposive sampling method. Based on this method, a sample size of 148 was obtained. The data analysis method used was the multiple linear regression method. The results show that environmental performance and leverage have a positive effect on CSR disclosure. While profitability has a negative effect on CSR disclosure. Meanwhile, company size and public share ownership have no effect on CSR disclosure.
Co-Authors Arifatul Aini Erista Eka Ristiawati Erista Eka Ristiawati, Erista Eka Marsyah, Wahdatul A Rahman, Aulia