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All Journal Dinamika Akuntansi Keuangan dan Perbankan The Indonesian Accounting Review EQUILIBRIUM Jurnal Penelitian Ekonomi dan Bisnis Jurnal Manajemen Atma Jaya Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal WARTA SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Organisasi Dan Manajemen SEIKO : Journal of Management & Business Jurnal Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi dan Bisnis Performance JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Riset Terapan Akuntansi Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Manajemen Journal of Economic, Business and Engineering (JEBE) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi

Eliada Herwiyanti

Fakultas Ekonomi Dan Bisnis Universitas Jenderal Soedirman

Author-ID : 258955

Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Mathematics Mechanical Engineering Social Sciences Other

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Title

Pengaruh corporate governance, profitabilitas, likuiditas dan solvabilitas terhadap corporate social responsibility disclosure GAGAT AGUS WASITO; ELIADA HERWIYANTI; WIDYA HAYU WARMMESWARA KUSUMASTATI
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the influence of corporate governance, profitability, liquidity and solvency on corporate social responsibility disclosure in companies listed on the Indonesia Stock Exchange. The number of data is 32 and takes from 16 sample companies in 2013 to 2014. The results of this research are as follows Corporate Governance has no effect on corporate social responsibility disclosure; Profitability has no effect on corporate social responsibility disclosure; Liquidity has a significant and positive effect on the corporate social responsibility disclosure; Solvency has a significant and negative effect on the corporate social responsibility disclosure

PENGARUH KUALITAS LABA PADA YIELDS OBLIGASI DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI ELIADA HERWIYANTI; ZAKI BARIDWAN
Jurnal Bisnis dan Akuntansi Vol 10 No 2 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to study the effect of earnings quality to bond yields, and whether the effect of earnings quality to bond yields can be moderated by corporate governance. In this paper, earnings quality was proxied by discretionary accruals. Yield to maturity approximation was used to count the bond yields. The proxies of corporate governance are institutional ownership and outside director. This research is using purposive sampling method to choose the sample. From six years observation period, 153 observation bonds obtained. To test the hypothesis, this research using logistic regression. This research indicated that model of logistic regression is fit, although the result for hypothesis examination not significant. The lowest Nagelkerke’s R2 value indicated that other variables which not include in this research may have contribution for the research model. Result of this research could be happened because of the naive behavior from investor it-self, the characteristic of bond market, less familiarity of corporate governance regulation, or may be from the lack of variable used in the research model.

PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP TIMBULNYA EARNINGS MANAGEMENT DALAM MENILAI KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA YUSRIATI NUR FARIDA; YULI PRASETYO; ELIADA HERWIYANTI
Jurnal Bisnis dan Akuntansi Vol 12 No 2 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The study examined the influence of corporate governance imple-mentations (consist of the amount of commissioner board, existence of audit committee, board of independent commissioner, managerial ownership and institutional ownership) towards earnings management to evaluate company operations among listed of banking industries in Indonesia Stock Exchange which published their annual reports from 2005 until 2007. The analysis method of this research used multiple regressions. The results of this study showed that (1) corporate governance implementations (consist of the amount of commissioner board, existence of audit committee, board of independent commissioner, managerial ownership and institutional ownership) toward earnings management of banking industries in Indonesia had significant influence for managerial ownership proxy; (2) Earnings management act had not significant influence toward financial performance of banking industries in Indonesia; (3) Relationship between corporate governance implement-tations (consist of the amount of commissioner board, existence of audit committee, board of independent commissioner, managerial ownership and institutional ownership) toward financial performance was mediated by earnings management of banking industries in Indonesia had not significant

PENGARUH KESESUAIAN KOMPENSASI, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KEADILAN DISTRIBUTIF DI DINAS KABUPATEN BANYUMAS NANDA PUTRI; Eliada Herwiyanti; Warsidi Warsidi
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research is a quantitative research that was conducted in Banyumas Regency. The purpose of this research is to determine the effect of compensation suitability, organizational commitment and organizational culture to distributive justice. Hypothesis testing in this research using the method of multiple linear regression analysis. The population in this research are all Financial Officer in Banyumas Regency. Samples were taken using purposive sampling technique and Slovin Formula to determining the sample size, thus there are 52 samples in this research. Data was collected trough questionnaires to all of the respondents. Based on the results, it shown that the compensation suitability, organizational commitment, and organizational culture have a positive coefficient on distributive justice. All three independent variables simultaneously influenced to distributive justice, whereas the most influential variable is compensation suitability. It can be conclude that the higher level of compensation suitability, organizational commitment, and organizational culture, the higher level of distributive justice.

PROFITABILITAS, LEVERAGE, KOMPOSISI DEWAN KOMISARIS, KOMITE AUDIT, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERBANKAN DEWI PUTRININGSIH; EKO SUYONO; ELIADA HERWIYANTI
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Tax avoidance has been a main concern of almost in the world. It is mostly done by tax payer due to its legality. This study aims to analyze factors affecting tax avoidance (i.e, profitability, leverage, independent bord, audit committee, and fiscal loss compensation) with firm size as a control variable. Implementing purposive sampling approach, this study ended-up with 30 companies for 2011-2015 period (i.e., 150 observations). By using OLS regression, the findings shows that profitability influences positively on tax avoidance, meanwhile, leverage and fiscal loss compensation affect negatively on tax avoidance. Moreover, corporate governace mechanisms (i.e., independent board and audit committee) and firm size as a control variable do not have a significant influence on tax avoidance. Therefore, this study contribute to providing empirical evidence on factors affecting tax avoidance in Indonesian banking companies.

PERAN MEDIASI REPUTASI PADA HUBUNGAN PENGUNGKAPAN CSR TERHADAP PROFITABILITAS BANK DI ASEAN DARI PERSPEKTIF GREEN BANKING REZA ADITA ALDAMA; ELIADA HERWIYANTI; KIKY SRIREJEKI
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): 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.v23i1.775

Indonesia terjadi fenomena dimana kewajiban pelaporan CSR berdampak pada tingkat pelaporan CSR (kuantitas) yang tinggi, tetapi tidak diikuti dengan pengungkapan CSR yang luas (kualitas). Hal ini tentu tidak selaras dengan adanya kebijakan yang mewajibkan adanya pengungkapan CSR bagi perusahaan publik di Indonesia, Thailand, dan Singapura sejak tahun 2012, 2014, dan 2017. Penelitian ini bertujuan untuk mengetahui perbedaan luas pengungkapan CSR (CSRD) di Indonesia, Singapura, dan Thailand dan juga dampak CSRD dengan reputasi sebagai mediasi terhadap profitabilitas bank di ketiga negara tersebut. Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia, Bursa Efek Singapura, dan Bursa Efek Thailand pada tahun 2017. Jumlah sampel dalam penelitian ini adalah 50 bank. Berdasarkan hasil analisis data, disimpulkan bahwa: (1) Terdapat perbedaan CSRD di ketiga negara, (2) CSRD tidak berpengaruh terhadap reputasi (Tobin’s Q), (3) Reputasi berpengaruh positif terhadap profitabilitas (ROA), dan (4) Reputasi tidak memediasi pengaruh CSRD terhadap profitabilitas karena CSRD tidak berpengaruh terhadap reputasi.

PERAN MEDIASI REPUTASI PADA HUBUNGAN PENGUNGKAPAN CSR TERHADAP PROFITABILITAS BANK DI ASEAN DARI PERSPEKTIF GREEN BANKING REZA ADITA ALDAMA; ELIADA HERWIYANTI; KIKY SRIREJEKI
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): 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.v23i1.775

Co-Authors Agung Praptapa Agus Faturahman Agus Faturokhman Agus Suroso Ascaryan Rafinda Ascaryan Rafinda Bambang Agus Pramuka Bambang Agus Pramuka Bambang Agus Pramuka Bambang Setyobudi Irianto Bambang Setyobudi Irianto Deantari, Sri Anggita Olvin Devi Aulia Rahma Dewanto Dewi Liesnoor Setyowati DEWI PUTRININGSIH Dona Primasari Dwiani Nursasi Aprilia EKO SUYONO Eko Suyono Faizal Kurniawan Fajar Saputro Fatikhatun Khasanah Faturahman, Agus Fitri Amaliyah GAGAT AGUS WASITO Hary Prabowo I Wayan Mustika Irianto, Bambang Setyobudi Juli Riyanto Tri Wijaya Kiky Srirejeki KIKY SRIREJEKI Kiky Srirejeki, Kiky Lutfan Haidi Mafudi * Margani Pinasti Mawar Mugi Karidhani Meutia Karunia Dewi Muhammad Gilang Ramadhan NANDA PUTRI NAUFAL HABIB IZZUDDIN Novita Puspasari OTIEK PRIHARININGSIH Permana, Ody Tegar Permana, Ody Tegar Permata Ulfah Permata Ulfah Permata Ulfah Permata Ulfah, Permata Pramandiri, Hizkia Anugerah Praptapa, Agung Pretisila Kartika Putri Puji Lestari Purnama, Dendi Purwoko, Agus Ramadhani Calocha Retno Dyah Pekerti REZA ADITA ALDAMA Rezky Pramurindra Rini Widianingsih Robertus Aryo Kusumo Widodo Romandhon Romandhon Saputro, Fajar Seli Febriastuti Seran, Maria Sri Hartiyah Sri Hartono Sri Hartono, Sri Sufi Aziz, Fairuz Sukirman Sukirman Sully Kemala Octisari Supriono Supriono TIFANNY CHRISTY M Umi Pratiwi Warsidi Warsidi warsidi warsidi Warsidi Warsidi Warsidi Warsidi, Warsidi Widodo, Robertus Aryo Kusumo WIDYA HAYU WARMMESWARA KUSUMASTATI Wita Ramadhanti Wita Ramadhanti Wita Ramadhanti YULI PRASETYO YUSRIATI NUR FARIDA YUSRIYATI NUR FARIDA ZAKI BARIDWAN

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