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All Journal Jurnal Reviu Akuntansi dan Keuangan E-Jurnal Akuntansi Universitas Udayana The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Al-Qardh AKRUAL: Jurnal Akuntansi Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Global Financial Accounting Journal Jurnal Akuntansi Jurnal Manajemen Bisnis e-NARODROID AJAR (Asian Journal of Accounting Research) (e-Journal) Behavioral Accounting Journal Jurnal Ipteks Terapan : research of applied science and education
Erina Sudaryati
Faculty Of Economics And Business, Universitas Airlangga, Surabaya, East Java, Indonesia
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Journal : E-Jurnal Akuntansi Universitas Udayana

 1 
Pengaruh Keragaman Gender Dewan, Industri dan Ukuran Perusahaan terhadap Donasi Corporate Social Responsibility Dwi Ayu Indriyani; Erina Sudaryati
E-Jurnal Akuntansi Vol 30 No 8 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i08.p09

Abstract

Business developments that embrace the concept of a triple bottom line (TBL) encourage companies to pay attention to environmental and social challenges rather than just focus on maximum profits. Companies must contribute by making donations in corporate social responsibility activities or known as corporate philanthropy as a form of accountability to stakeholders. Research on the factor of board gender diversity, industry type and company size on CSR donations. This research uses multiple regression method. The research sample uses companies listed on the Indonesia stock exchange period 2017-2018. The results showed that the board gender diversity and the type of industry had a significant effect on CSR donations, while the size of the company had no significant effect. Keywords: Board Gender Diversity; Firm Size; Industry Type; Donation On Corporate Social Responsibility.
Peran Mediasi Skeptisme Auditor pada Pengaruh Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgement Novalita Budi Kiswati; Erina Sudaryati
E-Jurnal Akuntansi Vol 31 No 4 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i04.p19

Abstract

This study aims to analyze the mediating role of auditor skepticism on the effect of task complexity and experience on audit judgment at KAP in Surabaya. This research is a quantitative study using a questionnaire as the research data instrument. The population of this study were auditors from Public Accountant Office Surabaya who were listed in IAPI in 2020. The sampling technique used was purposive sampling, so that the sample size was 45 active auditors in Public Accountant Office Surabaya.The data analysis technique used was path analysis and sobel test. The results showed that the complexity of the task and experience had a positive effect on audit judgment through the auditor’s skepticism. These results explain that auditors who increasingly show higher skepticism will be able to support the improvement of the quality of the audit judgment made even though the complexity of the audit task is getting heavier. On the other hand, auditors who are experienced or inexperienced in conducting audits will show better quality audit judgment when able to show more frequent skepticism. Keywords: Task Complexity; Experience, Skepticism; Audit Judgment.
Pengaruh Pengungkapan Tanggung Jawab Sosial melalui Laman Resmi Perusahaan terhadap Nilai Perusahaan Rivanti Santiara Dewi; Erina Sudaryati
E-Jurnal Akuntansi Vol 30 No 4 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i04.p02

Abstract

The development of the internet in Indonesia in 2018 is quite rapid. The use of the company's official website can be a medium for companies to disclose and inform the company's social responsibility to stakeholders. Companies that carry out corporate social responsibility, the company's share price will increase, in this case an increase in share price is a reflection of an increase in corporate value. The purpose of this study was to determine whether disclosure of social responsibility carried out on the company website affects the value of the company, with a sample of 93 high profile industry companies listed on the Indonesia Stock Exchange in 2018, with a sampling technique using purposive sampling. The results found that the disclosure of corporate social responsibility made through the company's official website has no effect on the firm value. Keywords: CSR; Official Website; Firm Value; High Profile Industry.
Pengaruh Ketepatan Anggaran, Sistem Pengendalian Manajerial Sektor Publik, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Bella Puspita Rininda; Erina Sudaryati
E-Jurnal Akuntansi Vol 30 No 5 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i05.p03

Abstract

The purpose of this research is to examine and analyze the influence of the precision it managerial control systems, public sector, and reporting systems that allegedly influenced the performance accountability. The sample of this research was an employee of SKPD Tanah Laut Regency selected by using Purposive Sampling method with the total number of respondents as many as 81 people. The data collection of this research is used the questionnaires instrument. The data collected was analyzed by multiple linear regression analysis. The results of this research indicate that the accuracy and control systems of managerial accountability to public sector performance. However, the reporting system does not influence on performance accountability in SKPD Tanah Laut Regency. Keywords: Accountability For Performance; It Managerial Control Systems; The Accuracy Of The Public Sector; The Reporting System.
Co-Authors Aprilya Dwi Yandari Aulia Kartika Putri Debi Setyawati Denari Dhahana Edtiyarsih Deyanira Safitri Dhikawidya Nugraha Dian Kusuma Wardhani Dwi Ayu Indriyani Ellyzabeth Putri Vizandra Emiliya Rahma Wati Fakhmol Risepdo Fania Masna Reraja Farida Amelia Fitri Nurjanah Geovani Geovani Gloria Putri Naftali Surbakti Gusti Dian Prayogi Heru Tjaraka Hizkia Prayoga Jihan Fitria Dhamasanti Kartika Rohana Mohammad Aviciena Taufiqurrahman Ni Wayan Meilawathi Novalita Budi Kiswati Reyry Aprisma Rininda, Bella Puspita Rivanti Santiara Dewi Saikou Gassama Sasongko Budisusetyo Sendy Dwi Haryanto Silfia Herlina Suham Cahyono Toto Da'i Permana Tri Angga Kusuma