Articles
<![CDATA[Apakah Kinerja Lingkungan dan Biaya Lingkungan Berpengaruh Terhadap Pengungkapan Informasi Lingkungan? ]]>
<![CDATA[Rahandhika Ivan Adyaksana]]>;
<![CDATA[Baniady Gennody Pronosokodewo]]>
<![CDATA[ InFestasi Vol 16, No 2 (2020): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v16i2.8544
<![CDATA[Environmental information disclosure is one type of disclosure that has been changed from voluntary disclosures to mandatory disclosures under the Peraturan Otoritas Jasa Keuangan (OJK) Nomor 29/POJK.04/2016. Only a few manufacturing companies in Indonesia have disclosed environmental information. This study aims to determine the effect of a company’s environmental performance and environmental costs on environmental information disclosure. Listed manufacturing companies in Indonesia from 2014-2018 are the population of this research. This study uses secondary data sourced from the company’s annual report. Sample selection using purposive sampling method with specific criteria. The data obtained were 20 companies. The results prove that the company’s environmental performance positively and significantly affected environmental information disclosure. Meanwhile, environmental costs do not affect the disclosure of environmental information. Based on the findings of this study, manufacturing companies in Indonesia are expected to be able to improve their environmental performance and improve the quality of the information in disclosing environmental information, so that the orientation of the company is expected to change not only in presenting environmental information disclosure but also improving the quality of the information because environmental information disclosure is now mandatory disclosure. Pengungkapan informasi lingkungan merupakan salah satu jenis pengungkapan yang telah diubah dari pengungkapan sukarela menjadi pengungkapan yang wajib diungkapkan melalui Peraturan Otoritas Jasa Keuangan (OJK) Nomor 29/POJK.04/2016. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kinerja lingkungan yang dimiliki perusahaan dan alokasi biaya lingkungan terhadap pengungkapan informasi lingkungan. Perusahaan manufaktur di Indonesia yang terdaftar dari tahun 2014-2018 merupakan populasi penelitian ini. Penelitian ini menggunakan data sekunder yang bersumber dari laporan tahunan perusahaan. Pemilihan sampel dilakukan dengan menggunakan kriteria tertentu atau purposive sampling. Data yang diperoleh sebanyak 20 perusahaan. Hasil penelitian membuktikan bahwa kinerja lingkungan yang dimiliki perusahaan berpengaruh positif dan signifikan terhadap pengungkapan informasi lingkungan. Sedangkan biaya lingkungan tidak berpengaruh terhadap pengungkapan informasi lingkungan. Berdasarkan temuan tersebut, perusahaan manufaktur di Indonesia diharapkan mampu meningkatkan kinerja lingkungannya dan meningkatkan kualitas informasi dalam pengungkapan informasi lingkungan, sehingga orientasi perusahaan diharapkan berubah tidak hanya menyajikan pengungkapan informasi lingkungan tetapi sudah harus memperhatikan kualitas informasinya, karena pengungkapan informasi lingkungan saat ini sudah bersifat wajib diungkapkan.]]>
<![CDATA[Tekanan Kepemilikan Saham Pada Audit Delay Di Bursa Efek Indonesia Periode 2016-2019 ]]>
<![CDATA[Baniady Gennody Pronosokodewo]]>;
<![CDATA[Rahandhika Ivan Adyaksana]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 6 No 2 (2021): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v6i2.2680
<![CDATA[Shareholders want audited financial reports to be published immediately to make precise and accurate economic decisions. Companies were late in publishing audited financial reports can indicate bad news in the company's financial statements. The delay in submitting financial reports can be said to be the length of the company's audit delay, which resulted in the company being sanctioned by the OJK (submission of financial reports should not exceed 31 March). This study aims to analyze whether share ownership consisting of public ownership, institutional ownership and managerial ownership can affect audit delay in companies listed on the IDX during 2016-2019 period. This research uses secondary data from companies that are included in the LQ45 category with purposive sampling method and obtained a sample of 77 companies during 2016-2019. The research hypothesis was tested using SEM method, the statistical tool namely Warp PLS. The results of this study is public ownership has a negative effect on audit delay, institutional ownership has a positive effect on audit delay, and managerial ownership has no effect on audit delay.]]>
<![CDATA[Apakah Kinerja Lingkungan Memoderasi Pengaruh Biaya Lingkungan Terhadap Pengungkapan Informasi Lingkungan? ]]>
<![CDATA[Rahandhika Ivan Adyaksana]]>;
<![CDATA[Baniady Gennody Pronosokodewo]]>;
<![CDATA[Zidni Husnia Fachrunisa]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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DOI: 10.36815/prive.v5i1.1765
<![CDATA[Companies with environmental costs that are efficient and have good environmental performance can provide trade-offs on a sustainable supply chain that have a positive impact on the environmental information disclosure. This study examines the extent to which environmental performance moderate environmental costs in explaining the disclosure of general environmental information. This research was conducted to determine the role of environmental performance in moderating the effect of environmental costs allocated by the company on the environmental information disclosure. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) since 2015-2019. Data processing for testing research hypotheses was carried out using WarpPLS software. The result of this research is that environmental costs have a positive effect on the environmental information disclosure. Companies that allocate environmental costs will disclose environmental information as a form of realization of the costs that have been incurred. Environmental information disclosure can also be used as a benchmark for the successful implementation of activities carried out by the company in an effort to prevent and overcome environmental damage. However, environmental performance does not moderate the effect of environmental costs on the environmental information disclosure. Environmental performance measurement in PROPER has not paid attention to aspects of environmental costs incurred and environmental information disclosure.]]>
<![CDATA[ANALISIS REAKSI INVESTOR SEBAGAI DAMPAK COVID-19 PADA SEKTOR PERBANKAN DI INDONESIA ]]>
<![CDATA[Crescentiano Agung Wicaksono]]>;
<![CDATA[Rahandhika Ivan Adyaksana]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v6i2.2227
<![CDATA[This study aims to determine the abnormal return and volume of stock trading transaction due to the Covid-19 pandemic. This research was conducted at banking sector companies listed on the Indonesia Stock Exchange. The research method uses a quantitative approach with the secondary data obtained from Yahoo Finance. This research is an event study of stock prices and trading volume 20 days before and after the announcement of Covid-19 as a global pandemic. Data analysis was performed using Wilcoxon Signed Rank. The results showed there were significant differences in abnormal returns and transaction volume activity before and after the announcement of Covid-19 as a global pandemic. The test results show an overview of the volatility of stock prices and trading volumes that experienced sharp fluctuations during the pandemic. Therefore, investors should also diversify in real assets other than financial asset and consider carefully any investment decisions taken.]]>
<![CDATA[Do environmental costs and environmental information disclosure effect on environmental performance? ]]>
<![CDATA[Rahandhika Ivan Adyaksana]]>;
<![CDATA[Anandita Zulia Putri]]>;
<![CDATA[Era Trianita Saputra]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 1 (2022): Advances on business and information system ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v4i1.115
<![CDATA[There are still many companies in Indonesia that do not pay attention to environmental performance. Environmental disclosure performance is currently mandatory disclosure, so it is mandatory for go public companies to disclose their environmental performance as a manifestation of the company's responsibility for the activities it carries out. This study aims to determine the effect of environmental costs and environmental information disclosure on environmental performance in manufacturing companies listed on the Indonesia Stock Exchange from 2015-2019. The research sampling technique used purposive sampling method with data analysis using the Structural Equation Modeling method. The software used is partial least square with the Warp-PLS analysis tool. The results of testing the first hypothesis show that environmental costs have a positive and insignificant effect on environmental performance, while the second hypothesis shows that environmental information disclosure has a positive and significant effect on environmental performance. This research is important to do as a study material for the manufacturing industry related to environmental performance]]>
<![CDATA[Pendampingan Peran Digital Marketing dan Pemasaran dalam Upaya Keberlangsungan Hidup pada UMKM yang tergabung dalam SiBakul ]]>
<![CDATA[Anandita Zulia Putri]]>;
<![CDATA[Lulu Amalia Nusron]]>;
<![CDATA[Zidni Husnia Fachrunnisa]]>;
<![CDATA[Ningrum Pramudiati]]>;
<![CDATA[Rahandhika Ivan Adyaksana]]>
<![CDATA[ DHARMA BAKTI Dharma Bakti-Vol 5 No 2-Oktober 2022 ]]>
Publisher : <![CDATA[LPPM IST AKPRIND Yogyakarta ]]>
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DOI: 10.34151/dharma.v5i2.4057
<![CDATA[MSMEs in Yogyakarta is growing rapidly because Yogyakarta is one of the city's tourist destinations and is known as a student city and a city of culture. One of the obstacles for MSMEs is related to financing to obtain expansion and marketing capital that has not been maximized. SiBakul is an MSME collection data system so that registered MSME development can be more focused. The Service Team provides guidance and direction related to the digital marketing system and MSME financing. This marketing system aims to expand the MSME market and fostering the submission of a financing system aims to encourage MSMEs to be able to expand. This coaching activity is carried out for 1 month, which consists of activities for developing a digital marketing system, financing education, directing MSMEs to apply for financing, and the last stage is the evaluation stage.]]>
<![CDATA[Pengaruh Moralitas Individu, Budaya Organisasi, Dan Pengendalian Internal Terhadap Kecurangan Akuntansi ]]>
<![CDATA[Rahandhika Ivan Adyaksana]]>;
<![CDATA[Lia Nadia Sufitri]]>
<![CDATA[ Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA ]]>
Publisher : <![CDATA[Universitas PGRI Yogyakarta ]]>
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DOI: 10.31316/akmenika.v19i2.3720
<![CDATA[Fraud cases have always been the subject of fierce debate, especially with the emergence of cases that occurred in Indonesia, especially the latest ACFE resport regarding fraud case schemes that often accur in Indonesia in 2019. Overall,the purpose of this research is to examine individual studies of ethics, organizational culture and internal controls towards accounting farud. The population of this study are civil servants (PNS) and ordinary daily workers (THL) who work at the BKAD office in the DIY sector. The sample of this research is 80 people. The sampling method in this research is random sampling. The data used in this research were carried out as primary data by directly visiting the BKAD secretariat and distributing questionnaires. The treatment method used is multiple linear regression. Based on the result of the research, it can be concluded that the variables of personal ethics (X1), organizational culture (X2), and internal control (X3) have a negative effect on accounting fraud (Y).]]>
<![CDATA[PENGARUH KINERJA KEUANGAN, HUMAN CAPITAL, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Rahandhika Ivan Adyaksana]]>;
<![CDATA[M. Sulkhanul Umam]]>;
<![CDATA[Chily Meilia Singgangsari]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v7i2.185
<![CDATA[This research is used to examine the effect of financial performance, human capital, and environmental performance on firm value. This type of research is quantitative research using secondary data with data analysis techniques using multiple linear regression analysis obtained from the company's annual report. The research population is a non-cyclical consumer sector company that has been listed on the IDX from 2016-2020. Purposive sampling is a method in taking the sample of this study. The number of samples obtained is 17 companies with a research period of five years, so the total observations are 85 observations. The independent variables are financial performance, human capital, and environmental performance, while the dependent variable is firm value. The research was conducted using data analysis with SPSS 22 software. The results of this research have provided evidence that financial performance and human capital have a positive and significant effect on firm value. Meanwhile, environmental performance has a positive and insignificant effect on firm value.]]>
