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All Journal Jurnal Akuntansi dan Keuangan Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura AJIE (Asian Journal of Innovation and Entrepreneurship) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

Lindrianasari Lindrianasari

Universitas Lampung

Author-ID : 3029756

Humanities Economics, Econometrics & Finance Social Sciences

Published : 10 Documents Claim Missing Document

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Articles

Efektivitas 20 Tahun Implementasi Pemekaran Daerah Di Indonesia Aminah Aminah; Lindrianasari Lindrianasari; Einde Evana; Rosmiati Tarmizi; Khairudin Khairudin
Asian Journal of Innovation and Entrepreneurship Volume 04, Issue 03, September 2019
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk memberikan bukti empiris tentang pelaksanaan otonomi daerah di Indonesia yang telah dimulai sejak diberlakukannya undang-Undang No. 22 tahun 1999 tentang Pemerintahan Daerah. Secara khusus, penelitian ini ingin menilai kesejahteraan masyarakat di daerah pemekaran, baik di daerah baru dan daerah asal. Populasi dan sampel yang digunakan dalam penelitian ini adalah semua daerah yang mengalami pemekaran. Selama periode 2004-2017, ada sekitar 150 daerah yang telah diperluas dan menjadi sampel penelitian. Penelitian ini berhasil menemukan bukti empiris bahwa sebagian besar pembentukan daerah baru di Indonesia belum didasarkan pada aspek kesejahteraan; implementasi pemekaran daerah di Indonesia selama hampir 20 tahun belum dapat mempercepat terwujudnya kesejahteraan masyarakat, belum dapat memberikan dampak positif bagi daerah asal serta tidak semua keputusan pemerintah untuk melakukan pemekaran daerah di Indonesia merupakan keputusan yang tepat. Hal ini dikarenakan 94% tingkat kesejahteraan daerah pemekaran di Indonesia tergolong “sedang dan rendah”. Rekomendasi dari hasil temuan ini adalah agar semua pihak (pemerintah pusat dan pemerintah daerah serta para stakeholder) lebih mengutamakan kepentingan dan kesejahteraan masyarakat dibandingkan dengan kepentingan kelompok ataupun perorangan.

ANALYSIS OF CEO TURNOVER IN INDONESIA: DOES UNDERPERFORMED ORGANIZATION CAUSE CEO TURNOVER? CASES OF MERGER COMPANIES IN INDONESIA Lindrianasari Lindrianasari; Nurdiono Nurdiono
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 2 (2010): August 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.406

The results of previous research on the relationship between organizational performance and CEO turnover have been inconsistent so far. It has shown that the lower the performance, the greater the likelihood of CEO turnover. This negative relationship has been found in many subjects in organization. On the other hand, some studies found a positive relationship between job performance and turnover (in which the higher the performance, the greater the likelihood of turnover). Using a measurement of longitudinal design, this research tested organizational performance, such as stock and financial performance of top management turnover among 129 target and non-acquired firms over a five-year period. This study found significant relationships between them. The results indicated that poor organization performance triggered CEO turnover in Indonesia, especially in merger firms. This result also have an implication for Indonesian business such how organizational performance can affect a merger or an acquisition and, as a straight forward, it also affects the management of an acquired company.

ANALISIS PERBANDINGAN REGULASI DI SEKTOR PERTANIAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 69 TENTANG PERTANIAN Samuel Simanjuntak; Lindrianasari Lindrianasari; Ninuk D. Kesumaningrum; Reni Oktavia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Implementation of PSAK 69 Agriculture was second year implemented, since 1 January 2018. Mostly, every new regulation have a pro and contra for assumed this regulation. PSAK 69 is the hope of agriculture business actors regarding the clarity of regulations that accommodate agricultural business activities. Because before PSAK 69 was inforced, there is no regulation can accommodate the agriculture business on specific. So, this study wants to explain how implementation PSAK 69 for annual report in many agriculture companies, and give an explaination what’s the difference of the regulation before implementation PSAK 69 and after implementation PSAK 69.

THE EFFECT OF ENVIRONMENTAL INVESTMENT AND FIRM ENVIRONMENTAL PERFORMANCE ON FIRM VALUE: AN EMPIRICAL STUDY IN INDONESIA Dhiona Ayu Nani; Vera Apri Dina Safitri; Lindrianasari Lindrianasari
Journal of Applied Finance & Accounting Vol. 9 No. 1 (2022): Publish on June 2022
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v9i1.8306

This study examines the effect of environmental investment and firm environmental performance on firm value. The method used is a quantitative method with secondary data. This study used panel data from firms' financial statements sensitive to environmental issues. The sample was companies sensitive to environmental issues, such as mining, plantation, and manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017. The results of this study indicate that investment in the environmental sector and firm environmental performance have a positive but not significant effect on firm value. This result shows that the investment in environmental conservation conducted by companies was effective for improving the firm value but not significant; this is because the investment in the environmental sector companies spend in Indonesia is still minimal. The results of this study also show that environmental performance has a positive but insignificant effect; this is because, based on existing data, not many companies in Indonesia have received gold and green ratings. The implications of this study are (a) the company's efforts in preserving the environment because their business activities are not only beneficial for the surrounding society, but this will improve the firm's environmental performance and sustainability, and (b) investment in the environmental sector is essential for companies to achieve good environmental performance, and (c) for accounting standard setters (IAI) and the Government, more binding rules are needed for companies to disclose the costs of environmental conservation.

Corporate Growth and CEO Compensation: Case from Indonesia lindrianasari lindrianasari; Jogiyanto Hartono; SUPRIYADI SUPRIYADI; SETIYONO MIHARJO
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.254

This study aims to obtain empirical evidence on whether corporate growth affects the amount of compensation received by CEOs in Indonesia. The contribution of this study is to provide emporical evidence on how CEOs perceive their level of compensation when they succeeded in increasing the value of the firm. The samples are 395 firm-year from 2005-2008. Test results show that growth has a positive relationship with the amount of compensation received by the CEO in Indonesia. Net income and total assets are significantly related to the amount of compensation received by CEOs, while stock price is not.

The Effect of Corporate Social Performance and Financial Performance On Corporate Social Responsibility (CSR) Disclosure As an Intervening Variable Toward Firm Value Fanisya Alya Puteri; Lindrianasari Lindrianasari; Ninuk Dewi Kesumaningrum; Farichah Farichah
The Indonesian Journal of Accounting Research Vol 21, No 3 (2018): IJAR September 2018
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study aims to examine the effect of CSP and Financial Performance to Firm Value through CSR Disclosure as an intervening variable in an attempt to attain sustainability. The research object is the mining sector companies listed in Indonesia Stock Exchange (BEI) for the 2014-2016 period. The CSP is measured from The Corporate Performance Rating Program (the acronym is PROPER) by The Ministry of Environment in Indonesia. The Return determines the Financial Performance on Assets (ROA). CSR Disclosure is measured by CSR Disclosure score based on the guidelines known as the Global Reporting Initiative (GRI-G4). The Tobin's Q is used as the indicator of the Firm Value. The result of data analysis shows that CSP and Financial Performance has a positive significant effect on the CSR disclosure. On one side, the CSP has a significant effect on the CSR Disclosure, so do the Financial Performance. In another side, the CSP has no significant effect on the Firm Value, but Financial Performance has a positive significant effect on the Firm Value. Further, the CSR disclosure has a positive significant effect on Firm Value. As a result, CSR disclosure as an intervening variable in the relationship between CSP and Financial Performance toward Firm Value is significant. Abstrak: Penelitian ini bertujuan untuk menguji pengaruh CSP dan Kinerja Keuangan terhadap Nilai Perusahaan melalui Pengungkapan CSR sebagai variabel intervening dalam upaya untuk mencapai keberlanjutan. Objek penelitian adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2014-2016. CSP diukur dari Program Penilaian Peringkat Kinerja Perusahaan (akronimnya PROPER) oleh Kementerian Lingkungan Hidup di Indonesia. Pengembalian menentukan Kinerja Keuangan pada Aset (ROA). Pengungkapan TSP diukur dengan skor Pengungkapan TSP berdasarkan pedoman yang dikenal sebagai Global Reporting Initiative (GRI-G4). Q Tobin digunakan sebagai indikator Nilai Perusahaan. Hasil analisis data menunjukkan bahwa CSP dan Kinerja Keuangan memiliki pengaruh signifikan positif terhadap pengungkapan TSP. Di satu sisi, CSP memiliki efek signifikan pada Pengungkapan CSR, begitu juga Kinerja Keuangan. Di sisi lain, CSP tidak memiliki pengaruh signifikan terhadap Nilai Perusahaan, tetapi Kinerja Keuangan memiliki pengaruh positif yang signifikan terhadap Nilai Perusahaan. Selanjutnya, pengungkapan TSP memiliki pengaruh positif yang signifikan terhadap Nilai Perusahaan. Akibatnya, pengungkapan CSR sebagai variabel intervening dalam hubungan antara CSP dan Kinerja Keuangan terhadap Nilai Perusahaan adalah signifikan.

Hubungan Keahlian dengan Partisipasi dan Hubungan Partisipasi dengan Variabel lain dalam Pengembangan Sistem Informasi lindrianasari lindrianasari
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.52

Research in end-user information system participation findings in revealing how information systems strategy can be developed with the user involvement. Some conclusions indicate that end-user participation is significantly fruitful. However, to what extent end-user participation influences the success information system is a question of this study. In this case, it is argued that there are intervening and moderating variables in explaining the relationship between “end user participation” and the “success of information system development”. This study analyzes three variables as intervening variable: task uncertainty, system acceptance, and user satisfaction. The study also analyze expertise, as a variable can be stimulated end-user participation.The conclusion of this study supports the previous research conducted by many scholars in information systems. The survey involved 109 respondents from various kind of private and public institutions reveals that the “expertise” correlates positively in stimulating end-user “participation” in the process of building and improving information system. More over, it is also revealed that if the information system developed with the user, the system will be more accepted with in turn the user will be more satisfied in dealing with their job by using the information system developed.

Pengaruh penerapan material flow cost accounting terhadap green accounting dan financial performance Afra Rahmania Santi; Kiagus Andi; Lindrianasari Lindrianasari; Reni Oktavia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study is to test and determine the application of Material Flow Cost Accounting in improving green accounting. Furthermore, this study aims to examine whether Material Flow Cost Accounting has an impact on a company's profitability. The research topic used in this study is the basic materials and chemical industry companies listed on the Indonesian Stock Exchange (IDX) during the period 2018-2020. The data used are from the company's annual report. Features descriptive statistical tests, linear regression, and R-squared tests. The results show that the application of Material Flow Cost Accounting (MFCA) has a significant impact on green accounting, while the research results related to the application of Material Flow Cost Accounting (MFCA) has a significant impact on improving financial performance. Return on Assets (ROA) proxy for industrial companies. Basic materials and chemicals listed on the Indonesian Stock Exchange. Because Material Flow Cost Accounting helps provide information on the flow of raw materials, energy, and factories, it is easier to identify material waste, facilitate optimal allocation of environmental funds, and increase operational awareness. Managers are aware of the costs associated with wasted materials and can identify opportunities to increase the efficiency of material usage and improve the company's financial performance.

Pengaruh Political Visibility, Profitabilitas, Dan Leverage Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Industri Pertambangan Yang Terdaftar Di Bei Tahun 2016-2018) Salma Karina Seputra; Fitra Dharma; Pigo Nauli; Lindrianasari Lindrianasari
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i2.2744

The purpose of this study was to analyze the effect of company size and number of employees proxies for Political Visibility, Return on Assets (ROA) intermediaries for Profitability, Debt to Equity Ratio (DER) intermediaries for Leverage on Corporate Social Responsibility (CSR) exposures. The thing in this review is a mining organization recorded on the Indonesia Stock Exchange (IDX) in 2016-2018. The example in this study was taken involving purposive examining strategy to acquire an example of 29 organizations. Information examination utilizing numerous direct relapse investigation strategy with the assistance of the IBM SPSS Statistics 20 program. The outcomes showed that organization size and benefit factors genuinely huge beneficial outcome on corporate social obligation revelation, while the number of employees and leverage variables statistically had no positive and insignificant effect. on the disclosure of corporate social responsibility.

Determinan Pengungkapan Emisi Karbon dan Pengaruhnya Terhadap Kinerja Keuangan Rindy Dwi Ladista; Lindrianasari Lindrianasari; Usep Syaipudin
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1535

This study examines to provide empirical evidence to the determinants of carbon emission disclosure, namely carbon performance, green innovation (green products and processes), environmental costs, and the proportion of female directors, and the effect of carbon emission disclosure on financial performance. The novelty of this research is to propose novelty in calculating carbon performance, by the comparison of carbon producing assets and total carbon emissions and using green product innovation as an independent variable. The population of this study are companies listed on the IDX from 2019-2021, published annual report and sustainability report, disclose emission total and environmental cost. Data is processed using panel data regression analysis, random effect model. Based on the results of the study it was concluded that carbon performance and the proportion of female directors proved to have a positive and significant effect on carbon emission disclosure. While the green product innovation, green process innovation, and environmental costs are not proven to have a significant effect on carbon emission disclosure. In this study, carbon emission disclosure is not proven to have a significant effect on profitability and firm value. This study also found that there are no regulities about total emission measurement and environmental cost.

Co-Authors Afra Rahmania Santi Aminah Aminah Dharma, Fitra Dhiona Ayu Nani Einde Evana Fanisya Alya Puteri Farichah Farichah Jogiyanto Hartono Khairudin Khairudin Kiagus Andi Ninuk D. Kesumaningrum Ninuk Dewi Kesumaningrum Nurdiono Nurdiono Pigo Nauli Reni Oktavia Rindy Dwi Ladista Rosmiati Tarmizi Salma Karina Seputra Samuel Simanjuntak SETIYONO MIHARJO Supriyadi . Usep Syaipudin Usep Syaipudin Vera Apri Dina Safitri

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