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PENGUNGKAPAN TERKAIT SDGs DAN PROFITABILITAS SERTA ANALISIS INDUSTRI Siti Alfiah; Regina Jansen Arsjah
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research was conducted to capture the extent to which Indonesian companies have revealed their activities related to each goal of the Sustainabls Development Goals (SDGs), specifically in the year the SDGs were launched. Aim of the study is to analyze and obtain empirical evidence about the effect of SDGs’ related company disclosure, firm size, leverage on profitability, and related industrial analysis. The SDGs’ related company disclosure was measured using content analysis. This research conducted on all companies listed on the Indonesia Stock Exchange (IDX) in 2015, with a sample, amounted to 468 companies. The results show the positive effect of SDGs’ related company disclosure on profitability and the negative effect of leverage on profitability. There is no effect of size on profitability. The results also show that the financial sector revealed the most SDGs, followed by the basic industry and chemical sector, property, and real estate sector, and the consumer goods sector.

CORPORATE RESPONSIBILITY AND CORPORATE RESILIENCE IN INDONESIA - AT THE BEGINNING OF THE COVID PANDEMIC Regina Jansen Arsjah; Juwita Tanamal; Harti Budi Yanti
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.18010

This study examines the effect of corporate social responsibility in terms of corporate responsibility to shareholders, employees, suppliers, customers and consumers, the environment, and society on corporate resilience during the Covid-19 crisis. Resilience has stability and flexibility dimensions. The focus of this research is on the flexibility dimension. This quantitative study used data from 2020 when the Covid-19 outbreak began in Indonesia. One hundred four non-financial companies listed on the Indonesia Stock Exchange were selected as samples for this study. The results showed that the company's responsibility to the environment and society positively affected corporate resilience. The company's responsibility to suppliers, customers, and consumers has a negative effect on corporate resilience. Meanwhile, the company's responsibility to shareholders and employees does not affect corporate resilience. The results show that not all aspects of corporate social responsibility affect corporate resilience during the first year of the Covid-19 crisis.

Pengaruh Intellectual capital, Environmental performance, Green innovation, dan Financial flexibility terhadap Sustainable growth Tyas Handayani; Regina Jansen Arsjah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.3979

This study aims to test and analyze the effect of intellectual capital, environmental performance, green innovation, and financial flexibility on sustainable growth. The data used in this study are secondary data obtained from financial reports, annual reports, and sustainability reports of companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange for the period 2020–2022, which obtained an environmental performance assessment from the Ministry of Environment and Forestry of the Republic of Indonesia. The sample of this study consisted of 97 companies. This research was processed using the regression analysis method using EVIEWS 12. The results of the analysis show that intellectual capital has a positive effect on sustainable growth. However, environmental performance, green innovation, and financial flexibility have a negative effect on sustainable growth.

Analisis Komparatif Sistem Akuntansi Tradisional VS Berbasis Cloud pada UMKM dan Kaitan dengan Technology Acceptance Model (TAM) Alfiyyah Salsabila Salsabila; Regina Jansen Arsjah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4682

Penelitian ini bertujuan untuk mengetahui alasan UMKM belum mengadopsi sistem berbasis cloud dalam operasional bisnisnya dan keterkaitannya dengan Technology Acceptance Modal. Sampel penelitian ini adalah UMKM dan sudah menjalankan minimal 1 tahun bisnisnya. Pengambilan sampel menggunakan teknik wawancara mendalam dan diperoleh 12 responden UMKM. Hasil penelitian menunjukkan bahwa alasan belum mengadopsinya sistem berbasis cloud karena ketidaktahuannya informasi terkait sistem berbasis cloud. Keterkaitannya dengan TAM adalah dua faktor utama yaitu Perceived usefulness (presepsi kegunaan) dan Perceived ease of use (persepsi kemudahan penggunaan).

Analisis Deskriptif Penerapan Kecerdasan Buatan, Prediksi Integritas, Kinerja Keuangan dan Ukuran Perusahaan di Perbankan Indonesia dan Singapura Tahun 2021 – 2023 Gresia; Regina Jansen Arsjah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.4494

This study aims to analyze the application of artificial intelligence, integrity prediction, financial performance, and company size in the Indonesian and Singapore banking sectors during the 2021-2023 period. Secondary data is used in this study, including annual reports, financial reports, and other relevant data sources. The quantitative descriptive method was applied to analyze the collected data. The results show that the adoption of artificial intelligence in the banking sector has had a positive impact on operational efficiency, fraud detection, and risk management. In addition, corporate integrity prediction plays an important role in maintaining the stability and reputation of financial institutions, with artificial intelligence technology assisting in detecting potential risks and fraudulent activities. This study also found that firm size, as measured by total assets, contributes significantly to bank financial performance. These findings make an important contribution to the literature and provide insights for policy makers and banking practitioners to optimize the use of artificial intelligence technology and integrity prediction in improving firm performance and competitiveness.

Pengaruh Penerapan E-Audit dan Etika Auditor terhadap Kualitas Audit dengan Time Budget Pressure sebagai Pemoderasi Tiara Victoria Priscilla; Regina Jansen Arsjah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.894

This study aims to examine and analyze the impact of e-audit implementation and auditor ethics on audit quality, with time budget pressure as a moderator. The research sample consists of auditors working at public accounting firms (KAP) in the Jakarta area. The sampling method employed was purposive sampling, yielding 110 respondents who completed a questionnaire distributed via Google Forms. The data collected were primary data analyzed using multiple linear regression. The research results show that the implementation of e-audit has a positive effect on audit quality. Meanwhile, auditor ethics and time budget pressure have a negative effect on audit quality. Time budget pressure has two different effects, namely worsening the positive effect of implementing e-audit on audit quality, but strengthening the positive effect of auditor ethics on audit quality.

CORPORATE RESPONSIBILITY AND CORPORATE RESILIENCE IN INDONESIA - AT THE BEGINNING OF THE COVID PANDEMIC Regina Jansen Arsjah; Juwita Tanamal; Harti Budi Yanti
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.18010

This study examines the effect of corporate social responsibility in terms of corporate responsibility to shareholders, employees, suppliers, customers and consumers, the environment, and society on corporate resilience during the Covid-19 crisis. Resilience has stability and flexibility dimensions. The focus of this research is on the flexibility dimension. This quantitative study used data from 2020 when the Covid-19 outbreak began in Indonesia. One hundred four non-financial companies listed on the Indonesia Stock Exchange were selected as samples for this study. The results showed that the company's responsibility to the environment and society positively affected corporate resilience. The company's responsibility to suppliers, customers, and consumers has a negative effect on corporate resilience. Meanwhile, the company's responsibility to shareholders and employees does not affect corporate resilience. The results show that not all aspects of corporate social responsibility affect corporate resilience during the first year of the Covid-19 crisis.

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