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Kajian Perbandingan Pengungkapan Corporate Social Responsibility: Analisis Deskriptif pada Sektor Perusahaan Pertanian Perkebunan Nashirotun Nisa Nurharjanti; Erma Setiawati; Eni Kusumawati; Fatchan Achyani
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3230

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Disclosure of Corporate Social Responsibility (CSR) reflects a company’s concern for its surrounding environment. This study examines the level of CSR disclosure among companies in the plantation agriculture sector. The aim is to determine the level of CSR compliance presented in the Sustainability Report based on GRI standards. The results of this study indicate that PT. Astra Agro Lestari Tbk, PT Bukit Asam Tbk, PT. Eagle High Plantations Tbk, PT. London Sumatra Indonesia Tbk, PT. Sinar Mas Agro Resources Technology Tbk and PT. Sawit Sumbermas has been continuously disclosing CSR with GRI Standards even though there are a number of indicators in GRI Standards that have not been disclosed. However, the application of CSR disclosure has been done both internally and externally. Especially PT. Astra Agro Lestari Tbk, which has an average percentage of 2016-2018, has a record of 75% which is included in the Applied Good category. Where the general disclosure compliance rate was 87.50%, compliance in management approach 100%, compliance in environment 96.67%, and compliance in social 90.2%
STRATEGI PENGEMBANGAN KOMODITAS STUDI TENTANG BUDAYA EKONOMI DI KALANGAN PENGUSAHA BATIK LAWEYAN Setiawati, Erma
Jurnal Kawistara Vol 1, No 3 (2011)
Publisher : Sekolah Pascasarjana UGM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2261.336 KB)

Abstract

BatikisanIndonesiannationalculturethatreceivesrecognitionfromUNESCOasworldculturalheritage.The villageofbatikLaweyanbecamethecenteroftheoldestandtraditionalbatikindustryinIndonesia.BatikLaweyan survivebecauseofitseffortstodevelopasolideconomiccultureandadaptivecharacteristicofvillagecommunities whoworkonroyalbatikLaweyanPajangandasabatikmerchant.
THE EFFECT OF WORKLOAD AND AUDITOR SPECIALIZATION ON AUDIT QUALITY WITH AUDIT COMMITTEE QUALITY AS MODERATING VARIABLE Erma Setiawati; Eskasari Putri; Dyana Madyaratri
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 10, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v10i1.744

Abstract

ABSTRAK The study aims to axamine the effect of workload and specialization of auditors on audit quality with quality of the audit committee as a moderating variable. This research is a quantitative study using a descriptive approach. The population in this research is a Jakarta Islamic Index (JII) companies listed on the Sharia Exchange in 2016-2018. The sampling technique in this study used the purposive sampling method. Data analysis method used was logistic regression analysis method using Statistical Package for Social Sciences (SPSS) version 21 program. The result of this research indicate that workload give impact on audit quality. Specialization of auditors, and quality of the audit committee do not impact on audit quality. Moderating analysis shows that quality of the audit committee is not able to moderate workload and specialization of auditors on audit quality.Kata Kunci:   audit quality, workload, auditor spe-cialization, audit committee
PENGARUH KUALITAS PELAYANAN DAN KEPUASAN PELANGGAN DALAM PEMBENTUKAN INTENSI PEMBELIAN KONSUMEN Setiawati, Erma; Murwanti, Sri
Benefit Volume 10 No 1 Juni 2006
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

The researcher is highly interested in many different opinions among some experts about theinfluence of service quality and customer satisfaction in establishing purchase intentions. Thus, thepurpose of this research is to test such three variables, based on the model proposed by Taylor andBaker (1994) by interacting variables of quality service and customer satisfaction in establishing thepurchase intention with customer satisfaction as a moderator variable between service quality andpurchase intentions. This research was conducted in Surakarta with research object of two supermarkets. From the200 questionnaires distributed 188 were return.The result of the research indicate that regression coefficient of interaction among one supermarket (alfa) is positive and significant (p≤ 0.05), while onesupermarket (Goro Assalam) is not significant. The value of R2 for two supermarkets was increasingafter the interaction of service quality and customer satisfaction being participated in the model ofmoderator regression equality and the result supported in research hypothesis.
PENGARUH KECUKUPAN MODAL, RISIKO PEMBIAYAAN, EFISIENI OPERASIONAL DAN LIKUIDITAS TERHADAP PROFITABILITAS (Studi Pada Bank Syariah dan Bank Konvensional di Indonesia) Setiawati, Erma; Rois, Dimas Ilham Nur; Aini, Indah Nur
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4886

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AbstractThe competition between conventional and Islamic banks is quite strict, this becomes a common trend because the banks want to attract and maintain the relation with their costumer, each bank must try and work hard to show their optimal financial performances.This research aims to find out the effect of capital adequacy, financing risk, operational efficiency and liquidity on the profitability of Islamic banks and Conventional banks, as well as to analyze the differences effect of capital adequacy, financing risk, operational efficiency and liquidity on profitability in Islamic banks and conventional banks in Indonesia. Population in this research are all Islamic bank and a conventional bank that listed in Indonesian bank (Bank Indonesia) on 2011-2015. This research using purposive sampling technique, with the samples involving three Islamic bank and four conventional banks in Indonesia. The data is analyzed by multiple regression analysis and descriptive analysis. The result of this research shows that the capital adequacy and operational efficiency has a significant effect on the profitability of Islamic banks. The financing risk and liquidity have no significant effect on the profitability of Islamic banks. While the capital adequacy, operational efficiency, and liquidity have a significant effect on their profitability conventional banks, and the financing risk is not affected to conventional banks profitability. The result of this research also showed that theres a difference in the effect of capital adequacy, financing risk, operational efficiency and liquidity on profitability between Islamic banks and Conventional Bank. Keywords: capital adequacy, financing risk, operational efficiency, liquidity and profitability
Client Internal Factors to The Change of Upgrade, Downgrade, and Same Grade of Public Accounting Firm (An Empirical Study on The Banking Sector Companies Listed in The Indonesia Stock Exchange for The Year of 2014-2018) Erma Setiawati; Devaria Aisya Setyowati; Mahameru Rosy Rochmatullah
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.10680

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This study aimed at determining the effect of client internal factors, such as; firm size, financial distress and management changes to switching of a public accounting firm (PAF). The population of this study was the company of the banking sector listed in the Indonesia Stock Exchange from 2014 to 2018. The sampling technique used in this study was purposive sampling method which generated a sample of 195 companies. The multinomial logistic regression test was performed because there were three categories of the dependent variable. The results of the analysis revealed that financial distress did not affect the change of PAF upgrade, downgrade, and the same grade. Firm size did not affect the change of PAF upgrade, downgrade and the same grade and management changes did not affect the change of PAF upgrade, downgrade, and the same grade.
PERBEDAAN FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN ANTARA PERUSAHAAN PERBANKAN DAN NON PERBANKAN (Studi Empiris pada perusahaan keuangan perbankan dan non perbankan tahun 2010-2014 ) Setiawati, Erma; Pardiyanto, Pardiyanto; Efendi, Ifin Aria
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2732

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The purpose of this study was to analyze the effect of capital structure , profitability , size , liquidity to the companys value in the banking and non-banking companies and the difference. The population in this study were the banking and non-banking companies listed on the Stock Exchange in 2010-2014 .The sampling technique was purposive sampling method . The number of samples in this study on the banking company as much as 105 companies and non-banking companies 138 companies for the period 2010-2014 .The analytical method used was multiple regression analysis and different test t-test with SPSS 22. The resuld of this study indicated that no difference variable capital structure, size, profitability and liquidity of the companys banking and non-banking finance. Keywords : Value of the Company, capital structure , profitability , company size , liquidity .
PENGARUH KUALITAS PELAYANAN DAN KEPUASAN PELANGGAN DALAM PEMBENTUKAN INTENSI PEMBELIAN KONSUMEN Setiawati, Erma; Murwanti, Sri
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 10 No 1 Juni 2006
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v10i1.1225

Abstract

The researcher is highly interested in many different opinions among some experts about theinfluence of service quality and customer satisfaction in establishing purchase intentions. Thus, thepurpose of this research is to test such three variables, based on the model proposed by Taylor andBaker (1994) by interacting variables of quality service and customer satisfaction in establishing thepurchase intention with customer satisfaction as a moderator variable between service quality andpurchase intentions. This research was conducted in Surakarta with research object of two supermarkets. From the200 questionnaires distributed 188 were return.The result of the research indicate that regression coefficient of interaction among one supermarket (alfa) is positive and significant (p≤ 0.05), while onesupermarket (Goro Assalam) is not significant. The value of R2 for two supermarkets was increasingafter the interaction of service quality and customer satisfaction being participated in the model ofmoderator regression equality and the result supported in research hypothesis.
DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016 Setiawati, Erma; Baningrum, Ratih Mar
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6645

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This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting. This research analyzes the influence of variable pressure proxied by financial stability, financial target, external pressure and personal financial needs, variable opportunity proxied by nature of industry, ineffective monitoring, and, quality of external auditor, variable rationalization proxied by change in auditor, variable arrogance proxied by frequent number of CEO’s pictures.Population of this study manufactured company in Indonesia Stock Exchange during year period 2014-2016 with a total sample 252 manufacture company by using purposive sampling method. Data analysis technique used was logistic regression analysis processed by using program SPSS 23  for Windows. The results of this study show that only the variable financial target have an effect to detected fraudulent financial reporting. This study hasn’t shown that financial stability, external pressure , personal financial needs, nature of industry, ineffective monitoring, quality of external auditor, change in auditor, change of directors, frequent number of CEO’s pictures have an effect to detected fraudulent financial reporting.Keywords: Fraud Pentagon, Fraud Diamond, Fraud Triangle, Fraudulent Financial Reporting, Manufactured Sector Fraud.
THE ANALYSIS OF ACCEPTANCE OF HOSPITAL INFORMATION MANAGEMENT SYSTEM (HIMS) USING TECHNOLOGY ACCEPTANCE MODEL METHOD Setiawati, Erma; Trisnawati, Rina; Diana, Ulfi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8652

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The purpose of this study was to determine the acceptance of Hospital Management Information Systems related to accounting transactions using the Technology Acceptance Model (TAM) methode. Constructs in TAM used are Perceived Ease of Use, Perceived Usefulness, Behavior Intention to Use, and Actual Technology Usage. The population in this study were users of systems related to accounting transactions, with a total of 150 people. The sampling technique using the convenience non random sampling method. The data in this study were obtained by distributing questionnaires to 150 respondents. Data analysis using SEM-PLS with WarpPLS 5.0 software. The results showed that Perceived ease of use had an effect on Perceived usefulness and Behavior Intention to Use. Whereas, Perceived Usefulness influences Behavior Intention to Use, and Behavior Intention to Use has an effect on Actual Technology Usage. Keywords: Technology Acceptance Model, Partial Least Square, Hospital Management Information System, Accounting Management System