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All Journal Indonesian Journal of Sustainability Accounting and Management Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Business and Information System
Eka Noor Asmara
Politeknik YKPN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Industry Characteristics and Patterns of Sustainability Reports Yavida Nurim; Eka Noor Asmara
Indonesian Journal of Sustainability Accounting and Management Vol 3, No 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.87

Abstract

Since 2002, the Indonesian Government has encouraged listed and unlisted companies to disclose sustainability reports comprised of three performance indicators—economic, environmental, and social—as Global Reporting Initiatives (GRI) guidance. The main issue is that different industry characteristics have different orientations of sustainability reporting because of the differences between their main stakeholders. In fact, several GRI criteria do not match every industry characteristic. For example, banking does not report on materials, emissions, or pollution as part of their environmental performance. This research aims to identify the patterns of sustainability reporting from 2015 to 2016, based on industry characteristics. The study compares environmental and social performance reporting patterns of the manufacturing and financial sectors. Results show that manufacturers are more concerned with environmental performance while the financial sector is more concerned with social performance. This evidence contributes to the stakeholder theory and efforts in sustainability report modelling.
SELF ESTEEM, SELF EFFICACY DAN PRESTASI AKADEMIK MAHASISWA AKUNTANSI: STUDI PADA KELAS PENGAUDITAN Sidiq Ashari; Eka Noor Asmara; Supardi Supardi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.651 KB) | DOI: 10.34204/jiafe.v5i1.1236

Abstract

This study aims to provide empirical evidence of the related between self esteem and self efficacy with academic performance on auditing course. By using non-probability sampling techniques that is purposive sampling, this research using a sample of 194 university students in Yogyakarta that take on auditing course. This research model was developed based on previous research models by using survey in data collection process. Analysis uses structural equation models by using smartPLS software. Results of this research shown the support of 2 out of 3 proposed hypothesis, namely that there is a significant positive relationship between self esteem against self efficacy and academic performance. Meanwhile, this research can not proves that self efficacy strengthen academic performance on auditing course.
Pertumbuhan Laba pada Perusahaan Pertambangan di Indonesia Andriono Eko Yuniarto; Eka Noor Asmara; Herbowo Herbowo
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.952

Abstract

This study aims to examine the various determinants that affect profit growth. The determinant factors include: current ratio, debt to equity ratio, net profit margin, return on assets, and total assets turnover. The population of this study is all mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used purposive sampling method. The number of companies that meet the sampling criteria are 49. Data analysis was carried out through several analytical techniques, ranging from descriptive statistical tests, classical assumption tests and hypothesis testing. Hypothesis testing was performed using multiple linear regression analysis. The test results show that partially, the current ratio, debt to equity ratio, net profit margin, and return on assets have an effect on profit growth, while total asset turnover has no effect on profit growth. Simultaneously current ratio, debt to equity ratio, net profit margin, return on assets and total asset turnover affect profit growth. The value of the coefficient of determination is 64.4% which indicates that the determinant factors studied show an influence of 65.6% and the remaining 35.6% is influenced by other determinant factors. Based on the results of this study, further researchers can examine other determinants that are strongly suspected to also affect profit growth such as return on equity or other financial ratios. In addition, the results of this study can be used by companies to improve their financial performance by recognizing the influence of these various determinants.
Determinants of corporate social responsibility: Evidence of manufacturing companies in Indonesia Ronowati Tjandra; Yudi Santara Setyapurnama; Eka Noor Asmara; Supardi Supardi; Hasan Subagyo
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i2.133

Abstract

This study examined the effect of earnings management and the board of directors on corporate social responsibility disclosure. In this study, earnings management is measured using the modified Jones model, while corporate social responsibility disclosure is calculated using the corporate social responsibility disclosure index (CSRI). This study uses the CSRI index based on the Global Reporting Initiative (GRI) reporting standards disclosed by companies in their annual reports. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period that met the sample criteria. This research was conducted with a regression analysis model. The results of this study state that earnings management positively influences corporate social responsibility disclosure, and corporate governance proxied by the board of directors negatively affects corporate social responsibility disclosure
Pengujian Manajemen Risiko Sebagai Variabel Moderasi Terhadap Hubungan Manajemen Laba dan Nilai Perusahaan Eka Noor Asmara; D Djasamanuddin; S Supardi; Sidiq Ashari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.839

Abstract

This study aims to examine the relationship between earnings management practices and firm value with enterprise risk management as a moderating variable. The sample in this research is 50 manufacturing companies listed on the Indonesia Stock Exchange during 2017-2021. The data collection technique was purposive sampling and derived from secondary data, both from the IDX and from the website of each company. The research hypothesis was tested using regression analysis. The results of the study show that earnings management has a significant negative effect on firm value. Risk management, which is expected to weaken the relationship between earnings management and firm value, is not supported in this study. Although risk management has not been significantly proven, this research contributes to stakeholders to encourage managers to maximize and optimize company risk management practices as an effort to prevent earnings management practices.
Karakteristik Keuangan, Audit Tenure Dan Agresivitas Pajak Herbowo Herbowo; Eka Noor Asmara; Budhi Purwantoro Jati; Nanik Niandari; Devi Widiyaningrum
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): INPRESS : Artikel Periode Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1666

Abstract

Riset memiliki capaian untuk menguji pengaruh profitabilitas, likuiditas, leverage, dan audit tenure pada praktik agresivitas pajak oleh entitas. Agresivitas pajak sebagai variabel dependen pada riset ini diukur dengan menggunakan effective tax rate (ETR). Nilai ETR yang tinggi menunjukkan bahwa agresivitas pajak rendah karena tingkat pembayaran pajak yang tinggi. Pengukuran variabel independen karakteristik keuangan yakni Profitabilitas diukur dengan Return on Equity (ROA), Likuiditas dengan rasio lancar, Leverage dengan Debt to Equity Ratio (DER), dan audit tenure dengan menggunakan lama hubungan auditor dengan entitas. Sampel dipilih dengan teknik purposive yakni klien sebuah KAP di Yogyakarta dengan jumlah 45 perusahaan. Data dianalisis dengan menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa audit tenure memiliki pengaruh positif terhadap tingkat ETR yang berarti menurunkan tingkat kecenderungan agresivitas pajak, sedangkan variabel lainnya yakni Profitabilitas, Likuiditas, Leverage tidak berpengaruh terhadap agresivitas pajak. Implikasi penelitian ini yakni bahwa lama hubungan antara auditor dapat berdampak positif pada proses audit karena pemahaman auditor yang semakin baik atas industri klien sehingga klien akan cenderung lebih berhati-hati dalam melakukan agresivitas pajak.
Co-Authors Andriono Eko Yuniarto Budhi Purwantoro Jati Devi Widiyaningrum Djasmanuddin Djasmanuddin Hasan Subagyo Herbowo Herbowo Nanik Niandari Ronowati Tjandra Sidiq Ashari Sidiq Ashari Supardi Supardi YAVIDA NURIM Yudi Santara Setyapurnama