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All Journal Journal of Accounting Science Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
Ade irma Suryani Lating
Universitas Islam Negeri Sunan Ampel Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Observing the character of public accountant through the spirit of Fastabiqul Khairat Ratna Anggraini Aripratiwi; Binti Shofiatul Jannah; Ade irma Suryani Lating; Nur Ravita Hanun
Journal of Accounting Science Vol 7 No 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1659

Abstract

This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used in this research is qualitative with a religiosity pradigm strategy. This study found that the spirit of fastabiqul khairat appears in every audit process, carried out by public accountant, starting from the engagement process to the issuance of an audit opinion. In the ethical crisis faced by public accountant, it takes a character building with integrity “amal shalih“ and not unjust. Public accountant prioritize aspects of conviction in every decision, adhere to the applicable rules. Through the spirit of fastabiqul khairat, it’s expected to be able to produce ethical behaviour for public accountant, which will lead to the concept of a code of ethics of public accountant profession.
Moderasi Kinerja Lingkungan Pada Hubungan Green Accounting Dan Kinerja Ekonomi Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Ade Irma Suryani Lating; Ajeng Tita Nawangsari
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i2.2790

Abstract

This study aims to examine stakeholder theory and legitimacy with the triple bottom line approach on environmental aspects, by examining the direct effect of green accounting on economic performance and the moderating role of environmental performance on the relationship between green accounting and economic performance. A total of 90 data  across 15 companies in the mining sector during the six annual report periods were used as sample. This sample were analyzed using an interaction moderation regression model. The results of the study show that the application of green accounting has a positive effect on economic performance, in addition environmental performance is able to quasi-moderate the relationship between green accounting and economic performance. The limitations of this study lies in the limited measurement of the GRI index on environmental performance aspects. Further more the limited scope of the corporate sub-sector put some generalizing issue. Future research is expected to use environmental performance indicators that can generalize results to other company sub-sectors. In addition, cross section data analysis is more relevant which is developed in the moderation of the analysis model.
PENGARUH KOMPENSASI BONUS DAN DIVIDEND PAYOUT RATIO TERHADAP PRAKTIK PERATAAN LABA: (Studi pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2019) Maulinda Zulfa Rahmania; Ade Irma Suryani Lating; Selvia Eka Aristantia
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.395

Abstract

This study aims to determine the effect of bonus compensation and dividend payout ratio on income smoothing practices. This research is a quantitative research with an associative approach. The data testing techniques used are partial hypothesis testing (t test), simultaneous hypothesis testing (F test) and multiple linier regression analysis using SPSS software version 25. The number of samples tested in this study were 66 samples consisting of 33 companies with research period of 2 years. The data used in this research are secondary data sourced from IDX official website and official website of related companies. The results showed that partially, bonus compensation had no effect on income smoothing practices, but dividend payout ratio had a significant negative effect. Meanwhile, simultaneously, bonus compensation and dividend payout ratio have a significant effect on income smoothing practices. Based on these results, it is hoped that investor and potential investor will be more thorough in analyzing and identifying the company, and not seeing the company only by the value of dividends or the amount of profit that generated by banking companies which will later be used as investment destinations.
Co-Authors Ajeng Tita Nawangsari Binti Shofiatul Jannah Maulinda Zulfa Rahmania Mochammad Ilyas Junjunan Nur Ravita Hanun Ratna Anggraini Aripratiwi Selvia Eka Aristantia