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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM)
Desi Adhariani
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Indonesia Kampus UI Depok, 16424,
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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SEMAKIN BERAGAM SEMAKIN BAIK? ISU KEBERAGAMAN GENDER, KEUANGAN, DAN INVESTASI PERUSAHAAN Zhafarina Isti Ramadhani; Desi Adhariani
Jurnal Keuangan dan Perbankan Vol 21, No 1 (2017): January 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.814 KB) | DOI: 10.26905/jkdp.v21i1.1222

Abstract

This research aimed at investigating the impact of gender diversity on financial performance and investment efficiency in public companies listed in Indonesia Stock Exchange. As there was an increase in the number of women on board of directors and commissioners in several countries including Indonesia, it was important to know whether there was an influence to evaluate the role of gender diversity. The sample consisted of 282 and 253 public companies listed in Indonesia Stock Exchange in 2012 (for two different models). Using secondary data and regression tests to analyze the data, this study did not find the significant impact of gender diversity on financial performance and investment efficiency. This could be interpreted as there were still many things to do to improve the role of gender diversity and women capabilities in the board of commissioners and directors.
Does Financial Performance Drive Environmental Disclosure and Environmental Cost? Evidence from Indonesia Rima Kusuma Rini; Desi Adhariani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i02.p09

Abstract

This study examines whether financial performance affects environmental disclosures and environmental costs. Samples from mining and energy companies that are listed on the Indonesia Stock Exchange from 2015 to 2019 were analyzed using the content analysis method and ordinary least square regression. This study finds that financial performance bears a positive relationship to environmental costs that indicates whether assets are efficiently used as a basis to engage in spending on environmental activities. There is a negative relationship between financial performance and environmental disclosure and a positive relationship between environmental cost and environmental disclosures. This study implies wider stakeholder understanding of how financial performance affects environmental cost and disclosure. The study implies a role of the cost element in the relationship between financial performance and environmental disclosure.
MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT Debbianita Debbianita; Sylvia Veronica Siregar; Desi Adhariani
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.265 KB) | DOI: 10.26905/jkdp.v20i2.253

Abstract

AbstractThis research aims to detect earnings management through classification shifting by classifying core expensesas discontinued operation or special items to increase core earnings. This research also predict that AuditQuality (KAP big 4 or non-big 4) can mitigate earnings management through classification shifting. Samplesof this research are obtained by using purposive sampling from all companies listed in the capital markets ofSingapore, Malaysia, Indonesia, and Philippines. Methods of data analysis used in this research were multiplelinear regression cross section data were processed using statistical software E-views 6.0. Final samples are1551 observations for the year 2012. Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigate earnings management throughclassification shifting.
Evaluation of Information Technology Governance Through The Cobit 5 Framework Approach: Case Study at PT Bank ABC Post-Merger Yusuf Kurniadi; Desi Adhariani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5299

Abstract

Governance is the result of accountability for actions taken by the executive board and management to ensure that the processes carried out support the organization's strategic steps towards business goals. As a newly merged company, Bank ABC then rearranged its new vision and mission and adapted it to the dynamics of the organization and stakeholders to support the company's achievements. One of its missions is to provide access to Islamic financial solutions in Indonesia. Providing access to Islamic finance is certainly inseparable from the information technology governance function at Bank ABC. Information technology governance is the embodiment of the structure and roles, processes, and related mechanisms that ensure that information technology is aligned with the organization to achieve organizational goals. For this reason, it is necessary to evaluate good information technology governance to be able to support the achievement of Bank ABC's vision. This study evaluates ABC Bank's information technology governance based on the COBIT 5 framework. Data collection methods in this study used questionnaires and interviews with related parties, especially at the company executive level. Meanwhile, the data analysis technique uses descriptive qualitative which emphasizes the data sources and facts obtained from related parties in the field. The results obtained are expected to result in an evaluation of the extent to which the capability level of information technology governance is, and produce recommendations for improvement so that information technology governance can meet management expectations.
TINGKAT KELUASAN PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN DAN HUBUNGANNYA DENGAN CURRENT EARNINGS RESPONSE COEFFICIENT (ERC) Adhariani, Desi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study examines whether voluntary corporate disclosure level that is published in annual report affects the return-earnings relationship. The study hypothesizes that the informativeness of earnings and voluntary disclosure is complementary to each other. This hypothesis implicitly presumes that investor will use the information provided in annual report disclosures together with information in earnings as one of the guidance in investment decisions. To test the hypothesis, current stock returns are regressed against current earnings changes. The sample consists of 90 annual reports of companies listed on the JSX as of December 31, 1998. The amount of voluntary disclosure provided in annual reports is measured by disclosure items and weighted scores developed by Botosan (1997), Sitanggang (2002), and Suripto (1999). Before deciding to use the weighted score, this study examines the differences between weighted scores and the equally weighted ones. The findings of the test of differences support the hypothesis that the two kinds of score measurement are statistically different, meaning that investors place different interests to each disclosure items. The findings of regression test support the hypothesis of complementary relationship, which remain consistent after controlling for other factors that have been identified in previous studies influence the earnings response coefficients. The findings are also robust with respect to different holding period returns and different earnings measurement.
SIMBOLIS ATAU SUBSTANTIF? ANALISIS PRAKTIK PELAPORAN CSR DAN KUALITAS PENGUNGKAPAN Nasution, Ryan Muhammad; Adhariani, Desi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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Abstract

This research is aimed to test empirically the influence of three Corporate Social Responsibility reporting (CSR) practices on the quality of CSR disclosure. Specifically, the research is conducted to determine whether the practices are substantive in nature, which is to improve the quality of disclosure as media of accountability to stakeholders; or simply symbolic to establish a company’s positive image. The three practices are the use of standalone CSR reports, Global Reporting Initiative (GRI) frameworks, and external assurance services for CSR reports. This study uses a sample of 50 non-financial companies with large market capitalization listed in Indonesia Stock Exchange in 2011-2013. The results show that the use of standalone CSR reports negatively affects the quality of CSR disclosure, which is interpreted as a reflection of the symbolic approach in its preparation. Meanwhile, the use of external assurance services and the adoption of GRI has a positive influence. However, after several sensitivity tests, the results were mixed, and overall showed that GRI adoption did not improve the quality of disclosure. Thus, the research findings indicate that the use of external assurance services increases the quality of disclosure but there are still a lot of symbolic information in CSR disclosure in Indonesia, even though the company has already followed the GRI reporting framework.
Rekomendasi Pengelolaan Donasi Corporate Social Responsibility Pada Yayasan Perusahaan Sektor Pertambangan Amirulloh Dwi Febriyanto; Desi Adhariani
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.6456

Abstract

Penelitian ini bertujuan mengevaluasi penerapan pengelolaan dana CSR pada salah satu pelaku sektor pertambangan batubara dari sisi organisasi berorientasi nonlaba. Yayasan sebagai organisasi nonlaba merupakan lembaga sektor publik yang dapat dibentuk oleh korporasi. Yayasan perusahaan X mengelola program pengembangan pemberdayaan masyarakat salah satu perusahaan pertambangan besar di Indonesia. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus dengan analisis triangulasi melalui observasi, dokumen, dan wawancara. Responden penelitian adalah pengelola yayasan yaitu ketua, bendahara, dan pegawai  keuangan. Hasil penelitian menjelaskan terdapat praktik akuntansi pada yayasan ini berpotensi melanggar sisi publik. Merekomendasikan skema penerapan advance payment donasi CSR dengan implementasi yang berfokus pada perbaikan tata kelola yayasan; meminimalisir pengembalian donasi; dan pengelolaan aktivitas pendanaan keberlanjutan.
Co-Authors Amirulloh Dwi Febriyanto Debbianita Istiqomah, Aisyah Nasution, Ryan Muhammad Nasution, Ryan Muhammad Rima Kusuma Rini Sylvia Veronica Siregar Yusuf Kurniadi Zhafarina Isti Ramadhani