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Mafudi *

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Author-ID : 6058037

Economics, Econometrics & Finance

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PENGARUH CORPORATE GOVERNANCE DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN KINERJA SOSIAL DAN LINGKUNGAN PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA Septiana Rahayu; Eko Suyono; Christina Tri Setyorini; Mafudi *
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This study haved to analyze the effect corporate governance and type of industry on the corporate social responsibility disclosure. Corporate governance mechanism is used the proportion of independent commissioners, audit committee, institutional ownership and managerial ownership. The population in this study are companies listed on the Indonesian Stock Exchange (BEI) in the year 2012-2014. The number of samples in this study amounted to 132 firm year by purposive sampling method. Based on the results of research and data analysis using multiple linear regression showed that: 1) the proportion of independent commissioners positive influence on the CSR disclosure, 2) the audit committee positive influence on the CSR disclosure, 3) institutional ownership positive influence on the CSR disclosure, 4) managerial ownership had no influence on the CSR disclosure, and 5) industrial type variables that influence on the CSR disclosure is agriculture, consumer goods industry, and property and real estate. While the mining sector, basic industry and chemicals, miscellaneous industry, and transportation and infrastructure had no influence to the CSR disclosure.

GOOD GOVERNANCE DALAM PENGELOLAAN USAHA KECIL DAN MENENGAH Eko Suyono; Sugiarto *; Mafudi *; Taufik Hidayat
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

SMEs are a type of business that generally dominates in developing countries including Indonesia. So it can be said that SMEs are the main pillar of a country's economy, which contributes dominantly in supporting the state income. In general, the managers or owners of SMEs run their business in a rudimentary manner without accompanied by good corporate governance concepts. Good corporate governance today is seen as an important indicator of a stable economy. This will help to protect the rights and interests of shareholders and all other stakeholders, providing a framework for monitoring the actions and performance of management effectively and to drive better business results. In general, however, good corporate governance concepts are applicable to large corporations, so it needs a media to translate the concepts of good corporate governance from large companies to SMEs. One of the frameworks and such codes may not reflect the characteristics of SMEs, where in the SMEs, owners may also be the managers, or where company ownership can be shared across family members. But in general, for SMEs, corporate governance primarily is to improve business efficiency and performance, and less monitor management actions. So with the implementation of good governance in SMEs, it is expected that this type of business will grow and become more professional in sustaining the country economy.

ANALISIS MINAT PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI PURWOKERTO Pujiati *; Bambang Setyobudi Irianto; Mafudi *
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This study aimed to analyzing intention of use accounting information at small and medium enterpriseses in Purwokerto. The sample in this study using proportionate stratified random sampling technique as many as 80 small and medium enterpriseses in the field of trade, manufacturing and services. Data collection in this study using a questionnaire survey. The data collected were processed using partial least square analysis (PLS). The results of this study indicate that partial perceived usefulness and perceived ease of use positively affects the attitude of the use of accounting information on small and medium enterprises in Purwokerto. Partially attitudes, subjective norms, and perceived behavioral control positive influence on interest in the use of accounting information on small and medium businesses in Purwokerto.

PENGARUH LITERASI KEUANGAN, PREFERENSI RISIKO, DAN MOTIVASI TERHADAP PERILAKU INVESTOR PEMULA Veggy Pradasari; Irianing Suparlinah; Mafudi *
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This research is a quantitative research with a survey method entitled "The Influence of Financial Literacy, Risk Preference and Motivation on Beginner Investor Behavior". The population in this study was the entire investor community in Purwokerto. The samples were taken using purposive sampling, namely 104 investors who can be sampled because they have met the existing criteria. Retrieval of data using the online questionnaire method with google form media. The data analysis technique in this study is multiple linear regression, by testing the coefficient of determination, F test and t test. Based on data analysis, the results showed that: (1) financial literacy has a positive effect on the behavior of novice investors, (2) risk preference has no effect on the behavior of novice investors, (3) motivation has a positive effect on the behavior of novice investors. The implication of this research is that financial literacy and motivation are fundamental for novice investors. That way, there is a capital market seminar or training needed so that novice investors have good financial literacy, especially in finance to support them. In addition, as a novice investor who has high motivation to invest, he will get more benefits from the future. The higher the level of financial literacy and motivation, the better the behavior in making investment decisions in the capital market. As well as students as investors should choose investment instruments according to risk preferences.

ANALISIS KEMAMPUAN GOOD CORPORATE GOVERNANCE DALAM MEMEDIASI PENGARUH VARIABEL KINERJA KEUANGAN, KINERJA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LINGKUNGAN Fatikhatun Khasanah; Eliada Herwiyanti; Mafudi *
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This research is a literature study by analyzing the annual reports of PROPER participating companies listed on the Indonesia Stock Exchange in 2016-2017. This study aims to determine the ability of Good Corporate Governance to mediate the effects of financial performance, environmental performance, and company size on environmental disclosure.. The population in this study are all of PROPER participating companies that are listed on the Indonesia Stock Exchange during 2016-2017. Determination of samples using purposive sampling technique, so the number of samples is 32 companies. The results of this research show that: (1) Good Corporate Governance is able to mediate the effects of financial performance, environmental performance, and company size on environmental disclosure; (2) Good Corporate Governance is not able to mediate the effect of financial performance on environmental disclosure; (3) Good Corporate Governance is not able to mediate the effect of environmental performance on environmental disclosure; (4) Good Corporate Governance is able to mediate the effect of company size on environmental disclosure; (5) Financial performance has a positive but not significant effect on environmental disclosure; (6) Environmental performance has a positive but not significant effect on environmental disclosure; (7) Firm size has a positive and significant effect on environmental disclosure.

Co-Authors Bambang Setyobudi Irianto CHRISTINA TRI SETYORINI EKO SUYONO Eliada Herwiyanti Fatikhatun Khasanah IRIANING SUPARLINAH Pujiati * septiana Rahayu Sugiarto * Taufik Hidayat Veggy Pradasari

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