Articles
<![CDATA[A Quantitative Study of Oil Price Decrease and Bankruptcy Probability in Oil and Gas Companies ]]>
<![CDATA[Rosdini*, Dini]]>;
<![CDATA[Nautika*, Rahardi Gita]]>
<![CDATA[ INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 2 (2019): August - November 2019 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (129.998 KB)
<![CDATA[The decrease in oil prices globally has an impact on the oil and gas company?s financial health. This study aims to provide empirical evidence about the effect of oil prices on the probability of bankruptcy in Indonesia, Singapore, and Australia using the probability of bankruptcy model of Altman Z-Score. The price of oil is measured by the price of Brent crude. Our sample is made of 20 oil and gas firms listed at the Indonesia Stock Exchange (IDX), the Australian Securities Exchange (ASX) and the Singapore Exchange (SGX) during the period of 2013-2015 selected through purposive sampling. This study is quantitative research with secondary data analyzed using simple regression model. The results of this study indicate that oil prices significantly influence the bankruptcy probability of oil and gas companies in Indonesia, Singapore, and Australia.Keywords:Oil Price, Probability of Bankruptcy, Altman Z-Score.*Department of Accounting Faculty of Economics and Business, Universitas Padjadjaran, Jalan Dipati Ukur No. 35, Bandung 40132, Indonesia. https://doi.org/10.21632/irjbs.12.2.145-155]]>
<![CDATA[Peran Budaya dan Akulturasi Pada Information Sharing Dalam Aspek Akuntansi Keperilakuan ]]>
<![CDATA[Doddy Primayudia]]>;
<![CDATA[Dini Rosdini]]>;
<![CDATA[Prima Yusi Sari]]>
<![CDATA[ JURNAL MANAJEMEN MOTIVASI Vol 15, No 1 (2019): Jurnal Manajemen Motivasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Pontianak ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (689.48 KB)
|
DOI: 10.29406/jmm.v15i1.1446
<![CDATA[Informasi berperan penting dalam membantu manajer untuk mengambil keputusan.Pada satu sisi, karyawan yang berperan sebagai agen pada teori keagenan akan senang dan bangga ketika melaporkan kesuksesan yang mereka raih kepada prinsipal mereka dalam mencapai kinerja yang telah ditetapkan. Di sisi lain, karyawan juga sering menutup-nutupi kesalahan yang mereka perbuat, terutama jika kinerja yang telah ditetapkan dari organisasi tidak dapat tercapai. Penelitian ini bertujuan untuk mempelajari pengaruh budaya dan akulturasi etnis keturunan Tionghoa dalam keiginannya untuk berbagi informasi dalam aspek keperilakuan, dan menjelaskan bagaimana budaya dan akulturasi tersebut mempengaruhi keinginan karyawan untuk berbagi informasi dalam aspek akuntansi keperilakuan. Penelitian ini menggunakan metode eksperimendengan rancangan acak lengkap pola faktorial.Faktor pertama adalah tingkat akulturasi etnis keturunanan Tionghoa yang dibedakan menjadi dua kategori yaitu etnis keturunan Tionghoa Sampel pada penelitian ini adalah etnis keturunan Tionghoa yang memiliki akulturasi rendah (TAR) dan etnis keturunan Tionghoa yang memiliki tingkat akulturasi tinggi akulturasi tinggi (TAT). Faktor kedua adalah keberadaan supervisor yang dibedakan pula pada dua katagori ada supervisor (AS) dan tidak ada supervisor (TAS). Hasil penelitian menujukkan bahwa latar belakang budaya dan tingkat akulturasi etnis keturunan Tionghoa mempengaruhi keinginan seseorang dalam berbagi informasi,dan keberadaan supervisor tidak mempengaruhi keinginan seseorang dalam berbagi informasi.]]>
<![CDATA[Pengaruh karakteristik tata kelola perusahaan terhadap pengungkapan dukungan SDGS dalam laporan keberlanjutan ]]>
<![CDATA[Wisnu Setyawan]]>;
<![CDATA[Nanny Dewi Tanzil]]>;
<![CDATA[Dini Rosdini]]>
<![CDATA[ Jurnal Akuntansi Aktual VOLUME 9, NOMOR 1, FEBRUARI 2022 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17977/um004v9i12022p015
<![CDATA[AbstractDisclosure of entity support for the objectives of the UN-SDGs is in line with Stakeholder Theory, where internal and external parties have an interest in information about corporate governance responsibilities in carrying out their business activities. The Sustainability Report is a medium for entities to disclose their responsibilities towards economic, social, and environmental aspects, as well as their support for the UN-SDGs agenda. This study aims to prove the relationship and influence of corporate governance on the disclosure of SDGs support in their Sustainability Reporting. The data sampling used is 76 Sustainability Reports published through the NCSR with GRI standards for the 2017-2019 reporting period. The results show that the corporate governance have a relationship with the disclosure of SDGs support in the Sustainability Reporting, but only the variable of Sustainability Officer in the corporate governance construct shows a significant effect. This shows that sustainability governance is the key in meeting the information needs of stakeholders related to the company’s sustainability, especially the company’s support for the goals of the UN-SDGs Agenda.AbstrakPengungkapan dukungan entitas terhadap tujuan UN-SDGs selaras dengan teori pemangku kepentingan di mana pihak internal maupun eksternal berkepentingan terhadap informasi terkait tanggung jawab tata kelola perusahaan dalam menjalankan aktivitas bisnis mereka. Laporan keberlanjutan adalah salah satu media untuk mengungkapkan tanggung jawab entitas terhadap aspek ekonomi, sosial, dan lingkungan, dan juga dukungan mereka terhadap agenda UN-SDGs. Penelitian ini bertujuan untuk menginvestigasi hubungan dan pengaruh tata kelola perusahaan terhadap pengungkapan dukungan SDGs dalam laporan keberlanjutan. Data yang digunakan adalah 76 laporan keberlanjutan yang dipublikasikan melalui NCSR dengan standar GRI pada periode pelaporan 2017-2019. Hasil penelitian menunjukkan bahwa tata kelola perusahaan memiliki hubungan dengan pengungkapan dukungan SDGs dalam laporan keberlanjutan, tetapi hanya variabel keberadaan pejabat keberlanjutan dalam konstruk tata kelola perusahaan yang menunjukkan pengaruh signifikan. Hal ini menunjukkan bahwa tata kelola keberlanjutan menjadi kunci dalam memenuhi kebutuhan informasi pemangku kepentingan terkait keberlanjutan perusahaan, khususnya dukungan perusahaan terhadap tujuan UN-SDGs.]]>
<![CDATA[The Role Of Critical Information On Self-Induced Competitiveness ]]>
<![CDATA[Dini Rosdini]]>;
<![CDATA[Hamzah Ritchi]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (183.848 KB)
|
DOI: 10.20961/jab.v19i1.266
<![CDATA[Competence and expertise improvement of accounting students in the global era are inevitable. Competition, particularly among accountants accross countries has now become a phenomenon to face from domestic professionals’ view point. Yet, this recent regional dynamic appears to bring little awareness on accounting students. The current research aims to test the influence of vital Asean Economy Community competition information on the motivation of accounting students in the learning process through experiments oriented toward internal validity reinforcement. The sample obtained were 85 participants accounting students on their second year who had passed the course on Introduction to Accounting.The research aimed to find out how critical information, through motivation, was capable of providing resources and momentum to students as a control perception of their behavior to improve accounting or non-accounting competence. It was expected that the research could provide empirical evidence on accouting students’ motivation related to competition information in the framework of TPB. The results indicate that critical competition information could increase motivation and skills of accounting students. Specifically, the research is expected to contribute in competence-based curriculum development through motivational aspect of competition information and can give suggestions to lecturers of accounting study program on factors affecting the motivation of accounting students in preparing for challenging working world. Peningkatan kompetensi dan keahlian mahasiswa akuntansi di era globalisasi saat ini merupakan suatu keniscayaan yang tidak dapat dielakkan dan harus dilakukan. Saat ini kompetisi khususnya dengan para akuntan dari negara lain sudah menjadi fenomena yang dihadapi. Namun, fakta mengenai kompetisi ini bisa saja belum disadari sepenuhnya oleh para mahasiswa akuntansi. Penelitian ini bertujuan untuk menguji pengaruh informasi kompetisi vital Masyarakat Ekonomi Asean (MEA) terhadap motivasi mahasiswa akuntansi dalam proses belajar melalui metode eksperimen yang berorientasi pada penguatan validitas internal. Sampel dalam penelitian ini adalah 85 partisipan mahasiswa akuntansi tahun kedua dan telah lulus mata kuliah Pengantar Akuntansi. Penelitian ini juga mencoba melihat bagaimana informasi kritikal, melalui motivasi, mampu menyediakan sumberdaya dan daya gerak bagi mahasiswa sebagai wujud persepsi kendali keperilakuan mereka, untuk meningkatkan kompetensi akuntansi dan non akuntansi mereka. Penelitian ini berkontribusi dalam memberikan bukti empiris mengenai motivasi mahasiswa akuntansi dikaitkan dengan informasi kompetisi yang mereka terima dalam kerangka Theory of Planned Behavior (TPB). Hasil penelitian ini menunjukkan bahwa informasi kompetisi kritikal dapat meningkatkan motivasi dan keahlian akuntansi para mahasiswa. Penelitian ini secara khusus diharapkan memberikan kontribusi dalam penyusunan kurikulum berbasis kompetensi dengan mempertimbangkan aspek motivasi terkait informasi kompetisi ini dan memberikan masukan kepada seluruh pendidik di perguruan tinggi khususnya program studi akuntansi mengenai faktor yang dapat memengaruhi motivasi mahasiswa akuntansi dalam proses belajar dan mempersiapkan diri di dunia kerja yang penuh tantangan.]]>
<![CDATA[Pengaruh tingkat kekayaan dan tingkat ketergantungan daerah terhadap kinerja pemerintah daerah ]]>
<![CDATA[Parassela Pangestu Primadiva]]>;
<![CDATA[Dini Rosdini]]>;
<![CDATA[Sri Mulyani]]>
<![CDATA[ Jurnal Paradigma Ekonomika Vol. 16 No. 2 (2021): Jurnal Paradigma Ekonomika ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22437/jpe.v16i2.11999
<![CDATA[This research discusses level of wealth and level of central dependence on local governments in West Java Province within the fiscal year of 2018 and 2019. Performance was measured using the Sustainable Development Goals indicator. The population of the research was all local governments in West Java Province. The sampling technique used was saturated sampling method or census. The sample in this research were 27 district/city governments in West Java Province. Based on the results of SPSS statistical analysis with multiple linear regression, it can be concluded that the level of local wealth and the level of central dependence have a significant effect on the performance of local governments. ]]>
<![CDATA[A Quantitative Study of Oil Price Decrease and Bankruptcy Probability in Oil and Gas Companies ]]>
<![CDATA[Dini Rosdini]]>;
<![CDATA[Rahardi Gita Nautika]]>
<![CDATA[ INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 2 (2019): August - November 2019 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The decrease in oil prices globally has an impact on the oil and gas company’s financial health. This study aims to provide empirical evidence about the effect of oil prices on the probability of bankruptcy in Indonesia, Singapore, and Australia using the probability of bankruptcy model of Altman Z-Score. The price of oil is measured by the price of Brent crude. Our sample is made of 20 oil and gas firms listed at the Indonesia Stock Exchange (IDX), the Australian Securities Exchange (ASX) and the Singapore Exchange (SGX) during the period of 2013-2015 selected through purposive sampling. This study is quantitative research with secondary data analyzed using simple regression model. The results of this study indicate that oil prices significantly influence the bankruptcy probability of oil and gas companies in Indonesia, Singapore, and Australia.Keywords:Oil Price, Probability of Bankruptcy, Altman Z-Score.*Department of Accounting Faculty of Economics and Business, Universitas Padjadjaran, Jalan Dipati Ukur No. 35, Bandung 40132, Indonesia. https://doi.org/10.21632/irjbs.12.2.145-155]]>
<![CDATA[PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT ]]>
<![CDATA[Melinda Rahman]]>;
<![CDATA[Dini Rosdini]]>;
<![CDATA[Indri Yuliafitri]]>
<![CDATA[ Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 6 No 1 (2020): Januari - Juni 2020 ]]>
Publisher : <![CDATA[Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten, ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32678/bs.v6i1.2388
<![CDATA[This study aims to analyze the effect of Islamic corporate governance on earnings management. The research method used in this research is quantitative descriptive method. The population in this study were all Islamic banks in Indonesia and Malaysia, as many as 25 Islamic banks. The data analysis technique used is panel data analysis to answer the formulation of research problems related to the influence of Islamic corporate governance on earnings management. Based on the results of statistical tests, Islamic corporate governance consisting of sharia supervisory boards, board of commissioners and managerial ownership has the following relationship: sharia supervisory board, board of commissioners and managerial ownership does not significantly influence earnings management at Islamic Commercial Banks (BUS) in Malaysia and the State of Indonesia]]>
<![CDATA[WTP pada laporan keuangan pemerintah pusat Republik Indonesia: bagaimana meraih dan mempertahankannya ]]>
<![CDATA[Yuli Ariyadi]]>;
<![CDATA[Tetet Fitrijanti]]>;
<![CDATA[Dini Rosdini]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 1, 2019 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Proposal penelitian ini bertujuan untuk mengetahui bagaimana pemerintah pusat Republik Indonesia sebagai salah satu organisasi sektor publik meraih dan mempertahankan opini Wajar Tanpa Pengecualian (WTP) atas Laporan Keuangan Pemerintah Pusat (LKPP). Penelitian dilakukan dengan metode kualitatif descriptive dan explanatory. Penelitian dilakukan dengan menggunakan kerangka teori institusional work yang dikembangkan oleh Lawrence dan Sudabby untuk memberikan panduan dalam menjelaskan dan menganalisa fenomena yang terjadi. Bagian dari institusional work yang akan digunakan dalam menjelaskan fenomena adalah creating institutions dan maintaining institutions. Data akan diperoleh dengan melakukan analisa terhadap LKPP dari tahun 2004 s.d 2017, dan melakukan wawancara secara mendalam terhadap aktoraktor yang terlibat dalam p enyusunan LKPP.]]>
<![CDATA[Comparison of Conservatism in Islamic And Conventional Banks in Indonesia And Malaysia ]]>
<![CDATA[Dini Rosdini, Nanda Putri Ghassani Fildzah]]>
<![CDATA[ Jurnal Manajemen Vol. 23 No. 2 (2019): June 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jm.v23i2.475
<![CDATA[Malaysia and Indonesia are two of the ten countries with the largest total assets of Islamic financial markets in the world. The religiosity of a company can influences one of the qualities of accounting. The accounting quality of a company can be measured from accounting conservatism. This study aims to determine the comparison of conservatism between Islamic banks and conventional banks. The samples are Islamic banks and conventional banks in Indonesia and Malaysia from 2013 to 2017. The samples are 13 Islamic banks and 45 conventional banks so that the total sample is 290 observations. Data analysis using pooled least square regression. The result showed that conventional banks in Indonesia tend to be more conservative compared to sharia banks and sharia banks in Malaysia tend to be more conservative compared to conventional banks. Furthermore, changes in non-performing loans and changes in loan charge-offs have positive effect on conservatism.]]>
<![CDATA[Pengaruh Pengungkapan Enterprise Risk Management (ERM) Terhadap Nilai Perusahaan ]]>
<![CDATA[Khalifah Syafitri]]>;
<![CDATA[Dini Rosdini]]>;
<![CDATA[Prima Yusi Sari]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jrak.v11i1.47933
<![CDATA[The aim of this study was to determine the influence of enterprise risk management (ERM) disclosure on firm value. The sample in this study were companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019, as many as 81 companies were obtained using the purposive sampling method. The analytical technique used is linear regression analysis. The results of the study indicate that ERM disclosure has an effect on firm value.]]>
