Papers by Rizky Eriandani
Akurasi, Jun 27, 2023
Penelitian ini bertujuan menguji pengaruh CSR terhadap Firm Value (FV), sekaligus menganalisis ap... more Penelitian ini bertujuan menguji pengaruh CSR terhadap Firm Value (FV), sekaligus menganalisis apakah Good Corporate Governance (GCG) dan Financial Performance dapat memperkuat atau memperlemah pengaruh tersebut. Penelitian ini menggunakan data perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019-2021 dengan jumlah sampel 1048 firm years. Analisis data menggunakan regresi linier berganda. Pengukuran CSR menggunakan content analysis, sedangkan nilai perusahaan (Firm Value) diukur menggunakan Return Saham. GCG diukur dengan menggunakan Board Size (BS), Board Independence (B-IND), Family Ownership (FMO), dan Largest Ownership (L-OWN). Proksi Financial Performance menggunakan Return on Assets (ROA) dan Net Profit Margin (NPM). Hasil empiris menunjukkan CSR berpengaruh positif terhadap FV. Financial Performance (ROA) melemahkan hubungan CSR dengan FV. Namun, GCG tidak mampu memoderasi hubungan antara CSR dan FV. Penelitian ini menegaskan bahwa aktivitas CSR penting untuk dilakukan untuk meningkatkan FV dan business sustainability di masyarakat.
Journal of Business and Banking, Apr 9, 2021
This study examined the effect of earnings management on reputation in family firms listed on the... more This study examined the effect of earnings management on reputation in family firms listed on the Indonesia Stock Exchange (ISE). The data were collected from audited financial reports of companies listed on the Indonesia Stock Exchange for 2017-2019. The data were slected by using a purposive sampling towards 264 companies. The data of company reputation comes from the corporate image reward website, and they were analyzed using logistic regression. The results showed there is no effect of accrual earnings management (AEM) on the family firms' reputation. On the contrary, real earnings management (REM) has a significant negative effect on family firms. This result implies that earnings manipulation by adjusting the company's operations will result in a bad reputation.
Research is intended to determine whether the composition of the board (board of directors and bo... more Research is intended to determine whether the composition of the board (board of directors and board of commissioners), which consists of the presence of women councils, boards of foreigners, and the proportion of independent commissioners, have an effect on the disclosure of the activities of Corporate Social Responsibility (CSR) in the annual report. This study uses a quantitative approach using multiple linear regression method. The sample used in this study are all companies listed on the Stock Exchange in the period 2010-2012, a total of 795 firm-years. The control variables used are company size, profitability and debt to equity. These results indicate that the composition of the board and the control variables simultaneosly affect CSR, the presence of women council and the existence of foreign boards, on boards of directors and commissioners, as well as the size of the company's positive significant effect on the disclosure of CSR. However, the proportion of independent commissioners, profitability, and the ratio of debt to equity has no significant effect on the disclosure of CSR.
Inovasi: Jurnal Ekonomi, Keuangan dan Manajemen, Mar 1, 2022
Hasil studi terdahulu menunjukkan bahwa terdapat pengaruh corporate governance terhadap pengungka... more Hasil studi terdahulu menunjukkan bahwa terdapat pengaruh corporate governance terhadap pengungkapan CSR. Salah satu organ utama terkait corporate governance ialah dewan komisaris, dimana berperan melakukan monitoring serta memberikan advice kepada direksi untuk memastikan telah dilaksanakannya good corporate governance. Oleh karena itu, dilakukannya penelitian ini dengan tujuan untuk melihat apakah terdapat pengaruh ukuran dan komposisi dewan komisaris terhadap CSR disclosure. Digunakannya sampel sebesar 470 selama tahun 2017-2020 dengan menggunakan ordinary least square regression. Hasil menunjukkan bahwa ukuran dan proporsi komisaris independen berpengaruh positif signifikan terhadap CSR disclosure. Selain itu, tidak terdapat pengaruh proporsi komisaris wanita terhadap CSR disclosure. Implikasi yang diharapkan yaitu untuk memperlihatkan pengaruh ukuran dan komposisi dewan komisaris terhadap CSR disclosure. Kata kunci: Corporate social responsibility; ukuran dewan komisaris; dewan komisaris independen; dewan komisaris Wanita The influence of the board of commissioners on the disclosure of social responsibility
E-Jurnal Akuntansi, Jul 21, 2022
Sebagai komponen tata kelola perusahaan, komite audit beserta auditor eksternal memiliki fungsi s... more Sebagai komponen tata kelola perusahaan, komite audit beserta auditor eksternal memiliki fungsi sebagai pengawas independen atas laporan keuangan, manajemen risiko dan mengawasi kepatuhan perusahaan terhadap hukum dan peraturan. Penelitian menguji hubungan Efektivitas Komite Audit terhadap Penghindaran Pajak perusahaan dengan peran moderasi dari Kualitas Audit. Menggunakan teknik purposive sampling, penelitian ini menguji 215 perusahaan manufaktur untuk periode 2019-2021 dengan menggunakan teknik analisis regresi linear berganda. Penelitian ini menunjukkan hasil bahwa komite audit yang efektif beserta dengan kualitas audit dapat mengurangi ktivitas penghindaran pajak perusahaan.
Jurnal Akuntansi : Kajian Ilmiah Akuntansi, Jan 13, 2022
Laporan keberlanjutan merupakan bagian penting dari penilaian kinerja perusahaan. Studi ini dilak... more Laporan keberlanjutan merupakan bagian penting dari penilaian kinerja perusahaan. Studi ini dilakukan untuk memenuhi kajian atas pengaruh dari tata kelola perusahaan terhadap kualitas laporan keberlanjutan. Berbeda dengan penelitian sebelumnya yang seringkali hanya menilai luas pengungkapkan tanggung jawab social dan lingkungan, penelitian ini menggunakan six point scale unutk menilai kualitas laporan keberlanjutan. Regresi linear berganda digunakan untuk mengolah data sebanyak 232 perusahaan non-financial yang terdaftar pada Bursa Efek Indonesia. Penentuan sampel dalam penelitian menggunakan metode purposive sampling. Corporate governance diukur dengan tiga variabel yaitu dewan komisaris independent, pelatihan, dan pengalaman dewan komisaris terkait laporan keberlanjutan. Hasil dari penelitian ini memberikan kesimpulan yakni: hasil pengaruh negatif dan signifikan dari proporsi dewan komisaris independen pada kualitas sustainability reporting, hasil tidak berpengaruh dari pelatihan dewan komisaris pada kualitas sustainability reporting, serta hasil pengaruh negatif dan signifikan dari pengalaman dewan komisaris pada kualitas sustainability reporting.
This study aims to examine the relationship between socially responsible investment and future co... more This study aims to examine the relationship between socially responsible investment and future company performance. Socially responsible investment is carried out with various objectives, depending on the actors and their preferences. Good management theory explains that social investment can build trust, which will ultimately benefit the company. Some researchers have previously investigated the impact of CSR investments on companies, but the results are still inconclusive. Evaluating social investment needs to pay attention to the time lag between the investment and the economic benefits generated. The sample of this study are all companies listed on the Indonesian stock exchange in 2016-2017, except the service, finance and banking industry. CSR investment is measured by the amount of costs incurred for social responsibility activities. The method used to estimate the parameters of the research model is the lag regression approach. The results showed significant relationship between CSR investment and the company's financial performance in the future.
Ekuilibrium: Jurnal Ilmiah Bidang Ilmu Ekonomi, Mar 11, 2023
Taxes play an essential role in state funding. As something that is not profitable for the compan... more Taxes play an essential role in state funding. As something that is not profitable for the company, it usually encourages efforts to reduce taxes by doing a tax avoidance. This study aims to determine the effect of environmental uncertainty on tax avoidance and to determine the managerial ability to weaken the effect of environmental uncertainty on tax avoidance. This study using SPSS, 458 samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2020. The results of this study indicate that environmental uncertainty affects tax avoidance and managerial ability strengthens the effect of environmental uncertainty on tax avoidance. The result may be due to the large influence of environmental uncertainty in the company so that the risks obtained are difficult for managers to overcome.
Riset Akuntansi, Jan 11, 2022
Jurnal Dinamika Akuntansi, Oct 6, 2021
This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (A... more This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) and provide empirical evidence of whether the selection of industry-specialized auditors and audit partners with specific workloads can weaken this relationship. Method: This research was conducted using moderated regression analysis. Selection of the research sample using purposive sampling method, from all public listed companies during 2015-2017, 945 firm years were selected. Finding: This study found that audit tenure moderately significantly negatively affects ARL. Besides, this study can also prove that partners with heavy workloads can lead to longer ARL. However, a long partner-client relationship can weaken the workload and ARL relationship because of the auditor's more familiarity and information. Based on these results, the characteristics of auditors affect the timeliness of audit reporting. Novelty: This study enriched the literature by finding out how to deal with audit delay effectively, whereas previous research only focused on identifying ARL causes. This research's implication is expected to provide broader insight to the company regarding several factors that can help companies issue their financial reports on time when the auditors have high workloads and short tenures.
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), Jun 30, 2021
Penelitian ini bertujuan menguji pengaruh managerial entrenchment terhadap hubungan tanggung jawa... more Penelitian ini bertujuan menguji pengaruh managerial entrenchment terhadap hubungan tanggung jawab sosial perusahaan (CSR) dengan praktik manajemen laba. Data yang digunakan adalah semua perusahaan sektor manufaktur yang terdaftar di BEI periode 2016-2018. Proksi yang digunakan untuk mengukur managerial entrenchment adalah kepemilikan saham CEO dan masa jabatan CEO. Pengolahan data menggunakan moderated regression analysis. Hasil penelitian yang diperoleh menyatakan bahwa tanggungjawab sosial perusahaan berpengaruh negatif terhadap manajemen laba, sedangkan masa jabatan CEO dan kepemilikan saham CEO tidak memberikan pengaruh terhadap hubungan tanggung jawab sosial perusahaan dengan manajemen laba. Selain itu, pada penelitian ini juga menemukan bahwa masa jabatan CEO memiliki pengaruh yang signifikan terhadap kesenjangan tanggung jawab sosial perusahaan. Penelitian ini memberikan implikasi bahwa walaupun managerial entrenchment tidak merusak hubungan CSR dan tindakan manajemen laba, namun managerial entrenchment menentukan jenis aktifitas CSR yang dilakukan perusahaan. Kata kunci: corporate social responsibility; kepemilikan manajerial; manajemen laba, managerial entrenchment; masa jabatan chief executive officer ABSTRACT This study aims to examine the effect of managerial entrenchment on the relationship between corporate social responsibility (CSR) and earnings management practices. The data used are all manufacturing sector companies listed on the IDX for the 2016-2018 period. The proxies used to measure managerial entrenchment are CEO's share ownership and CEO's tenure. Data processing using moderated regression analysis. The results obtained indicate that corporate social responsibility harms earnings management. At the same time, the tenure of the CEO and CEO's share ownership does not affect the relationship between corporate social responsibility and earnings management. In addition, this study also found that CEO tenure has a significant influence on the corporate social responsibility gap. This study implies that although managerial entrenchment does not damage the relationship between CSR and earnings management actions, managerial entrenchment determines the company's types of CSR activities.
CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya, Mar 1, 2013
Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility (CSR) terhadap ki... more Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility (CSR) terhadap kinerja keuangan yang diproksikan pada Return on Asset (ROA), Return on Equity (ROE) dan Earning Per Share (EPS). Penelitian ini termotivasi dari banyaknya perbedaan pada hasil penelitian sebelumnya.
Journal of Economics, Business, and Accountancy | Ventura, Nov 30, 2021
This research aims to explain the effect of corporate governance and the degree of multinational ... more This research aims to explain the effect of corporate governance and the degree of multinational activities on CSR disclosure quality and quantity in a multinational enterprises. This research uses samples of 97 multinational enterprises listed in Indonesia Stock Exchange within 2018-2020. CSR disclosure is measured by conducting a content analysis and they were analyzed using a multiple linear regression model. The results indicate that corporate governance variables that significantly affect CSR disclosure quality are independent commissioners and CSR committees. Independent commissioner harms CSR disclosure quality, while CSR committee has a positive effect on CSR disclosure quality. The results also show that corporate governance variables that significantly affect CSR disclosure quantity are Board size and CSR committee. Board size and CSR committee have a positive effect on CSR disclosure quantity. The degree of multinational activity does not affect CSR disclosure. This research contributes to the development of literature on CSR disclosure of multinational companies in developing countries. For multinational companies, this research can provide information on the importance of the characteristics of corporate governance, namely the size of the board of commissioners and CSR committees, in increasing CSR disclosure.
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi, Jan 14, 2022
Penelitian dilakukan dengan tujuan mengetahui bagaimana pengaruh manajemen risiko, dewan direksi ... more Penelitian dilakukan dengan tujuan mengetahui bagaimana pengaruh manajemen risiko, dewan direksi dan komite audit terhadap kinerja perusahaan. Hingga saat ini masih terjadi kesenjangan dan perpaduan variabel antara manajemen risiko dan tata kelola yang masih jarang dilakukan. Penelitian ini menggunakan sektor perbankan yang terdaftar pada Bursa Efek Indonesia periode tahun 2018-2020 dengan sampel sebesar 95 perusahaan. Hasil dari penelitian ini menunjukkan manajemen risiko dengan indikator risiko kredit dan risiko likuiditas berpengaruh secara negatif terhadap kinerja perusahaan. Semakin besar kedua risiko ini, maka kinerja bank akan semakin menurun. Selain itu, untuk tata kelola yang diproksikan dengan kepemilikan dewan direksi, ukuran komite audit dan rapat komite audit tidak memiliki pengaruh terhadap kinerja perusahaan. Sedangkan untuk variabel ukuran dewan direksi memiliki pengaruh secara negatif terhadap kinerja perusahaan yang menandakan semakin banyak jumlah dewan direksi maka kinerja akan semakin terhambat
Abstract: This study examines the empirical effect of the relationship between corporate social a... more Abstract: This study examines the empirical effect of the relationship between corporate social activities and firm performance in the state-owned enterprises (SOEs). This paper focuses upon the SOE context due to specific regulations for this kind of company. This study analyzed the individual performance and industry-adjusted firm performance for both SOE and non-SOE. Based upon 683 firm-year observations, we found that corporate social responsibility (CSR) activities improve firm performance. Moreover, SOEs do not moderate the relationship between CSR activities and company performance. However, the subgroup analysis demonstrated different result. CSR significantly affects firm performance for the non-SOE companies and vice versa for the SOEs. This finding indicates that CSR activities as mandatory for SOEs might be the factor that caused the insignificant effect towards the SOEs' performance. The research implicates to the regulators to set standards or guidelines for sustainability practices, especially for SOEs.
CSR can be represented as a long-term investment, exchanging current profitability with longterm ... more CSR can be represented as a long-term investment, exchanging current profitability with longterm sustainability. The value of social investment by the company shows an increasing trend. The value of this investment may differ according to the pattern of share ownership, because different types of investors will have different goals and decision-making. Thus, it is necessary to analyze the relationship between various types of owners and corporate social investment, because the results of previous studies cannot be concluded. In this study, the types of shareholders are divided into three categories, namely-managerial, institutional, and foreign ownership. This study uses 243 firm years as samples that cover two years 2017-2018. Data on stock ownership is obtained from the Indonesian capital market and measured by the percentage of ownership. CSR investment is measured by the value of the rupiah for corporate social activities, which is obtained from disclosures in the annual report. The method used to estimate the parameters of the research model is linear regression. The characteristics of each investor are as follows. Institutional investors generally have a large number of company shares. Managerial investors are best informed about the company's situation and often have the most significant influence on the company's strategy and investment. Foreign investors tend to be different from domestic investors in terms of their preferences, time period, and level of problem asymmetry of information. Given these differences, it is predicted that different types of share ownership will have different preferences regarding corporate social investment.
Akurasi, Jun 28, 2022
Tujuan penelitian ini menganalisis peran karakteristik komite audit, keahlian, pengalaman, dan ge... more Tujuan penelitian ini menganalisis peran karakteristik komite audit, keahlian, pengalaman, dan gender pada kualitas audit. Sampel penelitian yang didapatkan sejumlah 391 tahun perusahaan, berasal dari sektor non-keuangan periode 2016-2018. Kualitas audit diproksikan dengan audit fee. Karakteristik komite audit diukur dengan proporsi keahlian keuangan komite audit, proporsi keahlian akuntansi, proporsi tingkat pengalaman, dan jumlah wanita anggota komite audit. Hasil empiris menunjukkan bahwa proporsi keahlian keuangan, keahlian akuntansi, dan tingkat pengalaman komite audit memberikan pengaruh pada kualitas audit. Sebaliknya, gender tidak memberikan dampak kualitas audit. Penelitian ini diharapkan dapat memberikan rekomendasi bagi perusahaan untuk mempertimbangkan keahlian atau kualifikasi komite audit dalam membentuk komite audit guna meningkatkan kualitas audit.
Media Riset Akuntansi, Auditing & Informasi
Stock price volatility is a risk that must be faced by shareholders when owning a share. High vol... more Stock price volatility is a risk that must be faced by shareholders when owning a share. High volatility indicates that a company’s stock price is move very quickly and the difference between the highest and the lowest price is very significant. Stock price volatility can be influenced by several factors, one of the factor is dividend policy which consists of dividend payout ratio and dividend yield. Dividends carry information that show company’s performance so dividend can cause a reaction in the market in which can affect the company’s stock price. This study aims to analyze whether dividend payout ratio and dividend yield can affect stock price volatility. This study was carried out for all company that listed on the IDX during 2017-2021. The data used in this study is secondary data and using purposive sampling to determine the sample that will be used. The number of samples used in this study was 1867 and the analysis technique used wast multiple linear regression test. The r...
Dinamisia : Jurnal Pengabdian Kepada Masyarakat
Kesiman Village is located in the Trawas District of the Mojokerto Regency in East Java. Kesiman ... more Kesiman Village is located in the Trawas District of the Mojokerto Regency in East Java. Kesiman Village possesses unrealized natural potential and is currently attempting to become a tourist village. Therefore, the Community Empowerment Program Team at the University of Surabaya (Ubaya) facilitated the idea. The service team provided Kesiman Village with children's play facilities, including a playground with quite comprehensive play equipment, including swings, suspension bridges, slurutans, and mini wall climbing. In addition, as a safety measure, the Ubaya Team provided supporting equipment such as information boards (posters) with Augmented Reality for playing equipment and medical equipment (P3K). The abstract contains. The Ubaya Team held Occupational Safety, Health, and Environment (K3L) training for staff and villagers in order to support the provision of safe and comfortable educational tours. The Ubaya Team provided separate bins for organic and non-organic waste as w...
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Papers by Rizky Eriandani