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All Journal Monex: Journal of Accounting Research E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Profita : Komunikasi Ilmiah dan Perpajakan JURNAL AKUNIDA JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Akurasi : Jurnal Studi Akuntansi dan Keuangan Syntax Idea SABDAMAS Ilomata International Journal of Tax and Accounting Jurnal STEI Ekonomi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bakti Masyarakat Indonesia Journal of Social Science Jurnal Syntax Transformation NERACA : JURNAL AKUNTANSI TERAPAN E-Coops-Day : Jurnal Ilmiah Abdimas Pengmasku Batara Wisnu : Indonesian Journal of Community Services Akuntansiku Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Journal of Islamic Economics Lariba Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management Journal of Social Science Sinergi International Journal of Accounting and Taxation Equity Jurnal Pengabdian Masyarakat Inovasi Indonesia
Ayunita Ajengtiyas Saputri Mashuri
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Pengaruh cash holding, foreign ownership, struktur modal, dan perputaran modal kerja terhadap nilai perusahaan Roza, Fania Devara; Mashuri, Ayunita Ajengtiyas Saputri
Jurnal STEI Ekonomi Vol 32 No 2 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v32i02.1097

Abstract

This study aims to determine the effect of cash holding, foreign ownership, capital structure, and working capital turnover on the firm value. The population used in the study was consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2019-2021 with sample selection based on several criteria that have been set. The Data used in the study is quantitative data obtained from the company's annual report. Data analysis techniques using multiple linear regression processed using STATA version 14. The results showed that cash holding has a positive effect on the firm value, foreign ownership has a negative effect on the firm value, capital structure does not positively affect the firm value and working capital turnover does not positively affect the firm value.
The Influence of Accounting Understanding, Use of Accounting Information Systems and Educational Level on the Quality of Village Government Financial Reporting Information in Kundur District Praptiningsih; Mashuri, Ayunita Ajengtiyas Saputri; Fitri Yetty
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.87

Abstract

The purpose of this study was to determine whether understanding of accounting, utilization of accounting information systems and educational level affect the quality of financial reporting information. This research was conducted in village government in Kundur District, namely Sungai Ungar Village, Sungai Sebesi Village and Lubuk Village. This type of research is quantitative, by distributing questionnaires to village officials as many as 62 respondents. All village apparatus in Kundur subdistrict, totaling 62 village apparatus. Data analysis in this study used descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing was carried out using IBM SPSS 26 and Microsoft Excel 2010. The results of this study shows that the accounting understanding variable has a positive effect on the quality of financial reporting information, the accounting information system utilization variable has a positive effect on the quality of financial reporting information and the education level variable has a positive effect on the quality of financial reporting information.
THE DETERMINATION ACCOUNTING CONSERVATISM IN THE INDONESIA BANKING SECTORS Saputri Mashuri, Ayunita Ajengtiyas; Praptiningsih
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.19428

Abstract

The objective of study is to analyze the significant influence of growth opportunities, bonus plans, political costs, tax incentives and CEO pensions on accounting conservatism in banking sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period.. This research uses secondary data in the form of annual reports and company financial reports with a research sample of 43 banking companies. The analytical method used is panel data regression analysis with SPSS version 14 data processing tools. The results of this research shows growth opportunities, bonus plans, political costs and CEO retirement do not have a significant effect on accounting conservatism. Otherwise, tax incentives have a significant effect on accounting conservatism.
THE IMPLICATIONS OF SUSTAINABILITY & CLIMATE-RELATED REPORTING, ESG RISK, AND GREEN ACCOUNTING IN ACHIEVING SUSTAINABLE GROWTH Annisa, Siti Nur; Saputri Mashuri, Ayunita Ajengtiyas
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.559

Abstract

The issue of extreme increases in climate change is currently searching for who should be held responsible for the resulting losses. The world is asking for corporate accountability, which is considered a contributor to this increase in climate change. This study was conducted to determine how much influence the company has in reporting and managing its environmental, social and governance aspects seen from sustainability reporting, climate change reporting, unmanaged ESG risk, and green accounting on sustainable growth in companies listed on the Indonesia Stock Exchange in 2022. This study uses secondary data obtained from sustainability reports and financial reports of each company. The number of samples used was 79 companies represented by each sector based on the IDX Industrial Classification for the period 2022. The sampling technique used was non-purposive sampling with multiple linear regression analysis methods. The results showed that (1) Sustainability Reporting has no significant effect on Sustainable Growth, (2) Climate Change Reporting has no significant effect on Sustainable Growth, (3) Unmanaged ESG Risk has a significant positive effect on Sustainable Growth, and (4) Green Accounting has a significant negative effect on Sustainable Growth.
FAKTOR-FAKTOR YANG MENENTUKAN AUDIT DELAY Surbakti, Lidya Primta; Mashuri, Ayunita Ajengtiyas Saputri
EQUITY Vol 18 No 1 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v18i1.461

Abstract

This study is performed to examine the effect of Auditor’s Opinion, Solvency Size CPA Firm and profitability toward the probability to Audit Report Lag in Consumer Goods Industry in Indonesian Stock Exchange over period 2010-2012. The population of this research is 35 Consumer Goods Industry companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 28  ompanies from 35 companies those are classified in Consumer Goods Industry in Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. This research results that  uditor’s Opinion , Size CPA Firm, Solvency and Gain-Loss are not  ignificant effect to Audit Report Lag. We suggest for investors in  ndonesian Stock Exchange that paying attention others factor that  egards Audit Report Lag because with those information theycan make the best decision for their investment..
Pengaruh Karakteristik Komite Audit terhadap Penghindaran Pajak dengan Kualitas Audit Eksternal sebagai Variabel Moderasi Ziliwu, Dela Benita; Surbakti, Lidya Primta; Mashuri, Ayunita Ajengtiyas Saputri
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2258

Abstract

Penelitian ini bertujuan untuk menguji bagaimana pengaruh dari karakteristik komite audit terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016 hingga tahun 2018. Pada penelitian ini, pengukuran karakteristik komite audit akan menggunakan komponen karakteristik anggota komite audit menurut size, expertise, dan tenure. Untuk variabel kontrol yang digunakan adalah leverage, size, net operating loss, dan variabel moderasi yang diujikan adalah kualitas audit eksternal. Penentuan sampel menggunakan metode purposive sampling, sehingga sampel penelitian perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016 hingga tahun 2018 adalah sejumlah 151 perusahaan. Pada penelitian ini, diperoleh sampel sejumlah 113 perusahaan, dengan total pengamatan sejumlah 339 yang sesuai dengan kriteria variabel penelitian. Teknik analisis dibantu dengan program STATA, dan analisis yang digunakan adalah regresi linier berganda dengan tingkat signifikansi sebesar 10%. Hasil penelitian menunjukkan bahwa, terdapat pengaruh positif karakteristik komite audit terhadap penghindaran pajak.
Abdikarya: Aksi dan karya nyata untuk negeri kita Praptiningsih, Praptiningsih; Mashuri, Ayunita Ajengtiyas Saputri; Dwiharyadi, Anda; Alfarissi, Fadhil; Arkaan, M. Faturrohman; Aqilla, Hafsah; Humaira, Naffry; Rafli, Muhammad; Syari, Amellya Yunita; Adeliawan, Inaya; Hasan, Najwa Salsabila; Nanda, Rafilah Eka; Anisa, Anisa; Yasmin, Gina Mutiara; Syawalita, Naia
Pengmasku Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v5i1.1520

Abstract

The concept of patriotism (bela negara) as a tangible expression of every citizen’s responsibility in preserving the sovereignty and unity of the nation. National defense is not limited to military action but also includes efforts to overcome non-physical threats such as poverty and ignorance. In this context, community service is recognized as a form of civic duty, exemplified by the ABDIKARYA 2024 program conducted by the Student Executive Board of the Faculty of Economics and Business at UPN "Veteran" Jakarta in Cilambur Village, Leuwibatu, Bogor. The program covers educational support, economic empowerment, and infrastructure development aimed at improving community welfare. A key focus is on reinforcing the implementation of the "Merdeka Curriculum" at SDN 05 Leuwibatu, promoting entrepreneurship, and fulfilling the basic needs of local residents. The article underscores the importance of collaboration between educational institutions and communities to achieve national development and realize the ideals of independence through practical solutions to local challenges. Peran bela negara sebagai wujud nyata kontribusi warga negara dalam menjaga keutuhan dan kedaulatan negara, baik dalam bentuk fisik maupun non-fisik. Konsep bela negara tidak hanya berkaitan dengan pertahanan militer, tetapi juga mencakup perjuangan menghadapi tantangan sosial seperti kemiskinan dan kebodohan. Dalam konteks ini, pengabdian masyarakat menjadi salah satu bentuk bela negara yang dilaksanakan oleh Badan Eksekutif Mahasiswa Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta melalui program ABDIKARYA 2024 di Desa Cilambur, Leuwibatu, Bogor. Kegiatan ini meliputi pendidikan, ekonomi, dan pembangunan infrastruktur sebagai upaya meningkatkan kesejahteraan masyarakat. Fokus utama pengabdian adalah penguatan implementasi Kurikulum Merdeka di SDN 05 Leuwibatu, pemberdayaan ekonomi melalui pelatihan usaha, serta pemenuhan kebutuhan dasar masyarakat. Artikel ini menekankan pentingnya kolaborasi antara masyarakat dan institusi pendidikan dalam membangun bangsa dan mewujudkan cita-cita kemerdekaan melalui pendekatan berbasis solusi terhadap permasalahan lokal.
PENGARUH MEKANISME CORPORATE GOVERNANCE, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Wulandari, Sri; Ermaya, Husnah Nur Laela; Mashuri, Ayunita Ajengtiyas Saputri
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4468

Abstract

This research is a quantitative research that aims to find out empirically the effect of independent commissioners, audit committees, financial distress, and audit tenure on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample collected was 55 companies based on purposive sampling technique. Hypothesis testing using multiple linear regression analysis which is processed using SPSS version 25 program with a significance level of 5%. This study obtained the results that: (1) independent commissioners have no effect on the integrity of financial statements, (2) the audit committee has no effect on the integrity of financial statements, (3) financial distress has a significant negative effect on the integrity of financial statements, (4) audit tenure has a significant effect positive on the integrity of financial statements.
The implication of income smoothing in the Indonesian manufacturing industry among political cost as a moderating variable Aprilyani, Vanesa; Mashuri, Ayunita Ajengtiyas Saputri
Akuntansiku Vol 4 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i2.1721

Abstract

Introduction: This research aims to empirically examine the effect of cash holding, bonus plan, tax planning, and political cost moderation on income smoothing as well as examine the profitability as a control variable. This research is quantitative research using secondary data. The objects of this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. Methods: The methods for selecting sample criteria used purposive sampling and the sample in this research was 79 companies or 237 data samples. Hypothesis testing in this research uses multiple linear regression analysis. Results: The results of this research show that based on model 1, cash holding, bonus plan and tax planning do not have a positive effect on the practice of income smoothing. Based on model 2, the results show that: (1) cash holding and tax planning does not have a positive effect on the practice of income smoothing; (2) bonus plan has a positive effect on the practice of income smoothing; (3) Political costs cannot weaken the influence of cash holding and tax planning on the practice of income smoothing; (4) Political costs can weaken the influence of bonus plan on the practice of income smoothing.
DETERMINANTS OF FINANCIAL STATEMENTS INTEGRITY IN COMPANY INDEX KOMPAS 100 Saputri Mashuri, Ayunita Ajengtiyas; Nur Laela Ermaya , Husnah; Fahria, Rahmasari
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.15820

Abstract

This study aims to empirically examine the effect of independent commissioners, audit committees, KAP size, and intellectual capital, on the integrity of financial statements. This study uses a population of companies with the Kompas 100 index listed on the Indonesia Stock Exchange in the 2018-2021 period. This study uses quantitative methods with data obtained from the company's financial statements and company annual reports or using secondary data. The samples in this study were 40 companies using purposive sampling. The techniques used in analyzing the research data are model specification using multiple regression tests, using the EViews as tools. The results of the study show that (1) independent commissioners have an impact on the integrity of financial statements, (2) the audit committee has no impact on the integrity of financial statements, (3) PAF size has no significant impact on the integrity of financial statements, (4) Intellectual Capital does not have significant impact on the integrity of financial statements.
Co-Authors Adeliawan, Inaya Alfarissi, Fadhil Anda Dwiharyadi Anisa Anisa Anita Nopiyanti Annisa, Siti Nur Aprilyani, Vanesa Aqilla, Hafsah Arkaan, M. Faturrohman Cholva Dian Susanti S. Ekawati Jati Wibawaningsih Fahria, Rahmasari Faisal Marzuki Faizi Fitri Yetty Haikal Rafif Ilhamsyah Hasan, Najwa Salsabila Humaira, Naffry Husnah Nur Laela Ermaya Husnah Nur Laela Ermaya Ilhamsyah, Haikal Rafif Josua Rolamdo Juang Prasetio Krisno Septyan Lidya Primta Surbakti Lisa Anggraini Nabila Fairuz Fatin Nanda, Rafilah Eka Ni Putu Eka Widiastuti Nur Laela Ermaya , Husnah Pardede, Christina Pipit Meinda Pratiwi Praptiningsih Praptiningsih, Praptiningsih Rafli, Muhammad Rahmasari Fahria Rahmasari Fahria Ratna Hindria Dyah Pita Sari Rosdiana, Hesti Roza, Fania Devara Sita Ayu Samsiah Sri Wulandari Syari, Amellya Yunita Syawalita, Naia Tri Siswantini Yasmin, Gina Mutiara Yuni Hariyanti Ziliwu, Dela Benita