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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Jurnal Ilmiah Mahasiswa FEB Journal of Economic, Bussines and Accounting (COSTING) Jurnal Review Pendidikan dan Pengajaran (JRPP) Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Ubhara INTELEKTIVA Oryza : Jurnal Pendidikan Biologi Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Magister Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business The Contrarian: Finance, Accounting, and Business Research Jurnal Saintifik Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Indonesian Journal of Multidisciplinary on Social and Technology Klabat Accounting Review Journal of Innovative and Creativity Jurnal Akademi Akuntansi Indonesia Padang Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Akuntansi
Mila Susanti
UNIVERSITAS ADVENT INDONESIA
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Analysis Of The Fraud Pentagon Factors In Influencing Financial Statement Fraud: Digital Maturity As A Moderating Variable Pakpahan, Heidi; Pangaribuan, Hisar; Susanti, Mila
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10733

Abstract

This study examines the effect of the fraud pentagon framework on financial statement fraud by incorportating digital maturity as a moderating variable. The research analyses banking companies listen on the Bursa Efek Indonesia during the 2022-2024 period. A purposive sampling technique was applied in selecting the sample, resulting in 35 companies as the units of analysis. Hypothesis testing was conducted using regression analysis. The empirical findings indicate that arrogance measure by the number of CEO photographs disclosed in annual reports, has a statistically significant effect on financial statement fraud. In contrast, pressure, opportunity, rationalization, and competence do not demonstrate a significant relationship with financial statement fraud. Furthermore, digital maturity is not proven to significantly moderates the relationship between the elements of the fraud pentagon and financial statement fraud.
The Role Of Good Corporate Governance In Moderating The Effect Of Green Accounting On Tax Avoidance In IDXQ30 For The 2022-2024 Period Saragih, Zernget; Susanti, Mila; Simbolon, Richard Friendly
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10743

Abstract

This research analyzes the impact of green accounting on tax avoidance and the moderating role of corporate governance, specifically institutional ownership and independent commissioners, among IDXQ30 companies on the Indonesia Stock Exchange (2022–2024). Although tax avoidance is a legal activity, it carries the potential to diminish state revenue, which is essential for funding national development and enhancing public welfare. While the adoption of green accounting is intended to improve corporate transparency and accountability, there is a possibility that it may still be utilized as a tool for tax planning in practical applications. Consequently, robust corporate governance mechanisms are required to guarantee that the implementation of green accounting remains consistent with sustainability goals and regulatory standards. This study adopts a quantitative approach through the application of a causal-comparative method. Necessary secondary data were collected from annual reports and sustainability reports of companies. Green accounting is quantified using the environmental cost ratio, tax avoidance is assessed through the Effective Tax Rate (ETR), and both institutional ownership and independent commissioners serve as the moderating variables. Data analysis is performed through multiple linear regression. This study aims to provide empirical evidence on how corporate governance strengthens the relationship between green accounting and tax avoidance, specifically within companies that possess high liquidity and strong governance profiles, such as those categorized in the IDXQ30 index.
ENVIRONMENTAL COST AND AUDIT COMMITTEE ON FINANCIAL PERFORMANCE Seveny Amelia Lingga; Harman Malau; Mila Susanti
Jurnal Magister Akuntansi Trisakti Vol. 13 No. 1 (2026): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v13i1.26306

Abstract

This study aims to examine the effect of environmental cost and the audit committee on the financial performance of companies listed on the Main Board of the Indonesia Stock Exchange in 2024. Despite increasing attention to environmental governance and corporate oversight, prior studies have predominantly analyzed these variables separately, leaving a gap in understanding their simultaneous impact, particularly in the context of large-capitalization firms in emerging markets such as Indonesia. This research employs a quantitative approach with purposive sampling, resulting in 164 firm-year observations. Data were obtained from companies’ annual and sustainability reports for 2024. Financial performance is proxied by Return on Assets (ROA), and the hypotheses are tested using multiple linear regression with SPSS version 26. The results indicate that environmental cost and the audit committee, both partially and simultaneously, do not have a significant effect on financial performance. The coefficient of determination (R²) is close to zero, indicating very limited explanatory power of the model in explaining variations in ROA. These findings suggest that environmental expenditures among large firms remain predominantly compliance-oriented rather than strategically value-enhancing, while the audit committee tends to function more as a formal governance mechanism rather than an effective driver of financial performance. Theoretically, this study contributes to stakeholder theory and agency theory by highlighting the limited short-term and lagged financial impact of environmental and governance mechanisms. Practically, the findings provide insights for companies and regulators to strengthen the strategic role of environmental cost allocation and improve the effectiveness of audit committees in supporting long-term value creation.
The impact of unified theory of acceptance and use of technology and social cognitive theory on accounting students' intentions to learn audit software Yohanes Raja Oloan Hutapea; Heddry Purba; Mila Susanti
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.448

Abstract

The growing digitalization of auditing requires accounting students to develop competencies in audit software; however, technology-centered models alone may not fully explain their learning intentions. This study integrates the Unified Theory of Acceptance and Use of Technology (UTAUT) and Social Cognitive Theory (SCT) to examine the determinants of students’ intention to learn audit software, with emphasis on task-specific self-efficacy. Data were collected from 97 accounting students using purposive sampling and analyzed with SEM-PLS. The results show that social influence significantly affects behavioral intention, while performance expectancy, effort expectancy, and self-efficacy are not significant. These findings indicate that students’ intentions are driven more by academic environment and social pressure than by perceived usefulness, ease of use, or individual confidence. This study highlights the limitation of UTAUT in structured system contexts and emphasizes the importance of contextual psychological factors in audit education.
Pengaruh Frekuensi Komite Audit dan Sustainability Report Assurance terhadap Nilai Perusahaan Evita Nirmala; Mila Susanti; Marthinus Ismail
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.16670

Abstract

Bagi investor, nilai perusahaan menjadi salah satu ukuran yang digunakan untuk mengambil keputusan investasi. Nilai perusahaan yang terlalu tinggi atau overvalued mengandung risiko, walaupun yang undervalued menjadi incaran investor, namun keputusan inipun harus disertakan dengan analisis fundamental lainnya. Beberapa hal yang menyebabkan munculnya variasi nilai perusahaan, diantaranya kendali dari komite audit dan maraknya kebutuhan jaminan keberlanjutan perusahaan. Oleh sebab itu, penelitian ini bertujuan untuk mengetahui pengaruh frekuensi komite audit dan sustainability report assurance terhadap nilai perusahaan. Penelitian ini menggunakan data sekunder pada perusahaan yang terindeks IDX30 periode 2022-2024 menggunakan metode deskriptif asosiatif dengan analisis deskriptif dan analisis regresi. Populasi penelitian terdiri dari 30 perusahaan yang terindeks IDX30, namun diberlakukan purposive sampling yaitu konsistensi berada pada indeks pada periode penelitian dan menyampaikan sustainability report assurance, sehingga didapati 23 perusahaan sampel. Hasil penelitian memberikan gambaran bahwa frekuensi komite audit tidak memiliki kontribusi dalam menentukan nilai perusahaan, demikian juga dengan sustainability repot assurance baik secara parsial dan simultan. Hal ini menggambarkan bahwa banyaknya frekuensi komite audit tidak menjamin terwujudnya optimalisasi nilai perusahaan. Demikian juga dengan sustainability report assurance yang tidak mampu berkontribusi langsung kepada nilai perusahaan, tapi lebih berkontribusi kepada peningkatan kualitas lingkungan.
Pengaruh Thin Capitalization dan Green Accounting terhadap Perencanaan Pajak pada Perusahaan Terindex IDCSMC COMPOSITE tahun 2024 Simangunsong, Charles Surya Pratama; Susanti, Mila; Hutapea, Joan Yuliana
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8167

Abstract

Pada umumnya semua perusahaan melakukan tindakan efisiensi dan efektivitas demi memaksimalisasi laba yang diperoleh. Upaya tersebut dilakukan melalui berbagai strategi, salah satunya adalah perencanaan pajak yang bertujuan untuk meminimalkan beban pajak secara legal sesuai dengan peraturan yang berlaku. Oleh sebab itu, penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh thin capitalization dan green accounting terhadap perencanaan pajak perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan keberlanjutan perusahaan yang terindeks IDX SMC Composite dengan periode penelitian tahun 2024. Populasi dalam penelitian ini terdiri dari 376 emiten yang terdaftar di Bursa Efek Indonesia, yang kemudian diseleksi menggunakan teknik purposive sampling sehingga diperoleh 55 perusahaan sebagai sampel penelitian, yaitu perusahaan yang secara konsisten melaporkan biaya lingkungan dalam laporan keberlanjutannya. Metode penelitian yang digunakan adalah metode asosiatif dengan pendekatan korelasi, yang melibatkan analisis statistik deskriptif, uji asumsi klasik, serta analisis regresi untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa perencanaan pajak tidak dipengaruhi oleh thin capitalization dengan nilai signifikansi sebesar 0,50 (>0,05). Selain itu, green accounting juga tidak memberikan pengaruh terhadap perencanaan pajak dengan nilai signifikansi sebesar 0,79 (>0,05). Secara simultan, thin capitalization dan green accounting juga tidak menunjukkan pengaruh yang signifikan terhadap perencanaan pajak perusahaan. Temuan ini mengindikasikan bahwa kedua variabel tersebut belum menjadi faktor dominan dalam praktik perencanaan pajak perusahaan pada sampel yang diteliti.
Pengaruh Pemahaman Pajak dan Penggunaan Sistem Pajak Online terhadap Kepatuhan Wajib Pajak pada Komunitas Kerohanian di Punclut Tarihoran, Hotland Mora Dongan Doli; Hutapea, Joan Yuliana; Susanti, Mila
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8201

Abstract

Tujuan penelitian ini Adalah untuk menyelidiki bagaimana pemahaman pajak dan sistem pajak online memengaruhi kepatuhan wajib pajak di komunitas kerohanian di Punclut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survey melalui penyebaran kuesioner kepada responden yang merupakan wajib pajak perorangan. Populasi penelitian terdiri dari anggota komunitas kerohanian di Punclut yang memiliki Nomor Pokok Wajib Pajak (NPWP) dan membayar pajak. Pengambilan sampel menggunakan purposive sampling adalah teknik pengambilan sampel dengan menggunakan kriteria responden tertentu dan mendapatkan 33 responden. Data dianalisis menggunakan pemodelan persamaan struktural berbasis partial least squares (SEM-PLS), pengujian validitas dan realibilitas, serta pengujian hipotesis. Dengan nilai koefisien 0,684, T statistik 5,188, dan nilai P Value 0,000, temuan penelitian menunjukan bahwa pemahaman pajak memiliki dampak yang positif dan siginifikan terhadap kepatuhan wajib pajak. Dengan nilai koefisien 0,187, T statistic 1,630, dan nilai P Value 0,103, sistem pajak online memiliki dampak yang positif tetapi tidak siginifikan terhadap kepatuhan wajib pajak. Secara bersamaan 66,5% kepatuhan wajib pajak dapat dijelaskan oleh pemahaman pajak dan sistem pajak online sisanya dipengaruhi oleh faktor-faktor yang tidak termasuk dalam penelitian. Temuan ini mengarah pada kesimpulan bahwa kepatuhan wajib pajak terutama dipengaruhi oleh pemahaman pajak, dengan sistem pajak online memiliki sedikit pengaruh, serta memberikan implikasi praktis bagi kebijakan perpajakan.
Pengaruh Literasi Digital dan Motivasi Intrinsik Terhadap Kinerja Karyawan di Kecamatan Parongpong Fry Sandes Girsang; Meidy Lieke Karundeng; Mila Susanti
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.8239

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh dari literasi digital dan motivasi intrinsik terhadap kinerja pegawai di Kecamatan Parongpong. Metodologi yang digunakan adalah pendekatan kuantitatif dengan desain yang bersifat penjelasan. Pengumpulan data dengan menyebarkan kuesioner kepada 31 responden dengan menggunakan skala Likert. Analisis data dilakukan melalui Structural Equation Modeling–Partial Least Squares (SEM-PLS) yang difasilitasi dengan SmartPLS. Hasil penelitian mengungkapkan bahwa literasi digital berpengaruh positif dan signifikan terhadap kinerja pegawai. Demikian pula, motivasi intrinsik memberikan kontribusi positif dan signifikan terhadap kinerja pegawai. Temuan ini menunjukkan bahwa kemampuan memanfaatkan teknologi digital serta dorongan motivasi dari dalam diri pegawai adalah faktor kunci untuk memperkuat mutu dan keproduktifan kerja. Oleh sebab itu, peningkatan literasi digital yang diperkuat oleh motivasi intrinsik dapat menjadi metode yang sesuai guna memaksimalkan kinerja pegawai di tingkat kecamatan.
Analysis Of The Fraud Pentagon Factors In Influencing Financial Statement Fraud: Digital Maturity As A Moderating Variable Heidi Pakpahan; Hisar Pangaribuan; Mila Susanti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10733

Abstract

This study examines the effect of the fraud pentagon framework on financial statement fraud by incorportating digital maturity as a moderating variable. The research analyses banking companies listen on the Bursa Efek Indonesia during the 2022-2024 period. A purposive sampling technique was applied in selecting the sample, resulting in 35 companies as the units of analysis. Hypothesis testing was conducted using regression analysis. The empirical findings indicate that arrogance measure by the number of CEO photographs disclosed in annual reports, has a statistically significant effect on financial statement fraud. In contrast, pressure, opportunity, rationalization, and competence do not demonstrate a significant relationship with financial statement fraud. Furthermore, digital maturity is not proven to significantly moderates the relationship between the elements of the fraud pentagon and financial statement fraud.
The Role Of Good Corporate Governance In Moderating The Effect Of Green Accounting On Tax Avoidance In IDXQ30 For The 2022-2024 Period Zernget Saragih; Mila Susanti; Richard Friendly Simbolon
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10743

Abstract

This research analyzes the impact of green accounting on tax avoidance and the moderating role of corporate governance, specifically institutional ownership and independent commissioners, among IDXQ30 companies on the Indonesia Stock Exchange (2022–2024). Although tax avoidance is a legal activity, it carries the potential to diminish state revenue, which is essential for funding national development and enhancing public welfare. While the adoption of green accounting is intended to improve corporate transparency and accountability, there is a possibility that it may still be utilized as a tool for tax planning in practical applications. Consequently, robust corporate governance mechanisms are required to guarantee that the implementation of green accounting remains consistent with sustainability goals and regulatory standards. This study adopts a quantitative approach through the application of a causal-comparative method. Necessary secondary data were collected from annual reports and sustainability reports of companies. Green accounting is quantified using the environmental cost ratio, tax avoidance is assessed through the Effective Tax Rate (ETR), and both institutional ownership and independent commissioners serve as the moderating variables. Data analysis is performed through multiple linear regression. This study aims to provide empirical evidence on how corporate governance strengthens the relationship between green accounting and tax avoidance, specifically within companies that possess high liquidity and strong governance profiles, such as those categorized in the IDXQ30 index.
Co-Authors Agnes Cornelia Br Sitinjak Aldenya Estlyen Mattea Panjaitan Angeline Margaretha Angellee Gloria Lingga Bambang Subroto Basten, Welmar Olfan Beilden Andre Tambunan Betsyeba Anggriani Camelia Putri, Faras Christopher Gerald Sanger Claudio Abineno Dick Wolters Marbun DJO, CHETVIN REINHARD CLIFORD Egia Ninta Br Ginting Evita Nirmala Febry Chatalya Pakpahan Fedrick Eben Ezer Sinaga Francis Hutabarat Fry Sandes Girsang Gabriela Rachel Sabatini GEORGE ABRAHAM MANALU H.D. Yudixon H. Sinurat Halberry Tania Nauli Handoco, Ewin Harman Malau Heddry Purba Heidi Pakpahan Herold Moody Manalu Hisar Pangaribuan Hizkia Immanuel Silitonga Hoki Samuel Ian Dogles Tampubolon Ibrani Saragi Ifvannogi Stefan Karunia Sijabat Imanoel Nicholas Alfons Manoppo Isaac Raymond Hasiholan Joan Yuliana Hutapea Joshua Hasiholan Nainggolan Judith Tagal Gallena Sinaga Junita Orselia Arneta Simangunsong KRISTIAN PETRUS Leader Joy Lumbanraja Lisa Lorina Siregar Sudjiman Marthinus Ismail Meidy Lieke Karundeng Noti, Giverly Oktavianto, Dentar Pakpahan, Heidi Panca Putra Malau, Chandra Ribka Angely Yaputri Goni Ribka Angely Yaputri Goni Richard Friendly Simbolon Riky Sai Maruli Saragih, Zernget Seroy, Rhiezky Samuel Seveny Amelia Lingga Sijabat, Yolanda Margaretta Simangunsong, Charles Surya Pratama Simanjuntak, Gilbert Billy Dionisius Sinaga, Michael Josep Sipayung, Debby Priscilia Stanley Alberto Ouduil Stevani Silalahi, Ayu Tarihoran, Hotland Mora Dongan Doli Valentine Siagian Viladelphia Sinambela Yohanes Raja Oloan Hutapea Zernget Saragih