Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi
Ni Made Suwitri Parwati
Department of Accounting, Tadulako University, Palu, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Village Fund Realization, Leadership Capacity, and Geographical Barriers: Evidence from 1,841 Villages in Central Sulawesi, Indonesia Annisa Nabila Febryana; Tenripada Tenripada; Ni Made Suwitri Parwati; Andi Chairil Furqan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2791

Abstract

This study aims to analyze the influence of the realization of village funds, the capacity of the village head, and the geographical barriers on the performance of the village government. Based on 1.841 villages in Central Sulawesi using Fixed Effect Regression, it was found that the realization of village funds and the education level of the village head had a significant positive influence on the performance of the village government, while the geographical barriers had a significant negative influence on the performance of the village government. Therefore, it can be concluded that optimizing the use of village funds, increasing human resource capacity, and reducing geographical barriers are important factors in encouraging the effectiveness of village governance. From the findings, it is hoped that it will be an encouragement for the government to improve village development through increasing the realization of targeted village funds, paying attention to certain aspects in the recruitment of village heads, and the use of special strategies to overcome performance gaps in villages far from the city/district center
The Role of Audit Committees in Moderating Tax Planning, Deferred Tax, and Firm Size on Earnings Management: Evidence from Consumer Goods Companies (2019–2023) Firmansyah Tandju; Ni Made Suwitri Parwati; Nina Yusnita Yamin; Andi Ainil Mufidah Tanra
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2807

Abstract

This study aims to reveal the essence of audit committees in relation to tax planning, deferred tax expense, and company size on earnings management in consumer goods companies listed on the Indonesia Stock Exchange during the period 2019-2023. Quantitative measurements were made by applying structural model equations through WarpPLS V.8.0 analysis on 19 companies that met Purposive Sampling, with a total of 95 data observations for primary and non-primary consumer companies from 2019 to 2023. The study found that tax planning, tax expenses, and company size have a significant negative relationship with corporate earnings management practices, with an R-Square value of 22.6%, indicating the existence of a good earnings management prevention strategy in the research variable relationship. Tax planning (?=-0.390, p<0.001) suppresses earnings management, deferred tax expenses (?=-0.290, p<0.001) suppress earnings management, and company size (?=-0.562, p<0.001) suppresses earnings management. The audit committee plays an important role in strengthening the relationship between tax planning (?=-0.215, p<0.001) and company size (?=-0.366, p=0.003) in inhibiting corporate earnings management tendencies. However, in the case of deferred tax expenses (?=0.559, p<0.001), the audit committee allows earnings management to occur due to complexities and temporary differences that can become loopholes for management to commit fraud. This study provides insights into the comprehensive strengthening of corporate financial reporting oversight to avoid conflicts of interest between principals and agents, thereby maximizing corporate performance through corporate governance.
Co-Authors Andi Ainil Mufidah Tanra Andi Chairil Furqan Annisa Nabila Febryana Firmansyah Tandju Nina Yusnita Yamin Tenripada Tenripada