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All Journal Journal of Economics, Business, & Accountancy Ventura Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Economics, Business, and Government Challenges Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Proceeding of National Conference on Accounting & Finance Jurnal Akademi Akuntansi (JAA) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings Perspektif Akuntansi Jurnal Ekonomi Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Akuntansi AKUNESA PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Basic and Applied Accounting Research Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Ilmiah Nusantara Jurnal Pengabdian Masyarakat SENSASI Jurnal Publikasi Ekonomi dan Akuntansi
Widoretno, Astrini Aning
Accounting, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, In-donesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Implementasi Audit Stock Opname pada Rumah Sakit YX oleh Kantor Akuntan Publik XYZ Khoirul Amar, Muhammad; Widoretno, Astrini Aning
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5611

Abstract

Audit stock opname merupakan prosedur krusial dalam proses audit atas akun persediaan, terutama pada entitas dengan nilai persediaan material seperti rumah sakit. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis implementasi audit stock opname yang dilakukan oleh Kantor Akuntan Publik (KAP) XYZ terhadap akun persediaan di Rumah Sakit YX. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data penelitian dikumpulkan melalui observasi langsung, telaah dokumentasi, serta wawancara dengan auditor yang terlibat. Hasil penelitian menunjukkan bahwa implementasi audit oleh KAP XYZ telah berjalan secara sistematis dan patuh pada Standar Audit (SA) 501 dan SA 530. Namun, ditemukan selisih signifikan pada persediaan obat akibat lemahnya sistem pencatatan dan dokumentasi mutasi barang. Implikasi penelitian ini adalah menegaskan bahwa audit eksternal berfungsi sebagai instrumen diagnostik esensial bagi manajemen untuk mengidentifikasi kelemahan spesifik dalam pengendalian internal, yang selanjutnya dapat menjadi dasar untuk perbaikan sistemik dalam pengelolaan persediaan guna meningkatkan akurasi laporan keuangan dan efisiensi operasional.
GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN PENGUNGKAPAN SUSTAINABILITY REPORT: STUDI PADA SUBSEKTOR PERBANKAN DI BEI 2019–2023 Siagian, Margareth Hasian; Widoretno, Astrini Aning
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11383

Abstract

This study examines the effect of Good Corporate Governance and Financial Performance on the disclosure of sustainability reports in Indonesian banking companies. Even though POJK No. 51/POJK.03/2017 requires banks to implement sustainable finance, in practice the disclosure of environmental aspects is still far behind social and economic aspects. The purpose of this research is to test whether managerial ownership, independent commissioners, board of directors, and return on assets (ROA) influence the level of sustainability report disclosure. The study uses a quantitative method with secondary data from 15 banks listed on the Indonesia Stock Exchange during 2019–2023, giving 75 firm-year observations. Data were analyzed using multiple linear regression. The results show that all variables have a effect. Managerial ownership gives the strongest influence, followed by independent commissioners, ROA, and the board of directors. The model explains 78.8% of the variation in disclosure. This research supports Stakeholder Theory, showing that governance and financial performance strengthen accountability to stakeholders. In practice, the findings suggest that stronger governance quality and financial performance can encourage banks to be more transparent and accelerate sustainable finance in Indonesia.
How financial performance, firm characteristics, and board composition shape sustainability report disclosure? Zaisabilla, Clarissa Dyah; Widoretno, Astrini Aning
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.43147

Abstract

Purpose: This study examines the effects of Profitability, Firm Size, Firm Activity, the Audit Committee, and the Board of Directors on Sustainability Report Disclosure in energy sector companies in Indonesia. In particular, the study investigates how the presence of women on the audit committee and the board of directors influences the extent of sustainability report disclosure. Methodology/approach: This research analyzes a total of 156 observations selected purposively sampling, based on secondary data obtained from company financial reports and sustainability reports available on corporate websites and Indonesia Stock Exchange (IDX). Findings: The analysis shows that profitability, firm size, and firm activity have a significant and positive association with sustainability report disclosure. Furthermore, the presence of women on the audit committee does not significantly affect sustainability report disclosure, whereas the presence of women on the board of directors negatively influences the level of disclosure. Practical and Theoretical Contribution/Originality: The findings contribute to the development of stakeholder theory and resource dependence theory within the Indonesian setting. Research Limitation: This research is limited to energy sector firms in Indonesia. Future studies are encouraged to expand the scope by including other industries, additional countries, or other variables.
DETERMINASI TAX AVOIDANCE OLEH FAKTOR INTERNAL PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS DI INDONESIA TAHUN 2020–2023 Elovani, Yunike Christie; Widoretno, Astrini Aning
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2416

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, komisaris independen, komite audit, pertumbuhan penjualan, dan konservatisme akuntansi pada tax avoidance. Metode yang digunakan yaitu metode penelitian kuantitatif dengan teknik analisis regresi linear berganda melalui software SPSS versi 26. Populasi dan sampel didasarkan pada laporan keuangan sektor consumer non-cyclicals selama periode 2020 sampai dengan 2023 melalui metode purposive sampling sebagai teknik pemilihan sampel. Pemilihan sektor tersebut berdasarkan pada kontribusinya yang konsisten terhadap perekonomian nasional. Temuan dari penelitian ini mengindikasikan ukuran perusahaan, komisaris independen, serta pertumbuhan penjualan memiliki pengaruh positif signifikan pada tax avoidance. Sedangkan, untuk komite audit dan konservatisme akuntansi terbukti tidak memiliki pengaruh signifikan pada tax avoidance. Salah satu keterbatasan dari penelitian ini yaitu tidak setiap perusahaan menyajikan laporan keuangan dengan cara berkelanjutan pada tahun observasi yaitu dari 2020-2023, sehingga disarankan untuk peneliti berikutnya agar mempertimbangkan periode pengamatan yang lebih panjang atau menggunakan metode imputasi data untuk mengatasi kekosongan data, sehingga jumlah sampel dapat ditingkatkan dan hasil penelitian menjadi lebih representatif.  Kata kunci: Tax avoidance, Consumer Non-cyclicals, PajakABSTRACTThis study aims to test and analyze the effect of company size, independent commissioners, audit committee, sales growth, and accounting conservatism on tax avoidance. The method used is a quantitative research method with multiple linear regression analysis techniques through SPSS software version 26. The population and sample are based on the financial statements of the consumer non-cyclicals sector during the period 2020 to 2023 using purposive sampling technique as a sampling technique. The selection of the sector is based on its consistent contribution to the national economy. The results showed that company size, independent commissioners, and sales growth have a significant positive effect on tax avoidance. Meanwhile, the audit committee and accounting conservatism proved to have no significant influence on tax avoidance. One of the limitations of this study is that not all companies present financial reports consecutively during the observation year, namely from 2020-2023, so it is recommended for future researchers to consider a longer observation period or use the data imputation method to overcome data gaps, so that the number of samples can be increased and the research results become more representative.  Keywords: Tax avoidance, Consumer Non-cyclicals, Tax
Co-Authors Agatha, Sherina Natasya Agcristina Collia Agata Agung Mustika Rizki, Agung Mustika Agustinus Nicholas Tobing Al Gamar, Moh. Frisal Anggraini Puspita Sari Apriyani, Miya Wahyu Arabela Fidelia Masnal Pabadakayo Ardiansyah, Richard Danang Azmiyanti, Rizdina Brian Audika Cahyarani, Nezza Putri Ilham Canaya Fitrahnti Adinda Dela Febrianti Diva Sarvasti, Laily Dwi Aprilisanda, Invony Dwi Suhartini Dwi Suhartini Elok Oktavia Widhawati Elovani, Yunike Christie Elsaday Rita Vierensa Ambarita Endah Susilowati Endang Sholihatin Erwin Kusumastuti Fahriza, Taris Anggie Fajar Nugroho Firza Prima Aditiawan Fridayanti, Devi Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Hero Priono Hero Priono Hero Priono Ihza Pahlevi, Marhaendra Ika Korika Swasti Ika Widya Rahmadhani Invony Dwi Aprilisanda Invony Dwi Aprilisanda Istiqomah Agustin Khoirul Amar, Muhammad Korika Swasti, Ika Kusumastuti, Erwin Leksono, Bagus Budi Bowo Leksono, Sukmayudha Novadi Lindawati, Ayu Carolin Ruripratiti Marhaendra Ihza Pahlevi Maushufi, Nadhira Nuril Muhammad Irhas Effendi, Muhammad Irhas Nanang Haryono Padang Fitria Bintari Puspitasari, Alifia Putri Putri, Dian Oktaviana Rizdina Azmiyanti Roziana Febrianita Sabrina, Marthaza Saenggo, Alexandra Theresia Pureheart Saragih, Hero Rexy Siagian, Margareth Hasian Siburian, Batara Effenberg Abigael Marulitua Sinaga, Rony Arjuna Sonia Nur Amalia Sukmayudha Novadi Leksono Tituk Diah Widajantie Tranggono - Vindi Pronika Sytia Putri Wenny Berlyana Cahya Ningrum Zaisabilla, Clarissa Dyah