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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Prosiding PESAT Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Economics and Business UBS Jurnal Manajemen Bisnis dan Keuangan Accounting and Finance Studies Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) IIJSE International Research Journal of Business Studies Jurnal Akuntansi E-JURNAL AKUNTANSI Balance : Jurnal Akuntansi dan Bisnis
Dwi Martani
Fakultas Ekonomi Dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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Earnings Management and Tax Minimization: Comprehensive Analysis of Book-Tax Differences in Indonesia Hashfi, Muhammad Hammam Al; Martani, Dwi
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a3

Abstract

The research aims to investigate the relationship between earnings management strategies, specifically Accrual Earnings Management (AEM) and Real Earnings Management (REM), and abnormal book-tax differences (ABTD). A quantitative approach was employed, utilizing multiple regression models, descriptive statistics, model testing, classical assumption testing, and hypothesis testing through Eviews 12 software on a sample of 671 observations from 61 companies listed on the IDX from 2011 to 2021. The results reveal a significant positive relationship between ABTD and both AEM and REM through overproduction. However, no significant relationship was found between REM and abnormal operating cash flow. Interestingly, a strong negative correlation was discovered between tax avoidance and earnings management through discretionary spending. These findings suggest that accrual management practices are associated with higher levels of tax avoidance, while discretionary spending for earnings management tends to decrease it. The implications of this study provide insights into potential earnings management techniques that can enhance corporate efforts to reduce tax payments and maximize profits while serving as a warning for potential tax avoidance activities.
Review Evaluation of Simalungun Regency Government Financial Reports Purba, Efri Elsridayani; Martani, Dwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.2885

Abstract

The research aims to evaluate financial report examinations based on Government Regulation No. 4 of 2018 and analyze the quality of financial report examinations in Simalungun Regency. Despite compliance with regulations, the examination process could be more optimal as the review team did not assess SPI, conducted oral interviews without documented records, lacked questionnaires, and had a limited review period of ten days. This study was prompted by unqualified audit opinions in 2017-2018 and a need for information on obtaining unqualified audit opinions. The qualitative research employed a case study approach with descriptive analysis techniques, gathering data through document examinations, checklists, and interviews. Findings indicate that examining financial reports in Simalungun Regency followed Government Regulation No. 4 of 2018 but could be more optimal. Constraints include low reviewer competence and quantity, limited review time, and inadequate review training. The study concludes that the examination quality can be improved but is hindered by low reviewer competence and quantity, limited review time, and inadequate training. These insights highlight the need to enhance examination processes to ensure financial report reliability and accuracy, with recommendations for further research to explore audit opinions from external and internal perspectives and assess the role of APIP in enhancing financial report quality. These findings provide valuable contributions to financial governance improvement in Simalungun Regency and beyond.
The Effect of Auditor Quality on the Follow-Up of Audit Recommendation Setyaningrum, Dyah; Gani, Lindawati; Martani, Dwi; Kuntadi, Cris
International Research Journal of Business Studies Vol. 6 No. 2 (2013): August - November 2013
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.6.2.89-104

Abstract

The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK) and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components are then combined into a single auditor quality index that represents comprehensive measure of auditor quality. The test result shows positive effect between auditor quality and follow-up of audit recommendation. This indicates that high quality auditor is able to produce appropriate recommendations that can be easily followed up by the auditee. The more recommendations are acted upon, the better the quality of local government financial statements.
Internal Control and Financial Accountability in Non-Tax Forest Revenue Management: A Qualitative Study Elis Nur Aisyah; Dwi Martani
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.601

Abstract

This study critically examines the internal control system over Non-Tax State Revenue (PNBP) derived from forest area utilization within the Directorate General of Forest Area Planning and Establishment of Forest Management Areas (RPKHPWPH) under the Ministry of Forestry. The performance audit by the Supreme Audit Agency (BPK) reported that the internal control over PNBP for Forest Area Utilization still requires further evaluation. Drawing on a qualitative approach based on descriptive analysis, observation, interviews, and field observations, this research reveals shortcomings in monitoring, evaluation, and documentation. Several necessary improvements in the internal control system for PNBP PKH at the Directorate of RPKHPWPH encompass improving a culture of control, risk mitigation, implementing stricter policies, enhancing transparency, adopting a preventive approach, and engaging stakeholders to achieve organizational objectives efficiently. Recommendations to enhance the internal control system for PNBP PKH include the necessity for initiatives to foster a culture of control, robust risk mitigation, high transparency, preventive approaches, stakeholder involvement, and better monitoring.
Co-Authors A.A. Ketut Agung Cahyawan W Agusmansyah Agusmansyah Amrullah, Ahmad Fauzi Anindhita, Anggara A. Anindhita, Anggara A. Arya Marantika Azolla Degita Azis Boris Satriyo Utomo Cris Kuntadi Debby Fitriasari Dian Pratiwi Elis Nur Aisyah Etika Karyani Fitriany Fitriany, Fitriany Grace Talenta Hutagalung Gratia Mastauly Situmorang Hashfi, Muhammad Hammam Al Hilda Rosietta, Hilda I Made Pradana Adiputra I Putu Hendra Martadinata . Ilha Refyal Lindawati Gani Mandisa, Ayub Marganingsih, Arywarti Marganingsih, Arywarti Muammar Khadafi Nurgiyanti Nurgiyanti Nurul Ainuzzahrah Oktavia Oktavia Oktaviani, Intan Herlina Oktaviani, Intan Herlina Persada, Aulia Eka Persada, Aulia Eka Purba, Efri Elsridayani Purwa Wicaksono, Swara Aldy Rachmawati, Nurul Aisyah Rahfiani Khairurizka Ramadhan, Alif Indra Sidharta Utama Stellaria Dyah Prametisiwi Sugiarto, Tri Tb. M. Yusuf Khudri Teguh I. Maulana Willi Williyanto Zulma, Gandy Wahyu Maulana