Articles
<![CDATA[MODERASI KOMITE AUDIT PADA DETERMINAN KECURANGAN LAPORAN KEUANGAN ]]>
<![CDATA[Nur Asni]]>;
<![CDATA[Elok Heniwati]]>
<![CDATA[ ABDI EQUATOR Vol 2, No 2 (2022): ABDI EQUATOR: VOL 2, NO.2, SEPTEMBER 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi FEB UNTAN ]]>
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DOI: 10.26418/abdiequator.v2i2.64178
<![CDATA[Penelitian ini bertujuan untuk mengetahui potensi kecurangan laporan keuangan dengan menggunakan analisis kecurangan pentagon dan melalui moderasi komite audit. Fraud pentagon merupakan konsep yang menjelaskan faktor-faktor yang menyebabkan seseorang melakukan penipuan, yaitu tekanan, kesempatan, rasionalisasi, kemampuan, dan kesombongan. Dalam penelitian ini faktor tekanan diproksikan dengan menggunakan target keuangan (ROA). Faktor peluang diproksi dengan menggunakan pemantauan yang efektif (PLG). Faktor rasionalisasi diproksi dengan menggunakan pergantian auditor (RAS). Faktor kapabilitas diproksi dengan menggunakan pergantian direksi (ABI). Terakhir, faktor arogansi diproksikan dengan menggunakan banyaknya foto CEO (ARO). Penelitian ini menggunakan model F-Score untuk melihat potensi kecurangan laporan keuangan (KLK) dan jumlah komite audit (KAU) sebagai variabel moderasi. Sampel dalam penelitian ini adalah 26 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 yang memenuhi kriteria tertentu. Teknik analisis yang digunakan adalah analisis jalur dan pengujian hipotesis menggunakan uji t. Hasil riset ini menyatakan bahwa peluang dan rasionalisasi berpengaruh terhadap kecurangan laporan keuangan. Tekanan, kemampuan, dan arogansi tidak berpengaruh terhadap kecurangan laporan keuangan. Komite audit mampu memoderasi pengaruh peluang terhadap kecurangan laporan keuangan. Pengaruh tekanan, rasionalisasi, kemampuan dan arogansi tidak dapat dimoderasi dengan komite audit terhadap kecurangan laporankeuangan.]]>
<![CDATA[Peran Moderasi Kesulitan Keuangan pada Hubungan Penggantian Auditor dengan Determinannya ]]>
<![CDATA[Elok Heniwati]]>
<![CDATA[ Studi Akuntansi dan Keuangan Indonesia Vol 5 No 2 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI) ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/saki.5.2.241-257
<![CDATA[Auditor switching has become an exciting topic when the auditing environment dynamics continues to develop. This study is intended to examine the relationship between auditor switching and their influential factors by considering the company's financial problems. Using logistic regression statistical methods to examine the data, this study shows that audit fees, KAP reputation, and company growth affect auditor switching, while audit opinion has no effect. Furthermore, financial distress can only influence the relationship between company growth and auditor switching. This study provides in-depth insight into the relationship between client firm characteristics and auditor changes mediated by financial distress. This study would expand on similar studies conducted in Indonesia. Given that the audit environment is constantly evolving, it is expected that the results of this study will enrich the existing literature.]]>
<![CDATA[VERACITY DALAM PELAPORAN NONKEUANGAN PROYEK KOMUNITAS ]]>
<![CDATA[Elok Heniwati]]>;
<![CDATA[Helisa Noviarty]]>;
<![CDATA[Rusliyawati Rusliyawati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.3.36
<![CDATA[Abstrak: Veracity dalam Pelaporan Nonkeuangan Proyek Komunitas. Penelitian ini berupaya untuk mengevaluasi realitas pengungkapan tentang pelibatan masyarakat. Metode yang digunakan adalah semiotika Greimas. Hasil penelitian menunjukkan bahwa hanya beberapa perusahaan saja yang melaporkan keterlibatannya pada proyek-proyek komunitas. Sebagian besar laporan menyajian rincian tentang amal kebajikan secara detil, yang secara ontologi dipertimbangkan sebagai meragukan dan tidak nyata. Oleh karena itu, keterlibatan manajemen puncak sangat penting dalam menyiapkan laporan sosial untuk memastikan kualitas dan keandalannya. Selain itu, auditor perlu meningkatkan kredibilitas laporan sosial dan lingkungan khususnya terkait dengan keabsahan informasi nonkeuangan. Abstract: Veracity in Community Project Non-financial Reporting. This study sought to evaluate the reality of disclosure about community involvement. The method used was Greimas semiotics. The results showed that only a few companies reported their involvement in community projects. Most of the reports provided details about good deeds in detail, which was ontologically considered dubious and unreal. Therefore, the involvement of top management was very important in preparing social reports to ensure their quality and reliability. In addition, auditors needed to increase the credibility of social and environmental reports, especially in relation to the validity of non-financial information.]]>
<![CDATA[IMPLIKASI PENERAPAN IFRS 9 PADA DAYA PREDIKSI CKPN TERHADAP KERUGIAN KREDIT BANK ]]>
<![CDATA[Elok Heniwati]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v23i2.16968
<![CDATA[Changes in accounting standards affect the formation of loan loss provisions (LLP), which impacts bank reporting of actual credit losses. It is assumed that IFRS 9 with a forward-looking approach, produces a higher predictive power for LLP than it according to a backward-looking approach (IAS 39). This study compares the ability of LLP to predict bank actual credit losses between the periods of IAS 39 and IFRS 9. For this purpose, the study observes quarterly data of 3,022 data originating from a sample of banks in Indonesia (2,461) and Thailand (561) for the period IAS 39 (2018–2019) and IFRS 9 (2020–2021). This study applied some analyses, including the correlation and the general least squares method. The study results show that the predictive ability of PKP for the IFRS 9 period is higher than the IAS 39 period, which is consistent with the forward-looking ECL model. Furthermore, related to the interaction between standards and incentives, this study found that the predictive power of PKP regarding actual credit losses (KRG) in the IFRS 9 period was higher for banks with high-income levels but lower for large banks. The main limitation is that the study is a short period of IFRS 9 in both countries. The impact of implementing IFRS 9 can help regulators and associations of professional accountants in Indonesia and Thailand consider appropriate strategies to promote the application of IFRS 9. This research empirically observes the marginal impact of implementing IFRS 9 regarding forming loan loss reserves to predict KRG using data from ASEAN countries.]]>
<![CDATA[Examining The Relationship Between Economic, Demographic, Legal And Institutional Variables Towards Tax Evasion : A Case Study In West Kalimantan ]]>
<![CDATA[Felicia Kiki Simanjaya]]>;
<![CDATA[Elok Heniwati]]>
<![CDATA[ Educoretax Vol 3 No 3 (2023) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v3i3.558
<![CDATA[Tax evasion, one of the most common crimes in the world. There are so many cases of tax evasion that are not known by the public, in fact there are many cases of tax evasion that are closed and only revealed a few years later. This is also happened in Indonesia. Without exception, Indonesia is also one of the countries with the most tax evasion practices. To examine which factor, affect the tax evasion practice the most, this problem needs to be studied further. This research aims to examine and reveals how the economic variable, demographic variable, and legal and institutional variable affect tax evasion practice with West Kalimantan, Indonesia as the studied area. This research uses the multiple regression analysis as its research method. Questionnaire was used for the data collection where the questionnaire succeeded to obtain 120 respondents as research population, then 100 sample gained after screening process . The result of this research is that the economic variable and the legal and institutional variable has a positive effect on tax evasion practice and the demographic variable has a negative effect on tax evasion practice.]]>
<![CDATA[IMPLIKASI PENERAPAN IFRS 9 PADA DAYA PREDIKSI CKPN TERHADAP KERUGIAN KREDIT BANK ]]>
<![CDATA[Elok Heniwati]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v23i2.16968
<![CDATA[Changes in accounting standards affect the formation of loan loss provisions (LLP), which impacts bank reporting of actual credit losses. It is assumed that IFRS 9 with a forward-looking approach, produces a higher predictive power for LLP than it according to a backward-looking approach (IAS 39). This study compares the ability of LLP to predict bank actual credit losses between the periods of IAS 39 and IFRS 9. For this purpose, the study observes quarterly data of 3,022 data originating from a sample of banks in Indonesia (2,461) and Thailand (561) for the period IAS 39 (2018–2019) and IFRS 9 (2020–2021). This study applied some analyses, including the correlation and the general least squares method. The study results show that the predictive ability of PKP for the IFRS 9 period is higher than the IAS 39 period, which is consistent with the forward-looking ECL model. Furthermore, related to the interaction between standards and incentives, this study found that the predictive power of PKP regarding actual credit losses (KRG) in the IFRS 9 period was higher for banks with high-income levels but lower for large banks. The main limitation is that the study is a short period of IFRS 9 in both countries. The impact of implementing IFRS 9 can help regulators and associations of professional accountants in Indonesia and Thailand consider appropriate strategies to promote the application of IFRS 9. This research empirically observes the marginal impact of implementing IFRS 9 regarding forming loan loss reserves to predict KRG using data from ASEAN countries.]]>
<![CDATA[Pengaruh profitabilitas, cash holding, ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi ]]>
<![CDATA[Rosiana, Ela]]>;
<![CDATA[Rafa, Wukuf Dilvan]]>;
<![CDATA[Heniwati, Elok]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i2.1319
<![CDATA[This research was carried out with the aim of testing and analyzing the influence of profitability, cash holding, and firm size on earnings management through moderating managerial ownership. The type of research applied is causal based and involves quantitative methods from secondary data. The population of this study consists of companies in the real estate, property and building construction sectors that are officially listed on the IDX for the 2020-2023 period. Purposive sampling technique is a data collection technique. Data processing involves the Eviews version 10 application. Sample selection. Profitability has a positive influence on earnings management, cash holding does not affect earnings management, and company size does not affect earnings management. Meanwhile, managerial ownership cannot moderate profitability in earnings management, cash holding with earnings management can be moderated by managerial ownership, and company size in earnings management cannot be moderated by managerial ownership.]]>
<![CDATA[EDUKASI PEMANFAATAN TEKNOLOGI E-COMMERCE DALAM PEMASARAN PRODUK KELOMPOK SWADAYA MASYARAKAT DI KOTA PONTIANAK ]]>
<![CDATA[Heniwati, Elok]]>
<![CDATA[ Dharma: Jurnal Pengabdian Masyarakat Vol 5, No 1 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Yogyakarta ]]>
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DOI: 10.31315/dlppm.v5i1.11896
<![CDATA[Knowledge about marketing products and services by utilizing e-commerce technology is an obstacle faced by Kelompok Swadaya Masyarakat (KSM), encompassed in the Kotaku program, which Bappeda manages in the Pontianak City area, West Kalimantan Province. Thus, we conduct community service activities to give them an understanding of what and how e-commerce is helpful for marketing products or services. The PKM method used lectures and interactive discussions between the PKM team and participants. The results of the activity showed an increase in the understanding of participants regarding the role of e-commerce in supporting the marketing of their products or services. The next step is to provide assistance activities for KSM to create e-commerce for each existing KSM.]]>
<![CDATA[Determinan Motivasi Wajib Pajak Orang Pribadi Dalam Membayar Pajak Penghasilan ]]>
<![CDATA[Rahmadinia, Putri]]>;
<![CDATA[Heniwati, Elok]]>;
<![CDATA[Desyana, Gita]]>
<![CDATA[ Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jamek.v4i3.1514
<![CDATA[This study aims to analyze the variables that affect the motivation of individual taxpayers inpaying income tax. The research is quantitative and uses a survey method through aquestionnaire. The population in this study were taxpayers residing in Pontianak city consisting of40 samples. The sampling technique used was nonprobability sampling, using the incidentalsampling method. Knowledge of tax regulations partially has no effect on the motivation ofindividual taxpayers to pay income tax. Self assessment system and sanctions have a partiallysignificant effect on the motivation of individual taxpayers to pay income tax. Knowledge of taxregulations, self-assessment system, and tax sanctions simultaneously have a significant effect onthe motivation of individual taxpayers to pay income tax.]]>
<![CDATA[Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi ]]>
<![CDATA[Kenny, Cristian]]>;
<![CDATA[Maryati, Maryati]]>;
<![CDATA[Fibrianti, Ika]]>;
<![CDATA[Dosinta, Nina Febriana]]>;
<![CDATA[Yunita, Khristina]]>;
<![CDATA[Heniwati, Elok]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v12i1.13113
<![CDATA[This study investigates the role of firm size as a moderating of profitability, leverage on firm value. This study uses Price Book Value (PBV) as a proxy for firm value in LQ45 index companies for the 2017-2021 period which has not been used by previous research. The findings of this study indicate that Return on Assets and Return on Equity as proxies for profitability have no effect on firm value. Then, company size has a significant effect on firm value, while the Debt to Asset Ratio and Debt to Equity Ratio as leverage proxies have no effect on firm value. Firm size can weaken the effect of profitability on firm value. Firm size can also moderate the relationship between leverage and firm value. The findings of this study imply that company size plays an important role in attracting investors, but if it is not accompanied by good financial performance management, it will actually lead to negative perceptions about the company's financial performance.]]>
