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All Journal Diponegoro Journal of Accounting Jurnal Akuntansi dan Pajak Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal ULTIMA Accounting Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Accounting Analysis Journal JAS (Jurnal Akuntansi Syariah) JUEBIR: Journal of Economics and Business Research JIFA (Journal of Islamic Finance and Accounting)
Aryani Intan Endah Rahmawati
UIN Raden Mas Said Surakarta
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Unveiling the influence of board dynamics and transparency on capital structure in the banking sector Lestari, Devi; Rahmawati, Aryani Intan Endah
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 1 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i1.9218

Abstract

Capital structure volatility in banking companies often stems from financial fraud, eroding public trust and leading to customer fund withdrawals. This study investigates the effects of board size, performance transparency, profitability, and company size on the capital structure of banking firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Using purposive sampling, 181 data points were analyzed through multiple linear regression with EViews 10. The results reveal that board size, profitability, and company size significantly influence capital structure, while performance transparency shows no significant impact. These findings provide valuable insights for banking management in optimizing funding strategies and enhancing risk management practices. The study contributes to the broader understanding of how internal governance dimensions and company metrics shape capital structure decisions, offering practical guidance for enhancing corporate financial stability.
DETERMINANTS OF TAX AVOIDANCE: GENDER DIVERSITY, CAPITAL INTENSITY, AUDIT COMMITTEE, AND BOARD SIZE Sulistyawati, Anindia; Rahmawati, Aryani Intan Endah
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3571

Abstract

Abstract” This study aims to determine the effect of Gender Diversity, Capital, Audit Committee, and the size of the board of directors on tax avoidance. A comparison of Effective Tax Rate data for three companies (energy, healthcare, and transportation sectors) in 2019-2022 shows that the ETR for energy companies is closer to the ETR than the other two sectors. It can be concluded that energy companies do more tax avoidance, where the lower the ETR, the greater the tax avoidance carried out. This is also supported by the practice of tax avoidance carried out by one of the mining companies, namely PT Adaro Energi Tbk in 2019. This research analyzes energy companies listed on the Indonesia Stock Exchange in 2019-2022. The sample in this study is 85 energy companies listed on the Indonesia Stock Exchange consecutively in 2019-2022. The sampling technique in this study used purposive sampling. The data analysis technique used is multiple linear regression with panel data modeling using the Eviews 12 program. The results showed that gender diversity and capital intensity can increase tax avoidance, meanwhile, audit committees and the size of the board of directors do not influence tax avoidance in energy companies in Indonesia. This research can be used as a consideration for companies to avoid tax avoidance and for the government to change tax regulations so that in the future there is no loophole for a company to carry out tax avoidance actions. Keywords: Gender Diversity; Capital Intensity; Audit Committee; Board Size; Tax Avoidance
Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital Rahmawati, Aryani Intan Endah; Prawestri, Adhelia Desi; Rosadi, Samsul; Wardani, Marita Kusuma
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.1943

Abstract

Islamic banks are required to establish a sharia supervisory board (SSB). In that sense, there is a need to gain insight into whether the characteristics of the sharia supervisory board affect the performance of Islamic banks. This research investigates the effect of SSB size, sharia background, financial background, gender diversity, and the moderating effect of intellectual capital on the performance of Islamic banks in Indonesia, Malaysia, and Brunei Darussalam during 2011-2021. The data used in this study is taken from the annual reports of Islamic banks, as many as 269 observation data, and analyzed through the panel data regression. The results show that the financial background and gender diversity variables among SSBs impact the performance of Islamic banks in the countries. Theoretically, this study strengthens the relevance of resource dependence theory in Islamic banking by highlighting that more extensive and diverse boards attract expertise, networks, and legitimacy that support performance. Practically, this study can serve as a reference for practitioners and policymakers to underline the strategic importance of board composition, gender diversity, and intellectual capital investment as drivers of ethical compliance and financial stability.
Unlocking Corporate Value: How Integrated Reporting, Profitability, and External Financing Interact in Shaping Company Influence Esmawati; Aryani Intan Endah Rahmawati
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.6577

Abstract

Purpose: Fluctuations in share prices in the capital market are related to company value, where when share prices fall, many shareholders tend to sell their shares to minimize losses. This can decrease the company’s internal capital due to the loss of investors and creditors. As a result, companies may need to rely on external capital such as loans to meet long-term capital needs. The company’s ability to return external capital can be analyzed through integrated reports and profitability. This research analyzes the effect of integrated reporting and profitability on company value which is moderated by external financing. Method: Population in all financial sectors listed on the Indonesia Stock Exchange (BEI) in 2018-2022 and a sample of 51 companies was obtained. The moderation analysis technique uses Moderated Regression Analysis to test the hypothesis using Eviews 10. Findings: The research results show that integrated reporting has a significant positive effect on company value and is moderated by external financing. Profitability has a significant negative effect on company value but cannot be moderated by external financing. Novelty: The research can contribute to the development of accounting science and theory, especially IR disclosure in developing countries with a voluntary system such as Indonesia. This research also contributes to financial practitioners using IR in making investment decisions.
The Influence of Payment Schemes and Monitoring on Budgetary Slack: An Experimental Study Aryani Intan Endah Rahmawati
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.128-139

Abstract

The misuse and markup of the budget is one of the most prevalent forms of corruption in Indonesia. The concept is the same as budgetary slack, which is to deliberately lower the budget target to make it easier to achieve. This study investigates the impact of different payment and monitoring schemes on budgetary slack using a 2x2 experimental design. Two independent variables are manipulated: the payment system (PBP vs. FP) and the presence of monitoring (yes or no), with 140 respondents participating. The findings of this study revealed that the average budgetary slack was greater in the PBP than in the FP payment scheme. Furthermore, budgetary slack increases under the PBP payment scheme when monitoring is present. These findings contribute to the understanding of how payment and monitoring systems interact to influence behavior and decision-making in budgeting processes. These findings also suggest that organizations should carefully consider the choice of payment schemes and monitoring systems to reduce the risk of budgetary slack, as different configurations can lead to unintended increases in slack, which may undermine organizational performance and accountability.
KEBERAGAMAN GENDER DAN DAMPAKNYA TERHADAP FEE AUDIT DAN AUDIT REPORT LAG Kurniawan, Chandra; Rahmawati, Aryani Intan Endah; Wardani, Marita Kusuma; Wijayati, Fitri Laela
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2792

Abstract

ABSTRAKPenelitian ini dilatarbelakangi oleh meningkatnya fenomena keterlambatan penyampaian laporan keuangan auditan di Bursa Efek Indonesia serta variasi fee audit antar perusahaan yang tidak sepenuhnya dapat dijelaskan oleh faktor tradisional. Penelitian ini dirancang untuk mengevaluasi pengaruh gender ketua audit, gender komite audit, dan gender CEO terhadap besaran fee audit serta Audit Report Lag (ARL) pada entitas non-keuangan yang tercatat di Bursa Efek Indonesia. Pendekatan penelitian bersifat kuantitatif, menggunakan data panel dan dianalisis melalui teknik regresi data panel. Sampel ditentukan menggunakan metode purposive sampling berdasarkan kriteria ketersediaan data selama periode pengamatan berjumlah 1.254 observasi. Hasil penelitian menunjukkan bahwa hanya gender komite audit yang berpengaruh negatif terhadap audit report lag, yang menunjukkan bahwa keberadaan perempuan dalam komite audit berkontribusi terhadap percepatan penyelesaian audit. Secara teoretis, temuan ini menunjukkan bahwa pengaruh gender dalam tata kelola bersifat kontekstual dan lebih relevan pada dimensi proses dibanding dimensi harga audit. Secara aplikatif, temuan ini memberikan implikasi penting bagi entitas korporasi maupun regulator untuk mendorong keberagaman gender dalam komite audit guna meningkatkan ketepatan waktu pelaporan keuangan.ABSTRACTThis study is motivated by the increasing phenomenon of delayed submission of audited financial statements on the Indonesia Stock Exchange and the variation in audit fees across firms that cannot be fully explained by traditional factors. This research is designed to examine the effect of audit committee chair gender, audit committee gender, and CEO gender on audit fees and Audit Report Lag (ARL) in non-financial firms listed on the Indonesia Stock Exchange. The study adopts a quantitative approach using panel data, analyzed through panel regression techniques. The sample is selected using purposive sampling based on data availability criteria, resulting in 1,254 observations over the observation period. The findings indicate that only audit committee gender has a negative effect on audit report lag, suggesting that the presence of women in audit committees contributes to faster completion of the audit process. Theoretically, these findings suggest that the influence of gender in corporate governance is context-dependent and more relevant to process-related outcomes than to audit pricing. Practically, the results provide important implications for corporations and regulators to encourage gender diversity in audit committees in order to improve the timeliness of financial reporting.
Co-Authors -, Supriyadi Adhelia Desi Prawestri Ari Suminar Aulya, Pipin Azhari, Febri Chandra Kurniawan, Chandra Dian Hardiyanto Esmawati Fachry Abda El Rahman Febri Azhari Fitri Laela Wijayati Hardiyanto, Dian Marita Kusuma Wardani P. Basuki Hadiprajitno Putri Eka Permatasari Samsul Rosadi Sulistyawati, Anindia Suminar, Ari Supriyadi ,, Supriyadi Suyatmin Waskito Adi