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Pengaruh Ukuran Perusahaan, Kepemilikan Institusional Dan Debt To Asset Ratio Terhadap Integritas Laporan Keuangan Christanti, Wikandini Ayu; Asmara , Rina Yuliastuty
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4696

Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Kepemilikan Institusional dan Bebt to Asset Ratio (DAR) terhadap Integritas Laporan Keuangan. Populasi yang digunakan dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode penelitian selama 3 tahun, yaitu dari tahun 2021 sampai dengan 2022. Metode pengambilan sampel dilakukan dengan cara menggunakan metode purposive sampling lalu memperoleh 19 data perusahaan dengan pengamatan 3 tahun, maka jumlah sampel keseluruhan adalah 57 data sampel. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data yang digunakan dalam penelitian ini yaitu dengan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan kepemilikan institusional berpengaruh positif terhadap integritas laporan keuangan, sementara Debt to Asset Ratio (DAR) tidak berpengaruh signifikan. Kata kunci: Debt to Asset Ratio, Integritas Laporan Keuangan, Kepemilikan Institusional, Ukuran Perusahaan

Mastering ICOFR: Building Effective Internal Control Systems For Compliance And Financial Reporting Accuracy Yuliastuty Asmara, Rina; Iqbal , Muhammad; Kamil, Islamiah
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 2 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i2.6487

The GNV Learning Center, acting as the community engagement partner, had difficulties enhancing the participants' competences within the context of implementing Internal Control Over Financial Reporting (ICOFR). Additionally, a significant number of trainees came from businesses that did not have sufficient documentation of their internal controls and had minimal experience recognizing risks or evaluating their effectiveness. In order to address these deficiencies, a community service program with the name "Mastering ICOFR: Building Effective Internal Control Systems for Compliance and Financial Reporting Accuracy" was developed. The program's objective is to enhance both the theoretical grasp of the COSO framework and the practical skills associated with it. The program was presented in a variety of formats, including interactive seminars, group exercises, discussions based on real-world scenarios, and simulations of internal audits. Additionally, participants were provided with access to digital modules and online mentoring support for a period of three months, in addition to the in-person training that lasted for two days. The evaluation, which consisted of pre- and post-tests, revealed that the participants' abilities had improved by an average of 33 percent. A number of significant learning outcomes were the enhancement of risk mapping, the recording of internal controls, and the capability to identify gaps in the system. This program was successful in contributing to the development of a culture that prioritizes compliance, accountability, and transparency within the organizations that made up the participants. We recommend replicating the program model in other industries facing comparable governance difficulties due to its adaptability.

PENGARUH SUSTAINABILITY REPORT DAN DAR TERHADAP PENGHINDARAN PAJAK YANG DIMODERASI OLEH PROPORSI KOMISARIS INDEPENDEN Rafzanjani, Nursyafira; Asmara, Rina Yuliastuty
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2004

Penelitian ini dilakukan untuk mengetahui pengaruh Sustainability Report dan DAR terhadap Penghindaran Pajak yang dimoderasi oleh Proporsi Komisaris Independen. Populasi dalam penelitian ini merupakan perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia selama tahun 2021-2023. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, sehingga menghasilkan sampel sebanyak 23 perusahaan selama kurun waktu 3 tahun, dengan total 69 sampel data yang memenuhi kriteria. Data dalam penelitian ini diolah menggunakan analisis statistik dalam bentuk uji regresi moderasi dengan perangkat lunak eviews 12. Hasil dari penelitian ini menunjukkan Sustainability Report tidak berpengaruh pada Penghindaran Pajak, dan bahwa Proporsi Komisaris Independen tidak memoderasi Sustainability Report terhadap Penghindaran Pajak, dan DAR memiliki pengaruh negatif pada penghindaran pajak, lalu Proporsi Komisaris Independen memperkuat dampak negatif DAR terhadap Penghindaran Pajak.

Pengaruh Profitabilitas, Capital Intensity, Sales Growth, dan Ukuran Perusahaan Terhadap Penghindaran Pajak Putri, Reza Dwi Amanda; Asmara, Rina Yuliastuty
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2027

Riset ini bermaksud menelaah dampak profitabilitas, capital intensity, sales growth, dan ukuran perusahaan pada penghindaran pajak. Riset ini berfokus pada perseroan manufaktur subsektor makanan dan minuman yang terhimpun di Bursa Efek Indonesia (BEI) selama periode 2018-2022. Sumber data yang dianalisis adalah data sekunder yang didapatkan dari laporan keuangan perseroan dalam subsektor tersebut selama periode penelitian. Sampel penelitian dipilih berdasarkan metode purposive sampling, dengan jumlah 27 perseroan yang memenuhi kriteria. Pengolahan data diimplementasikan melalui uji statistik deskriptif, uji asumsi klasik, uji kesesuaian model, serta uji hipotesis menggunakan perangkat lunak SPSS versi 25. Temuan riset mengungkapkan bahwa capital intensity berdampak negatif signifikan kepada penghindaran pajak. Di sisi lain, profitabilitas, sales growth, dan ukuran perusahaan tidak memiliki pengaruh pada praktik penghindaran pajak.

Company Size, Managerial Ownership, Sustainability Report on Financial Performance with Operational Efficiency as an Intervening Alfariz, Rifa; Yuliastuty Asmara, Rina
Asian Journal of Social and Humanities Vol. 2 No. 12 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i12.391

The aim of this research is to examine the influence of company size, managerial ownership, and Sustainability Report on the financial performance of banking companies in Indonesia, with operational efficiency as an intervening variable. The population for this study comprises banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Data collection was conducted using purposive sampling, resulting in a sample of 13 companies and a total of 65 observations. The analysis technique employed is panel data regression. Microsoft Excel and E-views 13 were used for data processing. The research findings indicate that, partially, company size and managerial ownership have a positive effect on operational efficiency. However, the Sustainability Report does not significantly affect operational efficiency. Furthermore, company size and operational efficiency are empirically proven to have a positive impact on financial performance. Meanwhile, managerial ownership and Sustainability Report do not significantly influence financial performance. Company size and managerial ownership, mediated by operational efficiency, positively impact financial performance, while Sustainability Report which mediated by operational efficiency, does not significantly affect financial performance.

PERAN LITERASI KEUANGAN DAN DIGITAL MARKETING DALAM KEPUTUSAN PEMBELIAN ONLINE: STUDI MEDIASI KEPERCAYAAN KONSUMEN Iqbal, Muhammad; Asmara, Rina Yuliastuty; Kamil, Islamiah
Jurnal Manajemen dan Bisnis Vol 5, No 1 (2025)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v5i1.5788

Dalam era digital yang kian mendalam menyentuh berbagai aspek kehidupan, keputusan konsumen dalam berbelanja online tidak hanya dipengaruhi oleh promosi dan harga, tetapi juga oleh pemahaman finansial serta tingkat kepercayaan terhadap platform digital. Penelitian ini bertujuan untuk mengkaji pengaruh literasi keuangan dan pemasaran digital terhadap keputusan pembelian online, dengan kepercayaan konsumen sebagai variabel mediasi. Melalui pendekatan kuantitatif dan penyebaran kuesioner online kepada 200 pengguna aktif e-commerce di wilayah Jabodetabek, data dianalisis menggunakan SPSS. Hasil penelitian menunjukkan bahwa baik literasi keuangan maupun digital marketing secara signifikan memengaruhi keputusan pembelian, baik secara langsung maupun tidak langsung. Kepercayaan konsumen berperan penting sebagai jembatan yang memperkuat hubungan antara eksposur pemasaran dan pengambilan keputusan. Temuan ini menegaskan pentingnya membangun strategi pemasaran yang tidak hanya kreatif, tetapi juga etis dan transparan, serta perlunya meningkatkan literasi keuangan di tengah masyarakat digital. Penelitian ini tidak hanya memperkaya ranah akademik, tetapi juga menyuarakan kebutuhan akan konsumen yang cerdas, kritis, dan bijak dalam mengarungi ekosistem belanja online yang terus berkembang.

The Effect of Competence, Digital Technology, and Locus of Control On Fraud Prevention Anasthasya, Chealsea; Asmara, Rina Yuliastuty
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6952

This research aims to analyze the influence of competence, digital technology, and locus of control on fraud prevention in public accounting firms in Central Jakarta. Fraud prevention is an important aspect in maintaining the reliability of financial reports and the integrity of the accounting profession. Auditor competence, the use of digital technology, and individual locus of control are assumed to play an important role in supporting the effectiveness of fraud prevention. This study uses a quantitative method with a survey approach through questionnaires distributed to auditors at several public accounting firms in Central Jakarta. The analytical method used in this study is multiple linear regression analysis to test the influence of each independent variable on fraud prevention. The results show that competence and digital technology have a significant positive effect on fraud prevention, while, locus of control has no significant effect on fraud prevention. This means that the higher the level of auditor competence and the more optimal the use of digital technology, the more effective the fraud prevention efforts will be.

Pengaruh Independen Pertumbuhan Penjualan, Dan Likuiditas Terhadap Kesulitan Keuangan (Studi Empiris atas Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada 2020-2023) Aulia Nissa, Gina; Asmara, Rina Yuliastuty
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.26095

This study aims to determine the effect of Independent Commissioners, Sales Growth, and Liquidity on Financial distress. The type of research used is quantitative research. The population in this study were Property and Real Estate companies listed on the Indonesia Stock Exchange in 2020-2023. This sampling method was carried out by purposive sampling method and obtained 48 companies, with an observation year of 4 years, so that the total research data was 192. The research method used is causal model research. The type of data used in this study is secondary data. The data analysis method used is multiple linear regression analysis method with the help of IBM SPSS version 25. The results of this study prove that independent commissioners have no significant effect on financial distress, sales growth has no significant effect on financial distrees, but liquidity has a significant effect on financial distress.

Company Size, Managerial Ownership, Sustainability Report on Financial Performance with Operational Efficiency as an Intervening Alfariz, Rifa; Yuliastuty Asmara, Rina
Asian Journal of Social and Humanities Vol. 2 No. 12 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i12.391

The aim of this research is to examine the influence of company size, managerial ownership, and Sustainability Report on the financial performance of banking companies in Indonesia, with operational efficiency as an intervening variable. The population for this study comprises banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Data collection was conducted using purposive sampling, resulting in a sample of 13 companies and a total of 65 observations. The analysis technique employed is panel data regression. Microsoft Excel and E-views 13 were used for data processing. The research findings indicate that, partially, company size and managerial ownership have a positive effect on operational efficiency. However, the Sustainability Report does not significantly affect operational efficiency. Furthermore, company size and operational efficiency are empirically proven to have a positive impact on financial performance. Meanwhile, managerial ownership and Sustainability Report do not significantly influence financial performance. Company size and managerial ownership, mediated by operational efficiency, positively impact financial performance, while Sustainability Report which mediated by operational efficiency, does not significantly affect financial performance.

Factors Affecting the Quality of Earnings (Empirical Study of Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2018-2020) MINANARI, Minanari; ASMARA, Rina Yuliastuty
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.676

This study examines the effect of Tax Planning, Corporate Social Responsibility (CSR), Company Size, and Leverage on Earning Quality (Empirical Study of Transportation Sub Sector Companies Listed on the Indonesia Stock Exchange in 2018-2020). The object of this study is to use a transportation company listed on the Indonesia Stock Exchange (IDX). The research sample was 10 of the 46 companies that met the criteria. The sampling technique used in the study was the purposive sampling method. The results of this study indicate that (1) Tax Planning has no significant negative effect on Earnings Quality, (2) Corporate Social Responsibility (CSR) has a significant negative effect on Earnings Quality, (3) Firm size has a significant negative effect on Earning Quality, (4) Leverage has no significant negative effect on Earnings Quality.

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