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All Journal Signifikan : Jurnal Ilmu Ekonomi Scientific Journal of Reflection : Economic, Accounting, Management and Business JIA (Jurnal Ilmiah Akuntansi) JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Ekonomi Trisakti JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Informatika Ekonomi Bisnis MIMBAR : Jurnal Sosial dan Pembangunan Dirkantara Indonesia Economics & Islamic Finance Journal Jurnal Cendekia Ilmiah
Mulyani, Susi Dwi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALISIS PENGARUH SIFAT MACHIAVELLIANISME¸ ETIKA DAN TANGGUNG JAWAB SOSIAL, FAKTOR SITUASIONAL DAN LOCUS OF CONTROL TERHADAP PENGAMBILAN KEPUTUSAN ETIS OLEH KONSULTAN PAJAK Agung Tofiq, Tri; Dwi Mulyani, Susi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.349 KB)

Abstract

The following research aimed to study the effect of Machiavellian personality, Perceived Role of Ethics, and Social Responsibility (PRESOR), situational factor, and both internal and external  Locus of control on ethical decision making made by tax consultant registered in Indonesian Tax Consultants Associations for Banten Region. The data is gathered using questionnaire for tax consultant registered in Indonesian Tax Consultants Associations for Banten Region. There are four independent variable with Likert scale used on this research i.e. of Machiavellian personality, Perceived Role of Ethics, and Social Responsibility (PRESOR), situational factor, and both internal and external Locus of control; and ethical decision making as the dependent variable with nominal scale. These data is analyzed with logistic regression using SPSS version 15.0. The research shows that: 1) Machiavellian personality doesn?t have significant effect on tax consultant?s ethical decision making, 2) Perceived Role of Ethics and Social Responsibility (PRESOR) positively affect tax consultant?s ethical decision making significantly, 3) Situational factors positively affect tax consultant?s ethical decision making significantly, 4) Internal and External  Locus of control positively affect tax consultant?s ethical decision making significantly. Simultaneous testing shows that Machiavellian personality, Perceived Role of Ethics, and Social Responsibility (PRESOR), situational factor, and both internal and external  Locus of control have significant effect on ethical decision making made by tax consultant as big as 68,60%
ANALISIS PENGARUH SIFAT MACHIAVELLIANISME¸ ETIKA DAN TANGGUNG JAWAB SOSIAL, FAKTOR SITUASIONAL DAN LOCUS OF CONTROL TERHADAP PENGAMBILAN KEPUTUSAN ETIS OLEH KONSULTAN PAJAK Agung Tofiq, Tri; Dwi Mulyani, Susi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v1i4.176

Abstract

The following research aimed to study the effect of Machiavellian personality, Perceived Role of Ethics, and Social Responsibility (PRESOR), situational factor, and both internal and external Locus of control on ethical decision making made by tax consultant registered in Indonesian Tax Consultants Associations for Banten Region. The data is gathered using questionnaire for tax consultant registered in Indonesian Tax Consultants Associations for Banten Region. There are four independent variable with Likert scale used on this research i.e. of Machiavellian personality, Perceived Role of Ethics, and Social Responsibility (PRESOR), situational factor, and both internal and external Locus of control; and ethical decision making as the dependent variable with nominal scale. These data is analyzed with logistic regression using SPSS version 15.0. The research shows that: 1) Machiavellian personality doesn’t have significant effect on tax consultant’s ethical decision making, 2) Perceived Role of Ethics and Social Responsibility (PRESOR) positively affect tax consultant’s ethical decision making significantly, 3) Situational factors positively affect tax consultant’s ethical decision making significantly, 4) Internal and External Locus of control positively affect tax consultant’s ethical decision making significantly. Simultaneous testing shows that Machiavellian personality, Perceived Role of Ethics, and Social Responsibility (PRESOR), situational factor, and both internal and external Locus of control have significant effect on ethical decision making made by tax consultant as big as 68,60%
Good University Governance of PTKIN Public Services Agency in Indonesia Haribowo, Ismawati; Mulyani, Susi Dwi
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.36508

Abstract

This study aims to prove the effect of the role of internal auditors, organizational commitment, on good university governance and its implications for the quality of financial reports at PTKIN-BLU. The independent variables of this study are good university governance and the quality of financial reports, while the dependent variable in this study is the role of internal auditors and organizational commitment. The sample of this study used data from 60 respondents from the Head of Study Programs from the State Islamic University (UIN) in Indonesia. Data collection has been carried out since 2019 using the questionnaire survey method. After the data is collected, data analysis is carried out using SmartPLS software. This study concludes that the role of the internal audit unit, organizational commitment has a positive and significant effect on good university governance. Good University Governance has a positive and significant effect on the quality of BLU financial reports. If the implementation of good university governance is carried out consistently, the quality of financial reports will be better.
Does Company Size Moderating The Effect of Sustainability Report Disclosure on Performance? Rosdiana, Yuni; Mulyani, Susi Dwi
MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 1, (June 2023) [Accredited Sinta 2, No 10/E/KPT/2019]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v39i1.2192

Abstract

Abstract This study intends to investigate and analyze the effect of sustainability report disclosure on financial performance, the effect of company size on financial performance, and the moderating influence of company size on the relationship between sustainability report disclosure and financial performance. The employed research design is descriptive and associative, with a sample of thirteen LQ 45 companies from 2017 to 2021 that meet the inclusion criteria, selected using purposive sampling. This study utilized secondary data collected from the Indonesia Stock Exchange's (IDX) website-accessible annual reports. According to the study's findings, sustainability report disclosure has a positive impact on financial performance, company size has a positive impact on financial performance, and company size moderates the relationship between sustainability report disclosure and financial performance.
LEGITIMATE POWER AS A MEDIATOR OF THE INFLUENCE OFKNOWLEDGE AND PROCEDURAL JUSTICE ON TAX COMPLIANCE Mulyani, Susi Dwi; Levana Dhia Prawati; Amalia Puspita Wardhani; Hamzah, Noradiva
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.19503

Abstract

This study analyzes the influence of taxpayer knowledge and procedural justice on tax compliance. This study also analyzes the role of power legitimacy as a mediating variable. Legitimacy of power is expected to mediate the influence of taxpayer knowledge and procedural justice in increasing taxpayer compliance. This research is quantitative research that tests hypotheses using primary data through distributing questionnaires. The population in this research is individual taxpayers who carry out business activities and tax consultants who are members of the Indonesian Tax Consultants Association (IKPI). The sampling technique uses convenience sampling. Hypothesis testing uses SEM PLS statistical tools by conducting path analysis tests to obtain results of the direct influence of taxpayer knowledge and procedural justice on tax compliance and the indirect influence, namely taxpayer knowledge and procedural justice on tax compliance through the mediating variable power legitimacy. These results of hypothesis testing prove that taxpayer knowledge and procedural justice each have a positive effect on power legitimacy and tax compliance. Besides that, power legitimacy also plays a role in mediating the influence of knowledge and procedural justice on tax compliance. This research can prove the theory of planned behavior that the behavior shown by a person arises because of the individual's inner intention to behave. The research implication from the theoretical aspect is that it can prove the role of power legitimacy as a mediating variable that links the influence of knowledge and procedural justice on tax compliance.
Pengaruh Penerapan Green Accounting, Environmental Performance dan Manajemen Laba terhadap Sustainable Growth Nizar, Muhamad; Mulyani, Susi Dwi
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.628

Abstract

This study aims to examine the influence of green accounting, environmental performance, and earnings management on sustainable growth, with financial leverage as a control variable. The population of this study consists of companies listed on the Indonesia Stock Exchange (BEI) until December 31, 2021, with the addition of sample criteria including companies that have received environmental performance assessments from the Ministry of Environment and Forestry of the Republic of Indonesia. The data collected from the sample covers the period from 2017 to 2021. Data were collected from 91 different companies using purposive sampling technique. This study employed the Generalized Least Square (GLS) method through multiple linear regression with unbalanced panel data. Based on the analysis results, it can be concluded that green accounting has a significant positive effect on sustainable growth, environmental performance does not have an effect on sustainable growth, and earnings management does not have an effect on sustainable growth.
Profitability, Leverage, and Company Size: A Comparative Analysis of Manufacturing Firm Value in Indonesia and Malaysia During COVID-19 Utami, Wiwik; Nugroho, Lucky; Chairunesia, Wieta; Mulyani, Susi Dwi
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 3 (2024): ECIF Journal December 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v1i3.71

Abstract

This study examines the influence of profitability (Return on Assets/ROA), leverage (Debt-to-Equity Ratio/DER), and company size (LNAssets) on company value (Tobin’s Q) in Indonesia and Malaysia during the COVID-19 pandemic. The research aims to compare these relationships in both countries, considering differences in market maturity and investor behavior. Employing a quantitative approach, the study uses secondary data from 50 manufacturing companies in Indonesia and 42 in Malaysia, covering 2019–2021. Multiple linear regression was applied to analyze the data. The findings reveal that ROA positively impacts company value in both countries, with a more substantial effect observed in Indonesia due to its less mature market environment. DER also positively influences company value, as moderate leverage signals financial stability and growth potential. However, LNAssets negatively affect company value in Indonesia, reflecting agency conflicts and operational inefficiencies, while its effect in Malaysia is insignificant, indicating better governance and asset management. The results highlight that market dynamics and investor sophistication shape the effect of financial metrics on company value. This study offers practical implications for investors and policymakers. It provides insights into interpreting financial signals across different market contexts for investors. For policymakers, it underscores the importance of enhancing corporate governance in Indonesia to mitigate agency conflicts. The study’s novelty lies in its comparative analysis of Indonesia and Malaysia, demonstrating how market maturity and governance structures influence the relationship between financial metrics and company value. These findings contribute to firm performance and valuation literature during economic disruptions.
Tax Aggresiveness Analyis: The Role of Internal Financial Factors Mulyani, Susi Dwi; Fitria, Giawan Nur; Tarmidi, Deden
Signifikan: Jurnal Ilmu Ekonomi Vol 13, No 2 (2024)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v13i2.42506

Abstract

Research Originality: This research may suggest a deeper relationship between internal company factors and tax aggressiveness, which has not been studied explicitly. Many studies examine the influence of external factors, but this study can highlight how a company's internal financial and tax management decisions can influence tax aggressiveness.Research Objectives: This study investigates the influence of several financial factors, such as thin capitalization, financial distress, and earnings management, on tax aggressiveness.Research Methods: This study analyzed 310 data from manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2023.Empirical Results: This study found that the high thin capitalization range can reduce tax aggressiveness. Conversely, earnings management is one tool used by management to reduce tax aggressiveness, while financial distress has no impact on tax aggressiveness.Implications: The study suggests that while certain financial practices influence tax aggressiveness, broader factors such as financial stability, investor relations, and risk management also play a significant role.JEL Classification: M41, H26
PENGARUH PENGUNGKAPAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR NON-FINANSIAL TAHUN 2021-2023 Sanyoto, Tiara Fildza Ramadanya; Mulyani, Susi Dwi
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20684

Abstract

Penelitian ini bertujuan untuk menguji pengaruh tujuan pembangunan berkelanjutan (TPB), pengungkapan lingkungan dan pengungkapan sosial dalam mempengaruhi nilai perusahaan dengan dimoderasi pengungkapan tata kelola perusahaan. Penelitian ini menggunakan populasi yang terdiri dari perusahaan sektor non-finansial yang terdaftar di BEI pada periode tahun 2021-2023. Data yang diambil dari sampel tersebut adalah data sekunder dari laporan keberlanjutan dan laporan tahunan perusahaan dengan mengakses website perusahaan dan BEI serta skor pengungkapan lingkungan, sosial, dan tata kelola dan nilai pasar saham yang diperoleh melalui Bloomberg. Data dikumpulkan dari 74 perusahaan yang berbeda dengan total sampel 222 data menggunakan teknik purposive sampling. Pengolahan data dilakukan dengan menggunakan aplikasi EViews versi 13 dan menggunakan metode analisis regresi berganda. Berdasarkan hasil analisis yang telah dilakukan, diperoleh kesimpulan bahwa pengungkapan lingkungan berpengaruh positif terhadap nilai perusahaan sedangkan TPB dan pengungkapan sosial tidak berpengaruh terhadap nilai perusahaan. Tata kelola tidak mampu memperkuat pengaruh TPB, pengungkapan lingkungan dan sosial terhadap nilai perusahaan. Temuan dalam penelitian ini menunjukkan bahwa perusahaan perlu meningkatkan penerapan prinsip ESG, terutama dalam hal transparansi lingkungan dan kualitas pengungkapan ESG secara keseluruhan. Hal ini penting untuk mencapai tujuan pembangunan berkelanjutan dan meningkatkan nilai perusahaan.
PERAN E-FILLING SEBAGAI VARIABEL MODERASI TERHADAP PENGARUH LITERASI, SANKSI, DAN PENGETAHUAN PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK Cahyanti, Fitria Dian; Mulyani, Susi Dwi
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20834

Abstract

Penelitian ini bertujuan untuk menginvestigasi dampak literasi perpajakan, sanksi perpajakan, dan pengetahuan perpajakan terhadap tingkat kepatuhan wajib pajak, dengan mempertimbangkan e-filing sebagai faktor moderasi. Sampel penelitian terdiri dari 100 responden yang dipilih menggunakan metode convenience sampling di Jakarta Barat, yang mengisi kuesioner sebagai sumber data primer. Analisis data dilakukan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa literasi perpajakan, sanksi perpajakan, dan pengetahuan perpajakan secara positif mempengaruhi kepatuhan wajib pajak. Selain itu, penggunaan e-filing meningkatkan dampak positif sanksi perpajakan terhadap kepatuhan wajib pajak, namun tidak memperkuat pengaruh literasi dan pengetahuan perpajakan terhadap kepatuhan tersebut. Implikasi praktis dari penelitian ini adalah pentingnya pemerintah untuk meningkatkan literasi perpajakan masyarakat, mengatasi hambatan teknis terkait e-filing, menyesuaikan kebijakan perpajakan dengan kebutuhan wajib pajak, serta meningkatkan efisiensi penggunaan e-filing dalam upaya meningkatkan kepatuhan pajak secara keseluruhan.
Co-Authors Agung Tofiq, Tri Agustina, Christin Amalia Puspita Wardhani Anita Roosmalina Matusin Ardi, Frans Guntara Bagas Wicaksono, Bagas Bambang Prayogo, Bambang Boenjamin, Puspahadi Cahyanti, Fitria Dian Darma, Rizky Deden Tarmidi Djajanti, Atik Elisabet Elisabet, Elisabet Ernita Rosa Faisal, Aris Riantori Giawan Nur Fitria Gunawan, Hiemelda Hamzah, Noradiva Hamzah, Noravida Hari Astuti, Henik Hartini Hazah, Hania Rizkieta Ina Oktaviana Matusin, Ina Oktaviana Indra Saputra Ismawati Haribowo Ismawati Haribowo, Ismawati Levana Dhia Prawati Lucky Nugroho Muhamad Nizar Muhd. Nuryatno Amin Munthe, Jimmi Osamara Noor, Ilham Ali Nugraha, Moehammad Iman Pratiwi, Risti Qorib, Fathan Ramadhan, Wanda Dwi Rosdiana, Yuni Rosena, Arvitha Dinda Sanyoto, Tiara Fildza Ramadanya Sianipar, Michael Anderson Sistya Rachmawati Siti Aisyah Syilvia, Syilvia Tjahjadi, Yuniarti Dwi Jayanthi VICTOR SIAGIAN Wieta Chairunesia Wiwik Utami Yasmin, Putri