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Holiawati, Holiawati
Magister Akuntansi Universitas Pamulang
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The Role of Tax Management as a Moderator in the Effect of Tax Retention Rate and Good Corporate Governance on Earning Quality Susilawati, Susilawati; Holiawati, Holiawati; Suripto, Suripto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2349

Abstract

The industrial sector plays a very important role in people's lives, as it is the part of the economy that is responsible for the production of goods and services. The primary objective of this research is to empirically explore the dynamic between Tax Retention Rate and Good Corporate Governance concerning Earning Quality, while simultaneously investigating the potential moderating role of Tax Management. Meanwhile, Good Corporate Governance is a critical factor that can affect the integrity and transparency of the company in carrying out its operations. Earning Quality, as a measure of the quality of a company's earnings, is the main parameter in measuring the company's financial performance. The study's research design follows quantitative and associative methodologies. The research population encompasses companies within the industrial sector, as listed on the Indonesia Stock Exchange during the temporal span from 2017 to 2021. Employing a purposive sampling technique, a sample comprising 15 companies, leading to a dataset of 75 observed data points, was selected. To conduct the analysis and hypothesis testing, panel data regression analysis was employed, utilizing Eviews version 12 as the analytical tool. The outcomes of the T-test analyses are noteworthy, as they reveal that both the tax retention rate variable and the good corporate governance variable distinctly influence earning quality. However, the importance of tax management as a mediator in the correlation between tax retention rate and earning quality is insignificant. The findings of this study are expected to provide new insights for stakeholders, regulators, and business practitioners in optimizing tax management and maintaining the quality of corporate profits in the Indonesian capital market environment.
Fraud Diamond In Financial Reporting Fraud Detection with Audit Committee as A Moderation Priambada, Arga; Holiawati, Holiawati; Ruhiyat, Endang
Asian Journal of Social and Humanities Vol. 2 No. 1 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i1.165

Abstract

The purpose of this study was to determine the effect of fraud diamond using four proxies, namely Financial Target, Ineffective Monitoring, Auditor Change and Board of Directors Change on the detection of financial statement fraud and the influence of the audit committee relationship as a moderating variable. This study used a sample of 16 companies from the agricultural product sub-sector that were listed on the Indonesia Stock Exchange from 2017 to 2021. The data used is secondary data in the form of financial reports and annual reports of the sample companies. Hypothesis testing was carried out using a panel data linear regression model with eviews 12 software. The results of this study indicate that Financial Targets and Auditor Turnover have an effect on fraudulent financial reports, Ineffective Monitoring and replacement of directors have no effect on fraudulent financial statements. The audit committee was unable to moderate the influence of Financial Targets, Ineffective Monitoring, Auditor replacements, Directors replacement on fraudulent financial reporting
Good Corporate Governance Moderate Environmental Performance And Disclosure Corporate Social Responsibility On Economic Performance Lindawati, Lindawati; Holiawati, Holiawati; Rosini, Iin
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to test and analyze good corporate governance moderating environmental performance and Corporate Social Responsibility disclosure on economic performance in Kompas 100 indexed companies listed on the Indonesia Stock Exchange from 2019 to 2022. This type of research is associative quantitative research using secondary data. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 10 applications. The population in this study is all Kompas 100 indexed companies listed on the Indonesia Stock Exchange from 2018 to 2022. The data collection technique in this research is purposive. Sampling with results from 100 research populations resulted in 21 research samples being processed in this research. The research results show that environmental performance and disclosure of Corporate Social Responsibility influence economic performance. The following result is that environmental performance does not affect economic performance, whereas Corporate Social Responsibility disclosure affects economic performance. For Good Corporate Governance, it can strengthen the relationship between environmental performance and economic performance. In contrast, the results show that Good Corporate Governance does not moderate the relationship between corporate social responsibility disclosure and economic performance.
STRUKTUR MODAL MEMODERASI HUBUNGAN KOMITE AUDIT DAN INVESTMENT OPPORTUNITY SET DENGAN KUALITAS LABA Yati, Heni; Holiawati, Holiawati; Ruhiyat, Enang
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10990

Abstract

This study aims to examine the effect of the audit committee, investment opportunity set on earnings quality with capital structure as a moderating variable. This type of research is associative quantitative. This research was conducted using secondary data in the form of company financial reports. This study uses a population of Basic Materials Sector Companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021 through its official website www.idx.co.id. Based on purposive sampling, the samples obtained were 29 companies from 95 basic materials companies listed on the Indonesia Stock Exchange in 2017-2021 so that the total sample during the study period was 145 companies. Data processing analysis techniques use the help of the eviews ver-12 application. The data analysis used in this research is panel data regression analysis. Based on the statistical results that have been carried out, it shows that the audit committee has no effect on earnings quality, the investment opportunity set has a negative effect on earnings quality, capital structure cannot moderate the relationship between audit committees and earnings quality and capital structure cannot moderate the investment opportunity set relationship with earnings quality.
SIZE PERUSAHAAN MEMODERASI HUBUNGAN ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE DAN ISO 14001 TERHADAP FINANCIAL PERFORMANCE Rohmah, Siti -; Suripto, Suripto -; Holiawati, Holiawati -
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.16282

Abstract

To date, the Indonesian Stock Exchange contunues to invite the public to make the Indonesian capital market an attractive and sustainable investment decision, by increasing investor awareness of the importance of running a sustainable bussiness, BEI anticipates that sustaunable aspect will become an important aspects will become an important factor in decision making. The objectives of this study are to test and analyze environmental performance, environmental disclosure, and ISO 14001 on financial performance, and  to test and analyze size firm in moderating environmental performance, environmental disclosure, and ISO 14001on financial performance. The method used in this study is a quantitative method where the data collection method used is saturated sample. Based on the results of the study, namely it is statistically proven that environmental performance has an effect on financial performance, but the environmental disclosure and ISO 14001 has not an effect on financial performance, it is statistically proven that size firm moderates the environmental performance with financial performance, but size firm doesn’t moderates the environmental disclosure and ISO 14001 with financial performance.
Analisis pengungkapan sustainability reporting pada PT. Mayora Indah Tbk yang terdaftar di Bursa Efek Indonesia tahun 2020-2024 Sanaya, Feby Rani; Nasution, Nurjamilah; Pratama, Tiara; Nduru, Yuni; Holiawati, Holiawati
Jurnalku Vol 5 No 3 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i3.1893

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat pengungkapan sustainability reporting PT Mayora Indah Tbk, berdasarkan indikator Global Reporting Initiative (GRI) dan ketentuan Peraturan Otoritas Jasa Keuangan (POJK) No. 51/POJK.03/2017 selama periode 2020-2024. Jenis penelitian yang digunakan adalah deskriptif dengan pendekatan content analysis yang menggabungkan metode kualitatif dan kuantitatif sederhana. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan PT Mayora Indah Tbk yang diterbitkan secara resmi di situs perusahaan, portal Bursa Efek Indonesia, serta basis data GRI. Proses analisis dilakukan melalui tahapan identifikasi indikator, pengkodean biner (skor 1 untuk informasi yang diungkapkan dan 0 jika tidak diungkapkan), serta perhitungan indeks pengungkapan pada aspek ekonomi, sosial, dan lingkungan. Hasil penelitian menunjukkan bahwa PT Mayora Indah Tbk mengalami peningkatan signifikan dalam tingkat pengungkapan selama lima tahun terakhir, terutama pada aspek ekonomidan sosial, sedangkan aspek lingkungan menunjukkan perbaikan bertahap dari tahun ke tahun. Secara umum, perusahaan telah mematuhi standar GRI dan POJK dengan skor pengungkapan yang hampir sempurna pada tahun 2023 dan 2024. Pengungkapan yang konsisten ini mencerminkan komitmen perusahaan terhadap transparansi, tanggung jawab sosial, serta keberlanjutan jangka panjang.
KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER: STUDI KASUS DI INDONESIA, SWEDIA, DAN AMERIKA SERIKAT Wardana, Wardana; Widiyati, Dian; Holiawati, Holiawati
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4143

Abstract

This study examines pre- and post-merger financial performance across Indonesia, Sweden, and the United States, addressing inconsistent prior findings on merger impacts. The objective is to empirically test merger effects on profitability (ROE, ROA), liquidity (CR), solvency (CAR, DER), and activity (TATO, FAT) ratios using a five-year before-after (2014-2018 vs. 2019-2023) comparison. Employing a quantitative descriptive-comparative approach grounded in positivism, purposive sampling selected three cases: PT Bank Oke Indonesia Tbk (DNAR, Indonesia), Bristol Myers Squibb (BMSC, USA), and ÅF Pöyry AB (AFRY, Sweden), with secondary data from audited financial reports processed via SPSS 26. Instruments include standard financial ratios, descriptive statistics, Shapiro-Wilk normality tests, and paired sample t-tests. Results reveal no significant differences (all p > 0.05), indicating stable performance without merger-induced shifts. In conclusion, mergers primarily stabilize financial health across emerging and developed markets rather than drive improvements.
Pemberdayaan Pelaku UMKM melalui Pencatatan Keuangan Sederhana Membangun Budaya Kepatuhan Pajak Islamaya, Dina; Rohimah, Rohimah; Zia, Kahaliza; Sinaga, Melisa; Ruhiyat, Endang; Holiawati, Holiawati
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 10 (2025): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i10.3525

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun masih menghadapi kendala rendahnya literasi keuangan dan kesadaran pajak. Program Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan di Kelurahan Benda Baru, Kota Tangerang Selatan, dengan tujuan meningkatkan kemampuan pelaku UMKM dalam pencatatan keuangan sederhana dan memahami kewajiban perpajakan. Melalui pelatihan berbasis praktik (learning by doing), peserta mempelajari pencatatan transaksi harian dan penyusunan laporan keuangan sederhana. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam mengelola keuangan usaha dan memahami konsekuensi perpajakan. Program ini diharapkan dapat memperkuat tata kelola bisnis UMKM serta mendukung peningkatan kepatuhan pajak secara berkelanjutan.
ANALISIS DEWAN KOMISARIS INDEPENDEN, KUALITAS AUDIT, DAN PRUDENCE TERHADAP REAL EARNING MANAGEMENT: ASIMETRI INFORMASI SEBAGAI VARIABEL MODERASI Hakim, Sultan Maulana; Widiyati, Dian; Holiawati, Holiawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6508

Abstract

Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris pengaruh dewan komisaris independen, kualitas audit, prudence terhadap real earning management dengan asimetri informasi sebagai variabel moderasi pada perusahaan basic materials yang terdaftar di Bursa Efek Indonesia untuk periode 2020-2024. Jenis penelitian ini adalah penelitian kuantitatif asosiatif, dengan menggunakan data sekunder. Metode analisis data yang digunakan adalah uji regresi data panel dengan menggunakan aplikasi Microsoft Excel dan Eviews 13. Populasi dalam penelitian ini adalah semua perusahaan basic materials yang terdaftar di Bursa Efek Indonesia pada periode 2020-2024. Teknik pengumpulan data pada penelitian ini adalah teknik purposive sampling dengan hasil dari 114 populasi penelitian menjadi 78 sampel penelitian yang diolah dalam penelitian ini. Hasil penelitian menunjukan bahwa prudence berpengaruh terhadap real earning management. Hasil selanjutnya adalah bahwa dewan komisaris independen dan kualitas audit tidak berpengaruh terhadap real earning management. Hasil moderasi adanya asimetri informasi dihasilkan dapat memperkuat hubungan prudence terhadap real earning management namun tidak dapat memperkuat ataupun memperlemah hubungan dewan komisaris independen dan kualitas audit terhadap real earning management.
KUALITAS AUDIT MEMODERASI ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP NILAI PERUSAHAAN Gunawan, Ester Hanna; Holiawati, Holiawati; Kusumaningsih, Ani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6506

Abstract

Penelitian ini dilatarbelakangi oleh fenomena yang terjadi pada nilai ESG Leaders tahun 2021 menunjukan kenaikan yang lebih signifikan di banding nilai IHSG. Puncak tertinggi BGK ESG Leaders pertengahan hingga akhir tahun 2022 sedangkan nilai IHSG mengalami kenaikan yang moderat. Pada fenomena ini tercetuslah rumusan masalah yaitu Pengaruh dan Peran Kualitas Audit memoderasi hubungan Environmental, Social, dan Governance terhadap Nilai Perusahaan. Perusahaan yang digunakan yaitu tercatat pada ESG BGK Foundation dan Bursa Efek Indonesia tahun 2019-2023. Populasi perusahaan yaitu sebanyak 169, dengan menggunakan metode purposive sampling maka sampel perusahaan sebanyak 40 perusahaan. Hasil penelitian menunjukkan bahwa komponen Environmental, Social, dan Governance (ESG) secara empiris memiliki pengaruh signifikan terhadap Nilai Perusahaan. Selain itu, Kualitas Audit terbukti mampu memoderasi dan memperkuat hubungan antara pengungkapan Environmental, Social, dan Governance terhadap Nilai Perusahaan. Temuan ini menegaskan bahwa semakin baik pengungkapan aspek Environmental, Social, dan Governance, serta didukung oleh kualitas audit yang tinggi, maka nilai perusahaan cenderung meningkat.
Co-Authors Abdul Latif Adhania, Safira Afridayani, Afridayani Alfi Fadhilah, Alfi Andini, Andini Anjelia, Viona Antonius Antonius Arga Priambada Argunanto, Argunanto Arifin, Deni Arimani, Corie Ariyanto, Dedi Augustin, Lestari Awa, Anastasia Azizah, Suli Nur Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Cahyani, Yenni Dwi Saputra, Aditya Rizkia Eka Sari, Eka Endang Ruhiyat Endang Ruhiyat Erick Valentine Eveline Meisya Fadilah, Mohamad Arif Fajar, Nanda Kurnia Fatahillah, Rosadi Fathimah, Siti Nurul Friyansyah, Aldy Gunawan, Ester Hanna Guntur Ramadan Hakim, Sultan Maulana Hamsinah Hamsinah, Hamsinah Hamzah, M. Imron Harijanto, Tabita Novikurniasari Haussain Irsyad, Achmad Dias Hirmaleny, Yenny Iin Rosini Iman Syatoto Indra Lesmana Iryanis, Iryanis Islamaya, Dina Jaenudi, Jaenudi Jati, Waluyo Jhosefine, Octalivia Kherani, Evi Khotimah, Maryatus Kusnul Kusumaningsih, Ani Lahagu, Yefita Lindawati Lindawati Luvito, Andi Mahfudyanto, Akhirul Malik, Muhamad Abdul Marheni Marheni Mariati Mariati Marjohan, Masno Maulana, Ingga Muliyani Muliyani Nasution, Nurjamilah Nduru, Yuni Nofryanti Nofryanti Nofryanti, Nofryanti Nopagia, Nopagia Norarita, Rika Nur Afni Nurizka Dewi, Sekar Gusti Nurlina Nurlina Pertiwi, Alusia Vita Rinda Prasetyo, Wahyu Heri Pratama, Tiara Pratiti, Dian Pratiwi, Adhitya Putri Priambada, Arga Rachmawaty Rachmawaty Rachmawaty Rachmawaty, Rachmawaty Rahadian, Muhammad Fauzan Rakhmawati Oktavianna Rismala, Lina Indra Rizanti , Puti Zhafirah Rizqillah, Fahmi Rohimah Rohimah Rohmah, Siti - Ruhiyat, Enang Ruhiyat, Endang Sanaya, Feby Rani Sandjaja, Agustina Setyo Supratno Sigit, Yoga Arief Mart Sihite, Renny Novsellia Sinaga, Melisa Sri Agustina, Sri Sri Hartutik Sugiyanto - Suhaeri, Aldo Aulia Sukmana, Eka Sunardi, Nardi Suprayogi Suprayogi Suripto Suripto Suripto, Suripto - Susilawati, Susilawati Syatoto, Iman Tatariyanto, Firman Ubed, Nur Valentine, Erick Waluyo Jati Wardana Wardana Waryanto, Hendro Widiyati, Dian Widya Ningsih Wijaya, Safta Wijaya, Uki Budi Wijaya, Uki Budi Wijaya Wulan, Defina Andany Wulandari, Estha Yati, Heni Zahra, Indri Eliza Zia, Kahaliza