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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) AKRUAL: Jurnal Akuntansi Indonesian Journal of Accounting and Governance Jurnal Proaksi Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Journal of Social Research Jurnal Locus Penelitian dan Pengabdian Edunity: Kajian Ilmu Sosial dan Pendidikan Jurnal Magister Akuntansi Trisakti International Journal of Contemporary Accounting Journal Research of Social Science, Economics, and Management Indonesia Auditing Research Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Business and Investment Review DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Auditing and Accounting Indonesian Journal of Accounting and Governance
Lin Oktris
Universitas Mercu Buana
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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What Are Leverage, Company Size, and Social Disclosure Considered to Reduce Market Response to Earnings Response Coefficient as an Intervening Variable? Taufiq, Abd. Rohman; Oktris, Lin; Saat, Maisarah Mohamed
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p151-157

Abstract

Introduction/Main Objectives: This research examined the influence of leverage, company size andsocial disclosure on the earnings response coefficient as an intervening variable. BackgroundProblems: Research showed that leverage ability, company size, and social disclosure influence theearning response coefficient. Furthermore, the company size variable positively influenced ERC invarious industrial sector companies on the Indonesian Stock Exchange. Research Methods: Thistype of research used quantitative methods. The research data was manufacturing companies thatwere registered with an IPO before 2016 and were still listed on the IDX from 2016 to 2020. Forthis reason, this regression model was suitable for testing and examining the effect of leverage onthe earning response coefficient. Finding/Results: The larger the company size increases the marketresponse because the company was considered capable of providing high returns. The socialdisclosure variable does not influence ERC in various industrial sector companies on the IndonesianStock Exchange. Social disclosure was a principle or reaction carried out by companies toparticipate in community activities in general. This practice causes the company's asset value andprofits low while the debt value and losses were high. Conclusion: High social disclosure wasconsidered to reduce market response. On the other hand, low social disclosure was deemed toincrease market response.
Understanding of Taxation, Taxpayer Morality, and Tax Compliance in Indonesia: The Importance of Tax Awareness Oktris, Lin; Muktiasih, Indri; Azhar, Zubir
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p1-14

Abstract

Introduction/ Main Objective: This study aims to analyze the influence of tax understanding and taxpayer morality on tax compliance with tax awareness as a moderating variable. Background Problems: Tax compliance is a crucial aspect of an effective and sustainable taxation system. However, tax compliance levels are often influenced by various factors, including tax understanding and taxpayer morality. On the other hand, tax awareness is considered a factor that can either strengthen or weaken the relationship between tax understanding and morality with tax compliance. Research Methods: This study employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to taxpayers in several major cities in Indonesia. The sample consists of 100 respondents selected randomly. The collected data were analyzed using multiple regression techniques and moderation analysis to test the research hypotheses. Finding/ Results: The results show that tax understanding has a positive and significant influence on tax compliance. Additionally, taxpayer morality is also found to have a positive and significant influence on tax compliance. Conclusion: Taxpayers with high morality tend to be more aware of their tax obligations and are more compliant in reporting and paying taxes. Taxpayers with a good understanding of tax regulations and provisions tend to be more compliant in fulfilling their tax obligations.
MODERATING EFFECT OF MANAGERIAL OWNERSHIP ON THE RELATIONSHIP BETWEEN DIVIDEND POLICY, COMPANY GROWTH, AND COMPANY SIZE WITH DEBT POLICY DURING THE COVID-19 PANDEMIC Margareta Beata Weti Liwu; Lin Oktris; Zubir Azhar
International Journal of Contemporary Accounting Vol. 6 No. 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v6i2.20982

Abstract

This study investigates the effect of dividend policy, company growth, and company size on debt policy, moderated by managerial ownership, during the COVID-19 pandemic. Using a purposive sampling technique, the research focuses on industrial, infrastructure, and technology companies listed on the Indonesia Stock Exchange in 2020 and 2021. The data analysis employs multiple regression analysis to explore these relationships. The results show that dividend policy and company growth have a positive effect on debt policy, while company size has no significant impact. Managerial ownership strengthens the positive effects of dividend policy and company growth on debt policy but does not significantly moderate the relationship between company size and debt policy. The novelty of this study lies in its focus on the industrial, infrastructure, and technology sectors during a global crisis, offering unique insights into sector-specific financial strategies in an emerging market. This research contributes to the literature by addressing the underexplored moderating role of managerial ownership on financial policies during times of uncertainty. The short observation period of 2020–2021 is a limitation, as it may not capture long-term trends. Future studies are encouraged to include post-pandemic data to provide a more comprehensive understanding of corporate financial strategies across different economic conditions. This study provides practical implications for enhancing corporate governance during crises. Strong managerial ownership can align managerial actions with shareholder interests, reinforcing financial policies and promoting resilience in times of economic uncertainty. These findings are especially relevant for investors and policymakers aiming to strengthen financial stability in emerging markets.
Environment Uncertainty, Earnings Volatility and Their Role in Financial Statement Fraud? Lin Oktris; Agustin Fadjarenie; Apollo Daito; Zuha Rosufila Bt Abu Hasan
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2441

Abstract

This study examines the influence of environmental uncertainty (EU) and earnings volatility (EV) on fraudulent financial statements (FFS)  in Indonesia’s manufacturing sector. The research utilises observational data from 902 instances across 188 manufacturing companies from 2019 to 2023, employing multiple regression analysis to test the relationships between variables. The results reveal that EV has a significant positive effect on FFS, while EU does not show a significant impact. The novelty of this study lies in its integrative approach, considering the interactive effects between EU and EV, which have been underexplored in previous literature. The findings suggest that high earnings volatility can be an early indicator of financial statement manipulation. The practical implications emphasise the importance of closely monitoring earnings volatility by regulators and auditors as a preventive measure against financial fraud and strengthening internal control mechanisms and corporate governance to minimise the risk of financial statement manipulation.
THE INFLUENCE OF TAX KNOWLEDGE, E-FILING, AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE: A CASE STUDY AT PT BENUA JAM INTERNUSA yuana; Lin Oktris
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22522

Abstract

This study aims to analyze the effect of taxation knowledge, the application of e-filing, and tax sanctions on individual taxpayer compliance. This study was conducted on employees of PT Benua Jam Internusa with a total of 157 individuals. A simple random sampling technique was used in sampling, resulting in 61 respondents being selected, with 58 respondents who filled out the questionnaire completely. Data collection was conducted through a survey using a structured questionnaire, and data analysis was performed using the Partial Least Squares (PLS) method. The results showed that tax knowledge has a positive and significant effect on individual taxpayer compliance. Similarly, the application of e-filing and the effective enforcement of tax sanctions can increase the level of compliance. These findings indicate that increasing tax awareness, developing digital infrastructure, and optimizing law enforcement mechanisms can significantly encourage tax compliance. Therefore, this study recommends that tax authorities strengthen public socialization, especially through social media platforms, to increase taxpayers' understanding and involvement in fulfilling their tax obligations.
Optimalisasi Publikasi Guru di Era Merdeka Belajar: Kolaborasi MGMP dan Perguruan Tinggi dalam Penguatan Kompetensi Penulisan Ilmiah Nugroho, Lucky; Oktris, Lin; Apollo, Apollo; Andesto, Ronny; Soeharjoto, Soeharjoto; Putra, Yananto Mihadi; Purnama, Adhy
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Dedikasi : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v4i1.240

Abstract

The problem of low teacher skills in writing scientific articles is a challenge in developing professionalism and fulfilling publication obligations for promotion. This Community Service Program aims to improve the ability of MGMP Accounting Central Jakarta 1 teachers in compiling scientific articles based on Classroom Action Research through structured training and intensive mentoring. The activity was carried out with a participatory approach through workshops, hands-on practice, and continuous online and hybrid consultations. The activity results showed a significant increase in participants' understanding of scientific writing techniques, with 80% of participants drafting articles and 30% ready to be submitted to accredited journals. Key recommendations include follow-up mentoring to the publication stage and establishing a teacher writers' forum to encourage collaboration and sustainability capacity building.
The Positive Accounting Theory Model and CEO Narcissism to Detect Earnings Management Practices of Public Companies in Indonesia Anasta, Lawe; Oktris, Lin
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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

Abstract

Objectives: This study wants to test the effect of the positive accounting theory model, namely leverage, profitability, and company size to detect earnings management practices in public companies in Indonesia. In addition, this study also wants to know about the effect of CEO narcissism on the practice of earnings management in public companies. Methods: This study uses secondary data from public companies in Indonesia from 2018 to 2023. Data analysis was carried out using the MRA model. Results: The results of this study indicate that the positive accounting theory model, namely leverage, profitability, and company size, has a positive effect on the occurrence of earnings management practices in public companies. In addition, the narcissistic nature of the CEO is also known to moderate the influence of leverage and company profitability in determining the occurrence of earnings management practices.
Incentives, Institutional Ownership, and Profitability on Tax Avoidance, Moderated by Audit Quality Utama, Fahreza; Oktris, Lin
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 7 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i7.4138

Abstract

The purpose of this study was to examine the effect of management incentives (executive compensation), institutional ownership, and profitability on tax avoidance moderated by audit quality. Tax avoidance in this study is measured by the Effective Tax Rate (ETR) proxy. This research is quantitative type research that uses secondary data sources derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The number of samples obtained was 213 data using purposive sampling method. The data in this study is panel data so that panel data regression analysis is carried out which is assisted by the EVIEWS (Econometric Views) version 10 data processing program. The results of this study indicate that management incentives and institutional ownership have no significant effect, but profitability has a significant positive effect. Furthermore, audit quality cannot moderate the effect of management incentives on tax avoidance, but audit quality can moderate the effect of institutional ownership and profitability on tax avoidance
Empowerment of Local Government Officials in Managing Waste to Support Sustainable Development (Case Study in Lebak Regency) Fadjarenie, Agustin; Nugroho, Lucky; Utami, Wiwik; Mappayunki, Ratna; Daito, Apollo; Oktris, Lin; Andesto, Ronny; Yusoff, Yusliza Mohd; Muhammad, Zikri; Rosufila, Zuha
Amalee: Indonesian Journal of Community Research and Engagement Vol. 5 No. 2 (2024): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v5i2.4620

Abstract

The circular economy emerged as a response to the aspiration to realize sustainable development in anticipation of production and consumption pressures on natural resources and the environment. In this economic system concept, waste management is carried out optimally, where the result of recycling waste will be a value-added product while reducing waste residue. The objectives of the community service program are to provide solutions to waste management problems in Lebak Regency, provide alternative business development using appropriate technology so that there is an increase in the economy of the community in Lebak Regency, and at the same time, build disciplined behavior in maintaining the environment. This service method uses Participatory Action Research (PAR), which involves community members as co-researchers in identifying educational needs, developing strategies, and implementing solutions. Furthermore, the method used was through the delivery of socialization to participants in a hybrid manner. The socialization material includes (i) the importance of waste processing, (ii) how to sort waste, and (iii) economic added value from waste processing. The results of community service are in the form of solving problems the community faces by utilizing the expertise of relevant academicians related to waste management in Lebak Regency, West Java. Furthermore, the implication of this community service is to increase literacy and awareness among government officials about adequate waste management so that they can manage waste in their areas to reduce the negative impact of landfills.
Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dengan Preferensi Risiko sebagai Variabel Moderasi Tri Yuniwati, Niken; Oktris, Lin
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.17

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Sanksi Pajak, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak dengan Preferensi Risiko sebagai Variabel Moderasi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Pesanggrahan pada tahun 2022 sebanyak 128.061 wajib pajak. Sampel yang digunakan adalah sebanyak 100 responden ditentukan menggunakan rumus slovin, metode pengambilan sampel menggunakan accidental sampling. Penelitian ini menggunakan kuesioner sebagai alat mengumpulkan data primer. Teknis analisis yang digunakan yaitu menggunakan Structural Equation Model (SEM) dengan SmartPLS 3.2.9. Hasil penelitian ini menunjukkan bahwa Sanksi Pajak tidak berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak, Kesadaran  Wajib Pajak Berpengaruh positif secara signifikan terhadap Kepatuhan Wajib Pajak, Preferensi Risiko tidak berpengaruh terhadap Kepatuhan Wajib Pajak, Preferensi Risiko tidak memampu memoderasi/memperlemah hubungan Sanksi Pajak, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak.
Co-Authors Adhy Purnama, Adhy Agustin Fadjarenie Ahadiyat, Kiki Kusumayadi Apollo Apollo Apollo Daito Azhar, Zubir Daito, Apollo Deden Afriyanto Perdana Deden Tarmidi Dimas Rahmat Hidayat Driastuti, Melani Dwi Setiawan Faith Njaramba Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Ilham Amanah Rangga Kancana Indri Muktiasih Irwan Irwan Kiki Kusumayadi Ahadiyat Lawe Anasta Lucky Nugroho Mappayunki, Ratna Mardiana Lestari Margareta Beata Weti Liwu Metta Ciptaningtyas Muhammad, Zikri Muhhamad Azhari Brian Aristya Muktiasih, Indri Nancy Neorita Siagian Nengzih Nengzih Nera Marinda Machdar Nur Wachidah Yulianti, Nur Wachidah Paulus, Hendro Perdana, Deden Afriyanto Rini Rini RINI RINI Ronny Andesto Saat, Maisarah Mohamed Sekar Mayangsari Sekar Mayangsari Shinta Melzatia Soeharjoto, Soeharjoto Sulastri Sulastri Taufik Akbar Taufiq, Abd. Rohman Tri Yuniwati, Niken UTAMA, FAHREZA Wiwik Utami Wulandari, Linda Ayu Yananto Mihadi Putra yuana Yusoff, Yusliza Mohd Zubir Azhar Zubir Azhar Zuha Rosufila Zuha Rosufila Bt Abu Hasan