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All Journal International Journal of Artificial Intelligence Research JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Manajemen dan Perbankan (JUMPA) Jurnal Riset Akuntansi dan Auditing Journal of International Conference Proceedings Journal of Governance Risk Management Compliance and Sustainability Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Dinamika Akuntansi
Reschiwati, Reschiwati
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis of Company Size in Strengthening The Influence of Financial Performance on Company Value Reschiwati, Reschiwati; Eugensia Sawu
Jurnal Manajemen dan Perbankan (JUMPA) Vol 11 No 1 (2024): Jurnal Manajemen dan Perbankan (JUMPA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Y.A.I - Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jumpa.v11i1.623

Abstract

This research aims to analyze and obtain empirical evidence regarding the influence of financial performance as proxied by liquidity, probability and leverage on company value which is strengthened by company size. The population in this research is manufacturing companies registered on the IDX in 2017- 2022, namely 56 companies. By using purposive sampling, the number of observations was 102 companies from 17 companies. The data was processed using software using eviews 13 software. The novelty in this research is the measurement of the company size variable which is a moderating variable that uses categories, namely small, medium and large companies based on the provisions of OJK No. 53/POJK.04/2017. The research results show that only leverage influences the firm value of the three dependent variables. Company size is not proven to strengthen the influence of financial performance on company value. Company size is a moderating variable that is a moderation homolizer. This research means that investors can consider their investment decisions and can see directly the financial performance, especially the level of leverage, without paying attention to the size of the company.
The Effect of Fee, Tenure, Rotation, Reputation on Audit Quality with Audit Committee as Moderator Reschiwati, Reschiwati; Kusumaningrum, Fitra; Pratiwi, Wiwik
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2502

Abstract

Good audit quality can improve the quality of financial statements and the trust of the  users. This study aims to analyze the effect of Audit Fee (FEE), Audit Tenure (TNR), Audit Rotation (ROT), and Public Accounting Firm Reputation (RPT) on Audit Quality (QLT) and analyze the effect of the Audit Committee (CMT) in moderating FEE, TNR, ROT, and RPT on QLT. The research sample used purposive sampling method in financial sector service companies listed on the IDX in 2017-2022 and there were 36 companies with 216 data. The data analysis method used SPSS 25 and Eviews 13. The results showed that FEE and ROT had no effect on QLT. TNR has an effect on QLT. RPT has a negative effect on QLT. CMT strengthens the effect of TNR on QLT. CMT cannot moderate the effect of RPT on QLT. The novelty of this research is that it modifies the audit committee measurement from previous research. This research has implications for financial sector service companies so that the Audit Committee in appointing Public Accounting Firm should consider the length of time Public Accounting Firm has been engaged with the same company in a row.
Independensi Auditor, Struktur Corporate Governance, dan Kualitas Audit: Implikasinya Pada Integritas Laporan Keuangan Reschiwati, Reschiwati; Shelyne Novy Aryanty
Jurnal Riset Akuntansi dan Auditing Vol 11 No 1 (2024): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v11i1.638

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh independensi auditor, struktur corporate governance (komisaris independen, kepemilikan institusional, kepemilikan manajerial, komite audit) dan kualitas audit secara parsial dan simultan terhadap integritas laporan keuangan. Populasi pada penelitian ini adalah semua perusahaan manufaktur subsektor healthcare yang terdaftar di BEI periode 2017-2022. Sampel ditentukan dengan menggunakan metode purposive sampling, berdasarkan kriteria diperoleh 17 perusahaan sebagai sampel dengan periode penelitian selama 5 tahun sehingga observasi ada 102. Data dianilisis menggunakan analisis regresi panel. Novelty pada penelitian ini adalah penggunaan sektor healthcare dan penggunaan alat penelitian yaitu eviews, penelitian sebelumnya menggunakan SPSS. Selanjutnya pengukuran kualitas dalam penelitian ini menggunakan pengukuran spesialisasi industri auditor, penelitian sebelumnya menggunakan ukuran KAP (dummy). Hasil penelitian menyimpulkan bahwa independensi auditor, komisaris independen, dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan, sedangkan kepemilikan institusional kepemilikan manajerial dan komite audit berpengaruh terhadap integritas laporan keuangan. Implikasi dari penelitian ini secara praktis bagi pihak investor atau perusahaan dapat menganalisis tingkat integritas laporan keuangan yang dibuat perusahaan.
Auditor Ethics as Mediating Audit Quality in Small Public Accountants Reschiwati, Reschiwati; Fattah, Farida; Amrizal, Amrizal
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.697

Abstract

Testing and analyzing whether auditor ethics are able to mediate the factors that affect audit quality is the aim of this study. These factors are the Competence, Independence, and Due Professional Care of an auditor. The sampling technique used is purposive sampling. There were 105 auditors from 9 KAPs who filled out the questionnaire completely so that it could be processed. Data were analyzed using smartPLS software version 3.0.This study proves that competence, independence, and due professional care affect auditor ethics and audit quality. Auditor ethics is proven to be able to mediate professional competence, independence and due professional care which affect audit quality. The higher the level of competence and independence as well as the prudence of an auditor with good ethics, the higher the quality of the audit. These results also prove that the factors affecting audit quality do not differ between small and large KAPs
The Effect of Fee, Tenure, Rotation, Reputation on Audit Quality with Audit Committee as Moderator Reschiwati, Reschiwati; Kusumaningrum, Fitra; Pratiwi, Wiwik
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2502

Abstract

Good audit quality can improve the quality of financial statements and the trust of the  users. This study aims to analyze the effect of Audit Fee (FEE), Audit Tenure (TNR), Audit Rotation (ROT), and Public Accounting Firm Reputation (RPT) on Audit Quality (QLT) and analyze the effect of the Audit Committee (CMT) in moderating FEE, TNR, ROT, and RPT on QLT. The research sample used purposive sampling method in financial sector service companies listed on the IDX in 2017-2022 and there were 36 companies with 216 data. The data analysis method used SPSS 25 and Eviews 13. The results showed that FEE and ROT had no effect on QLT. TNR has an effect on QLT. RPT has a negative effect on QLT. CMT strengthens the effect of TNR on QLT. CMT cannot moderate the effect of RPT on QLT. The novelty of this research is that it modifies the audit committee measurement from previous research. This research has implications for financial sector service companies so that the Audit Committee in appointing Public Accounting Firm should consider the length of time Public Accounting Firm has been engaged with the same company in a row.
The Influence of Tax System Perception, Tax Justice, Tax Rate, Tax Audit, Discrimination on Tax Embroidery Behaviour Hamilah, Hamilah; Lydia, Lydia; Henni, Henni; Gusmiarni, Gusmiarni; Reschiwati, Reschiwati
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.94 KB) | DOI: 10.31098/jgrcs.v2i1.881

Abstract

This study intends to define and analyze the perceived effects of the tax system, tax justice, tax rates, tax audits, and discrimination on tax evasion behavior. Tax Evasion is the dependent variable here. In contrast, the independent variables are the perception of the taxation system, tax justice, tax rates, tax audit, and discrimination. The study has a population consisting of individual taxpayers enlisted at the Depok Sawangan Tax Office. The convenience sampling technique is used to select respondents. This research uses a quantitative method to obtain data from questionnaire instruments. The results of data analysis have been done by utilizing Structural Equation Modeling (SEM). Tax justice and tax audit had a significant effect on tax evasion behavior, while tax rates, taxation systems, and tax discrimination had no significant effect on tax evasion behavior, according to the study's findings.
Financial Statement Fraud Of Energy Sector Companies: Analysis Of The Affecting Factors Reschiwati, Reschiwati; Sani, Erma Tiara
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

This research aims to analyze the influence of Financial Stability, External Pressure, Ineffective Supervision, Change of Auditor, Change of Director, and Frequency of CEO's Picture on Financial Report Fraud. The population is all energy sector companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The sample selection method was purposive, and the number of observations was found to be 155. Data analysis used Eviews 13 software. The novelty is, to further test variables that have no effect. as a moderating variable. The test results show that financial stability, external pressure, and change of directors influence financial statement fraud. However, ineffective supervision has no effect but is proven to be a moderator. Change of auditor and frequency of CEO photos do not affect financial statement fraud and are not proven to be moderating variables.
Accuracy of Audit Opinion: Factors that Influence it Reschiwati, Reschiwati; Maria Christina Leda Meo, Maria Christina Leda Meo
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i3.15184

Abstract

Objective The accuracy of providing audit opinions is very important for stakeholders in the context of business decision making. In order to provide the right opinion, the auditor must have sufficient expertise, independence and experience to support his work. This study aims to analyze the influence of the factors of expertise, independence and experience of auditors on the accuracy of giving audit opinions.Design/methodology Data collection techniques used in this study are primary data in the form of questionnaires distributed to auditors working in public accounting firms in the Central Jakarta area. The population in this study was 61 KAPs located in Central Jakarta registered in the IAPI 2019 directory. Sampling in this study used a purposive nonprobability sampling technique. There are 78 auditors working in 15 KAP in central Jakarta selected as respondents. This study uses Structure Equation Models (SEM) to achieve the objectives.Results - The results showed that all factors tested namely expertise, independence and experience of auditors affect the accuracy of giving audit opinions, both partially and simultaneously.
FINANCIAL DISTRESS AND TAX MOTIVATION: THE EFFECT ON EARNINGS MANAGEMENT Reschiwati, Reschiwati; Harwin Hasudungan
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i4.545

Abstract

When companies solve financial distress, there are efforts made by companies such as accounting methods, changing accounting estimation, policies, and shifting periods of costs or revenues. Companies also often carry out strategies in dealing with deferred taxes or tax payments, both of which are done is a form of earnings management This study aims to discuss the effect of financial distress and tax motivation on earnings management in transportation service companies approved in the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique. From a population of 35 companies, based on the criteria chosen 9 companies were selected as samples. Data processing using panel data regression method. Based on the selection model, the fixed effect is chosen as the analysis model to be used. The results of the study concluded that financial distress determines a significant positive effect on earnings management while tax motivation does not involve earnings management
Analysis the Impact of Covid-19 on Green Accounting and Its Implications on Profitability Reschiwati, Reschiwati; Sayekti, Fran; Veronica, Tasia
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.14130

Abstract

Purposes: This study investigates the impact of the COVID-19 pandemic on the adoption of green accounting and its consequences for profitability in the consumer goods industry listed on the Indonesia Stock Exchange from 2018 to 2022. Methods: This study utilizes panel data regression analysis conducted with EViews 13 software. The COVID-19 variable is examined both before and during the epidemic. Green accounting measures environmental performance and disclosure, whereas ROA represents profitability. Purposive sampling chose 21 companies that met the given criteria, yielding 86 observations. Findings: The study shows that COVID-19 impacts environmental performance and transparency but has no meaningful impact on profitability. Furthermore, neither environmental performance nor environmental disclosure affects profitability. These results suggest that companies recognize the importance of integrating environmental performance into their operations, including waste management and the efficient use of natural resources, even though these efforts are not directly linked to profitability. This awareness enables companies to anticipate and mitigate the impacts of the pandemic. Furthermore, public ownership, as a control variable, does not significantly influence environmental performance, environmental disclosure, or profitability. Novelty: This study uses COVID-19 variables based on variants according to the research period, namely the Delta variant, the Alpha variant, and the Omicron variant. There has never been a similar study that includes COVID-19 data divided into COVID-19 variants. The next difference is that the Performance and Environmental Disclosure variables function as both Y variables and X variables (intervening). In addition, this study also uses a control variable, namely public ownership.
Co-Authors Amrizal Amrizal Eugensia Sawu Farida Fattah, Farida Fran Sayekti, Fran Gusmiarni, Gusmiarni Hamilah, Hamilah Harwin Hasudungan Kusumaningrum, Fitra Lydia Lydia, Lydia Maria Christina Leda Meo, Maria Christina Leda Meo Pratiwi, Wiwik Sani, Erma Tiara Shelyne Novy Aryanty Veronica, Tasia