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All Journal Akuisisi : Jurnal Akuntansi J-MACC : Journal of Management and Accounting Jurnal Analisa Akuntansi dan Perpajakan Akuntansi : Jurnal Akuntansi Integratif JIAI (Jurnal Ilmiah Akuntansi Indonesia) KIC Dhana Jurnal Pengabdian Kepada Masyarakat (JP-MAS)
Aulia, Yoosita
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Corporate Social Responsibility and Firm Value: Mediating Earnings Management Andriyanti, Vesha Dillah; Aulia, Yoosita
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1819

Abstract

This study aims knowing the impact of corporate social responsibility (CSR) on firm value with earnings management as mediating variable. The objects of this study are 12 companies in Indonesia from energy sector that listed on the Indonesia Stock Exchange (IDX) which were selected as research samples with the research study period 2019-2022. The analytical tools used in this research are regression and pathy analysis. The results of this study indicate that corporate social responsibility has no effect on earnings management. Corporate social responsibility affects firm value, earning managements affects firm value. Corporate social responsibility and earning management affect firm value but earnings management has not been able to mediate the influence of corporate social responsibility on firm value.
The Effect Of Leverage And External Audit Quality On Tax Avoidance In Food And Beverage Companies Nadila, Siti Qoriatul; Aulia, Yoosita
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/0n9pgv69

Abstract

This study aims to determine the effect of leverage and external audit quality on tax avoidance in food and beverage subsector companies listed on the IDX in 2020-2023. This research is a quantitative study using secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange website. The research population amounted to 25 companies. Determination of the sample using purposive sampling method and obtained a sample of 18 companies in 4 years of observation so that the total sample obtained was 72 companies. The data analysis technique used in this research is logistic regression analysis and processed using SPSS version 25. The results obtained based on the wald test show that leverage has an effect on tax avoidance, external audit quality has no effect on tax avoidance, and leverage and external audit quality simultaneously have no effect on tax avoidance.
Konflik Peran, Kepribadian LOC Internal, Kinerja Auditor dan Moderasi Tekanan Anggaran Waktu (Suatu Studi pada Auditor yang Bekerja pada KAP di Surabaya) Aulia, Yoosita; Esti Handayani, Alberta
Akuntansi: Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.162

Abstract

This study aims to explain some of the factors that influence auditor performance and TAW moderation on the influence of role conflict and internal LOC personality on auditor performance on auditors working at KAP in Surabaya, especially to prove role conflict and internal locus of control personality influence auditor performance. and prove that TAW is able to strengthen the  negative influence of role conflict on auditor performance, and prove that TAW weakens the positive influence of internal locus of control personality on auditor performance. This study uses quantitative methods and PLS-SEM analysis techniques. This study successfully proved that role conflict has a negative effect on auditor performance, internal LOC personality has a positive effect on auditor performance, TAW is able to moderate the influence of role conflict on auditor performance, and TAW cannot moderate the internal LOC personality towards auditor performance
PELATIHAN PENINGKATAN KUALITAS PENGAJUAN KREDIT KEPADA PIHAK EKSTERNAL  KOPERASI UNITOMO Sofian, Nurhayati; Aulia, Yoosita; Handayani, Alberta Esti
JP-MAS : Jurnal Pengabdian Kepada Masyarakat Vol 7 No 1 (2025): JP-MAS: Volume 7 Nomor 1 Edisi Mei 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas PGRI Jombang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/dpqtpz37

Abstract

Tujuan dari kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah ntuk memberikan pengetahuan dan keterampilan penyusunan  proposal kredit melalui  Studi Kelayakan Bisnis Usaha Koperasi Unitomo dengan menggunakan sumber  data-data Laporan Keuangan serta menyusun  Laporan Arus Kas dan dilengkapi dengan perhitungan  Ratio Keuangan. Kegiatan PKM Pelatihan  kepada  Pengurus  Koperasi ini meliputi pemberian materi Penyusunan Studi Kelayakan, Penilaian Studi Kelayakan, Analisis Kredit meliputi Analisis Calon Kreditur dan Analisis Ratio Keuangan, Proses Kredit Perbankan dan Analisis Proyeksi Arus Kas serta Latihan membuat Proposal Study Kelayakan Kredit. Pelatihan diharapakan memberikan manfaat  dapat meningkatkan  kemampuan analisis Studi Kelayakan Usaha Bisnis Koperasi yang lebih produktif, maju, berkarakter. PKM ini diikuti  oleh 5 Pengurus Koperasi Unitomo, yang terdiri dari Ketua, Wakil Ketua, Bendahara I, Wakil Bendahara, Sekretaris  serta  3 pegawai Koperasi Unitomo, yang terdiri dari Kepala Toko, Kepala Simpan Pinjam, dan Bagian Data. Acara Pelatihan Peningkatan Kualitas Pengajuan  Kredit Pada Pihak Eksternal Koperasi Unitomo pada Hari Rabu, Tanggal 7 Mei 2025.  Tempat pelaksanaan: Ruang Pengurus Koperasi Unitomo Jl. Semolowaru No 84  Surabaya.  Kegiatan pelatihan peningkatan kualitas pengajuan kredit pada pihak eksternal di Koperasi Unitomo telah berjalan dengan baik dan memberikan dampak positif bagi pengurus koperasi. Pengurus koperasi mendapatkan  pemahaman yang lebih mendalam mengenai prosedur dan persyaratan pengajuan kredit yang efektif dan sesuai dengan standar lembaga keuangan eksternal.  
The Effect of Green Accounting on Financial Performance with Corporate Social Responsibility (CSR) as Mediation Asti, Noviolita Lingga; Aulia, Yoosita
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/rmqr8v73

Abstract

Research aim : This study aims to determine the effect of green accounting on financial performance with corporate social responsibility (CSR) as a mediating variable in energy sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Design/Methode/Approach : This research is a type of quantitative research that uses secondary data in the form of company reports and company sustainability reports. This study used a sample of 12 companies in the energy sub-sector. The analytical tools used in this research are regression and pathy analysis. Research Finding : Based on the results of data analysis, the research findings are (1) green accounting has an effect on financial performance; (2) green accounting has an effect on corporate social responsibility (CSR); (3) corporate social responsibility (CSR) has no effect on Financial Performance; (4) corporate social responsibility (CSR) is not able to mediate the influence between green accounting on financial performance. Theoretical contribution/Originality : The results of this study indicate a lack of alignment with the grand theory used, namely the legitimacy theory as well as previous research. Examining the influence of green accounting on financial performance with corporate social responsibility (CSR) revealed that CSR was not able to mediate the relationship. Practitionel/Policy implication : The research findings on one of the hypotheses indicate that green accounting has an impact on financial performance. This finding has implications for all companies; by adopting green accounting, companies demonstrate a commitment to social and environmental responsibility, which can help maintain stakeholders' trust. It can also facilitate the company in attracting future investors. Research limitation : The limitation of this research is that the number of samples used is relatively minimal. Out of 80 companies, only 12 companies from the energy sub-sector reported their corporate social responsibility activities in the annual report. Therefore, the possibility of bias in the research results in each article is still relatively significant.
Co-Authors Andriyanti, Vesha Dillah Asti, Noviolita Lingga Handayani, Alberta Esti Horri, Miftahol Klara, Cerli Meifin mawarista, sindy Nadila, Siti Qoriatul Nurhayati Nurhayati PUTRI WAHYUNI Sofian, Nurhayati Yulianti, Reza Cholifah Dwi