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All Journal Jurnal Akuntansi E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
WIJAYA, NOVIA
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH INTELLECTUAL CAPITAL, ACCRUAL COMPONENT, DAN FAKTOR LAINNYA TERHADAP FINANCIAL DISTRESS Ath-Thahir, Lamya Varany; Wijaya, Novia
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2350

Abstract

Financial distress is a condition where a company experiences a continuous decline in finances which can lead to bankruptcy, therefore financial distress is an important thing. The aim of this research is to obtain empirical evidence about the influence of intellectual capital, accrual components and other factors on financial distress in companies in the consumer cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange (BEI). The variables used in this research are leverage, working capital, company size, cash flow from operations, profitability, sales growth, accrual components, and intellectual capital. 378 data from 2020-2022 were obtained using the purposive sampling method. Data were analyzed using the multiple regression method. The results show that all independent variables, namely leverage, working capital, company size, cash flow from operations, profitability, sales growth, accrual components and intellectual capital have no influence on financial distress.
PERAN AUDIT COMMITTEE SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMENGARUHI FRAUDULENT FINANCIAL STATEMENT Frecilia, Frecilia; Wijaya, Novia
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2556

Abstract

This study aims to provide empirical evidence about the influence of external pressure, changes in auditors, nature of industry, changes in directors, political connections of fraudulent financial statements through the audit committee as a moderating variabel. The second objective is to identify the influence of CEO education and effective monitoring on fraudulent financial statements. The population used in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The research sample was obtained through the purposive sampling method where there were 402 data that had been collected as samples. The data were analyzed using multiple regression methods to test the entire hypothesis. The results of this research indicate that external pressure has a negative impact on fraudulent financial statements. Therefore, the more significant the amount of debt obtained by a company, the more intensive the supervision conducted by creditors on the credit history of the company, and fraudulent activities can be detrimental to the company. The nature of the industry and effective monitoring have a positive impact on fraudulent financial statements. The audit committee strengthens the relationship between external pressure and fraudulent financial statements, while weakening the relationship between the nature of the industry and fraudulent financial statements. Moreover, changes in auditors, changes in directors, political connections, CEO education, changes in auditors moderated by the audit committee, changes in directors moderated by the audit committee, and political connections moderated by the audit committee have no significant influence on fraudulent financial statements.
PENGARUH PROFITABILITY, LIQUIDITY, DAN FAKTOR LAINNYA TERHADAP AGRESIVITAS PAJAK Kabzeel, Darius Benaya; Wijaya, Novia
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i4.2704

Abstract

The objective of this research is to obtain empirical evidence regarding the influence of profitability, liquidity, inventory intensity, related party debt, company size, leverage, and capital intensity on tax aggressiveness. This research utilizes a sample of all consumer non-cyclicals and consumer cyclicals companies listed on the Indonesia Stock Exchange during the period 2020-2022, with 66 consumer non-cyclicals and consumer cyclicals companies selected as the sample for this research. The sample selection employs the purposive sampling method with a total of 198 years of data, and the analysis is conducted using multiple linear regression. The results of this research showed that the profitability and company size variables have an influence on tax aggressiveness. The profitability (ROA) coefficient has a negative sign so it can be interpreted that profitability has a negative effect on the Effective Tax Rate (ETR). The results of this research show that the higher the Return on Assets (ROA) value produced by a company, the lower the company's ETR. The lower the ETR indicates the company is more aggressive, which means the higher the level of profitability, the higher the company's tax aggressiveness. Meanwhile, the liquidity, inventory intensity, related party debt, leverage, and capital intensity variables do not have an influence on tax aggressiveness.
Implementasi Pembelajaran Data Analytics dan Software Development PT Revolusi Cita Edukasi Putra, Dennys Pranata; Wijaya, Novia
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 2 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i2.2586

Abstract

Digital transformation and technological advancements have increased the demand for highly qualified workers. Higher education institutions play a crucial role in producing graduates who are competitive in the industry. The community service program organized by Kemendikbudristek aims to enhance graduates' competencies through real work experiences and the development of both hardskills and softskills. PT Revolusi Cita Edukasi (RevoU) partners in this program, providing intensive training in data analytics and software development. The program involves students in real-world projects, such as a capstone project that includes analyzing sales data from vending machines and developing an interactive dashboard. The final result is an interactive dashboard that provides essential business insights related to vending machine sales. This dashboard assists stakeholders in making better decisions based on accurate data. The quality of the results is measured by the dashboard's ability to present real-time data and its usability. Recommendations for program improvement include implementing a peer assessment system, regular monitoring by section managers, enhancing mentor roles, and providing additional learning resources. The program is expected to continue evolving and have a greater positive impact on participants' career and skill development in the future.
Pelatihan Kiat-Kiat Cara Mengelola Keuangan Martcelina, Tri Salma; Marlinah, Aan; Wijaya, Novia; Prajitno, Sugiarto
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 2 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i2.2759

Abstract

Training on financial management is an important need in the digital era, especially in facing the challenges of online loans (pinjol) that are increasingly prevalent. This research aims to improve financial literacy through financial management training for teachers at Yayasan Petra Alpha School Jakarta, with a focus on understanding the risks of online lending and how to manage personal finances wisely. The method used was interactive lectures, where the material was delivered with explanations on the importance of financial planning, budgeting, saving, investing, and distinguishing between needs and wants. The results of the training showed that most participants began to understand the importance of good financial management to achieve financial stability, although some participants still had difficulty in recording income and expenses systematically. The training also equipped participants with practical skills in managing debt and utilizing technology to monitor expenses. Evaluation of the training showed that with a better understanding of financial management, teachers can make wiser financial decisions and avoid financial problems due to reliance on online loans.
Motivation and Risk Behind Financial Statement Fraudulence Using Fraud Theory Nico Alexander; Wijaya, Novia; Firnanti, Friska
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2926

Abstract

Financial information is a critical resource for users of financial statements in their decision-making processes. However, errors in decision-making can arise from management's fraudulent activities within these financial statements. Such actions primarily benefit management while adversely affecting other stakeholders. Consequently, this study explores the motivations behind management's engagement in fraudulent practices in financial reporting, utilising established fraud theories, including the triangle, diamond, pentagon, and hexagon models. The research focuses on cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange from 2020 to 2022, with a sample of 152 companies selected through purposive sampling. Logistic regression analysis is employed to test the hypotheses. The findings indicate that, according to each theoretical framework, the motivations for fraud stem from pressures to sustain the company's financial stability and the opportunities and collusion available to perpetrate such fraud.
Co-Authors Ath-Thahir, Lamya Varany FIRNANTI, FRISKA Frecilia, Frecilia Kabzeel, Darius Benaya MARLINAH, AAN Martcelina, Tri Salma Nico Alexander PRAJITNO, SUGIARTO Putra, Dennys Pranata