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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Amalee: Indonesian Journal of Community Research & Engagement Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Syntax Transformation Devotion: Journal of Research and Community Service Interdisciplinary Social Studies Jurnal Multidisiplin Madani (MUDIMA) Journal Research of Social Science, Economics, and Management DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Business, Management & Accounting Journal
Ronny Andesto
Universitas Mercu Buana, Indonesia
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Gender Diversity on Governance Structure on the Sustainability Disclosure Level and Its Impact on the Firm Value (Empirical Study of Public Companies Listed on the Indonesia Stock Exchange for 2016-2020 Period) Aji, Ismaya; Ronny Andesto
Dinasti International Journal of Education Management And Social Science Vol. 4 No. 1 (2022): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v4i1.1491

Abstract

This study aims to determine the effect of gender diversity on governance structure on the sustainability disclosure level and its impact on firm value. The research population is public companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. sample determination using the purposive sampling method. Sampling using a purposive sampling method. Based on the criteria, as many as 40 public companies were selected as samples with a total of 200 data. The data analysis method used multiple linear regression analysis with software STATA v.16.0. The test results show that gender diversity in the governance structure of the board of directors, the audit committees, and the board of commissioners has no significant effect on the sustainability disclosure level. Meanwhile, only the gender diversity of the audit committees has a significant effect on firm value, while the gender diversity of the board of directors and the board of commissioners do not affect the firm value. The results also show that the sustainability disclosure level is not able to mediate the effect of gender diversity on the governance structure of the board of directors, the board of commissioners, and the audit committees to the firm value.
Influence of the Independence of the Board of Commissioners, the Competency of the Committee Audit, and Audit Quality on Earnings Management and its Implications on Firm Value (Empirical Study of Non-Financial State-Owned Enterprises that go Public in the Cahyaningsih Kristilestari, Caecilia; Ronny Andesto
Dinasti International Journal of Education Management And Social Science Vol. 4 No. 4 (2023): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v4i4.1797

Abstract

Thislresearch was conductedl with thel aim ofl obtaining evidence about the influencel of thel independence of thel board ofl commissioners, audit committeel competence and audit quality onl earnings management and the implications for firm value. Thel population ofl this studylare lnon-financial State-Owned Enterprises listed on thelIndonesia Stockl Exchange, with an observation period from l2019-2021. The sample technique used lis purposive sampling, and the analytical method as the basis for data processing is SPSS software. Thel results oflthe study found that earnings management has no effectlon firm value. The independence ofl the Boardl of Commissionersl and thel competence of the audit committeel also havel no effect onl earnings management. From this study, the only hypothesis that can be accepted is thatl audit quality hasl a significantl effect onl earnings management. Rejection of the hypothesisl can be influenced by several factors, including audit commissioners and audit committees with financial backgrounds that are only used to fulfill legal requirements. However, in practice, they need to be implemented properly or there is a conflict of interest in them
The Impact of Good Corporate Governance (GCG) Mechanisms on Financial Statement Fraud with Firm Size as a Moderating Variable Aryani, Lilia; Andesto, Ronny
Dinasti International Journal of Management Science Vol. 6 No. 4 (2025): Dinasti International Journal of Management Science (March - April 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i4.4139

Abstract

This study aims to determine the Effect of Good Corporate Governance (GCG) Mechanisms on Financial Statement Fraud with Firm Size as a Moderating Variable. The population in this study were Primary Consumer Goods Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) during 2020 - 2022. There were 210 samples selected using the purposive sampling method. The tool used in this study is Econometrical Views (Eviews) 10. The results of this study indicate that independent commissioner has a negative impact on financial statement fraud. Audit committee, institutional ownership, and managerial ownership have no impact on financial statement fraud. Firm size is able to moderate the impact of independent commissioner on financial statement fraud. Firm size is unable to moderate the impact of audit committee on financial statement fraud, firm size is unable to moderate the impact of institutional ownership on financial statement fraud, and firm size is unable to moderate the impact of managerial ownership on financial statement fraud.
Determinant of Tax Avoidance with Company Size as a Moderating Variable: Empirical Study in Indonesia M, Roni Okto Junaedi; Andesto, Ronny
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 2 (2025): BISMA Journal July 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i2.113

Abstract

 This study aims to investigate and analyze the impact of environmental, social, and governance (ESG) performance, institutional ownership, and foreign ownership on tax avoidance practices. In addition, this study also examines how company size acts as a variable that moderates the relationship. Using a quantitative approach, this study uses data from 21 purposively selected publicly listed manufacturing companies during the 2019-2023 period. Panel data linear regression analysis and moderation regression analysis were used in data processing.The research findings show that ESG performance, institutional ownership, and foreign ownership have a significant influence on tax avoidance in listed manufacturing companies during the 2019-2023 period. Furthermore, this study reveals that firm size can strengthen the influence of ESG performance, institutional ownership, and foreign ownership on tax avoidance tendencies.
Determinant Earnings Quality and Its Impact on Firm Value Wibisono, Muhamad Gunawan; Andesto, Ronny
Devotion : Journal of Research and Community Service Vol. 4 No. 12 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i12.637

Abstract

This study aims to examine and analyze the effect of interest rates, inflation, foreign exchange rates and profitability on earnings quality and its impact on firm value. The design of this study used causal research with a population of banking subsector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample in this study was 41 companies determined using the purposive sampling method. The data analysis method used is multiple linear regression analysis using E- views version 12. The results of this study show that interest rates, foreign exchange rates, and profitability have a significant negative effect on earnings quality, but inflation has no effect on earnings quality. Interest rates, inflation, foreign exchange rates, earnings quality have no effect on firm value, but profitability has a significant negative effect on firm value, interest rates, inflation, foreign exchange rates, and profitability have no effect on firm value through earnings quality.
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.
The Effect of Tax Socialization, Tax Knowledge and Taxpayer Awareness with Tax Sanctions as a Moderation Variable on Individual Taxpayer Compliance (Empirical Study on Taxpayers Registered at KPP Pratama Cibinong West Java) Abbas Abdul Rachman Assegaf; Ronny Andesto
Jurnal Multidisiplin Madani Vol. 3 No. 5 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i5.2909

Abstract

Tax Socialization's Impact An empirical study on taxpayers enrolled at the Cibinong Pratama Tax Service Office in West Java examined the relationship between tax knowledge, taxpayer awareness, and tax sanctions as moderating factors on individual taxpayer compliance (supervised by Dr Ronny Andesto, SE, MM). At KPP Pratama Cibinong in West Java, this study aims to ascertain the impact of Tax Socialization, Tax Knowledge, and Taxpayer Awareness with Tax Sanctions as a moderating variable. 130 individual taxpayers registered at KPP Pratama Cibinong in West Java received questionnaires distributing the primary data. Between February and April 2020, the survey was carried out. The Partial Least Square (PLS) software was used to analyze the data. The study's findings indicate that tax socialization has a significant positive impact on individual taxpayer compliance, tax knowledge has a significant positive impact on individual taxpayer compliance, and tax payer awareness has no significant positive impact. Socialization of taxation moderated by sanctions has no significant impact on compliance with individual taxpayers, and knowledge of tax moderated by sanctions has no significant impact either
Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational Commitment on the Financial Statements’ Quality Ansyori, M. Kholiq; Andesto, Ronny
Interdisciplinary Social Studies Vol. 1 No. 6 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i6.148

Abstract

Background: Financial statements are the government's primary accountability equipment and sharing data with outsiders and stakeholders to address the extent of the efficiency of the organization's economic resources. Thus, good quality financial statements are needed to increase public confidence and accountability. Aim: This research aims to find out the effect of the accrual-based accounting application, utilization of information technology, human resource competence, and organizational commitment to the quality of financial statements with indicators of budget implementation performance as moderate variables (Satker survey in the Directorate General of Binwasnaker and K3). Method: This study is a quantitative study with census methods of 12 Work Units in the Directorate General of Binwasnaker and K3 as respondents. The tools used in this study used PLS-SEM. The research data used came from answers to questionnaires distributed to respondents. The results of the data assessment and analysis using structural equation modeling with alternative methods partial least square. Findings: Accrual-based accounting, information technology utilization, HR competence have a significant positive effect on the quality of financial statements while organizational commitment does not have a significant positive effect on the quality of financial statements and budget implementation performance indicators do not moderate the relationship of each variable of accrual-based accounting application, utilization of information technology, HR competence and organizational commitment to the quality of financial statements.
Co-Authors Abbas Abdul Rachman Assegaf Adhy Purnama, Adhy Agustin Fadjarenie Aji, Ismaya Andrean Titus Ansyori, M. Kholiq Apollo Apollo Aryani, Lilia Cahyaningsih Kristilestari, Caecilia Daito, Apollo Dwi Jaya Kirana Krisdayanti, Monica Indah Lin Oktris Lucky Nugroho M, Roni Okto Junaedi Mappayunki, Ratna Monica Indah Krisdayanti Muhammad, Zikri Praptiningsih Praptiningsih Praptiningsih, Praptiningsih Saebani, Akhmad Soeharjoto, Soeharjoto Sriyono Sriyono Sulastri Sulastri Syahida Ayu Laksani Wibisono, Muhamad Gunawan Wiwik Utami Yananto Mihadi Putra Yoyoh Guritno Yusoff, Yusliza Mohd Zuha Rosufila Zuhal Maftuh Ahnan