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All Journal Jurnal Analisis Bisnis Ekonomi Economics and Digital Business Review Jurnal Abdimas Bina Bangsa Jurnal Akuntansi dan Keuangan (JAK) E-journal Field of Economics, Business and Entrepreneurship (EFEBE) International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Cerdika: Jurnal Ilmiah Indonesia International Journal of Scientific Multidisciplinary Research (IJSMR) Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan IIJSE Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi InJEBA : International Journal of Economics, Business and Accounting Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Abdimas Multidisiplin JER International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Harmony Management: International Journal of Management Science and Business Global Management: International Journal of Management Science and Entrepreneurship Jurnal Analisis Bisnis Ekonomi BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Liza Alvia
Unknown Affiliation
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Income Smoothing: Can Firm Size as a Moderation Yasin Bakhtiar, Achmad Chaedar; Komalasari, Agrianti; Alvia, Liza
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6983

Abstract

This study analyzes the effect of cash holding, leverage, profitability, and company size on income smoothing practices with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results show that cash holding does not have a significant effect on income smoothing practices, because companies tend to use cash for operational needs, debt payments, and dividends, so it is not used for profit manipulation. On the contrary, profitability and leverage have a significant effect on income smoothing practices, where companies with low profitability and high leverage tend to engage in this practice to maintain their reputation and the stability of their financial statements. In addition, firm size does not moderate the effect of cash holding on income smoothing practices, indicating that larger company size does not affect management decisions in carrying out this practice. However, firm size strengthens the effect of profitability and leverage on income smoothing practices. The larger the company size, the higher the tendency of management to stabilize financial statements to maintain the company's image and the trust of stakeholders, especially creditors. These findings provide insight for investors and regulators in understanding the factors that influence income smoothing practices in the manufacturing sector.
The Effect Of Tax Planning On Earnings Management Moderated By Tax Rate Reductions Intan Kumala Ratu; Agrianti Komalasari; Liza Alvia
International Journal of Economics, Business and Innovation Research Vol. 4 No. 04 (2025): June - July, International Journal of Economics, Business and Innovation Resea
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i04.2166

Abstract

This study aims to analyze the effect of tax planning on earnings management and examine the role of tax rate reductions as a moderating variable. Secondary data were obtained from the annual reports of manufacturing companies in the Consumer Non-Cyclical subsector listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Using a purposive sampling technique, 62 companies were selected out of a total of 67 that met the criteria, resulting in 372 observations. This research applies a quantitative approach using documentation methods and moderation regression analysis processed with SPSS version 27. The results show that tax planning has a significant and positive effect on earnings management, indicating that companies tend to engage in earnings management as tax efficiency increases through tax-saving strategies. However, when tax rate reduction is used as a moderating variable, the effect of tax planning on earnings management weakens. The tax rate reduction acts as a pure moderator that reduces the intensity of earnings management practices, as the incentive to manipulate earnings becomes lower. Thus, fiscal policies in the form of tax rate reductions can serve as an effective instrument to curb non-transparent financial reporting practices.
Village Officials’ Perceptions of the Potential for Fraud in Village Fund Management with Moral Reasoning as a Moderating Variable Prayoga, Nanak Andrean; Suhendro, Saring; Alvia, Liza
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8165

Abstract

This study aims to analyze the influence of collusion, ego, and fraud hexagon elements on the potential for fraud in village fund management, as well as the role of moral reasoning as a moderating variable. The results indicate that collusion and ego have a positive and significant effect on the potential for fraud, meaning that higher levels of collusion and ego among village officials increase the likelihood of fraud. Conversely, factors such as pressure, capability, opportunity, and rationalization do not have a significant impact on fraud potential. Further findings reveal that moral reasoning significantly weakens the influence of pressure, collusion, opportunity, rationalization, and ego on fraud potential. However, the capability element remains significant and cannot be moderated by moral reasoning. These results underscore the importance of strengthening moral reasoning through ethics and integrity training for village officials to reduce the potential for fraud in village fund management.
Pengaruh Struktur Kepemilikan, Usia Perusahaan, Karak Teristik Komite Audit, Dan Ukuran Perusahaan Terhadap Tingkat Kepatuhan Pengungkapan Informasi Korporasi (TKPIK) Berbasis Website Maulana, Tristan Lizikri; Alvia, Liza
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.849

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh struktur kepemilikan, usia perusahaan, karakteristik komite audit, dan ukuran perusahaan terhadap Tingkat Kepatuhan Pengungkapan Informasi Korporasi (TKPIK) Berbasis Website. Data dalam penelitian ini adalah laporan tahunan perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia periode 2021 serta situs web Bursa Efek Indonesia. Metode pengambilan sampel menggunakan metode purposive sampling diperoleh sampel sebanyak 164 perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitiannya adalah struktur kepemilikan dan karakteristik komtie audit tidak berpengaruh terhadap Tingkat Kepatuhan Pengungkapan Informasi Korporasi (TKPIK) Berbasis Website. Sedangkan usia perusahaan dan ukuran perusahaan berpengaruh positif dan signifikan terhadap Tingkat Kepatuhan Pengungkapan Informasi Korporasi (TKPIK) Berbasis Website
The Effect of Profit Behavior and Tax Aggressiveness After The Impelementation of PSAK 73: Literature Review Aulia, Estin Zahwa; Alvia, Liza
International Journal of Business and Applied Economics Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i2.8330

Abstract

This article aims to present a literature review related to research that discusses the impact of the implementation of PSAK 73, especially on profit behavior and tax aggressiveness. PSAK 73 is a new regulation that was implemented effectively on January 1, 2020, so this change is still a hot issue to be discussed. This literature review contains articles from 2018 to 2023. This article shows that there are still differences in results related to profit behavior, which shows an increase and decrease in profits. Meanwhile, for tax aggressiveness behavior some studies show influence and some show no effect on the level of tax aggressiveness.
The influence of consumer pressure & employee pressure on the quality of sustainability report disclosure Safitri, Elvira Dewi; Alvia, Liza
Asian Journal of Applied Business and Management Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i1.9009

Abstract

The main goal of a sustainability report is to promote transparency among stakeholders like consumers and investors, allowing companies to assess their performance and identify areas for improvement. However, many companies overlook environmental impact, leading to practices that harm the environment. This study uses hypothesis testing to explore the connection between different variables. Data was gathered from all ASSRAT 2020-2022 companies using purposive sampling criteria. The findings reveal that consumer behavior significantly impacts sustainability report quality, as does stakeholder behavior. Understanding these relationships provides valuable insights for companies to enhance their sustainability reporting by incorporating feedback from various stakeholders.
KOMITE AUDIT, FINANCIAL DISTRESS, DAN MANAJEMEN LABA: STUDI EMPIRIS PADA BADAN USAHA MILIK NEGARA DI INDONESIA Dewi, Fajar Gustiawaty; Komalasari, Agrianti; Alvia, Liza
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2549

Abstract

Kondisi financial distress yang dialami oleh beberapa Badan Usaha Milik Negara (BUMN) belakangan ini memotivasi perlunya dilakukan penelitian mengenai faktor anteseden dan konsekuennya. Komite audit yang telah diwajibkan keberadaannya di semua BUMN menjadi salah satu pilar tata kelola yang baik untuk mencegah terjadinya financial distress. Namun perlu dilakukan evaluasi mengenai peran komite audit mengingat financial distress BUMN masih terjadi. Kondisi financial distress dapat mendorong manajer untuk melakukan manajemen laba agar labanya terlihat bagus dengan menggunakan kebijakan akuntansi akrual. Penelitian ini bertujuan untuk menguji model penelitian yang masih jarang dilakukan dengan menempatkan financial distress sebagai variabel pemediasi (mediating) pengaruh karakteristik komite audit terhadap praktik manajemen laba pada Badan Usaha Milik Negara. Hal ini diharapkan dapat memberikan jawaban mengapa pada BUMN yang merugi tiba-tiba dapat membukukan laba yang fantastis secara cepat. Penelitian ini akan dilakukan dengan menggunakan metoda kuantitatif untuk menguji dan menganalisis pengaruh aktivitas komite audit, ukuran komite audit, dan kompetensi komite audit dalam menurunkan praktik manajemen laba melalui penurunan financial distress pada BUMN. Penelitian ini menggunakan path analysis. Sampel penelitian diambil dengan menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa aktivitas dan kompetensi komite audit tidak berpengaruh terhadap financial distress. Ukuran komite audit berpengaruh secara signifikan terhadap financial distress. Selanjutnya financial distress tidak berpengaruh terhadap manajemen laba, dan tidak memediasi pengaruh karakteristik komite audit terhadap manajemen laba. Hasil penelitian memberikan bukti bahwa peranan komite audit masih perlu ditingkatkan dalam mengatasi kesulitan keuangan yang dialami BUMN. Demikian pula peranan pemerintah sangat penting dalam membuat regulasi terkait peran komite audit.
ANALISIS PENGUNGKAPAN INFORMASI BERBASIS WEB PADA PERUSAHAAN PUBLIK DI BURSA EFEK INDONESIA (SEBUAH STUDI ANALISIS KONTEN ATAS IMPLEMENTASI POJK NO. 8 TAHUN 2015) Alvia, Liza; Susilowati, Retno Yuni Nur; Andriyanto, R. Weddie
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.2577

Abstract

Penelitian ini dilatarbelakangi oleh pesatnya perkembangan teknologi digital dan sosial media yang berimplikasi pada perubahan lingkungan pengungkapan konvensional (paper based) ke pengungkapan digital (internet of things) (Miller & Skinner, 2015). Otoritas Jasa Keuangan Republik Indonesia (OJK-RI) merespon pesatnya perubahan teknologi tersebut dengan menerbitkan POJK No. 8 Tahun 2015 tentang kewajiban emiten mengungkapkan informasi melalui situs web emiten di laman web perusahaan. Penelitian ini bertujuan untuk mengonfirmasi compliance theory atas implementasi POJK No. 8 Tahun 2015 terhadap kinerja pengungkapan informasi korporasi berbasis web. Secara khusus, penelitian ini akan mengevaluasi ketaatan perusahaan publik di Bursa Efek Indonesia dalam mengungkapkan (1) informasi umum emiten atau perusahaan publik; (2) informasi bagi pemodal atau investor; (3) informasi tata kelola perusahaan; dan (4) informasi tanggung jawab sosial pada laman website perusahaan pasca 5 (lima) tahun implementasi POJK No. 8 Tahun 2015. Penelitian ini mengembangkan Indeks Pengungkapan Informasi Korporasi (IPIK) berbasis website melalui pendekatan analisis konten (content analysis) sesuai item pengungkapan POJK No. 8 Tahun 2015 pada 649 perusahaan go publik di Indonesia. Hasil studi menunjukkan bahwa secara umum kinerja IPIK perusahaan masih relatif rendah, yaitu 52%. Fenomena rendahnya kinerja IPIK menunjukkan bahwa respon managerial terhadap regulasi pengungkapan informasi korporasi berbasis web masih rendah. Lemahnya penegakan hukum (law enforcement) dari pihak regulator menjadi salah satu penyebab rendahnya kinerja IPIK. Studi ini mengonfirmasi compliance theory atas respon managerial terhadap implementasikan POJK No. 8 Tahun 2015.
Pengelolaan Keuangan dan Digital Marketing untuk Usaha Ecoprint Rumah Tangga Berbasis Kewirausahaan Susilowati, Retno Yuni Nur; Alvia, Liza; Desriani, Neny; Fathia, Syaharani Noer; Majidah, Rona
Jurnal Abdimas Multidisiplin Vol. 2 No. 2 (2024): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v2i2.2468

Abstract

Purpose: This community service aims to develop ecoprint creative fabric-making skills that involve the dyeing process with natural dyes and to improve understanding of financial management in a simple business for homemakers so that housewives can contribute to earning additional income. Methodology: The activities carried out in this service activity are: socialization program, socialization is carried out by downloading representatives of housewives by explaining the objectives of the activity and plans for service activities. Training making ecoprints, this activity m conduct ecoprint skills training and accompany trainees to practice ecoprint techniques. To make ecoprints can be done through scouring on new fabrics, mordanting fabrics, proses ecoprint and fixation process. Results/findings: As a result of the service, participants could make tablecloths and hijabs with the application of ecoprint skills. Participants were able to manage simple business finances. In contrast, service participants were motivated to start entrepreneurship and calculate the cost of goods sold to help improve the family economy. Conclusion: Participants can make artisans' ecoprint fabrics by bringing up a new image of their designs and branding as environmentally friendly Muslim fashion craftsmen; participants can also calculate the cost of goods sold to sell prices with profits to improve the family economy.
Penerapan Psak 108 Dalam Pelaporan Segmen Operasi, Geografis, Dan Informasi Pelanggan: Tinjauan Literatur Dan Implikasi Praktis Utami, Annisa Nur; Alvia, Liza
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 4 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i4.2645

Abstract

Artikel ini bertujuan untuk mengkaji literatur terkait implementasi PSAK 108 dalam pengungkapan segmen operasi, segmen geografis, dan informasi pelanggan utama. Selain itu, artikel ini juga mengeksplorasi dampak praktis penerapan PSAK bagi perusahaan dan pemangku kepentingan, serta menawarkan rekomendasi untuk meningkatkan kualitas pelaporan segmen di masa depan. Meskipun penerapan PSAK 108 telah memberikan manfaat signifikan, seperti transparansi, pengambilan keputusan yang lebih baik, dan pengurangan asimetri informasi, tantangan tetap ada. Beberapa perusahaan masih mengalami kesulitan dalam mengidentifikasi dan melaporkan segmen operasi secara akurat sesuai dengan standar tersebut. Penelitian ini menggunakan pendekatan tinjauan literatur (literature review), yang melibatkan proses identifikasi, penilaian, dan interpretasi bukti-bukti dari penelitian terdahulu untuk menjawab pertanyaan penelitian yang ada. Secara keseluruhan, penerapan PSAK 108 memberikan dampak positif terhadap kualitas laporan keuangan dan transparansi informasi di pasar modal Indonesia, meskipun tantangan kepatuhan masih menjadi hambatan. Oleh karena itu, diperlukan penelitian lanjutan untuk mengidentifikasi metode yang dapat meningkatkan implementasi PSAK 108 di berbagai sektor industri.
Co-Authors Adien Husnun Nabila Adyan, Rizki Saputra Agramanisty Azdy, Rezania Alya Quinia Yasmine Amelia, Yunia Anggiafani, Fidia Aulia, Estin Zahwa Ayu Dwiny Octary Dedek Catur Amung Saputra Delia Tika Silaban Devi Saputri Devina Pauline Samosir Dewi, Fajar Gustiawaty Einde Evana, Einde Eka Putri, Widya Rizki Evi Ratnawati Setyaningsih Fadhila Purendka Fajar Gustiawaty Dewi Fathia, Syaharani Noer Fidelys Grecia Hutabarat fitra dharma Gustiawaty Dewi, Fajar Intan Kumala Ratu Komalasari, Agrianti Majidah, Rona Maulana, Tristan Lizikri Mega Metalia, Mega Mira Apriliana Sari Nadien, Adam Dhiyaulhaq Neny Desriani Novelidhawaty, Yossie Oktavia, Reni Prayoga, Nanak Andrean Puspita, Harsono Edwin R. Weddie Andriyanto, R. Weddie Rahayu, Peti Sri Ratnasari, Dewi Pamungkas Reni Oktavia Retno Yuni Nur Susilowati Retno Yuni Nur Susilowati, Retno Yuni Nur Ribka Tasya Rivansyah, Rivansyah Safitri, Elvira Dewi Saipulloh, Alit Saputra, Febi Sari Indah Oktanti SARING SUHENDRO Sudrajat Sudrajat Syafa Alana Diningtias Tri Joko Prasetyo Utami, Annisa Nur Widya Fatmawati Widya Rizky Eka Putri Yasin Bakhtiar, Achmad Chaedar