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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Widya Manajemen & Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran Jurnal Manajemen Kesehatan Indonesia JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science International Research Journal of Business Studies (E-Journal) al-Uqud : Journal of Islamic Economics Kinerja: Jurnal Ekonomi dan Manajemen Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Equity JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Manajerial IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Penentuan harga obligasi dan teori tingkat bunga Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Proceeding of National Conference on Accounting & Finance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Science Midwifery Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Media Akuntansi dan Perpajakan Indonesia (MAPI) International Journal of Economics, Management, Business, and Social Science Perspektif Akuntansi Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdi Masyarakat Indonesia BIP'S : Jurnal Bisnis Perspektif EKONOMIKA45 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Accounting and Finance Management (JAFM) Jurnal Bisnis Manajemen dan Akuntansi Mujtama': Jurnal Pengabdian Masyarakat Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Research Horizon JAMAS: Jurnal Abdi Masyarakat IIJSE International Journal of Industrial Engineering, Technology & Operations Management Kreativasi: Journal of Community Empowerment International Research Journal of Business Studies Equity E-Jurnal Akuntansi
Lilis Ardini
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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Understanding Budget Reality in The Perspective of Symbolic Interactionism Ardini, Lilis; Dewi, Nurul Hasanah Uswati
International Research Journal of Business Studies Vol. 9 No. 2 (2016): August - November 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.2.105-118

Abstract

This study aims to interpret the meaning of budget on one of the StateOwned Enterprises (SOEs) to minimize conflict between principal and agent. Analysis is done using symbolic interactionism method in interpretive paradigm. Data collection is conducted using in-depth interviews with informants who are very familiar with budgeting in PT Perkebunan Nusantara (PTPN). The results of this study reveal that budgeting process involves the interaction and action between the principal and the agent based on their own experiences in preparing the budget. Decision making is sorely needed, especially in a condition where an individual is able to free himself from the crisis called epiphany. Epiphany is a moment of experience that makes an impression on one’s life so as to form a character is called epiphany. It could be said that epiphany is the most critical moment ever experienced by someone that cannot be forgotten(Denzim, 1989) Social fact describes that a capitalistic company ownership thinks of itself with the purpose of fulfilling personal desires and prosperity, so in implementing budget preparation consisting of the symbol of numbers, it is always covered by passion of greed. Conflict of interest is very noticeable when the preparation and adoption of the budget is filled with a variety of interests. Regulatory system is becoming part of legitimate stage of budgeting that has become the elements of capitalist company ownership that eventually reap capitalist values in the accounting information, in which the decisions and the economic actions are also based on the capitalist values. The implication of this research is expected to provide practical recommendations to the good cooperation between the agent and principal in preparing the budget.
Financial Distress and Abnormal Operating Cash Flows: Firm-Size Moderation of Auditor Going-Concern Opinions Muhammad Jufrianci Dewa; Lilis Ardini; Suwardi Bambang H
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p03

Abstract

Auditors routinely assess financial distress and unusual patterns in operating cash flows when judging a client’s ability to continue as a going concern. This study investigates whether (i) financial distress and (ii) abnormal operating cash flows influence the likelihood of receiving a going-concern audit opinion, and whether firm size moderates these relationships. The sample comprises 40 property and real-estate firms listed on the Indonesia Stock Exchange over 2018–2022 (N = 200 firm-year observations). Financial distress is proxied by Altman’s Z?-Score, abnormal cash flows are measured as discretionary deviations from expected operating cash flows, and firm size is captured by the natural logarithm of total assets. Logistic regressions are estimated in SPSS 26. Results show that higher financial distress significantly increases the probability of a going-concern opinion. In contrast, abnormal operating cash flows do not exhibit a statistically significant effect. Firm size moderates the distress–opinion link—larger firms facing distress are less likely to receive a going-concern qualification—indicating a pure moderation effect. Firm size does not, however, moderate the association between abnormal cash flows and the audit opinion. These findings highlight the primacy of traditional distress metrics in auditors’ going-concern judgments and suggest that organisational scale can temper the audit consequences of financial distress, whereas cash-flow abnormalities per se carry limited incremental weight in this setting. Keywords: Going Concern Audit Opinion; Financial distress; Abnormal cash flow from operating; Firm Size; Altman Z’Score.
The Effect of Selfish Ethics, Altruist Ethics, and Morality on Taxpayer Compliance with Trust as a Moderating Variable Yudi Hermawan; Lilis Ardini; David Efendi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5780

Abstract

This study aims to examine egoistic ethics, altruistic ethics, and morality in explaining taxpayer compliance. This study also tests the effect of trust as a moderating variable. By using the Slippery Slope Theory and the Theory of Planned Behavior, this study aims to empirically prove the taxpayer compliance model. This study is quantitative with a survey approach to individual taxpayers. The population is individual taxpayers registered at the Pratama Tax Office, with a sample of 143 respondents. The results of the hypothesis test show that empirically, egoistic ethics has a negative effect on taxpayer compliance, while morality does not have a significant effect. In addition, the effect of trust as a moderating variable can strengthen the effect of altruistic ethics on taxpayer compliance and can also weaken the effect of egoistic ethics on taxpayer compliance.
Determinants of Fraud Tendency With Internal Control System (SPI) as a Moderating Variable (Study of Savings and Loan Cooperatives in Sikka District) Fransiska Trisyami Irmayati Subu; Lilis Ardini; Kurnia Kurnia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5906

Abstract

This study aims to test the effect of fraud diamond theory on fraud tendencies with internal control systems as moderating variables. This study uses 135 sample data taken using a purposive method based on criteria. The research method used is quantitative with a survey approach. The data used in this study is a questionnaire. Data analysis using Moderated Regression Analysis. The study's results indicate that rationalization and capability positively affect fraud tendencies and internal control systems moderate the effect of capability on fraud tendencies. The results also show that pressure and opportunity do not affect fraud tendencies while internal control systems do not moderate the effect of pressure, opportunity, and rationalization on fraud tendencies. Based on the results of the study, savings and loan cooperatives in Sikka Regency do not provide pressure but provide motivation and compensation to meet every need and improve the internal control system.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Yohana Ernawati; Lilis Ardini
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 5 No. 2 (2022): Juli (2022) - Desember (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v5i2.1069

Abstract

In the situation of economic growth and development in Indonesia which has a very rapid impact on competition. Competition has become tighter felt by various companies, namely trading companies, service companies, and manufacturing companies which have the same goal, namely to be able to earn and increase profits by taking into account the existing market share in order to maintain viability. The research was conducted to determine the factors that have a significant effect on the acceptance of a going concern audit opinion. The factors that can influence the acceptance of going concern audit opinions include, namely, KAP reputation, company size, and the previous year's audit opinion. The research method used is a qualitative descriptive method in the form of a literature review/study of the literature, that is, the results of the research are explained in one sentence. The results of the analysis show that financial factors have a more significant influence in obtaining acceptance of a going concern audit opinion.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN: STUDI LITERATURE Ernawati, Yohana; Ardini, Lilis
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i1.1104

Abstract

Indonesia's economic growth and development situation has a very immediate impact on competition. Competition has become tighter felt by various companies, namely trading companies, service companies, and manufacturing companies which have the same goal, namely to earn and increase profits by considering the existing market share to maintain viability. The research was conducted to determine the factors significantly affecting the acceptance of a going concern audit opinion. The factors influencing the receipt of a going concern audit opinion include the reputation of the Public Accounting Firm, company size, and the previous year's audit opinion. The research method used is a qualitative descriptive method in the form of a literature review/study of the literature; that is, the research results are explained in one sentence. The analysis results show that financial factors have a more significant influence in obtaining acceptance of a going concern audit opinion.
ANGGARAN DALAM PERSPEKTIF AGENCY THEORY Ardini, Lilis
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.649 KB) | DOI: 10.24034/jiaku.v1i1.4994

Abstract

The purpose of this research is to interprate the meaning of budgeting in one of State Own Enterprises in order to minimize the conflict between principal and agent. This is qualitative research and conduct through simbolic interactionism perspective in interpretive paradigm. The result of this research exposes that budgeting process involve interaction between principal and agent based on their experiences. Especially in condition where an individu can get a freedom from critical condition wich called as ephiphany. Social reality shows that the ownership of capitalist company, always thinking them selves from their self interest. As the result, the implementation of budgeting process which consist of symbols and numbers eventually will be bounded by greed. With explanation and seeking the meaning of the agency theory, capitalism of the ownership of the company offered the capitalist values in accounting information. Finally, every decision and economic behaviour will be based on capitalist values by it self.
The Influence of Audit, Supervision, and Taxpayer Compliance on Revenue Performance, Moderated by Tax Officer Training Yulianto, Sigit; Ardini, Lilis
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.887

Abstract

Tax revenue performance is a key indicator of fiscal effectiveness and relies on strong administrative functions and taxpayer behavior. This study seeks to examine the impact of tax audits, supervision, and taxpayer compliance on tax revenue performance, while explicitly assessing whether tax officer training moderates these relationships. The study employs a saturated sampling technique and applies a quantitative causality design using multiple regression and moderated regression analysis. The findings indicate that tax audits have a positive but insignificant effect on tax revenue performance, whereas supervision and taxpayer compliance show positive and significant effects. Additionally, tax officer training is found to positively and significantly moderate the effects of audits, supervision, and taxpayer compliance, suggesting that these variables become more influential when supported by higher levels of training. In conclusion, the study highlights supervisory quality and taxpayer compliance as primary drivers of tax revenue performance. The significant moderating role of tax officer training underscores the importance of strengthening human resource capacity to enhance the overall effectiveness of tax administration.
Regulations Shape Transparency, Accountability, and Managerial Traits in School Funds Dewi, Ratih Kumara; Asyik, Nur Fadjrih; Ardini, Lilis
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2016

Abstract

General Background: The management of School Operational Assistance (BOS) funds by the government is an important element in maintaining the stability and quality of educational services in private vocational schools. Specific Background: The effectiveness of its management is often hampered by weak integration between managerial factors and compliance with applicable regulations. Knowledge gap: Previous studies tend to analyse the variables of transparency, accountability, and managerial characteristics separately, and there is still a gap in exploring the role of regulation as an interactive factor that moderates these relationships. Objective: This study aims to analyse the influence of transparency, accountability, and managerial characteristics on the effectiveness of BOS funds and to evaluate the moderating role of regulations. Method: This quantitative study uses a survey method on 83 respondents in Sidoarjo, which is analysed using an inferential statistical approach. Results: Transparency and regulations have a significant positive influence on the effectiveness of BOS fund management, while accountability and managerial characteristics have no influence. Regulations are proven to strengthen the relationship between transparency and management effectiveness. Novelty: Unlike previous studies that placed regulation as a driving variable, this study introduces regulation as a quasi-moderator that has a weakening effect on the relationship between transparency and the effectiveness of BOS fund management. Implications: These findings indicate that the effectiveness of BOS fund management cannot be achieved solely through quantitative strengthening of regulations, but rather requires simplification of rules to ensure that transparency remains the primary driver of performance without being hindered by administrative burdens.
Determinants of Fraud Stars with Religiosity as a Moderation Variable Lestari, Dwi; Ardini, Lilis; Effendi, David
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5045

Abstract

Penelitian ini mengevaluasi berbagai faktor yang mempengaruhi kecenderungan kecurangan (fraud) dalam organisasi. Hasil penelitian menunjukkan bahwa tekanan tidak berpengaruh terhadap kecenderungan fraud, baik tekanan finansial maupun non-finansial. Peluang memiliki pengaruh positif terhadap kecenderungan fraud, sehingga semakin kecil peluang terjadinya fraud, kecenderungan kecurangan dapat diminimalisir. Rasionalisasi dan kapabilitas juga berpengaruh positif terhadap kecenderungan fraud; semakin banyak alasan logis yang mendukung niat pelaku dan semakin tinggi kapabilitas individu, semakin besar dorongan untuk melakukan kecurangan. Ruang lingkup eksternal tidak berpengaruh terhadap kecenderungan fraud, menunjukkan bahwa regulasi, sanksi hukum, dan sanksi sosial yang kurang efektif tidak mampu mencegah kecurangan. Sebaliknya, ruang lingkup internal berpengaruh negatif terhadap kecenderungan fraud, di mana pengelolaan internal yang baik mampu mengurangi kecenderungan tersebut. Budaya organisasi dan religiusitas, kecuali dalam kaitannya dengan kapabilitas, tidak berpengaruh terhadap kecenderungan fraud. Religiusitas memoderasi secara negatif hubungan antara kapabilitas dan kecenderungan fraud, menunjukkan bahwa nilai religiusitas yang tinggi dapat mengurangi kecenderungan fraud meski individu memiliki kapabilitas tinggi. Namun, religiusitas tidak memoderasi pengaruh tekanan, peluang, rasionalisasi, ruang lingkup eksternal, ruang lingkup internal, dan budaya organisasi terhadap kecenderungan fraud.
Co-Authors Afrida Nur Faricha, Afrida Nur Ahmad Ghufrony Akhma, Ferry Adjie Amalia Hasanah Amanda Yecci Noeng Amelia, Lusi Andriani, Mitra Nur Fitri Anggraini, Katherina Estherika Ardianto, Ipung Tri Arief Prayogo Arika, Nindya Awan Asmara Hadi Azizah, Muftiyatul Azizahtut Ta’zhiyah Bambang Suryono Boedihardjo, Damianus Christian BUDIYANTO Budiyanto Budiyanto Cahyani, Rossy Angga Mustika Damianus Christian Boedihardjo Danny Adhitya David Efendi David Effendi Devi, Fadilah Sari Surya Dewi, Antika Dewi, Ratih Kumara Dharmawan Supono Hadi Saputro Dhyta Wasito Dinna Riyani Dinna Riyani Dinna Riyani Dinna Riyani Dinna Riyani Dwi Lestari Eka Novita Sari, Eka Novita Elisabeth Yessi Da Rato Ernawati, Yohana Evita Dian Kurniasih Ferdi Purnama Fidiana, Fidiana Firmansyah, Aris Fransiska Trisyami Irmayati Subu Frediyanto Moat Lering, Leonardus Giati Wahyuni, Giati Glory Augusta Elisabeth M. Sianipar Glory Augusta Elisabeth Mangaranap Sianipar Hening Widi Oetomo Heny Enggaryanti Hermanto, Suwardi Bambang Humam, Haidar Ibraraharie, Maharditya Nanda Ikhsan Budi Riharjo Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia Kurnia - Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA Kusmawati, Siska Dila Lestariningsih, Marsudi Limantoro, Prisca Arum Mahaputra, Agung Pambudi Mery Andayani, Mery Mia Ika Rahmawati Muhammad Jufrianci Dewa Muhammad Reza Pahlawan Munaa, Nihayatul Nenin Dewi Fatmala, Nenin Dewi Nihayatul Munaa Nihayatul Munaa Nining Nur Khamidah, Nining Nur Nur Fadjrih Asyik Nur Handayani Nur Shodiq Nurul Hasanah Uswati Dewi Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Putra, Olisiang Chandra Putri, Nuzmika Rachman, Dyah Aulia RANI RACHMAWATI Ratna Wati Retnani, Endang Dwi Retno Indah Sari, Retno Indah Rini Andriani Rita Dewi Kumala, Rita Dewi Ronal Surya Ruhmana, Futikha Dewi Ruminingsih Ruminingsih Rusdiansyah, Yunifan Shabrie, Wiwiek Srikandi Shindy Permana Putra Wiyandika, Shindy Permana Shofiyah, Aniyatus Sholichah, Ninik Sianipar, Glory Augusta Elisabeth M. Silalahi, Adelina Christin Silfyana Cahya Manggar Mahdita Siti Rokhmi Fuadati Siti Rokhmi Fuadati Suhermin, Suhermin Susanto, Cinditya Marina Sutomo, Lilik Suwardi Bambang H Suwardi Bambang Hermanto Suwitho, Suwitho Takaria, Iflaha Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Trisdaningrum, Rinda Tsaanii, Adiilah Adlan Ats Tumewu, James Tunya, Maria Grasella ulfah setia iswara, ulfah setia Uty Wury Ayu Vitriany Vitriany, Uty Wury Ayu Wibowo, Ezra Ariella Wicandra, Ajeng Ayu Wiwid Widayanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Yohana Ernawati Yudi Hermawan Yuliani, Priska Yulianto, Sigit Yuliayah, Puspa Lely Ramadhania Yuliesti Rosalia Zufra Inayah