Article Per Year (5 Year)
p-Index From 2021 - 2026
3.569
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi STIE Muhammadiyah Palopo JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Akuntansi : Jurnal Akuntansi Integratif Akubis: Jurnal Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan Indonesian Journal of Law and Economics Review Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Perspektif Akuntansi Bima Journal : Business, Management and Accounting Journal Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Apssai Accounting Review (ApAR) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian Masyarakat Akademisi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Ilmiah Ekonomi dan Manajemen
Azmiyanti, Rizdina
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
Pengaruh Effective Monitoring, Green Competitive Advantage, dan Personal Financial Need terhadap Financial Shenanigans pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Dewi, Annisa Nathania; Budiwitjaksono, Gideon Setyo; Azmiyanti, Rizdina
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6341

Abstract

The growth of Indonesia’s technology sector has become a significant driver of national economic development. However, this growth has also been accompanied by an increased risk of financial shenanigans or financial statement manipulation. This condition highlights the importance of understanding the factors that influence the potential for fraud, particularly in developing technology companies. The research employs a quantitative approach using secondary data. The results show that effective monitoring and personal financial need have a positive and significant effect on financial shenanigans, while green competitive advantage has a negative effect. These findings imply that the presence of independent commissioners does not necessarily prevent financial shenanigans if the supervisory function is not carried out substantively. In addition, personal financial pressure may increase the likelihood of opportunistic managerial behavior, whereas a strong commitment to green competitive advantage can serve as both an ethical and strategic mechanism to reduce the tendency of financial shenanigans in technology companies.
Impact of Board Size , CEO Duality, and Independent Commissioner on the Format of Sustainability Reports in Banking Companies Arifah, Aliya Murthi; Azmiyanti, Rizdina
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1003-1016

Abstract

Purpose: This study investigates the impact of board size, CEO Duality, and the independent commissioner board on the format of sustainability report in banking company. Methodology: A quantitative method using logistic regression analysis was applied to a sample of 31 banking companies listed on the Indonesia Stock Exchange from 2022 to 2024. Results: Board size and independent commissioner boards significantly influence the format of sustainability reports, while CEO duality has no impact. Findings: Companies with larger boards and more independent commissioners are more likely to publish standalone sustainability reports. Novelty: The research provides insights into how corporate governance factors, like board composition, influence sustainability reporting, a topic underexplored in the Indonesian banking sector.. Originality: This study contributes by focusing on banking companies in Indonesia and the application of governance variables in sustainability reporting formats.Conclusion: Board size and independent commissioners are key drivers of sustainability report formats, while CEO duality does not significantly influence the format. Type of Paper: Empirical Research article
Whistleblowing Intention in Accounting Students with Locus of Control as a Moderating Variable Suhartini, Dwi; Azmiyanti, Rizdina; Putri, Sofie Yunida
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.3257

Abstract

Academic fraud committed by accounting students is an important phenomenon to study. This study aims to examine the effect of professional commitment and achiavellian attitudes on whistleblowing intention with locus of control as a moderating variable. This study uses a quantitative approach. The subjects of the analysis are accounting students at state universities in Surabaya. Sampling is carried out using a non-probability sampling technique with quota sampling. Data collection is carried out using a mail survey via Google Forms. The collected data that can be processed are two hundred questionnaires. The analysis technique uses WarpPLS 8.0. The results of this study show that professional commitment has an effect on whistleblowing intention; Machiavellian attitude has an effect on whistleblowing intention; and locus of control is unable to moderate the effect of professional commitment and Machiavellian attitude on whistleblowing intention. The results prove that accounting students at state universities in Surabaya have high professional commitment and Machiavellian attitude in fighting academic fraud, even though this Machiavellian attitude is actually a negative attitude.
Co-Authors Amir Mahmud Arifah, Aliya Murthi Budiwitjaksono, Gideon Setyo Da Costa, Andreas Neill Dewi, Annisa Nathania Dwi Suhartini Erna Sulistyowati Fahriza, Taris Anggie Fitri, Dita Anggia Lailatul Manullang, Stephanie Melizcha Muth’iya, Rahmika Syafira Ningtyas, Fatmala Yulia Putri Utami Nurcahya, Devi Pramesti, Sri Dilla Putra, Nieto Ramadhani, Sabina Fitri Rista, Raharka Prismadifa Sabrina, Marthaza Saputra, Nanda Wahyu Sofie Yunida Putri Sukiswo, Helmy Sukiswo, Wahyu Helmy Dimayanti Ulfa Puspa Wanti Widodo Widodo, Ulfa Puspa Widoretno, Astrini Aning Yunida Putri, Sofie Zain, Ahmad Zaky Zaisabilla, Clarissa Dyah