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All Journal Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science IJEBD (International Journal Of Entrepreneurship And Business Development) 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 JCA (Jurnal Cendekia Akuntansi) Bima Journal : Business, Management and Accounting Journal Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) BIP'S : Jurnal Bisnis Perspektif Akuntansi'45 Apssai Accounting Review (ApAR) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian Masyarakat Akademisi Jurnal Akuntansi AKUNESA Jurnal Bisnis, Manajemen, dan Akuntansi 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 Basic and Applied Accounting Research Journal Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Journal of Creative Power and Ambition (JCPA) Jurnal Pengabdian Masyarakat SENSASI
Rizdina Azmiyanti
UPN Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Machiavellian Personality, Commitment, and Self-Efficacy: Unraveling Whistleblowing Intentions in Accounting Students: Kepribadian Machiavellian, Komitmen, dan Efikasi Diri: Mengungkap Niat Melakukan Whistleblowing pada Mahasiswa Akuntansi Azmiyanti, Rizdina; Suhartini, Dwi; Yunida Putri, Sofie
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.913

Abstract

This study investigates the relationship between commitment professionalism, Machiavellian personality, and whistleblowing intentions among accounting students, while examining self-efficacy as a moderating variable. Conducted on a sample of 200 7th-semester accounting students at Universitas Pembangunan Nasional "Veteran" Jawa Timur, the study employs a quantitative approach, using primary data collected through an online survey. Analysis with WarpPLS 7.0 reveals that high commitment and professionalism in accounting students can foster whistleblowing intentions without requiring high self-efficacy. Similarly, students with high Machiavellian personalities demonstrate whistleblowing motivation, independent of self-efficacy levels. These findings suggest that accounting students possess a heightened awareness of the importance of whistleblowing, which should be further nurtured through education and reinforcement of ethical principles in order to produce graduates with strong moral character and commitment to professional integrity.Highlights: Personality traits significantly impact whistleblowing intentions. Self-efficacy plays a crucial role in fostering ethical behavior. Enhancing ethical awareness is vital for shaping future accountants. Keywords: whistleblowing intentions, Machiavellian personality, commitment professionalism, self-efficacy, accounting students.
Studi Peristiwa Pandemi Covid-19 Terhadap Harga Saham Di Sektor Pariwisata Azmiyanti, Rizdina; Suhartini, Dwi
APSSAI ACCOUNTING REVIEW Vol 2 No 2 (2022): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v2i2.40

Abstract

This study aims to study the events of the COVID-19 pandemic on the share price of the tourism sector in Indonesia. This research is quantitative research with an event study approach. The documentation method is used to retrieve data of stock prices. This study uses purposive sampling to determine the number of samples, which are 28 tourism sector companies listed on the Indonesia Stock Exchange. Through this study, an observation was made on the stock price of the tourism sector to analyze the abnormal returns that occurred from the announcement of the first Covid-19 case in Indonesia. The results show that at the beginning of the Covid-19 pandemic in Indonesia, there were abnormal returns in the tourism industry shares, before the announcement of the first case the market had already reacted to the tourism industry shares because government support was being intensively implemented to advance the tourism sector. However, after the COVID-19 pandemic officially entered Indonesia, the share price of the tourism industry tended to react negatively due to the implementation of social restrictions in social activities. The results of this study contribute to one of the benchmarks for the Indonesian government to formulate economic recovery policies in the tourism sector.
Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit Da Costa, Andreas Neill; Azmiyanti, Rizdina
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.91

Abstract

This research investigates the influence of audit fees, the length of the auditor-client engagement (audit tenure), and auditor rotation on the quality of audits in textile and garment sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Audit quality in this study is evaluated based on the participation of Public Accounting Firms (PAFs) associated with the Big Four. A quantitative research method is applied, utilizing logistic regression for data analysis. Samples were determined through purposive sampling, yielding 14 companies and a total of 42 observations over a span of three years. The results indicate that audit fees significantly affect audit quality, whereas audit tenure and auditor rotation do not demonstrate a statistically significant effect. These outcomes imply that higher audit fees contribute to sustaining auditor independence and professional conduct, while the length of service and changes in auditors have not shown a notable impact on audit quality. Future studies are encouraged to explore additional factors, including company size, leverage ratios, internal control systems, and auditor competence, to achieve more holistic insights.
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
The Effect of Independent Commissioners, Audit Committee Activities, and Firm Complexity on Audit Fee in Banks Muhammad Nur Maftuh Ihsan; Rizdina Azmiyanti
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p369-382

Abstract

This study investigates the effect of independent commissioners, audit committee activity, and firm complexity on audit fees in banking firms listed on the Indonesia Stock Exchange during 2022-2024. A quantitative approach is employed using secondary data from annual reports and audited financial statements, resulting in 120 firm-year observations selected through purposive sampling. The data are analyzed using multiple linear regression with SPSS. The findings reveal that independent commissioners, audit committee activity, and firm complexity each have a positive and significant effect on audit fees. A higher proportion of independent commissioners strengthens supervisory effectiveness, leading to broader audit scope. Increased audit committee activity enhances monitoring of financial reporting and audit processes, resulting in additional audit procedures. Meanwhile, greater firm complexity increases audit difficulty due to more extensive operations and transactions, requiring higher auditor effort. Overall, corporate governance mechanisms and firm complexity significantly influence audit fee determination in the banking sector.
Determinants of Firm Value in Indonesia Consumer Non-Cyclical Companies: Perspectives of Environmental Performance, Board Diversity, and Earnings Quality Rahmadani Sandrigus Shanon; Rizdina Azmiyanti
BIP's JURNAL BISNIS PERSPEKTIF Vol. 18 No. 2 (2026): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v18i2.939

Abstract

The objective of this study is to examine and analyze the effects of environmental performance, board age diversity, board gender diversity, and earnings quality on firm value among companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This study employs a quantitative method using secondary data. The study population consists of 132 companies, and purposive sampling was used to determine the sample, resulting in 75 data points. The research method employs panel data regression using EViews 13 software. The results demonstrate that environmental performance and board gender diversity do not influence firm value, whereas board age diversity can reduce firm value, and the magnitude of earnings quality can increase firm value. It is expected that this study will serve as a consideration for management and investors, as well as a reference for future research to examine the factors that influence firm value
Beyond Digital Transparency: Do Digital and Risk Management Disclosures Improve Earnings Quality? Evidence from Indonesian Consumer Non-Cyclical Companies Ulfa Puspa Wanti Widodo; Nanda Wahyu Indah Kirana; Rizdina Azmiyanti
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examined whether digital disclosure and risk management disclosure were associated with earnings quality in Indonesian consumer non-cyclical firms. The sample consisted of 86 companies and 236 unbalanced firm-year observations from 2022 to 2024. Earnings quality was proxied by absolute discretionary accruals estimated using the Modified Jones Model. Digital Disclosure Index was measured using four indicators: information, timeliness, accessibility, and technology. Risk Management Disclosure was measured using a 20-item disclosure index based on annual reports. Panel data regression was analyzed using the Random Effect Model. The results showed that Digital Disclosure Index did not significantly affect earnings quality. In contrast, Risk Management Disclosure had a negative and significant effect on absolute discretionary accruals, indicating that broader risk management disclosure improved earnings quality. This study contributes to disclosure and earnings quality literature by showing that substantive risk transparency is more relevant than basic digital disclosure compliance in explaining accrual quality.
Whistleblowing Intention in Accounting Students with Locus of Control as a Moderating Variable Dwi Suhartini; Rizdina Azmiyanti; Sofie Yunida Putri
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.
University Social Responsibilities-Based Green Accounting: Implementation of Green Universities Dwi Suhartini; Astrini Aning Widoretno; Rizdina Azmiyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3428

Abstract

The research aims to examine the differences in the implementation of green accounting based on University Social Responsibilities (USR) at the Sepuluh Nopember Institute of Technology (ITS) and Brawijaya University (UB). The data analysis method uses a different test approach with a sample size of 150 respondents from the academic community. The data collection method uses a mail survey with Google Forms. The research results prove no difference in implementing environmental awareness, environmental involvement, environmental reporting, environmental audit, and university social responsibility at ITS and UB. UB initiated the green campus concept and ITS with the eco campus concept. However, there are no audit reports related to green accounting at either campus. The contribution of this research will lead to policies for drafting environmental audit report regulations because campuses also produce waste from the impact of their activities. This regulation can strengthen sustainable practices on campus environments in Indonesia and ensure a sustainable environmental legacy for future generations.
Co-Authors Acynthia Ayu Wilasittha Ahmad Zaky Zain Alim Matur Rosyidah Amir Mahmud Amir Mahmud Amurwatpraja, Muhammad Sigro Arifah, Aliya Murthi Budiwitjaksono, Gideon Setyo Da Costa, Andreas Neill Devi Nurcahya Dewi, Annisa Nathania Dwi Lia Handayani Dwi Suhartini Erna Sulistyowati Fahriza, Taris Anggie Ferdian, Rio Hendra Fitri, Dita Anggia Lailatul Helmy Sukiswo Invony Dwi Aprilisanda Manullang, Stephanie Melizcha Maya Haningrum Purnamasari Muhammad Irhas Effendi, Muhammad Irhas Muhammad Nur Maftuh Ihsan Muhammad Syauqi Muth’iya, Rahmika Syafira Nanda Wahyu Indah Kirana Nanda Wahyu Saputra Ningtyas, Fatmala Yulia Putri Utami Pramesti, Sri Dilla Pramita Hermayanti, Citra Putra, Nieto Rahmadani Sandrigus Shanon Ramadhani, Sabina Fitri Rani Chrisna Putri Rida Perwita Sari Rista, Raharka Prismadifa Sabrina, Marthaza Saputra, Nanda Wahyu Sofie Yunida Putri Sukiswo, Helmy Sukiswo, Wahyu Helmy Dimayanti Ulfa Puspa Wanti Widodo Ulfa Puspa Wanti Widodo Wahyu Helmy Dimayanti Sukiswo Warsame Abdiaziz Hassan Widodo, Ulfa Puspa Widoretno, Astrini Aning Yunida Putri, Sofie Zaisabilla, Clarissa Dyah