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All Journal JURNAL AKUNTANSI DAN AUDITING Journal The Winners Akuntansi Krida Wacana Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan BUDGETING : Journal of Business, Management and Accounting Mattawang: Jurnal Pengabdian Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ilmiah Wahana Pendidikan Devotion: Journal of Research and Community Service Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Jurnal Ekonomi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Innovative: Journal Of Social Science Research Indonesian Journal of Multidisciplinary on Social and Technology Dirkantara Indonesia IIJSE Journal of Innovative and Creativity Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Titik Aryati
Universitas Trisakti
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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PENGARUH KEPEMILIKAN MANAJERIAL, TARGET KEUANGAN, DAN INEFFECTIVE MONITORING TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA TAHUN 2022-2024 Ismaya Tri Waskita; Titik Aryati
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.8147

Abstract

Financial statement fraud has become an important issue in Indonesia's energy sector due to the asset-intensive nature of the industry and its susceptibility to conflicts of interest. This study aims to analyze the influence of managerial ownership, financial targets, and ineffective monitoring on financial statement fraud in energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. This research uses a quantitative approach with a verification method and panel data regression analysis using the Random Effect model. The research population consists of all energy companies listed on the IDX, with a sample of 67 companies selected through purposive sampling, resulting in 188 observations. The research instrument consists of secondary data obtained from audited financial statements, while data testing is conducted using EViews 12 software, including the Chow test, Hausman test, Lagrange Multiplier test, and hypothesis testing (F test and t test). The research results show that financial targets have a significant positive effect on financial statement fraud, whereas managerial ownership and ineffective monitoring have no significant effect. The study concludes that pressure to achieve profit targets encourages management to manipulate reports, while internal governance is not yet effective in preventing it.
Keberagaman Gender Direksi, Kompensasi Eksekutif, dan Kualitas Audit terhadap Kecurangan Laporan Keuangan Nur Aprilia Herlena; Titik Aryati
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3497

Abstract

Kecurangan laporan keuangan mengancam stabilitas pasar modal, terutama di sektor consumer non-cyclicals BEI yang stabil namun rentan tekanan kinerja, seperti kasus Garuda Indonesia dan Indofarma. Penelitian ini bertujuan menguji pengaruh keberagaman gender direksi (Blau Index), kompensasi eksekutif, dan kualitas audit terhadap kecurangan laporan keuangan (M-Score Beneish). Menggunakan pendekatan kuantitatif kausal komparatif dengan data sekunder dari 55 perusahaan (165 observasi) periode 2022-2024, dipilih purposive sampling dari populasi 131 perusahaan. Instrumen mencakup proksi variabel dianalisis regresi data panel Random Effect Model (REM) via EViews 12, dengan uji asumsi klasik dan hipotesis t/F. Hasil menunjukkan kualitas audit berpengaruh negatif signifikan (koefisien -1.50, p=0.000), sementara keberagaman gender dan kompensasi eksekutif tidak signifikan secara parsial, meski simultan signifikan (Adjusted R²=0.145). Kesimpulan merekomendasikan penguatan audit Big Four dan kuota wanita di board minimal 30% bagi OJK.
PENGARUH TEKANAN STAKEHOLDER DAN KINERJA KEUANGAN TERHADAP KUALITAS SUSTAINABILITY REPORT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Dipo Rizkika Alfaiz; Titik Aryati
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 2 No 2 (2019): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

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

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh tekanan stakeholder dan kinerja keuangan terhadap kualitas sustainability report dengan komite audit sebagai variabel moderasi. Komponen tekanan stakeholder terdiri dari tekanan lingkungan, tekanan karyawan, tekanan konsumen, dan tekanan pemegang saham, sementara profitabilitas digunakan sebagai komponen kinerja keuangan. Penelitian ini menggunakan metode regresi linier berganda dengan jumlah sampel dari 105 sustainability report perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017 dan teknik pengambilan sampel dengan metode purposive sampling. Temuan hasil penelitian menunjukkan perusahaan yang mendapatkan tekanan dari karyawan dan konsumen memiliki kualitas sustainability reportyang lebih tinggi dari pada perusahaan lain. Tekanan pemegang saham yang dimoderasi oleh komite audit berpengaruh signifikan positif terhadap kualitas sustainability report.
Trust, Tax Complexity, and Digital Transformation: Determinants of Tax Compliance Rawun, Yuli; Murwaningsari, Etty; Aryati, Titik
Moestopo International Review on Social, Humanities, and Sciences Vol. 6 No. 1 (2026)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v6i1.172

Abstract

Tax compliance constitutes a persistent governance challenge in Indonesia, where institutional trust deficits and regulatory complexity persistently undermine voluntary fiscal adherence. This study pursues four objectives: (1) to examine the direct effect of institutional trust on voluntary fiscal adherence; (2) to assess the impact of tax complexity on compliance behavior; (3) to determine whether Digital Transformation moderates the trust-to-compliance relationship; and (4) to evaluate whether Digital Transformation attenuates tax complexity’s adverse effect on adherence. Grounded in the Slippery Slope Framework, Compliance Theory, and the Technology-Organization-Environment (TOE) Framework, a quantitative survey design was employed. Primary data were collected from 396 active tax consultants registered with the Indonesian Tax Consultants Association (IKPI), selected via criterion-based purposive sampling from 450 distributed questionnaires. Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied using SmartPLS 4.0 with 5,000 bootstrap subsamples. Results reveal that institutional trust exerts no significant direct effect on compliance, whereas tax complexity significantly impairs adherence. Digital Transformation operates as a pure moderator enhancing the trust-compliance pathway and as a quasi-moderator mitigating complexity’s adverse influence, collectively explaining 50.6% of variance. These findings confirm Digital Transformation as a pivotal institutional lever for evidence-based fiscal governance reform in emerging economies.
PENGARUH PENGUNGKAPAN ESG, INOVASI HIJAU, PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI Putri Rahmadani, Chairunisa; Aryati, Titik
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25722

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan ESG, inovasi hijau, dan profitabilitas terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi. Objek penelitian adalah perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan, laporan keuangan dan laporan keberlanjutan perusahaan. Sampel penelitian sebanyak 160 ditentukan menggunakan metode purposive sampling. Metode analisis data yang digunakan meliputi analisis statistik deskriptif dan analisis regresi data panel dengan bantuan perangkat lunak EViews 12. Hasil hipotesis menunjukkan bahwa pengungkapan ESG berpengaruh positif terhadap nilai perusahaan, inovasi hijau berpengaruh negatif terhadap nilai perusahaan, profitabilitas berpengaruh positif terhadap nilai perusahaan, kualitas audit memperlemah pengaruh antara pengungkapan ESG dan nilai perusahaan, kualitas audit memperlemah pengaruh antara inovasi hijau dan nilai perusahaan, serta kualitas audit memperkuat pengaruh antara profitabilitas dan nilai perusahaan.
Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional, Dan Board Gender Diversity Terhadap Pengungkapan Emisi Karbon Janatul Nasyalwa; Titik Aryati
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.11930

Abstract

Perubahan iklim menjadi isu global yang mendorong perusahaan untuk meningkatkan transparansi terkait dampak lingkungan yang ditimbulkan oleh aktivitas operasionalnya. Pengungkapan emisi karbon merupakan salah satu bentuk tanggung jawab perusahaan dalam mendukung praktik bisnis berkelanjutan serta memenuhi kebutuhan informasi para pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis pengaruh komisaris independen, komite audit, kepemilikan institusional, dan board gender diversity terhadap pengungkapan emisi karbon pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Pemilihan sampel dilakukan menggunakan metode purposive sampling sehingga diperoleh 131 observasi penelitian. Analisis data dilakukan menggunakan regresi data panel dengan Random Effect Model. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh positif signifikan terhadap pengungkapan emisi karbon. Komite audit, kepemilikan institusional, dan board gender diversity tidak berpengaruh signifikan terhadap pengungkapan emisi karbon. Pengujian simultan menunjukkan bahwa seluruh variabel independen berpengaruh signifikan terhadap pengungkapan emisi karbon. Nilai Adjusted R-Squared sebesar 6,57% menunjukkan bahwa variasi pengungkapan emisi karbon masih banyak dipengaruhi oleh faktor lain di luar model penelitian.
Basic Accounting Training to Improve Financial Management of KSBI MSMEs Lidia Wahyuni; Titik Aryati; Shafrani Dizar; Wiwik Robiatul Adawiyah; Neng Hestiana; Agus Salim
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4412

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s national economy, particularly in job creation and income distribution. However, most MSME actors still face challenges in financial management due to limited basic accounting knowledge and the lack of adoption of digital financial tools. This Community Service (PkM) program aims to enhance the financial literacy and basic accounting skills of members of the Komunitas Sukses Berjamaah Indonesia (KSBI) through a practical-based training approach. The activity was conducted on November 30, 2024, by the Faculty of Economics and Business, Universitas Trisakti, involving 20 participants engaged in culinary, fashion, and printing businesses. The methods used included interactive lectures, group discussions, and hands-on practice in preparing simple cash-based financial statements. The effectiveness of the training was evaluated through pre- and post-tests consisting of ten questions covering five key aspects of accounting understanding. The results indicated a significant improvement, with the average score increasing from 41.25 in the pre-test to 87.75 in the post-test, representing a 112.7% improvement. Participants also demonstrated behavioral changes toward more disciplined financial recording and showed interest in adopting digital accounting applications. This program proved effective in improving financial literacy and professionalism among MSME actors and serves as a sustainable model for capacity building to strengthen the competitiveness of small and micro enterprises.
Co-Authors Aang Yulianto Aang Yulianto Adawiyah, Wiwik Robiatul Agatha, Hafizza Tasya Agung Priyanto Agung Priyanto Agus Salim Alfan, Inas Maritsa Aliya Husna Amalia, Fitri Prima Nur Ananda, Revata Tri Andreas Stephanson Malau Apriliana Ardani Augustine, Yvonne Aviva Amalia Bagus Budi N, Y. Agus Celine Naomi Celine Naomi Christa Setyfhania, Pury David Riyanto de Gala, Brina Sitanggang Delfina, Cicely Dewi, Febriana Candra Dipo Rizkika Alfaiz Dipo Rizkika Alfaiz Etty Murwaningsari Etty Murwaningsari Fauziah Asyhari Fitri Indriawati Florencia Agatha Susanti Giska Hawa Syahrani Harahap, Cicely Delfina Hekinus Manao Heni Swastika Hermanto Yaputra Inas Maritsa Alfan Indah Fajaryani Indrawati Marpaung, Elyzabet Intan Sandra Az Zahra Intan Wahyudi Intan Wahyudi Ismaya Tri Waskita Janatul Nasyalwa Juniati Gunawan, Juniati Kurniawati M. Yogi Riyantama Isjoni Malau, Andreas Stephanson Melinda Malau Mochamad Hady Prayoga Nabila Kusumawardhani Setyawan Natasya Nadia Wibowo Neng Hestiana Norma Fitra Dana Suherman Norma Fitra Dana Suherman Nur Aprilia Herlena Nurhayati, Nimati Andini Nurul Khabibah Nurul Khabibah, Nurul Oktavianto Nugraha Pratama Omega Fransisca Gunawan Prakoso, Faisal Putri Rahmadani, Chairunisa Putritanti, Lidwina Ribka Riska Dila Riyanti, Yulia Eka Rony Hermawan Rony Hermawan Salsabila Dwi Nada Putri Saskia Azahra Fauziah Sekar Mayangsari Shafa Ashila Arnando Shafrani Dizar Shirin Balafif Shirin Balafif, Shirin Siti Mainah Supriadi, Adi Susanti, Florencia Agatha Swastika, Heni Wahyuni, Lidia Williem Williem Williem, Williem Wiwik Utami Yoel Charisma Walansendouw Yuli Rawun, Yuli Yusran, Husna Leila