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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi dan Ekonomika Sebatik Jurnal Aplikasi Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKOBIS DEWANTARA Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Ilmiah Manajemen Kesatuan AKMENIKA Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI EQUATOR Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Educoretax Jurnal Ilmu Ekonomi Manajemen dan Akuntansi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi, Keuangan dan Perpajakan Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Studi Akuntansi Pajak Keuangan
Juanda Astarani
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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THE ROLE OF AUDIT TENURE IN MODERATING AUDIT DELAY FACTORS stefanny, Stefanny; Muhsin; Astarani, Juanda
JURNAL EKOBIS DEWANTARA Vol 8 No 3 (2025): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ed_en.v8i3.4633

Abstract

This study examines the effect of financial distress, KAP size, and profitability on audit delay, with audit tenure as a moderating variable, in energy sector companies listed on Indonesia Stock Exchange (IDX) from 2019 to 2023. Data was obtained from the financial statements of 19 main board energy sector companies during that period. The sample selection was carried out through the purposive sampling method. Data analysis used IBM SPSS 26 and hypothesis testing was carried out using a moderated regression analysis approach. The research findings show that financial distress and profitability have no significant effect on audit delay, while KAP size has a significant negative effect on audit delay. In addition, audit tenure is not proven to be able to moderate the relationship between financial distress, KAP size, or profitability on audit delay. This study contributes to the literature by exploring the role of audit tenure as a moderating variable in the effect of financial distress, KAP size, and profitability on audit delay, especially in the energy sector which is known to have a high level of audit delay.
Analisis Kinerja Finansial Pemerintah Kabupaten Sekadau Periode 2019-2022 Andrianus, Andrianus; Hijriah, Amanah; Astarani, Juanda
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2322

Abstract

The purpose of this study was to measure and assess the financial performance of the Sekadau Regency Regional Government for the 2019-2022 period based on regional revenue realization data. Analysis of the financial performance of the Sekadau Regency Regional Government is measured by financial ratios. The financial performance of the Sekadau district local government can be measured by financial ratios, namely the degree of decentralization, the regional financial dependency ratio and the regional independence ratio. Qualitative research is the type of this research. Sekadau Regency Regional Revenue Realization data for the 2019-2022 period is the secondary data used in this study. The data was obtained using documentation techniques.  The results showed that the financial performance of the Sekadau Regency Regional Government for the 2019-2022 period was measured based on the value of the degree of decentralization in the very bad category, the ratio of regional financial dependency in the very high category and the ratio of regional independence illustrating an instructive relationship pattern.  
PENGARUH PENGETAHUAN INVESTASI, MODAL INVESTASI, DAN MOTIVASI TERHADAP MINAT INVESTASI DI ERA GEN Z Putri, Afli Aurora; Aswat, Ibnu; Astarani, Juanda
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4609

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan investasi,modal investasi,dan motivasi investasi terhadap minat berinvestasi Generasi Z.Penelitian ini merupakan jenis penelitian kuantitatif dengan metode purposive sampling dengan 100 sampel Generasi Z.Dalam penelitian ini,Teknik analisis data yang digunakan dalam penelitian ini menggunakan regresi linear berganda melalui program SPSS Windows Versi 27.Hasil dari penelitian ini menunjukkan bahwa pengetahuan investasi,modal investasi,dan motivasi investasi secara signifikan berpengaruh terhadap minat berinvestasi pada generasi z.Pemahaman dasar mengenai penelitian ini adalah pentingnya meningkatkan pengetahuan investasi,ketersediaan modal dan motivasi investasi dapat menjadi kunci dalam mendorong generasi Z untuk memulai berinvestasi dipasar keuangan.
Pengaruh Foreign Ownership Terhadap Praktik Earnings Management Yang Dimoderasi Oleh Good Corporate Governance Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Ramani Nabilah, Rina; Yunita, Khristina; Astarani, Juanda
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 1 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i1.3007

Abstract

Salah satu masalah yang dapat mempengaruhi stabilitas ekonomi bisnis dalam jangka panjang adalah earnings management atau manajemen laba. Tujuan dilakukannya penelitian ini yakni untuk memberikan wawasan bagi para  pemangku kepentingan, sebagai bahan pertimbangan perusahaan sebelum melakukan tindakan tidak etis dan memberikan masukan bagi analis keuangan untuk meningkatkan pengawasan ketika mengidentifikasi aktivitas manajemen laba. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi berganda. Dengan teknik penelitian purposive sampling dan memperoleh sebanyak 30 sampel sebagai bahan observasi. Target yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Hasil akhir dari penelitian ini menunjukkan bahwa kepemilikan asing dan tata kelola perusahaan yang baik tidak berpengaruh terhadap manajemen laba, namun tata kelola perusahaan yang baik berpengaruh terhadap hubungan kepemilikan asing dengan manajemen laba.
Determinan Kinerja Keuangan Bank Perkreditan Rakyat di Kota Pontianak Periode 2020-2023 Syahrul; Astarani, Juanda; Desyana, Gita
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 2 (2024): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v5i2.2289

Abstract

Fungsi utama bank adalah sebagai financial intermediatery dengan kata lain sebagai perantara keuangan. Tujuan bank memiliki kesamaan dengan sebagian besar perusahaan lainnya, yaitu untuk mendapatkan keuntungan, sehingga sudah menjadi keharusan bagi mereka untuk mampu menjaga kinerja keuangan yang baik untuk menarik perhatian baik masyarakat, pengusaha, ataupun kreditur untuk menggunakan jasa mereka. Penelitian ini bertujuan untuk menguji pengaruh beberapa rasio keuangan yaitu Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operational Efficiency Ratio (OER), dan Loan to Deposit Ratio (LDR) terhadap profitabilitas yang diukur dengan Return on Assets (ROA) pada Bank Perkreditan Rakyat (BPR) di Kota Pontianak selama periode 2020-2023. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Sampel yang diambil dalam penelitian ini mencakup seluruh BPR yang berada di Kota Pontianak, yang jumlahnya mencapai 12 BPR. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda, dengan bantuan perangkat lunak SPSS versi 29 untuk melakukan pengujian data. Hasil penelitian menunjukkan bahwa CAR secara parsial tidak memiliki pengaruh terhadap ROA, demikian pula NPL yang juga tidak berpengaruh terhadap ROA. Sebaliknya, LDR menunjukkan pengaruh positif dan signifikan terhadap ROA, yang berarti bahwa peningkatan LDR berkorelasi dengan peningkatan profitabilitas. Di sisi lain, OER menunjukkan pengaruh negatif dan signifikan terhadap ROA, yang menunjukkan bahwa peningkatan dalam OER cenderung menurunkan profitabilitas BPR.
Risk Disclosures in Bank Reporting: Sustainable Finance Roadmap Era Dosinta, Nina Febriana; Astarani, Juanda
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i3.22906

Abstract

AbstractObjective This research aims to investigate risk disclosures in bank reporting in the era of the sustainable finance roadmap.Methodology This research uses a content analysis approach with 252 annual reports and 85 stand-alone sustainability reports on banks listed on the Indonesia Stock Exchange for 2014-2020.Results The research results indicate that risk disclosures contained in 36 bank reports listed on the Indonesia Stock Exchange in the era of the sustainable finance roadmap as an effort to detect risks and anticipate sustainable finance risks in the annual reports and the stand-alone sustainability reports. In line with the Sustainable Finance Action Plan, the banking companies effort to provide long-term value creation for sustainable competitive advantage and society and environment and strengthening resilience because they have managed all economic, social, and environmental risks.Research Implications Strengthening sustainable finance that focuses on the basic regulatory framework and reporting system by anticipating sustainable finance risks can maintain the company's continuity and improve the community's welfare to support the Government in achieving the Sustainable Development Goals.
DETERMINANTS OF TAX AVOIDANCE IN LQ45 COMPANIES WITH COMPANY SIZE AS A MODERATION Tyas, Farradesty Cahyaning; Dosinta, Nina Febriana; Astarani, Juanda
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.430

Abstract

This research investigates the determinants of tax avoidance with company size as a moderation. Regarding the increase in environmental social governance (ESG) investment since 2013 in Indonesia, this research uses eight LQ45 companies for 2013-2023. This research uses Moderated Regression Analysis. The results show that profitability, financial distress, and asset turnover significantly influence tax avoidance. In contrast, company size and ESG do not influence tax avoidance. Although company size can moderate profitability on tax avoidance, it cannot moderate financial distress, asset turnover, and ESG on tax avoidance. This research contributes to expanding understanding regarding tax avoidance through agency theory and legitimacy in providing academic literature. This research implies that a company's financial performance can reduce tax avoidance efforts in line with fulfilling stakeholder (principal) expectations regarding increasing profits.
Pengaruh Profitabilitas, Leverage dan Sales Growth Terhadap Financial Distress Dengan GCG Sebagai Variabel Moderasi Apriliake, Cahaya Ratna; Desyana, Gita; Astarani, Juanda
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.3910

Abstract

Financial distress merupakan situasi saat sebuah perusahaan atau individu mengalami kesulitan keuangan yang serius, yang dapat menghambat kemampuan mereka untuk memenuhi kewajiban keuangan sehingga dapat mengakibatkan kebangkrutan atau likuidasi. Financial menjadi aspek yang krusial dalam perusahaan karena memiliki dampak yang signifikan terhadap operasional, keberlanjutan, dan nilai perusahaan. Penelitian ini bertujuan untuk menganalisa pengaruh dari profitabilitas, leverage, dan sales growth terhadap financial distress serta menguji pengaruh moderasi dari good corporate governance. Populasi dari penelitian adalah perusahaan sektor consumer cyclicals yang tercatat di Bursa Efek Indonesia sebanyak 157 perusahaan mendapatkan 24 perusahaan dengan teknik purposive sampling dengan jumlah tahun selama 5 (lima) tahun dari periode 2019-2023. Teknik yang digunakan dalam analisis data yang digunakan adalah menganalisis data yang mencakup Uji Statistik Deskriptif, Uji Asumsi Klasik, Uji Regresi Linear Berganda, dan Uji Regresi Moderas Penelitian dilakukan menggunakan metode kuantitatif dengan pendekatan asosiatif dan analisis regresi linear berganda melalui SPSS Versi 29, pengumpulan data dilakukan dengan menggunakan data sekunder pada Bursa Efek Indonesia. Hasil dari penelitian menunjukkan profitabilitas dan sales growth berpengaruh positif, sedangkan leverage berpengaruh negatif terhadap financial distress. Uji moderasi menunjukkan bahwa good corporate governance dapat memperkuat pengaruh profitabilitas terhadap financial distress, serta tidak menunjukkan pengaruh terhadap hubungan leverage dan financial distress.
Pengaruh Good Corporate Governance, Reputasi Audit, Dan Leverage Terhadap Integritas Laporan Keuangan Dengan Moderasi Kualitas Audit Novina, Helvira Aprilia; Muhsin; Juanda Astarani
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6236

Abstract

This research is quantitative research which aims to analyze the influence of Good Corporate Governance, auditor reputation, and leverage on the integrity of financial reports with audit quality as a moderating variable. The research was conducted on mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The data used is secondary data with a purposive sampling method. The data testing techniques used include the classic assumption test, multiple linear regression test, and moderated regression analysis (MRA) test. The research results show that GCG and auditor reputation have no effect, while leverage has a positive effect on the integrity of financial reports. Meanwhile, audit quality is unable to moderate the influence of GCG, auditor reputation, and leverage on the integrity of financial reports. Therefore, companies need to pay attention to factors that can affect the integrity of financial reports, especially related to the company's debt level.    
Peran Sistem Informasi Akuntansi sebagai Instrumen Transparansi Keuangan di Perguruan Tinggi Swasta Felmadefi, Renita; Astarani, Juanda; Yunita, Khristina; Dosinta, Nina Febriana
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7798

Abstract

Financial transparency has become a critical governance issue for private higher education institutions (PHEIs) in Indonesia, where financial dependence on student tuition fees exposes weaknesses in accountability and legitimacy. This study explores the urgency of implementing an integrated Accounting Information System (AIS) as a strategic response to overcome manual financial reporting, data inconsistency, and information asymmetry between management and foundations. Adopting a qualitative case study approach, the research was conducted at a private higher education institution in Pontianak through in-depth interviews, documentation analysis, and observation. Data were analyzed using the Miles, Huberman, and Saldaña interactive model to identify patterns and theoretical linkages among stakeholders. The findings reveal that the absence of an integrated AIS leads to delays, reporting inaccuracies, and weak internal control, reflecting agency problems and limited adherence to good governance principles. From the perspectives of Agency Theory, Stakeholder Theory, and Good Governance Theory, AIS is not merely an administrative tool but a transformative governance instrument that strengthens transparency, accountability, and stakeholder trust. The study implies that digitalizing accounting systems in PHEIs is essential for reducing information asymmetry, improving institutional legitimacy, and advancing financial governance practices within Indonesia’s higher education sector.
Co-Authors ., Rusliyawati Aditya Nugroho Afli Audryna Agustina, Monika Andrianus Andrianus, Andrianus Apriliake, Cahaya Ratna Aswat, Ibnu Ayu Umyana - Desyana, Gita Djunita Permata Indah Ega Erlianti Evaris, Afra Veneranda Felmadefi, Renita Grania Mustika, Ira H Haryono Handi Brata HARYONO Haryono Haryono Hijriah, Amanah Kevin Firmansyah Khristina Yunita Lucky, Della M. Irfani Hendri Margareta Selpini Adelita Muhsin Muhsin Muhsin Nella Yantiana Neltiani, Andini Nicholas Christiansen - Nina Febriana Dosinta Novina, Helvira Aprilia Okpianti, Theodora Okpianti Putra, Reza Sastrowardoyo Putri, Afli Aurora Putri, Kessa Mindabila Putri, Ressi Anugrah Putri, Valencia Limarga Ramani Nabilah, Rina Rusliyawati Saputra, Yuda Stefanny, Stefanny Syahrul Tiya Nurfauziah Tiya Nurfauziah Tyas, Farradesty Cahyaning Veithzal Rivai Zainal Wukuf Dilvan Rafa Yacherin, Faye YANTO YANTO