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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 JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKOBIS DEWANTARA Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan AKMENIKA Buletin Poltanesa Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI EQUATOR Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Educoretax Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Akuntansi dan Keuangan Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Electronic Journal of Education, Social Economics and Technology Jurnal Akuntansi, Keuangan dan Perpajakan Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Akurasi
Juanda Astarani
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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.
Analisis Pengaruh Kebijakan Dividen, Ukuran Perusahaan dan Keputusan Investasi terhadap Nilai Perusahaan pada Perusahaan Sektor Industri yang Terdaftar di BEI Periode 2020-2024 Lilis Natalia; Juanda Astarani; Sari Rusmita
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5719

Abstract

This study aims to analyze the effect of dividend policy, company size, and investment decisions on company value in the industrial sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. Company value is proxied using the Price to Book Value (PBV) ratio. Meanwhile, dividend policy is measured through the Dividend Payout Ratio (DPR), company size is represented by the natural logarithm of total assets (Ln Total Assets), and investment decisions are measured by the Price Earnings Ratio (PER). The research method applied is quantitative with a descriptive associative approach. Purposive sampling was used, resulting in 60 observations from 12 industrial companies during the five-year research period. Data analysis was performed using multiple linear regression techniques with statistical software. The findings reveal that, partially, dividend policy and investment decisions do not have a significant effect on company value. On the other hand, company size has a significant effect. Simultaneously, the three independent variables together showed a significant effect on company value. The implications of these results are expected to be a strategic consideration for company management and investors in their efforts to increase company value.
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.
Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan pada POLRESTA Pontianak Kota Agustina, Monika; Haryono, Haryono; Astarani, Juanda; Rusliyawati, Rusliyawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10130

Abstract

This study aims to analyze the influence of human resource (HR) competence, the use of information technology, and internal control systems on the quality of financial statements at Polresta Pontianak Kota. The research employed an associative approach using a survey method through questionnaires distributed to 35 respondents from divisions directly involved in financial management. Data analysis techniques included validity and reliability tests, classical assumption tests, multiple linear regression, as well as partial (t-test) and simultaneous (F-test) hypothesis testing. The results indicate that HR competence in accounting and internal control systems have a positive and significant effect on the quality of financial statements, while the use of information technology does not have a significant effect. Simultaneously, the three independent variables significantly affect the quality of financial statements, with a contribution of 41.9%, while the remaining 58.1% is explained by other factors outside this study. These findings emphasize the importance of improving HR competence and strengthening internal control systems to produce reliable, transparent, and accountable financial statements within Polresta Pontianak Kota.
Co-Authors ., Rusliyawati Adelita, Margareta Selpini Aditya Nugroho Afli Audryna Agustina, Monika AHMADI Alviansyah, Ikhlas Andrianus Andrianus, Andrianus Apriliake, Cahaya Ratna Aswat, Ibnu Desyana, Gita Djunita Permata Indah Djunita Permata Indah Ega Erlianti Eko Supriyanto Elok Heniwati Evaris, Afra Veneranda Felmadefi, Renita Firmansyah, Kevin Grania Mustika, Ira H Haryono Handi Brata HARYONO Haryono Haryono Hijriah, Amanah Ibnu Aswat Ika Nur Azmi Ikhsan, Syarbini Kalimantari, Ria Nursani Putri Karpriana, Angga Permadi Khairunnisa, Nabila Khristina Yunita Laksono, Tegar Lilis Natalia Lucky, Della M. Irfani Hendri Muhammad Anshari, Muhammad MUHAMMAD FAHMI Muhsin Muhsin Muhsin Nella Yantiana Neltiani, Andini Nina Febriana Dosinta Noviana Rahmadini Novina, Helvira Aprilia Okpianti, Theodora Okpianti Oktafiani, Wanda Michelia Putra, Reza Sastrowardoyo Putri, Afli Aurora Putri, Kessa Mindabila Putri, Ressi Anugrah Putri, Valencia Limarga Rafa, Wukuf Dilvan Ramani Nabilah, Rina Rusliyawati Saputra, Yuda Sari Rusmita Shiddiq, Cahyo Stefanny, Stefanny Syahbandi Syahbandi Syahrul Tiya Nurfauziah Tyas, Farradesty Cahyaning Veithzal Rivai Zainal Verbie Vionika, Margareth Yacherin, Faye Yantiana, Nella YANTO YANTO