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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuntansi Krida Wacana PENELITIAN DAN KARYA ILMIAH JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Inovasi: Jurnal Ilmiah Ilmu Manajemen BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ilmiah Wahana Pendidikan AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Ekonomi Trisakti Economic Reviews Journal Journal of Social And Economics Research Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Journal of Artificial Intelligence and Digital Business Jurnal Riset Manajemen dan Ekonomi Jurnal Informatika Ekonomi Bisnis Dirkantara Indonesia VISA: Journal of Vision and Ideas El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Authentic Research Jurnal Akuntansi PESHUM
Christina Dwi Astuti
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Pengaruh Perencanaan Pajak, Kebijakan Dividen, Kualitas Audit, dan Beban Pajak Tangguhan terhadap Manajemen Laba Syahla, Aqilah; Astuti, Christina Dwi
INOVASI Vol. 12 No. 1 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i1.p219-231.47579

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh perencanaan pajak, kebijakan dividen, kualitas audit dan beban pajak tangguhan terhadap manajemen laba. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022 dengan jumlah sampel sebanyak 100 perusahaan. Sampel penelitian diambil menggunakan metode purposive sampling. SPSS versi 25 adalah perangkat lunak analisis yang digunakan dalam penelitian ini. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa Perencanaan pajak tidak berpengaruh terhadap manajemen laba, Kebijakan dividen berpengaruh positif terhadap manajemen laba, Kualitas audit tidak berpengaruh terhadap manajemen laba, Beban pajak tangguhan tidak berpengaruh terhadap manajemen laba.
PENGARUH PENGUNGKAPAN CSR, KUALITAS LAPORAN KEUANGAN, KUALITAS AUDIT, MATURITAS UTANG TERHADAP EFISIENSI INVESTASI Yuslian, Nadiya Nurliani Putri; Christina Dwi Astuti
Jurnal Ekonomi Trisakti Vol. 5 No. 1 (2025): April 2025
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i1.22573

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pengungkapan Corporate Social Responsibility (CSR), Kualitas Laporan Keuangan, Kualitas Audit, dan Maturitas Utang terhadap Efisiensi Investasi. Pendekatan kuantitatif digunakan dalam penelitian ini. Laporan tahunan dan laporan keberlanjutan perusahaan dijadikan sebagai data sekunder dalam penelitian ini. Perusahaan pada sektor keuangan yang ada di Bursa Efek Indonesia sebagai sampel penelitian ini, yang mencakup tahun 2019 hingga 2021. Hasil penelitian ini menemukan bahwa Kualias Audit, dan Maturitas Utang berpengaruh positif terhadap Efisiensi Investasi. Sedangkan, Pengungkapan Corporate Social Responsibility (CSR), dan Kualitas Laporan Keuangan tidak memiliki pengaruh terhadap Efisiensi Investasi.
Pengaruh Kesetaraan Gender, Transaksi Pihak Berelasi, dan Modal Intelektual Hijau Terhadap Manajemen Laba Mochammad Razel Putra Zalna; Christina Dwi Astuti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9351

Abstract

                 This study aims to examine the effect of gender equality, related party transactions, and green intellectual capital on earnings management. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2021-2023, totaling 166 observations obtained using purposive sampling technique. This study uses multiple regression analysis methods using SPSS 29.0. The results of this study indicate that partially only gender equality has a negative effect on earnings management. Meanwhile, related party transactions and green intellectual capital have a positive effect on earnings management. The results of this study simultaneously show that gender equality, related party transactions and green intellectual capital have an influence on earnings management.
THE INFLUENCE OF ESG, STRATEGIC SUSTAINABILITY MANAGEMENT, COMPETITIVE ADVANTAGE, AND GOVERNANCE ON FIRM VALUE Aprillida, Thasya; Astuti, Christina Dwi; Wahyuni, Endah Sri
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v20i2.23529

Abstract

This study explores the effects of Environmental, Social, and Governance (ESG) disclosure, strategic sustainability management, competitive advantage, the presence of independent commissioners, and foreign ownership on firm value. The research focuses on a purposively selected sample of 60 firms within the mining and energy sectors. Secondary data were obtained from annual and sustainability reports issued between 2021 and 2023, sourced from the official websites of the respective companies and the Indonesia Stock Exchange (IDX). Utilizing a quantitative research design and multiple linear regression analysis, the results indicate that all five variables have a positive impact on firm value. These findings emphasize the significant role of sustainable business practices in driving corporate value, highlighting the need for companies to maintain transparent and consistent integration of sustainability within their business operations.
PENGARUH GREEN STRATEGY DAN GREEN INVESTMENT TERHADAP CARBON EMISSION DISCLOSURE DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL PEMODERASI Ramadhani, Kamila; Astuti, Christina Dwi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.17244

Abstract

This study aims to examine the effect of Green Strategy and Green Investment on Carbon Emission Disclosure with Media Exposure as a Moderating Variable. This study uses secondary data obtained from sustainability reports and annual reports. The research population is in the energy sector, the transportation and logistics sector, the infrastructure sector, and the basic materials sector from 2019 – 2021 with purposive data analysis for sampling technique, and sample companies in this research were 300 companies and there were 10 outlier data, so the total observation data in this research was 290 companies.  . The data analysis technique used in this research is multiple linear analysis. Further research is suggested to add independent variables that affect disclosure of carbon emissions such as environmental management system and green intellectual capital or expand the corporate sector used in conducting this research such as non-cyclical consumers, cyclical consumers, and technology. The results obtained from this study are that the influence of the green strategy has a positive effect on carbon emission disclosure. The effect of green investment has no positive effect on carbon emission disclosure. Media exposure is able to strengthen the effect of green investment on carbon emission disclosure, but is unable to strengthen the effect of green strategy on carbon emission disclosure
Pengungkapan Emisi Karbon dan Pengungkapan ESG terhadap Efisiensi Investasi dengan Fleksibilitas Keuangan sebagai Variabel Moderasi Nuryadin, Sausan Syahirah; Astuti, Christina Dwi
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.1933

Abstract

This research refers to the current issue related to investment efficiency carried out by major energy and infrastructure companies, which can certainly be influenced by various factors even though sustainable accounting is applied by the company. With this problem, the author raises several variables to obtain knowledge related to the relationship of the influence given by the Carbon Emission Disclosure and ESG Disclosure variables on Investment Efficiency with the Financial Flexibility moderation variable. The analysis method used in this study is a panel data model with purposive sampling technique. In this study, the data used uses secondary data taken from annual reports and sustainability reports on major energy and infrastructure sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. From the results of the research that has been conducted, it can be concluded that the Carbon Emission Disclosure variable has a positive influence on Investment Efficiency, another positive influence is given by ESG Disclosure on Investment Efficiency, and Financial Flexibility moderates or strengthens the influence of Carbon Emission Disclosure on Investment Efficiency, but Financial Flexibility cannot strengthen the influence of ESG Disclosure on Investment Efficiency.  
Pengaruh Pengendalian Internal, Budaya Etis, Komitmen Afektif terhadap Kecenderungan Fraud dengan Kecerdasan Emosional sebagai Variabel Moderasi Djanoearko, Rahma Ellok Satiti; Astuti, Christina Dwi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.899

Abstract

This research aims to look for empirical evidence regarding whether there is an influence of internal control, ethical culture, and affective commitment on fraud tendencies, with emotional intelligence as a moderating variable. This research uses a quantitative method with primary data collected through a questionnaire as a form distributed to employees who work at the company with a related to asset management jobs. A total of 164 respondents were collected in this study who met the respondent criteria. Data processing was carried out using SmartPLS 3.0 software. The research results show that there is a significant negative influence between internal control, ethical culture, and affective commitment on fraud tendencies. Emotional intelligence strengthened the influence of affective commitment on fraud tendencies, but weakened the influence of internal control and ethical culture on fraud tendencies.
Pengaruh Akuntansi Lingkungan dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Sustainability Report Independent Assurance sebagai Variabel Moderasi Kusumaningrum, Meyrina; Astuti, Christina Dwi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.920

Abstract

This research aims to obtain empirical evidence about the influence of environmental costs, environmental accounting information disclosures, Green Human Capital, Green Structural Capital, and Green Relational Capital on firm value with sustainability report independent assurance as a moderating variable. The analytical method used in this research is panel data moderated regression analysis method with purposive sampling technique. The number of observations in this research was 204 basic materials sector companies listed on the IDX in the period 2021 to 2023. The results of this research show that Green Structural Capital dan Green Relational Capital variables have a positive effect on firm value, while the environmental costs, environmental accounting information disclosures, and Green Human Capital variables have no effect on firm value. Meanwhile, the sustainability report independent assurance is not able to strengthen the influence of the environmental costs, environmental accounting information disclosures, Green Human Capital, Green Structural Capital, and Green Relational Capital on firm value.
Pengaruh Financial Stability, External Pressure dan Operational Risk terhadap Pendeteksian Kecurangan Laporan Keuangan Putri, Kendra Aulia Husna; Astuti, Christina Dwi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.923

Abstract

This study aims to examine the effect of financial stability, external pressure, and operational risk on fraudulent financial statements. The population in this study are 27 Banking companies listed on the Indonesian Stock Exchange (IDX) website in the 2019-2022 period. The sample in this study was selected based on the purposive sampling method. Based on predetermined criteria, a total observations of 108 was obtained. The analytical technique used in this study was multiple linear regression. The results of the analysis show that financial stability has a positive effect on fraudulent financial statements, external pressure has no effect on fraudulent financial statements, and operational risk has no effect on fraudulent financial statements.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Kinerja Keuangan, dan Women on Board Terhadap Pengungkapan Emisi Karbon Barida Syava Noor Zahra; Christina Dwi Astuti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (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.v6i2.6683

Abstract

This study aims to examine the effect of institutional ownership, managerial ownership, financial performance, and women on board on carbon emission disclosure. The research utilize secondary data in the form of annual reports and sustainability reports of the companies. The population of this study consists of companies in the energy, infrastructure, and industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The data collection method employed in this study is purposive sampling with unbalanced data. A total of 147 companies data points met the criterias. The data analysis method used is quatitative, utilizing SPSS 30 for multiple linear regression analysis. The results of this study indicate that financial performance has a positive effect on carbon emission disclosure, while institutional ownership, managerial ownership, and women on board have no effect on carbon emission disclosure
Co-Authors Adies Frima Suryaveni Adriansyah Damara Putra Afnilia, Finni Agnia Cantika Kartikasari Alfira Tifa Muliza Alif Malik Muchlisin Andhika Pratama Andreas Koli Koli Todo Golo Anne Monica Sijabat Annisa Annisa Aprillida, Thasya Armay Adelia M B Atikah Hijriyanah Ayu Aulia Oktaviani Azizah Zulfika Azzahra, Vivi Fachrani Bangsawan, Ragah Abung Barida Syava Noor Zahra Dina Mellyana Djanoearko, Rahma Ellok Satiti Endah Sri Wahyuni Fitri Noviera Gratia Easter Sarah Nta'ola Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Josua Partogi Parasian Pasaribu Juliawaty, Ririn Kefas Anugrah Khamaini, Ryan Achmad Khristina Curry Kusumaningrum, Meyrina Lala Lathifah Ariyani Lestari, Dian Ayu Lidia Wahyuni Luky, Lila Ariana Marchelia Grace Martian, Vanesa Mochammad Razel Putra Zalna Nikijuluw, Trixie Elvaretta Nuryadin, Sausan Syahirah Permatasari, Indah Yunita Prastyawan, Riska Putri, Kendra Aulia Husna Rahayu, Upit Arapia Rahmawati, Nesya Kartika RAMADHANI, KAMILA Rifani, Deivy Ridha Safitri, Putri Nuraeni Saphira, Janice Setyaningrum, Vina Sinaga, Amelia Suciati, Anugerah Putri Supandi, Serlin Syachyadi, Ilham Syahla, Aqilah Syandra Putri Tryaswati Wahyuni Rusliyana Sari Wanadri, Chandra Wati Wati Yana, Via Sukma Yanti, Harti Budi Yolanda Citra Melissa Yuniarto, Fajar Eka Yuslian, Nadiya Nurliani Putri Zidan Zahran Zuhdi, Abid Maulana