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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 Ensiklopedia Social Review Jurnal Ilmiah Manajemen Kesatuan 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 Eduvest - Journal of Universal Studies Jurnal Riset Manajemen dan Ekonomi Jurnal Informatika Ekonomi Bisnis Dirkantara Indonesia EBID:Ekonomi Bisnis Digital VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi journal of social and economic research Journal of Ekonomics, Finance, and Management Studies NuCSJo : Nusantara Community Service Journal
Christina Dwi Astuti
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Pengaruh Inovasi Teknologi, Struktur Modal dan Struktur Kepemilikan terhadap Pengungkapan Laporan Keberlanjutan Prastyawan, Riska; Astuti, Christina Dwi
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (823.417 KB) | DOI: 10.37034/infeb.v5i2.203

Abstract

This study aims to examine the effect of Technology Innovation, Capital Structure, Ownership Structure on Sustainability Report Disclosure. The population in this study are Primary Consumer companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The data used is secondary data obtained from the company’s financial statements through the website www.idx.co.id or the websites of each company. The study used a purposive sampling methode with several criteria and the results obtained as many as 161 sample data. Data analysis method using descriptive test, classical assumption test and multiple linear regressions test using SPSS Software 26. The results show that Technology Innovation, Capital Structure, Institutional Ownership, have positive effect on Sustainability Report Disclosure. Foreign Ownership and Managerial Ownership doesn’t have effect on Sustainability Report Disclosure.
Pengaruh Financial Attitudes, Risk Perception, dan Locus of Control Terhadap Invesment Intention Pada Generasi Milenial Lala Lathifah Ariyani; Christina Dwi Astuti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2045

Abstract

Penelitian ini berlandaskan pada perubahan perilaku dalam keuangan mengenai investasi, tingginya minat investasi di masyarakat dalam perdagangan bursa efek menjadikan topik yang perlu dibahas dari sudut pandang perilaku. Dimana dalam penelitian ini menggunakan theory of planned behaviour sebagai teori dalam mengembangkan variabel. Sehingga variabel yang peneliti pilih yaitu financial attitude, risk perception, dan locus of control. Penelitian ini bertujuan untuk menganalisis tentang pengaruh financial attitude, risk perception, dan locus of control terhadap investment intention pada generasi milenial. Lokasi penelitian ini dilakukan di Jakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan pengambilan sampel menggunakan teknik non probability sampling dengan metode purposive sampling. Dalam penelitian ini melibatkan 100 responden yang tersebar DKI Jakarta. Dalam menganlisis data peneliti menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa secara simultan financial attitude, risk perception, dan locus of control berpengaruh positif dan signifikan terhadap Investment Intention.
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
PENGUNGKAPAN EMISI KARBON DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN Pangestika, Friska Oktaviana Widya; Astuti, Christina Dwi
Ensiklopedia Sosial Review Vol 7, No 1 (2025): Volume 7 No 1 Februari 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v7i1.1576

Abstract

Abstract: This research was conducted to test whether there is a positive influence from Disclosure of Carbon Emissions and Environmental Performance on Company Value with Company Size as a control variable. This test uses 234 samples obtained from 78 Consumer Non-Cyclical companies with a time span of 3 years, namely 2021 to 2023. Based on the results of research and hypothesis testing that has been carried out by researchers, the conclusion is as follows: Carbon Emission Disclosure has an effect positive effect on company value, and environmental performance has a positive effect on company value. Keywords: Carbon Emissions, Environmental Performance, Company.
PENGARUH KOMPETENSI AUDITOR, TEKANAN WAKTU, BEBAN KERJA, DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Naibaho, Jessica Gratia; Astuti, Christina Dwi
Ensiklopedia Sosial Review Vol 7, No 1 (2025): Volume 7 No 1 Februari 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v7i1.2183

Abstract

Abstract: The purpose of this research is to determine the effect of auditor competence, time pressure, workload, and auditor experience on the auditor's ability to detect fraud. The population in this research are junior auditors at Public Accounting Firms (KAP) in Jakarta. The type of data used in this study is quantitative data. The sampling technique used convenience sampling with a sample of 138 respondents. The analysis method used in this study is multiple linear regression. The results of the analysis show that the variables of auditor competence and time pressure do not affect the auditor's ability to detect fraud, while workload and auditor experience has a positive effect on the auditor's ability to detect fraud.Keyword : Auditor Competence;Time Pressure;Workload;Aditor Experience;Auditor’s Ability to Detect Fraud
The Influence of Credit Growth, Investment Decisions, Audit Quality, Financial Expertise of Directors and Commissioners on Sustainable Finance Halik, Dini Justika Istiqawaty; Astuti, Christina Dwi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3097

Abstract

This study aims to examine the effect of credit growth, investment decisions, audit quality, and the financial expertise of directors and commissioners on sustainable finance in the Indonesian banking sector. The sample consisted of 47 banks listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023, with a total sample size of 136. The data used is secondary data obtained from financial reports, annual reports, and sustainability reports of banking companies. Data analysis was carried out using the multiple regression method with SPSS version 21. The results of the study show that credit growth has a significant positive effect on sustainable finance, indicating that increasing credit can support the achievement of sustainability goals in the banking sector. On the other hand, investment decisions, audit quality, and the financial expertise of directors and commissioners do not show a significant effect on sustainable finance. This finding suggests that, while other factors are important in corporate management, credit growth remains the primary factor contributing to sustainable finance in the Indonesian banking sector.
The Influence of External Financing, Book-Tax Differences, and Product Diversification on Profit Management Moderated by Managerial Ability Corny, Moh. Ardan Makarim; Astuti, Christina Dwi
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50774

Abstract

This study aims to examine the influence of external financing, book-tax differences, and product diversification on earnings management, with managerial ability as a moderating variable. The data used are panel data from 60 Bursa Efek Indonesia (BEI) infrastructure sector companies from 2019 to 2023, totaling 198 observations obtained using purposive sampling techniques. The results of the study, using the fixed effects model, provide empirical evidence of a significant negative relationship between external financing and earnings management, thus supporting signaling theory and emphasizing the importance of financial reporting transparency to reduce opportunistic earnings management practices. Conversely, book-tax differences have a significant positive effect on earnings management, illustrating how management weighs costs and benefits according to rational choice theory and the existence of principal-agent problems for personal gain. Product diversification has no effect on earnings management. Furthermore, managerial ability is only able to moderate the effect of external financing on earnings management by strengthening the negative relationship between these two variables.
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 Kualitas Sistem, Informasi dan Layanan Sistem ERP Terhadap Kepuasan UMKM JABODETABEK Jasmine Vyrza Qonita; Christina Dwi Astuti; Mulyadi Siregar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9168

Abstract

This research aims to determine the quality of the system, the quality of information, and the quality of service for using the Enterprise Resource Planning (ERP) system on the statisfication of Micro, Small, and Medium Enterprise (MSME) players in the JABODETABEK area. The population in this study were MSME players who used the ERP system for their daily business activities and were in the JABODETABEK area. The sample data collection technique used purposive sampling with a research instrument in the form of a 5-point Likert scale questionnaire as a variable measurement. The number of samples selected was 145 samples. The data analysis method used is Structural Equation Modeling (SEM) analysis. The results showed that system quality, information quality, and service quality had a positive effect on ERP system user satisfaction.
Co-Authors Adies Frima Suryaveni Afnilia, Finni Agnia Cantika Kartikasari Aini, Fitriana Nur Alfira Tifa Muliza Andhika Pratama Andreas Koli Koli Todo Golo Anne Monica Sijabat Aprillida, Thasya Armay Adelia M B Atikah Hijriyanah Audrey Alvania Ayu Aulia Oktaviani Ayu Ekasari Azizah Zulfika Azzahra, Vivi Fachrani Barida Syava Noor Zahra Corny, Moh. Ardan Makarim Dina Mellyana Djanoearko, Rahma Ellok Satiti Endah Sri Wahyuni Fitri Noviera Gratia Easter Sarah Nta'ola Halik, Dini Justika Istiqawaty Hannah Paramita Freed Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hidayat, Darra Pradita Indahyanti, Tri Jasmine Vyrza Qonita Josua Partogi Parasian Pasaribu Juliawaty, Ririn Kefas Anugrah Khristina Curry Kusumaningrum, Meyrina Lala Lathifah Ariyani Leon, Farah Margaretha Lidia Wahyuni Marchelia Grace Marisa, Oktafalia Mochammad Razel Putra Zalna Muliza, Alfira Tifa Mulyadi Siregar Naibaho, Jessica Gratia Nikijuluw, Trixie Elvaretta Nuryadin, Sausan Syahirah Pangestika, Friska Oktaviana Widya Permatasari, Indah Yunita Prastyawan, Riska Putri, Kendra Aulia Husna Rahayu, Upit Arapia Rahmawati, Nesya Kartika RAMADHANI, KAMILA Rifani, Deivy Ridha Saphira, Janice Sholekha, Ayu 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 Zuhdi, Abid Maulana