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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 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 El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi journal of social and economic research NuCSJo : Nusantara Community Service Journal
Christina Dwi Astuti
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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
The Effect of External Audit Quality, Related Party Transactions, Political Connec-tions, Esg Performance and Independent Assurance on Sustainability Reports on Firm Value Sholekha, Ayu; Astuti, Christina Dwi
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.1625

Abstract

This research is based on the importance of companies knowing the factors that can affect the value of the firm in accordance with the development of the times so that the company can continue to survive in success in the long term. This study combines factors related to the company's non-financial performance, including sustainability performance such as ESG performance and the use of independent assurance in sustainability reports as well as other non-financial performance such as the quality of external audits, related party transactions, and political connections to determine the influence of these factors on the firm's value. The method used in this study is a panel data regression analysis method using e-views 9 with a sample of companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The results of this study show that the quality of external audits, related party transactions, political connections, environmental performance (ESG_Environment), social performance to employees (ESG_Social Employees) and the use of independent assurance in sustainability reports have no effect on firm value while, social performance to the community (ESG_Social Community) and governance performance (ESG_Governance) have a positive effect on firm value.
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 INTERPERSONAL INDIVIDU, PENGETAHUAN AKUNTANSI, PERTIMBANGAN PASAR KERJA, DAN PENGHARGAAN FINANSIAL TERHADAP MINAT BERKARIR MENJADI AKUNTAN PUBLIK Atikah Hijriyanah; Alfira Tifa Muliza; Christina Dwi Astuti
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.257

Abstract

Peminatan dalam berkarir adalah kecenderungan seseorang terhadap sesuatu. Karir adalah proses pembelajaran dan peran peluang untuk meningkatkan taraf hidup seseorang. Oleh karena itu, setiap individu berusaha untuk mendambakan kehidupan yang layak secara finansial. Pilihan karir bagi mahasiswa akuntansi tidak terbatas hanya menjadi seorang akuntan, ada pilihan karir yang dapat dijejaki oleh mahasiswa akuntansi tergantung dari beberapa hal yang melatarbelakanginya. Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi mahasiswa akuntansi terhadap minat berkarir menjadi akuntan publik. Metode Penelitian ini menggunakan metode kuantitatif. Sampel pada penelitian ini mahasiswa akuntansi semester 6 ke atas pada universitas di wilayah DKI Jakarta. Teknik pengambilan sampel menggunakan purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 199 Responden dari hasil penyebaran kuesioner yang dibagikan secara online melalui link google form. Pengujian data dilakukan menggunakan Microsoft Excel dan Software IBM SPSS Statistic versi 25. Hasil penelitian ini menunjukkan bahwa Interpersonal Individu (X₁), Pengetahuan Akuntansi (X₂), Pertimbangan Pasar Kerja (X₃) dan Penghargaan Finansial (X₄) berpengaruh positif terhadap Minat Berkarir Menjadi Akuntan Publik (Y).
PENGARUH PEMAHAMAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN MODERNISASI SISTEM PERPAJAKAN TERHADAP KEPATUHAN PAJAK PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI PROVINSI DKI JAKARTA Gratia Easter Sarah Nta'ola; Christina Dwi Astuti
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.268

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai dampak pemahaman perpajakan, sosialisasi perpajakan dan modernisasi sistem terhadap kepatuhan pajak pelaku Usaha Mikro, Kecil dan Menengah (UMKM) di provinsi DKI Jakarta. Populasi dalam penelitian ini adalah pelaku UMKM yang terdaftar sebagai binaan Dinas Perindustrian, Perdagangan, Koperasi, Usaha Kecil dan Menengah (PPKUKM) Provinsi DKI Jakarta. Teknik pengambilan data sampel menggunakan purposive sampling dengan instrumen penelitian berupa kuesioner skala likert 4 poin sebagai pengukuran variabel. Total sampel yang terpilih adalah 203 sampel. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pemahaman perpajakan dan modernisasi sistem berpengaruh positif terhadap kepatuhan pajak dan sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan pajak.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PROGRAM MBKM Andhika Pratama; Christina Dwi Astuti
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.269

Abstract

Penelitian ini bertujuan untuk menganalisis faktor internal dan eksternal apa yang dapat mempengaruhi minat mahasiswa akuntansi untuk mengikuti program Merdeka Belajar-Kampus Merdeka dan menjadi temuan yang dapat menjadi acuan untuk penelitian selanjutnya dengan topik sejenis. Penelitian ini dilakukan karena peneliti belum banyak menemukan penelitian secara khusus yang membahas tentang minat mahasiswa akuntansi untuk mengikuti program Merdeka Belajar-Kampus Merdeka. Penelitian ini menggunakan metode penelitian kuantitatif. Penelitian ini menggunakan data primer sehingga peneliti mendistribusikan kuesioner secara daring melalui Google Form kepada mahasiswa aktif S1 Akuntansi di Universitas Trisakti. Peneliti melakukan tinjauan menyeluruh terhadap 122 mahasiswa akuntansi Universitas Trisakti berdasarkan pada data yang sudah didapat dari penyebaran kuesioner. Hasil penelitian menunjukan bahwa faktor internal seperti pengetahuan dan motivasi secara signifikan berpengaruh terhadap minat mahasiswa akuntansi untuk mengikuti program Merdeka Belajar-Kampus Merdeka. Di sisi lain, lingkungan akademik yang merupakan faktor eksternal tidak berpengaruh signifikan terhadap minat mahasiswa akuntansi untuk mengikuti program MBKM. Temuan ini memberikan wawasan mengenai faktor internal dan eksternal yang perlu diperhatikan oleh lembaga pendidikan dan penyelenggara program serupa untuk meningkatkan partisipasi mahasiswa.
PENGARUH KECERDASAN EMOSIONAL, KEPERCAYAAN DIRI, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Yolanda Citra Melissa; Marchelia Grace; Christina Dwi Astuti
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.275

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kecerdasan Emosional, Kepercayaan Diri, dan Perilaku Belajar terhadap Tingkat Pemahaman Akuntansi. Pengumpulan data dilakukan dengan menyebarkan kuesioner online kepada Mahasiwa Program Studi Akuntansi pada Universitas di Jakarta. Peneliti menyebarkan kuesioner online ke 300 Mahasiswa. Dari total keseluruhan kuesioner yang disebarkan memiliki ketidaksesuaian kriteria sehingga jumlah kuesioner yang dapat digunakan untuk analisis penelitian sebanyak 294 responden. Penelitian ini menggunakan teknik analisis pendekatan kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang dibagikan kepada responden. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: (1) Kecerdasan Emosional berpengaruh positif terhadap Tingkat Pemahaman Akuntansi, (2) Kepercayaan Diri tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi, dan (3) Perilaku Belajar berpengaruh positif terhadap Tingkat Pemahaman Akuntansi.
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.
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 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 Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hidayat, Darra Pradita Indahyanti, Tri 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 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