Articles
<![CDATA[Pengaruh Hal Audit Utama, Kompleksitas Operasi, dan Komite Audit Terhadap Ketidaktepatan Waktu Pelaporan Audit ]]>
<![CDATA[Hannah Paramita Freed]]>;
<![CDATA[Christina Dwi Astuti]]>;
<![CDATA[Mulyadi Siregar]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i10.9256
<![CDATA[This study aims to determine the effect of key audit matters, complexity operation and audit committee on audit report lag. The quantitative method used in this study uses secondary data sources in the form of annual reports and audited financial statements. The samples in this study consist of companies in the Properties & Real Estate industry which are listed on the Indonesia Stock Exchange (IDX), selected using the purposive sampling technique. The number of samples is 144 companies with 152 observations during the 2022–2023 period. Multiple linear regression analysis method was used as hypothesis testing in this study. The results of this study indicate that audit committee has a negative effect on audit report lag. Meanwhile, key audit matters and complexity operation have no effect on audit report lag.]]>
<![CDATA[Pengaruh Kesetaraan Gender, Transaksi Pihak Berelasi, dan Modal Intelektual Hijau Terhadap Manajemen Laba ]]>
<![CDATA[Mochammad Razel Putra Zalna]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v6i10.9351
<![CDATA[ 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.]]>
<![CDATA[Pengaruh Kesetaraan Gender, Transaksi Pihak Berelasi, dan Modal Intelektual Hijau Terhadap Manajemen Laba ]]>
<![CDATA[Mochammad Razel Putra Zalna]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v6i10.9351
<![CDATA[ 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.]]>
<![CDATA[Penyuluhan Tentang Strategi Pemasaran Digital Untuk UMKM Bagi Siswa Sekolah Kewirausahaan Bina Amanah Cordova ]]>
<![CDATA[Ekasari, Ayu]]>;
<![CDATA[Margaretha, Farah]]>;
<![CDATA[Astuti, Christina Dwi]]>;
<![CDATA[Marisa, Oktafalia]]>;
<![CDATA[Indahyanti, Tri]]>;
<![CDATA[Hidayat, Darra Pradita]]>
<![CDATA[ NuCSJo : Nusantara Community Service Journal Vol. 1 No. 4 (2025) ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Publikasi Ilmiah ]]>
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DOI: 10.70437/erhge127
<![CDATA[Data dari Kementerian Koperasi dan UKM menunjukkan ada 64 juta UMKM di seluruh Indonesia yang menyumbang sekitar 60.5% terhadap Produk Domestik Bruto Indonesia dan menyerap kurang lebih 97% total tenaga kerja (Redaksi, 2025). Masih dari Redaksi ( 2025) Pemerintah telah merancang berbagai program untuk pengembangan UMKM seperti digitalisasi,pemberian Kredit Usaha Rakyat (KUR) dengan syarat dan bunga ringan, perlindungan terhadap UMKM melalui regulasi serta penyuluhan, pelatihan dan pendampingan. Pengabdian Kepada Masyarakat yang dilaksanakan oleh Fakultas Ekonomi dan Bisnis Universitas Trisakti bertujuan memberi pemahaman kepada para siswa Sekolah Bina Amanah Kewirausahaan Cordova di Jurang Mangu, Tangerang Selatan mengenai pentingnya mempromosikan usaha mereka melalui strategi komunikasi pemasaran digital yang tepat. Penyuluhan ini dilandasi oleh berkembangnya berbagai cara promosi yang memanfaatkan teknologi digital dan belum banyak dipraktekkan oleh para siswa yang juga merupakan pelaku UMKM. Metode penyuluhan yang digunakan adalah presentasi materi, tanya jawab serta diskusi. Sebelum dan setelah penyuluhan , peserta diminta menjawab pertanyaan tentang strategi komunikasi pemasaran digital. Dari hasil analisa jawaban peserta, terdapat peningkatan pemahaman mereka mengenai strategi komunikasi pemasaran digital. Dengan demikian, penyuluhan tentang strategi komunikasi pemasaran digital ini cukup berhasil dan dapat ditindaklanjuti untuk memberikan pelatihan praktek menggunakan pemasaran digital.]]>
<![CDATA[THE INFLUENCE OF ESG, STRATEGIC SUSTAINABILITY MANAGEMENT, COMPETITIVE ADVANTAGE, AND GOVERNANCE ON FIRM VALUE ]]>
<![CDATA[Aprillida, Thasya]]>;
<![CDATA[Astuti, Christina Dwi]]>;
<![CDATA[Wahyuni, Endah Sri]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/v20i2.23529
<![CDATA[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.]]>
<![CDATA[PENGARUH GREEN STRATEGY DAN GREEN INVESTMENT TERHADAP CARBON EMISSION DISCLOSURE DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Ramadhani, Kamila]]>;
<![CDATA[Astuti, Christina Dwi]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i2.17244
<![CDATA[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]]>
<![CDATA[The Effect of External Audit Quality, Related Party Transactions, Political Connec-tions, Esg Performance and Independent Assurance on Sustainability Reports on Firm Value ]]>
<![CDATA[Sholekha, Ayu]]>;
<![CDATA[Astuti, Christina Dwi]]>
<![CDATA[ Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies ]]>
Publisher : <![CDATA[Green Publisher Indonesia ]]>
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DOI: 10.59188/eduvest.v4i9.1625
<![CDATA[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.]]>
<![CDATA[Pengungkapan Emisi Karbon dan Pengungkapan ESG terhadap Efisiensi Investasi dengan Fleksibilitas Keuangan sebagai Variabel Moderasi ]]>
<![CDATA[Nuryadin, Sausan Syahirah]]>;
<![CDATA[Astuti, Christina Dwi]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press) ]]>
Publisher : <![CDATA[IAI Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/visa.v4i2.1933
<![CDATA[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. ]]>
<![CDATA[PENGARUH INTERPERSONAL INDIVIDU, PENGETAHUAN AKUNTANSI, PERTIMBANGAN PASAR KERJA, DAN PENGHARGAAN FINANSIAL TERHADAP MINAT BERKARIR MENJADI AKUNTAN PUBLIK ]]>
<![CDATA[Atikah Hijriyanah]]>;
<![CDATA[Alfira Tifa Muliza]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023 ]]>
Publisher : <![CDATA[Ikatan Dosen Menulis ]]>
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DOI: 10.54783/jser.v5i2.257
<![CDATA[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).]]>
<![CDATA[PENGARUH PEMAHAMAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN MODERNISASI SISTEM PERPAJAKAN TERHADAP KEPATUHAN PAJAK PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI PROVINSI DKI JAKARTA ]]>
<![CDATA[Gratia Easter Sarah Nta'ola]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023 ]]>
Publisher : <![CDATA[Ikatan Dosen Menulis ]]>
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DOI: 10.54783/jser.v5i2.268
<![CDATA[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.]]>
