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Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi Fanisa Anggita Putri; Dewi Saptantinah Puji Astuti
Transformasi: Journal of Economics and Business Management Vol. 3 No. 3 (2024): September : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v3i3.1899

The research conducted aims to test and analyze the effect of corporate social responsibility on financial performance with good corporate governance as a moderating variable in LQ45 companies on the Indonesia Stock Exchange in 2019-2022. The population used, namely LQ45 indexed companies on the Indonesia Stock Exchange, totals 62 companies in 2019-2022. The analysis uses purposive sampling with a total sample used in the study totaling 16 companies in 2019-2022. The research used secondary data in its annual reports and sustainability reports. Linear regression analysis and regression analysis with moderating variables are uses in analyzing data. The research shows that corporate social responsibility has a significantly positive effect on financial performance and good corporate governance cannot moderate the effect of corporate social responsibility on financial performance.

Pengaruh Akuntabilitas dan SPI terhadap Kualitas Laporan Keuangan dengan Peran Audit Internal Sebagai Variabel Moderasi Ardani Moresca Putu Wijaya; Dewi Saptantinah Puji Astuti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to empirically examine the influence of accountability and internal control systems on the quality of financial reports with the role of internal audit as a moderating variable (survey of internal auditors at the Karisidenan Surakarta regional inspectorate office). The type of research used is quantitative research with the data source used being primary data. Data collection in this research was carried out by distributing questionnaires to internal auditors who worked at the Surakarta Karisidenan regional inspectorate office. This research used a purposive sampling type, obtaining 107 samples which were tested with SPSS 25. The results show that accountability has a significant positive effect on the quality of financial reports. The internal control system has a significant positive effect on the quality of financial reports. The role of internal audit cannot moderate the influence of accountability on the quality of financial reports. The role of internal audit cannot moderate the influence of the control system on the quality of financial reports.

Pengaruh Perputaran Persediaan, Likuiditas dan Profitabilitas Terhadap Kualitas Laba Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Sri Rejeki; Dewi Saptantinah Puji Astuti
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2043

The aim of this research is to determine the significance of the influence of inventory turnover, liquidity and profitability on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses quantitative data, secondary data sources are company financial report. The number of samples in this research is 21 companies, sampling uses a purposive sampling method. The data collection method used is documentation methods, obtained from the official website www.idx.co.id and the official website of the food and beverage sub-sector company. The data analysis technique used is multiple linear regression analysis. The result of the t test study state that inventory turnover and liquidity has no significant effect on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period, while profitability has a significant negative effect on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research only uses food and beverage sub-sector companies as the object and uses three variables. Future researchers are expected to expand the research object and add other variables such as currency exchange rates, shipping costs, profit growth, accounts receivable turnover.

The Effect of Information Technology and Facilitating Conditions on Audit Risk (Survey of Public Accounting Firms throughout Central Java) Astuti, Dewi Saptantinah Puji; Mardayanti, Leni
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1713

This study addresses the research gap concerning the factors influencing Audit Risk in Public Accounting Firms, particularly the limited empirical evidence on the roles of Information Technology and Facilitating Conditions. Audit risk arises when auditors issue inappropriate opinions on financial statements containing material misstatements, which can undermine financial accountability and stakeholder trust. This research investigates how Information Technology and Facilitating Conditions affect Audit Risk in Public Accounting Firms located in Central Java. Using a descriptive quantitative approach, data were collected via structured questionnaires from 60 purposively selected auditors with a minimum of three years of experience across various audit engagements. The variables measured include components of Audit Risk (Inherent Risk, Control Risk, Detection Risk), Information Technology (use of AI and cloud computing), and Facilitating Conditions (knowledge, resources, compatibility, and ease of use). Data analysis was performed using SPSS software, incorporating validity and reliability tests, as well as classical assumption tests such as normality, multicollinearity, autocorrelation, and homoscedasticity, followed by multiple linear regression analysis. The findings reveal that Information Technology has a negative but statistically insignificant effect on Audit Risk, while Facilitating Conditions exhibit a positive and significant influence. Collectively, both variables significantly impact Audit Risk. These results highlight the critical role of organizational support systems in mitigating audit risk, suggesting that improvements in facilitating conditions may be more influential than technology adoption alone in the context of auditing practices.

Efektivitas Implementasi Aplikasi Coretax, Kewajiban Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi. Studi Kasus Wajib Pajak Orang Pribadi Di KPP Pratama Surakarta Lusianawati Aprilani; Dewi Saptantinah Puji Astuti
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.289

Penelitian ini bertujuan untuk menganalisis pengaruh Efektivitas Implementasi Aplikasi Coretax, Kewajiban Perpajakan Terhadap Kepatuhan Wajib Pajak dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi. Studi kasus Wajib Pajak Orang Pribadi di KPP Pratama Surakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer sebagai sumber utama. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi di KPP Pratama Surakarta. Pengambilan sampel dilakukan menggunakan teknik purposive sampling, dengan jumlah responden sebanyak 100 mahasiswa. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autokorelasi, dan uji hipotesis menggunakan uji regresi linear berganda, uji F, uji t, uji R2, Uji Regresi Moderasi. Dengan menggunakan SPSS 23. Hasil penelitian menunjukkan bahwa: (1) Efektivitas Impementasi Aplikasi Coretax berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak, (2) Kewajiban Perpajakan berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak, (3) Sosialisasi Perpajakan tidak dapat memoderasi Pengaruh Efektivitas Implementasi Aplikasi Coretax Terhadap Kepatuhan Wajib Pajak. (4) Sosialisasi Perpajakan tidak dapat memoderasi pengaruh Kewajiban Perpajakan Terhadap Kepatuhan Wajib Pajak.

PERAN PENDIDIKAN DALAM MEMODERASI PENGARUH LITERASI DIGITAL DAN KETERAMPILAN WIRAUSAHA TERHADAP KINERJA UMKM KULINER DI KOTA SURAKARTA Cindy Intan Kusumawati; Dewi Saptantinah Puji Astuti
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.1004

Penelitian yang berjudul "Pengaruh Literasi Digital dan Keterampilan Wirausaha terhadap Kinerja UMKM dengan Pendidikan sebagai Variabel Moderasi (Survei pada Usaha Mikro dan Kecil Bidang Kuliner Kota Surakarta)" ini bertujuan untuk menganalisis pengaruh literasi digital dan keterampilan wirausaha terhadap kinerja UMKM, dengan pendidikan sebagai variabel moderasi. Latar belakang penelitian ini didasarkan pada kenyataan bahwa banyak pelaku UMKM, khususnya di sektor kuliner di Kota Surakarta, masih menghadapi berbagai kendala dalam memanfaatkan teknologi digital secara optimal. Permasalahan utama yang dihadapi adalah rendahnya literasi digital dan keterampilan kewirausahaan, yang berdampak pada stagnasi pertumbuhan dan rendahnya daya saing usaha mereka di tengah persaingan pasar yang semakin kompetitif. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, yang dilakukan melalui penyebaran kuesioner kepada 162 pelaku usaha mikro dan kecil di bidang kuliner. Sebelum dilakukan analisis data, peneliti melakukan serangkaian uji instrumen, termasuk uji validitas dan reliabilitas, untuk memastikan bahwa setiap indikator dalam kuesioner layak digunakan dan dapat mengukur konstruk secara konsisten. Selain itu, pengujian asumsi klasik seperti normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas juga dilakukan guna memenuhi syarat validitas model regresi. Hasil dari uji tersebut menunjukkan bahwa seluruh instrumen dalam penelitian ini valid dan reliabel, serta semua asumsi klasik terpenuhi, sehingga analisis regresi dapat dilakukan dengan akurat. Analisis data dilakukan dengan menggunakan regresi linier berganda serta analisis Moderated Regression Analysis (MRA) untuk melihat efek moderasi dari pendidikan. Hasil penelitian menunjukkan bahwa baik literasi digital maupun keterampilan wirausaha memberikan pengaruh positif dan signifikan terhadap kinerja UMKM. Selain itu, pendidikan terbukti mampu memperkuat hubungan antara literasi digital dengan kinerja usaha, namun tidak memiliki peran dalam memoderasi hubungan antara keterampilan wirausaha dan kinerja UMKM. Temuan ini menekankan pentingnya peningkatan kapasitas digital dan kemampuan kewirausahaan pelaku UMKM sebagai strategi utama dalam mendukung keberlanjutan dan pertumbuhan usaha. Di sisi lain, pendidikan formal berfungsi sebagai katalis dalam pemanfaatan teknologi digital, tetapi tidak serta-merta meningkatkan efektivitas keterampilan wirausaha secara langsung.

PERAN PENDIDIKAN DALAM MEMODERASI PENGARUH LITERASI DIGITAL DAN KETERAMPILAN WIRAUSAHA TERHADAP KINERJA UMKM KULINER DI KOTA SURAKARTA Cindy Intan Kusumawati; Dewi Saptantinah Puji Astuti
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.1004

Penelitian yang berjudul "Pengaruh Literasi Digital dan Keterampilan Wirausaha terhadap Kinerja UMKM dengan Pendidikan sebagai Variabel Moderasi (Survei pada Usaha Mikro dan Kecil Bidang Kuliner Kota Surakarta)" ini bertujuan untuk menganalisis pengaruh literasi digital dan keterampilan wirausaha terhadap kinerja UMKM, dengan pendidikan sebagai variabel moderasi. Latar belakang penelitian ini didasarkan pada kenyataan bahwa banyak pelaku UMKM, khususnya di sektor kuliner di Kota Surakarta, masih menghadapi berbagai kendala dalam memanfaatkan teknologi digital secara optimal. Permasalahan utama yang dihadapi adalah rendahnya literasi digital dan keterampilan kewirausahaan, yang berdampak pada stagnasi pertumbuhan dan rendahnya daya saing usaha mereka di tengah persaingan pasar yang semakin kompetitif. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, yang dilakukan melalui penyebaran kuesioner kepada 162 pelaku usaha mikro dan kecil di bidang kuliner. Sebelum dilakukan analisis data, peneliti melakukan serangkaian uji instrumen, termasuk uji validitas dan reliabilitas, untuk memastikan bahwa setiap indikator dalam kuesioner layak digunakan dan dapat mengukur konstruk secara konsisten. Selain itu, pengujian asumsi klasik seperti normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas juga dilakukan guna memenuhi syarat validitas model regresi. Hasil dari uji tersebut menunjukkan bahwa seluruh instrumen dalam penelitian ini valid dan reliabel, serta semua asumsi klasik terpenuhi, sehingga analisis regresi dapat dilakukan dengan akurat. Analisis data dilakukan dengan menggunakan regresi linier berganda serta analisis Moderated Regression Analysis (MRA) untuk melihat efek moderasi dari pendidikan. Hasil penelitian menunjukkan bahwa baik literasi digital maupun keterampilan wirausaha memberikan pengaruh positif dan signifikan terhadap kinerja UMKM. Selain itu, pendidikan terbukti mampu memperkuat hubungan antara literasi digital dengan kinerja usaha, namun tidak memiliki peran dalam memoderasi hubungan antara keterampilan wirausaha dan kinerja UMKM. Temuan ini menekankan pentingnya peningkatan kapasitas digital dan kemampuan kewirausahaan pelaku UMKM sebagai strategi utama dalam mendukung keberlanjutan dan pertumbuhan usaha. Di sisi lain, pendidikan formal berfungsi sebagai katalis dalam pemanfaatan teknologi digital, tetapi tidak serta-merta meningkatkan efektivitas keterampilan wirausaha secara langsung.

Exploring Ethical Decision-Making in Forensic Accounting: Professional Moral Agency amid Corporate Scandals Ramandei, Pilipus; Faisal; Marjono; Putranto, Panji; Astuti, Dewi Saptantinah Puji
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3777

The growing complexity of corporate misconduct has placed forensic accountants in high-risk ethical environments, where professional objectivity is often tested by legal ambiguity, organizational pressure, and institutional interests. This study aims to explore how professional moral agency is exercised by forensic accountants in high-stakes investigations, particularly when ethical decision-making extends beyond formal codes toward personal integrity and moral reasoning. Using a qualitative interpretative phenomenological approach, data were gathered from in-depth interviews with twelve certified forensic accountants involved in cases of financial fraud, asset misappropriation, and governance failures. The findings reveal that professional moral agency is exercised through an ongoing negotiation between professional standards, internalized ethical values, and situational pragmatism. Key mechanisms that influence ethical conduct include the presence (or absence) of organizational ethical infrastructure, the strength of moral identity, and the perceived legitimacy of institutional authority. In cases of acute ethical conflict, participants often rely on moral intuition, boundary-setting behavior, or even voluntary disengagement from assignments that compromise their professional integrity. This study contributes to forensic accounting by highlighting the importance of moral agency and ethical resilience as foundational elements in sustaining professional integrity beyond regulatory compliance and technical expertise.

Pengaruh Transformasi Digital terhadap Kualitas Hasil Audit dengan Kompetensi Auditor sebagai Variabel Moderasi pada KAP Yogyakarta Rafidah Rahadatul Aisy; Dewi Saptantinah Puji Astuti
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 2 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i2.3036

Digital transformation brings significant changes in data processing, including the audit process carried out by auditors in producing quality audit reports. This study shows that auditors are required to be able to adapt to these changes, both in terms of skills and knowledge, in order to implement digital-based audit data processing programs. The data used this study were obtained through the distribution of questionnaires to Public Accounting Firms (KAP) in Yogyakarta. The research method applied was quantitative. The population of this study consisted of all auditore in 17 KAPs in Yogyakarta listed in the IAPI Directory in 2025, and the sample used was 67 respondents. The results indicate that digital transformation has a significant positive effect on audit quality, while auditor competence does not moderate the effect of digital transformation on audit quality.

Pengaruh Layanan Digital, Aspek Permodalan, dan Growth Opportunity Terhadap Kinerja Keuangan Perbankan Sherlina Nur Aprilia; Dewi Saptantinah Puji Astuti
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6035

This study aims to analyse the significance of digital services, capital structure and growth opportunities on the financial performance of banks. The population of interest in this study comprises digital banks registered with the Financial Services Authority (OJK) between 2021 and 2023. The sample comprises 12 banks, selected using a non-probability sampling technique and a purposive sampling method. This is a quantitative study, with secondary data sourced from financial and annual banking reports. Multiple linear regression analysis was performed using the IBM SPSS Statistics version 24 computer program. The results of this study indicate that digital services have no significant effect on the financial performance of banks, while capital aspect and growth opportunities have a negative and significant effect on the financial performance of banks.

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