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Governance Risk Compliance Integration in Analyzing Determinants of Audit Report Lag Novia Wijaya; Anastasia Angelica Halim
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.95250

Abstract

Despite rapid technological disruption and strict regulatory deadlines, there remains limited empirical understanding—particularly in the Indonesian context—of how governance, risk, and compliance (GRC) mechanisms, internal audit leadership characteristics, and firm risk factors jointly influence audit report lag and the timeliness of audited financial reporting. This research aims to acquire empirical evidence on the relationship between audit report lag and various determinants, including earnings volatility, financial distress, internal audit attributes, company size, income sign, and income smoothing, while integrating the governance–risk–compliance (GRC) framework with traditional audit risk factors. Using 440 observations from 110 non-financial firms listed on the Indonesia Stock Exchange (2019–2022) and multiple regression analysis through IBM SPSS Statistics 25, results reveal that financial distress, key audit matters (KAM) disclosure, company size, and income sign significantly affect audit report lag. Financially stable and large companies experience faster audit processes, while loss-making clients are subject to more scrutiny. KAM disclosure fosters auditor accountability, promoting timely, high-quality audits. These findings emphasize the novelty of combining GRC perspectives with established determinants, offering a more holistic approach for reducing audit delays, enhancing transparency, and strengthening investor trust.
ANALISIS PERAN MANAGERIAL OWNERSHIP DAN INTELLECTUAL CAPITAL TERHADAP FIRM VALUE DEVIN DHAMMATTHA; NOVIA WIJAYA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 1 (2026): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v6i1.3444

Abstract

This research was conducted to obtain empirical evidence regarding the influence of managerial ownership, intellectual capital, and other factors on firm value. In this research, there are seven independent variables, namely managerial ownership, intellectual capital, profitability, capital structure, liquidity, firm size, and tax avoidance. This study uses 345 firm-year observations from 115 manufacturing companies listed on the Indonesia Stock Exchange during 2022 -2024. The study employs a purposive sampling method in selecting the sample and uses multiple regression analysis in conducting data analysis. The results of this study indicate that profitability, capital structure, and firm size significantly affect firm value. However, other independent variables such as managerial ownership, intellectual capital, liquidity, and tax avoidance do not have an effect on firm value.
PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK HOTEL DAN RESTORAN SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH FELGI FITRIA MARCELLIN; NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol. 21 No. 1a-2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-2.753

Abstract

The purpose of this research is to know the mechanism and the appropriatness of calculation, payment, and reporting of Tax Hotel and Restaurant to the regulation of Bekasi City Number 14 and 8 in 2011, the effectiveness of Hotel Tax revenue and Restaurant Tax revenue in Bekasi City in 2014-2016, and contribution of Tax Hotel and Restaurant to local revenue of Bekasi City in 2014-2016. This research is to check the appropriation between the real implementation of Hotel Tax and Restaurant Tax and the implementation of Hotel Tax and Restaurant Tax has regulated, in accordance to the tax regulation of Bekasi City Number 14 and 8 in 2011. The method used in this research is descriptive analysis. Data ini this research was obtained from Badan PendapatanDaerah in Bekasi City. The data consist of SPTPD, SSPD, Planning and Realization of Hotel Tax and Restaurant Tax, Planning and Realization of local revenue. The result of this search show the mechanism of calculation, payment, and reporting of Tax Hotel and Restaurant of Bekasi City in 2014-2016 are appropriated to the Regulation of Bekasi City Number 14 and 8 in 2011 and other regulations. The effectiveness grade of Hotel tax and Restaurant tax revenue in Bekasi City 2014-2016 are very effective. Meanwhile, the contribution grade of Hotel tax and Restauran tax to local revenue in 2014-2016 is has less criteria for restaurant tax and very less criteria for hotel tax.
Pelatihan Penyusunan Neraca Saldo Bagi Siswa/i Akuntansi Pada SMK Tri Ratna Gloria Christina Sunny; Veliana Theola; Marvin Putra; Novia Wijaya; Magda Siahaan
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 2 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/w15q9584

Abstract

Pendidikan vokasi (SMK) memiliki peran strategis dalam menghasilkan lulusan yang siap kerja dan kompeten. Program Pengabdian kepada Masyarakat (PKM) ini bertujuan memperkuat fondasi kompetensi akuntansi dasar bagi siswa kelas 10 SMK Tri Ratna, sebagai pijakan untuk memahami materi lanjutan dan kesiapan menghadapi dunia kerja. Kegiatan dilaksanakan pada tanggal 31 Juli 2024 di SMK Tri Ratna Jakarta. Metode pelaksanaan mengombinasikan tutorial teori, praktik langsung, diskusi, dan evaluasi komprehensif, selaras dengan prinsip transfer of training. Materi inti yang disampaikan meliputi Pencatatan dalam Jurnal Umum, Posting ke Buku Besar, Penyusunan Neraca Saldo, dan Fungsi Kartu Persediaan. Analisis hasil menunjukkan bahwa kegiatan ini berhasil mengatasi keterbatasan pemahaman konseptual alur transaksi yang umum dihadapi siswa kelas awal. Melalui bimbingan sistematis pemateri dan asisten dosen, diikuti pemeriksaan menyeluruh terhadap hasil latihan, terjadi penguatan pemahaman teori dan peningkatan kemampuan praktis siswa dalam mempraktikkan siklus pencatatan akuntansi secara akurat dan sistematis. Kesimpulan menunjukkan bahwa PKM efektif memenuhi tujuan strategis. Sebagai rekomendasi, disarankan adanya modul pelatihan lanjutan, pendampingan jangka panjang, dan pemantauan capaian kompetensi secara berkala guna menjamin keberlanjutan program dan mempererat kerja sama mitra.
PENGENALAN DASAR INVESTASI BAGI IBU RUMAH TANGGA SERTA PELAKU UMKM DALAM KOMUNITAS “MAK PINTAR” Deasy Ariyanti Rahayuningsih; Aan Marlinah; Erika Jimena Arylin; Emir Kharismar; Novia Wijaya
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v5i7.11846

Abstract

The aim of the training is to provide basic information about financial investment to prospective novice investors which are housewives and also small medium business actors. They are incorporated as the member of community empowerment for women “Mak Pintar”. The training was held at the PT. Eden Kreasi Indonesia office, Alam Sutera, South Tangerang on March 20, 2024 which were attended by 10 participants and 6 Trisakti School of Management’s lecturers as facilitator. The 10 young mothers as prospective novice investors were introduced about the various financial investment instruments in Indonesia. The training’s benefit for participants were expected not only be wise and knowledgeable in managing their household living expenses but also smart in allocating the financial funds for education savings, stocks and mutual funds in the future. The participants were expected not only become a smart in handling the investment instruments and financial’s decision making but also being able to meet their daily household needs, creating the welfare family and reaching the better life.
Does Board Gender Diversity Weaken the Fraud Pentagon-Driven Financial Statement Fraud? Evidence from Indonesian Manufacturing Firms Novia Wijaya; Nicken Destriana; Benardi Benardi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p209-226.2026

Abstract

Purpose: This study examines whether financial stability, external pressure, ineffective monitoring, and Chief Executive Officer (CEO) tenure raise financial statement fraud risk among Indonesian manufacturing firms and whether board gender diversity moderates these relationships.Research Methodology: We built a balanced panel of 109 Indonesia Stock Exchange (IDX)-listed manufacturing firms via purposive sampling, yielding 327 firm-year observations (2022-2024). Fraud was measured using the Beneish M-Score and analyzed in Stata/MP 17 via conditional fixed-effects logistic regression, cross-validated against a pooled logistic regression with robust standard errors.Results: Financial stability positively and significantly predicted fraud under both estimators. External pressure was significant only in the pooled model, and ineffective monitoring and CEO tenure were not significant. Board gender diversity significantly weakened the ineffective monitoring-fraud link in the primary model; however, this and three other moderations did not survive the robustness check.Conclusions: Governance-moderation effects found under a single estimator may not survive an alternative specification, underscoring the value of testing governance mechanisms with more than one panel estimator.Limitations: The three-year window restricted within-firm variation, excluding several sampled firms from the primary estimation and limiting the detection of some effects.Contributions: To our knowledge, this is the first study to test board gender diversity as a moderator of each Fraud Pentagon mechanism–financial stability, external pressure, ineffective monitoring, and CEO tenure–individually rather than as a single average effect. This study offers Indonesian regulators and audit committees guidance for treating board gender diversity as a fraud-mitigating mechanism rather than an assumed safeguard.
Co-Authors AAN MARLINAH ALEXANDER, NICO Anastasia Angelica Halim Ariesta T.K.P.S. Putri Aristyo Rahadiyan Tedja Ath-Thahir, Lamya Varany Azizah, Rahayu Zahrotul Benardi Benardi Callista, Angela Debora Debora Debora Debora DESTRIANA, NICKEN DEVIN DHAMMATTHA Erika Jimena Arylin FAUZIAH FAUZIAH FELGI FITRIA MARCELLIN FIRNANTI, FRISKA Frecilia, Frecilia Gloria Christina Sunny Kabzeel, Darius Benaya KHARISMAR, EMIR Magda Siahaan Martcelina, Tri Salma Marvin Putra NATASHA SOLY NICKEN DESTRIANA Nicken Destriana PRAJITNO, SUGIARTO Putra, Dennys Pranata Rahayu Zahrotul Azizah Rahayuningsih, Deasy Ariyanti Regi Muzio Ponziani RUDYANTO, ASTRID Sugiarto Prajitno SUPRIATNA, DICKY Sutrisno, Paulina Veliana Theola Widyawati Lekok Yulius Kurnia Susanto