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All Journal EL-MUHASABA Jurnal Pekommas Jurnal Akuntansi Multiparadigma Asian Journal of Accounting Research AFRE Accounting Financial Review International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Educational Research and Social Sciences (IJERSC) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Advanced Research (IJAR) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Kajian Akuntansi IIJSE Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Innovation Business Management and Accounting Journal
Grahita Chandrarin
Universitas Merdeka Malang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Role Of Tax Amnesty In Moderating The Effect Of Taxpayer Commitment On Tax Compliance In Individual Taxpayers In Kudus Regency In 2022 Abdurrosid, Edi Wicaksono; Chandrarin, Grahita; Zuhroh, Diana
International Journal of Educational Research & Social Sciences Vol. 4 No. 1 (2023): February 2023
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v4i1.578

Abstract

The research objective is to test tax compliance with tax amnesty which moderates the influence of the taxpayer's commitment to tax compliance. The research design uses causality research which serves to represent tax compliance. The research sample used individual taxpayers in Kudus Regency, amounting to 100 respondents. The results of the study explain that the commitment of taxpayers is not able to increase tax compliance. In addition, tax amnesty is capable of moderating which means strengthening the relationship between taxpayer commitments and tax compliance. However, individual taxpayers still perceive that the tax amnesty is not on target, so that in the end the government is advised to issue a tax amnesty policy in the future
The Moderating Role of Audit Quality in the Relationship Between Financial Performance and Firm Value: A Study of Indonesian Banking Companies (2014-2023) Ahmad Jibrail; Grahita Chandrarin; Prihat Assih
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol. 11 No. 1 (2026): February Soial and Humanities
Publisher : Universitas Syiah Kuala and Collaboration Yayasan Yusda Edu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66052/sejarah.v11i1.441

Abstract

This study examines the moderating role of audit quality in the relationship between financial performance and firm value in the Indonesian banking sector from 2014 to 2023. Utilizing a quantitative explanatory design with Moderated Regression Analysis (MRA) and Random Effects models, the research analyzes panel data from banking companies listed on the Indonesia Stock Exchange (IDX). The financial performance variables investigated include Return on Assets (ROA), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM), with firm value measured by Price to Book Value (PBV). Audit quality is proxied by the engagement of Big Four accounting firms. The findings indicate that CAR, ROA, and LDR significantly influence firm value. A key discovery is that audit quality significantly moderates these relationships: it strengthens the effect of ROA but weakens the impact of CAR and LDR on firm value, while demonstrating no significant moderating effect on the NIM relationship. The results underscore the critical role of high-quality external audits as a governance mechanism that enhances the credibility of financial reporting, mitigates information asymmetry, and thereby shapes how financial performance is valued by the market.
Kinerja Keuangan sebagai Variabel Moderasi dalam Hubungan Intellectual Capital dan Pengungkapan Keberlanjutan pada Perusahaan Pertambangan di BEI Sagita Divani Aris Tianti; Grahita Chandrarin
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3556

Abstract

Studi ini bertujuan untuk menganalisis pengaruh intellectual capital yang terdiri atas human capital, structural capital, dan relational capital terhadap pengungkapan keberlanjutan, dengan kinerja keuangan sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa seluruh komponen intellectual capital berpengaruh positif terhadap pengungkapan keberlanjutan. Selain itu, kinerja keuangan yang diproksikan dengan Return on Assets (ROA) terbukti mampu memoderasi hubungan antara intellectual capital dan pengungkapan keberlanjutan. Temuan ini menegaskan bahwa intellectual capital yang kuat, didukung oleh kinerja keuangan yang optimal, berperan penting dalam mendorong praktik keberlanjutan perusahaan.
Pressure and Opportunity on Financial Statement Fraud with Political Connection as a Moderating Variable Sumara Aslira; Grahita Chandrarin; Diana Zuhroh
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.14468

Abstract

This research aims to examine and analyze the influence of pressure and oppor-tunity on financial statement fraud with political connection as a moderating va-riable, and is expected to assist stakeholders in decision-making. One way to detect financial statement fraud is by using the Altman Z-Score analy-sis, which consists of three measurement variables to generate a financial state-ment fraud score. The sample used in this study consists of 92 companies from a population of 147 companies in the consumer cyclical sector listed on the Indonesia Stock Exchange from 2019-2022, with a total sample of 368 companies. The type of this research is quantitative research, and the sampling technique used is purposive sampling. The ana-lysis used is moderate regression ana-lysis. This study shows that pressure has a significant relationship with financial statement fraud, while opportunity does not affect the potential for financial statement fraud. Political connection can effectively moderate pressure in relation to financial statement fraud, but it cannot moderate opportunity in relation to financial statement fraud. JEL Classification: G34, M42, C38 DOI: https://doi.org/10.26905/afr.v7i3.14468
Improving Employee Performance through Digitalization and Skilling Processes Hadiansyah Hadiansyah; Grahita Chandrarin; Bambang Supriadi
Innovation Business Management and Accounting Journal Vol. 3 No. 3 (2024): July - September
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.036

Abstract

This research aims to describe digitalization, work skills, job satisfaction and employee performance and improve employee performance through the digitalization process and skills in shipping companies. The number of samples in this study was 165 people. The causal relationship between variables will be tested using the SEM analysis model. This research found that the digitalization of shipping companies' departure information and ship arrival notifications creates ease of work, which impacts employee performance in terms of quality and quantity achieved by employees. Work skills for implementing digitalization, such as inaportnet ship services, especially in terms of communication, improve the quality and quantity of employee performance. Thus, increasing employee performance has been influenced by digitalization and skills. Several theoretical and practical implications, as well as implications for further research, this research can contribute to improving employee performance. For policymakers, it becomes input in formulating information and communication technology policies to improve performance in shipping companies. As a suggestion for further research, further research is required to examine the issue of improving employee performance through digitalization and general work skills on cruise ships.
TECHNOLOGICAL AWARENESS AS A PREDICTOR OF ACCOUNTING STUDENTS’ ACADEMIC ETHICS AMID THE DIGITAL TRANSFORMATION OF HIGHER EDUCATION Etty Harya Ningsi; Langgeng Prayitno Utomo; Setia Budi Kurniawan; Grahita Chandrarin; Harianto Respati
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7204

Abstract

This study investigates the role of technological awareness in predicting the academic ethics of accounting students during the digital transformation of higher education. Using a quantitative survey design, data are collected through questionnaires from accounting students at Battuta University who participate in digital learning. The analysis employs multiple linear regression, classical assumption tests, t-tests, and the coefficient of determination, processed using SPSS. Results show that technological awareness significantly and positively influences students’ academic ethics. Students with higher technological awareness demonstrate a stronger understanding of academic integrity and are less prone to unethical behaviors such as plagiarism and dishonesty. The study concludes that integrating technological literacy into the accounting curriculum supports ethical behavior and strengthens academic conduct in the digital learning environment.
Co-Authors Abadi, Rosaria Abd. Syakur Abdurrosid, Edi Wicaksono Ahmad Jibrail Aulia Fuad Rahman Bambang Subroto Bayu Tri Mukti Mukti Diana Zuhroh Diyah Sukanti Cahyaningsih Duma Sitinjak, Norman Dyatri Utami Arina Absari Edi Subiyantoro Etty Harya Ningsi Fahrianta, Riswan Yudhi Gugus Irianto Hadiansyah Hadiansyah Iwan Triyuwono Langgeng Prayitno Utomo Made Sudarma Noviansyah Rizal Novrys Suhardianto NUR INDRIANTORO Prihat Assih Respati Respati Respati Wikantiyoso Retna Safriliana Sagita Divani Aris Tianti Sanusi, Anwar Setia Budi Kurniawan Sumara Aslira Sumtaky, Maxion Sunardi Sunardi Supriadi, Bambang Taudlikhul Afkar Wardhani, Tarisma Septi Wardhani, Tarisma Septi Yundari, Yundari