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All Journal AKUNTANSI DEWANTARA JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Riset Akuntansi dan Keuangan Jurnal Cakrawala Ilmiah Jurnal Ekonomi, Bisnis dan Manajemen JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi
Dewi Kusuma Wardani
Universitas Sarjanawiyata Tamansiswa Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH STRUKTUR ASET DAN STRUKTUR MODAL TERHADAP CASH FLOW SHOCK Dewi Kusuma Wardani; Hilda Vivi Christiyanti
AKUNTANSI DEWANTARA Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.759 KB) | DOI: 10.26460/ad.v2i2.2583

Abstract

The purpose of this study is to determine the effect of asset structure and capital structure on cash flow shock. This research is classified as causality research. The population of this research is all manufacturing companies listed on the Indonesian Stock Exchange. The sampleS used in this study are 10 companies with five years research period from 2012-2016, so that the sample of research used as many as 50 samples. Data collection methods in this study using purposive sampling. Data analysis technique used is multiple linier regression. The classical assumption test used in this research are normality test, multicollinerarity test, heteroscedasticity test, and autocorrelation test. The result of this study shows the significance of the asset structure is 0,818 and the capital structure is 0,038. Thus can be interpreted asset structure has no effect on cash flow shock. In contrast, capital structure has a positive effect on the cash flow shockKeywords: Asset Structure, Capital Structure, Cash Flow Shock.
PENGARUH SOSIALISASI PP 23/2018 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN PEMAHAMAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING Dewi Kusuma Wardani; Fitri Kartikasari
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 5, No 1 (2020): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v5i1.279

Abstract

Abstract: The Effect of PP 23/2018 Socialization on the on Obligation of UMKM Tax Payments with Understanding Taxation obligations as Intervening Variables            This study aims to examine the effect of PP 23/2018's socialization on UMKM taxpayer compliance through taxpayer understanding. To test the hypothesis, primary data is used with the method used, namely convenience sample. Data analysis techniques using path analysis with the socialization of PP 23/2018 as a variable (X) and understanding of taxpayers as intervening variables and UMKM taxpayer compliance as a variable (Y). After analyzing the data, it can be seen that the socialization of PP 23/2018 has no effect on the understanding of taxpayers with a t-count value of 1.654 smaller than the t-table value of 1.6632 with a significance value of 0.102. Understanding taxpayers has a positive effect on tax compliance of UMKM has a t-value of 7.776 is greater than the t-table value of 1.6632 with a significance value of 0.0000. PP 23/2018's socialization had a positive effect on UMKM taxpayer compliance with a t-count value of 2.770 greater than the t-table value of 1.6632 with a significance value of 0.007. PP 23/2018 socialization variable towards UMKM taxpayer compliance is 0.292 and the indirect effect is 0.1172. These results indicate that indirectly the socialization of PP 23/2018 has no effect on UMKM taxpayer compliance.Keywords: PP 23/2018 Socialization, Taxpayer Understanding, UMKM Taxpayer Compliance. Abstrak: Pengaruh Sosialisasi PP 23/2018 terhadap Kepatuhan Wajib Pajak UMKM dengan Pemahaman Wajib Pajak sebagai Variabel InterveningPenelitian ini bertujuan untuk menguji pengaruh sosialisasi PP 23/2018 terhadap kepatuhan wajib pajak UMKM melalui pemahaman wajib pajak. Untuk menguji hipotesis, digunakan data primer. Teknik analisis data yang digunakan yaitu analisis jalur dengan sosialisasi PP 23/2018 sebagai variabel (X) serta pemahaman wajib pajak sebagai variabel intervening dan kepatuhan wajib pajak UMKM sebagai variabel (Y). Setelah data dianalisis, dapat diketahui bahwa sosialisasi PP 23/2018 tidak berpengaruh terhadap pemahaman wajib pajak dengan nilai t-hitung 1,654 lebih kecil dari nilai t-tabel 1,6632 dengan nilai signifikansi 0,102. Pemahaman wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak UMKM memiliki nilai t-hitung 7,776 lebih besar dari nilai t-tabel 1,6632 dengan nilai signifikansi 0,0000. Sosialisasi PP 23/2018 berpengaruh positif terhadap kepatuhan wajib pajak UMKM dengan nilai t-hitung 2,770 lebih besar dari nilai t-tabel 1,6632 dengan nilai signifikansi 0,007. Variabel sosialisasi PP 23/2018 terhadap kepatuhan wajib pajak UMKM sebesar 0,292 dan pengaruh tidak langsung sebesar 0,1172. Hasil ini menunjukkan bahwa secara tidak langsung sosialisasi PP 23/2018 tidak berpengaruh tehadap kepatuhan wajib pajak UMKM.Kata Kunci: Sosialisasi PP 23/2018, Pemahaman Wajib Pajak, Kepatuhan Wajib Pajak UMKM.
DAMPAK CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LINGKUNGAN Dewi Kusuma Wardani; Sutri Haryani
Jurnal Riset Akuntansi dan Keuangan Vol 14, No 2 (2018): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2018.142.325

Abstract

This study aims to determine the effect of good corporate governance (GCG) proxied through the proportion of independent board of commissioners, the size of the board of commissioners, the number of board meetings, and the size of the audit committee to the environmental disclosure. This research is causality. The population in this study is manufacturing companies listed on the Stock Exchange and included in PROPER 2012 until 2016. The sample in this study is determined based on purposive sampling and produce a sample of 10 sample companies. Data analysis technique used is multiple linear regression analysis.The results of multiple regression tests indicate that corporate governance (GCG) proxied through the proportion of independent commissioners, board size, number of board meetings, and the size of the audit committee, simultaneously affect the environmental disclosure. The independent variables influenced 61.4% of the dependent variable, while the rest influenced by other factors outside the study. Partially, the proportion of independent commissioners influences the environmental disclosure. The size of the board of commissioners has no effect on the disclosure of the environment. The number of board of commissioners meeting the effect on the disclosure of the environment. The size of the audit committee did not affect the disclosure of the environment.Keywords: Corporate Governance (GCG), proportion of independent commissioners, board size, number of board of commissioners meeting, audit committee size, environmental disclosure. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit terhadap pengungkapan lingkungan. Penelitian ini bersifat kausalitas. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dan termasuk dalam PROPER tahun 2012 sampai dengan 2016. Sampel dalam penelitian ini ditentukan berdasarkan purposive sampling dan menghasilkan sampel sebanyak 10 perusahaan sampel. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian regresi berganda menunjukkan bahwa, good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit. Variabel independen berpengaruh sebesar 61.4% terhadap variabel dependen, sedangkan sisanya dipengaruhi oleh faktor-faktor lain di luar penelitian. Secara parsial, proporsi komisaris independen berpengaruh terhadap pengungkapan lingkungan. Ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan lingkungan. Jumlah rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan. Ukuran komite audit tidak berpengaruh terhadap pengungkapan lingkungan. Kata kunci: Good Corporate Governance(GCG), proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit 
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Organisasi Lembaga Mahasiswa UST Dengan Motivasi Sebagai Variabel Moderasi Dewi Kusuma Wardani; Leni Mulyani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.979

Abstract

This research aims to test whether the participation of budgeting in the organization of UST student institutions affects organizational performance through motivation. Research data uses direct/primary data. The sampling method used is convenience sampling. Data analysis techniques are path analysis, in which budgeting participation becomes independent variables, organizational performance becomes dependent variables, and motivation as moderation variables. The results of the analysis concluded that the participation of budget preparation had no effect on organizational performance, motivation could not strengthen the positive influence of budget preparation participation on organizational performance. The implication of this study is that budgeting participation is not the only element that plays an important role in the process of developing organizational performance in the organization of UST Yogyakarta student institutions
PENGARUH PERSEPSI BIAYA PENDIDIKAN, MOTIVASI SOSIAL, DAN MOTIVASI KARIR TERHADAP PILIHAN BERKARIR DI BIDANG PERPAJAKAN DENGAN MINAT MENGIKUTI BREVET PAJAK SEBAGAI VARIABEL INTERVENING Tarsisius angkasa antas; Dewi Kusuma Wardani; Anita Primastiwi
Jurnal Cakrawala Ilmiah Vol. 1 No. 6: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.523 KB) | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i6.1458

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi biaya pendidikan, motivasi sosial, dan motivasi karir terhadap pilihan karir di bidang perpajakan dengan minat mengikuti brevet pajak sebagai variabel intervening. Metode penelitian ini adalah metode penelitian survei. Pengumpulan data ini dilakukan dengan menyebarkan kuesioner menggunakan google form. Penelitian ini menggunakan metode analisis data menggunakan software SmartPLS versi 3.0. Penelitian ini dilakukan terhadap 100 responden yaitu mahasiswa Program S1 Akuntansi di beberapa Perguruan Tinggi di Daerah Istimewa Yogyakarta yang memiliki program pelatihan Brevet perpajakan. Hasil penelitian menunjukkan bahwa persepsi biaya pendidikan, motivasi sosial, dan motivasi karir berpengaruh positif terhadap minat mengikuti brevet pajak. Persepsi biaya pendidikan dan motivasi sosial tidak berpengaruh terhadap pilihan karir di bidang perpajakan. Motivasi karir berpengaruh positif terhadap pilihan karir di bidang perpajakan. Minat mengikuti brevet pajak tidak mempengaruhi pilihan karir di bidang perpajakan. Persepsi biaya pendidikan, motivasi sosial, dan motivasi karir tidak berpengaruh terhadap pilihan karir di bidang perpajakan melalui minat mengikuti brevet pajak sebagai variabel intervening.
Pengaruh Fraud Pentagon terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi Sri Ayem; Dewi Kusuma Wardani; Lu’lu’ul Mas’adah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1070.285 KB) | DOI: 10.47467/alkharaj.v5i2.1355

Abstract

This study aims to examine the factors which can affect the existence of a fraudulent financial statement that adds back the audit committee as a moderating variable in the study. The factors that will be tested in this study are the theory of fraud pentagon which consists of pressure, opportunity, rationalization, competence and arrogance. The research sample used is the infrastructure sector listed on the Indonesia stock exchange for the 2016-2020 period. The sample selection methodused purposive sampling method and produced 25 companies with 125 annual reports that were processed. In this study, the hypothesis used is logistic regression. The results of this study are empirically that pressure effect on fraudulent financial statement, opportunity, rationalization, competence and arrogance have on fraudulent financial statement. the audit committee cannot moderate the influence of pressure, opportunity, rationalization, competence and arrogance on fraudulent financial statements. Keywords: fraud pentagon, fraudulent financial statement
PENGARUH CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Agnesia Jeni Dodok
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 3 (2022): September: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1403.143 KB)

Abstract

This study aims to find empirical evidence about the effect of corporate governance on tax aggressiviness with the disclosure of corporate social responsibility as a moderating variable seen from the financial statements listed on the IDX. The sampel data is 193 annual financial reports in 2016-2020. The analysis was carried out using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the SPSS version 21 program. Based on the results of data analysis and discussion conducted, it can be concluded that corporate governance has a positive effect on tax aggressiviness. Corporate social responsibility can weaken the negative influence of corporate governance on tax aggressiveness.
PENGARUH AGRESIVITAS PAJAK TERHADAP COST OF DEBT Dewi Kusuma Wardani; Siti Hamzia Ahmad
Jurnal Cakrawala Ilmiah Vol. 1 No. 12: Agustus 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i12.3200

Abstract

This study aims to test whether tax aggressiveness has an effect on the cost of debt. Analysis of the data used using quantitative methods and the data used are secondary data obtained from the Indonesia Stock Exchange (IDX) in 2017-2020. The number of manufacturing companies that were sampled were 46 companies with 184 company annual reports. Sampling in this study using purposive sampling method. In this study the Effective Tax Rate (ETR) is used as a measure of tax aggressiveness. This study shows that firm size has a positive effect on the cost of debt. The novelty in this study lies in the year of observation, namely from 2017-2020.
PENGARUH PERTIMBANGAN ETIS TERHADAP PERILAKU MAHASISWA AKUNTANSI UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING Dewi Kusuma Wardani; Alexander Anak Agung Kalli Ngara
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 3 (2022): Agustus 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i3.85

Abstract

The study aims to find out ethical considerations on the behavior of accounting students to carry out whistleblowing actions. The population used in this study was accounting students of Universitas Sarjanawiyata Tamansiswa Yogyakarta with a total sample of 77 respondents of Universitas Sarjanawiyata Tamansiswa students class of 2018-2020. Sampling in this study used snowball sampling technique. The data were analyzed using the IBM SPSS Statistics 21 program. The results of this study show that ethical considerations have a positive effect on the behavior of accounting students to carry out whistleblowing actions.
Co-Authors Agnesia Jeni Dodok Alexander Anak Agung Kalli Ngara Anita Primastiwi Asep Suparman Fitri Kartikasari Hilda Vivi Christiyanti Lu’lu’ul Mas’adah Siti Hamzia Ahmad Sri Ayem Sutri Haryani Tarsisius angkasa antas