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All Journal ETIKONOMI JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting E-Journal Widya Ekonomika Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal ASET (Akuntansi Riset) Journal Technology and Implementation Bussines JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal on Education Jurnal Perspektif Jurnal Ekonomi Bisnis Indonesia eCo-Buss JURNAL EKONOMI SYARIAH Jurnal Ilmiah Akuntansi Kesatuan Jurnal Teknologi dan Terapan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen Ubhara JURNAL TEKNOLOGI TECHNOSCIENTIA Akrab Juara : Jurnal Ilmu-ilmu Sosial International Journal of Social Science Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Sustainable Research (FJSR) International Journal of Business and Applied Economics (IJBAE) Jurnal Teknologi dan Terapan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Manajemen Kreatif dan Inovasi e-Jurnal Apresiasi Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat BULLET : Jurnal Multidisiplin Ilmu Financial Management Studies Atestasi : Jurnal Ilmiah Akuntansi
Tri Widyastuti
Universitas Bhayangkara Jakarta Raya
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Determinan Transfer Pricing Dengan Debt Covenant Sebagai Pemoderasi Lukmanul Hakim; Tri Widyastuti; Dwi Prastowo Darminto; Darmansyah Darmansyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5611

Abstract

This study aims to conduct research on the determination of transfer pricing with the debt covenant as a moderator. The factors that determine transfer pricing in this study are the effective tax rate, tunneling incentive, exchange rate and good corporate governance. The sample used in this study consisted of 33 manufacturing companies in 2017-2020 with purposive sampling method. The method used in this research is quantitative method with Moderated Regression Analysis data analysis technique. The results showed that the effective tax rate had no effect on transfer pricing, while tunneling incentives, exchange rates and good corporate governance had an effect on transfer pricing. Debt covenants can moderate the effect of tunneling incentives on transfer pricing, but debt covenants cannot moderate the effect of effective tax rates, exchange rates and good corporate governance on transfer pricing
MENELISIK PENGARUH UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ASET BIOLOGIS MELALUI SEBUAH LITERATUR REVIEW Abdul Kohar; Suratno Suratno; Tri Widyastuti; Nurmala Ahmar; Zulkifli Zulkifli
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.4742

Abstract

ABSTRAKPenelitian ini memiliki tujuan untuk menelaah penelitian-penelitian terdahulu mengenai pengaruh ukuran perusahaan terhadap luasnya pengungkapan aset biologis pada perusahaan agrikultur di Indonesia. Pada peneltian ini, literatur yang digunakan untuk proses penelaahan diperoleh dari berbagai database dan tersedia naskahnya. Diperoleh 15 artikel yang sesuai dengan kriteria yang telah ditentukan sehingga artikel dapat ditelaah lebih lanjut. Hasil penelitian pada studi ini menunjukkan bahwa pengungkapan aset biologis menjadi bentuk konfirmasi atas tanggung jawab perusahaan yang berukuran besar. Oleh karena itu perusahaan yang berukuran besar memiliki jangkauan koneksi lebih luas perlu melakukan pengungkapan aset biologis secara terperinci untuk menjamin keandalan laporan keuangannya.ABSTRACTThis study aims to analyze the influence of public accountant firm size, firm size, liquidity, profitability, solvability, and audit tenure to audit delay. The population of this study are trade, service, and investment companies listed on the Indonesia Stock Exchange in 2019-2020. Sample selection method used is purposive sampling and obtained 62 companies in the 2019-2020 period. Data are analyzed using multiple linear regression. The results of the study show that public accounting firm size, profitability, solvency, and audit tenure have an effect on audit delay, while KAP size and liquidity have no effect on audit delay. The implication of this research is that one of the companies can consider the size of the public accounting firm, especially when changing auditors to avoid audit delay.
Determinants of Manufacturing Company Tax Avoidance Listed on the Indonesia Stock Exchange 2015-2020 Darmansyah Darmansyah; Bambang Purwoko; Tri Widyastuti
eCo-Buss Vol. 5 No. 1 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i1.485

Abstract

The practice of tax avoidance cannot be avoided as long as the tax regulations are still multi-interpreted. Companies take advantage of it from the financial and non-financial aspects. The research focuses on financial aspects, such as return on assets, debt to equity ratio, firm size, sales growth, current ratio and capital intensity. The object of the research is manufacturing companies listed on the Indonesia stock exchange for the period 2015 to 2020. Sampling uses the purposive sampling method. The sample used in this study was 545 test units, consisting of 91 companies for 6 years of research using moderated regression analysis. The results of data processing obtained the following results: return on assets, debt to equity ratio, firm size, sales growth and capital intensity have an influence on tax avoidance. While the current ratio has no effect on tax avoidance
FAKTOR-FAKTOR PENENTU AUDIT DELAY DI INDONESIA: STUDI META ANALYSIS Handarudigdaya JK; Tri Wdiyastuti; Adi Wiratno; Iskandar Ahmaddien
Jurnal Teknologi dan Terapan Bisnis Vol. 2 No. 1 (2019): Vol 2 No 1 (2019): Jurnal Teknologi dan Terapan Bisnis
Publisher : Program Studi Teknologi Informasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.81 KB) | DOI: 10.0301/jttb.v2i1.65

Abstract

This study aims to examine the determinants of audit delay in Indonesia, using Meta Analysis. Where Meta analysis is a standard statistical method that serves to synthesize results from individual studies that have "same" themes in order to provide a more significant answer (Cooper, 2010). The sample in this study using 35 study (articles, working papers, theses) obtained from google scholar from 2008-2018 obtained from google scholar, and selected by purposive sampling. Each selected scientific publication must have the same concept and definition, both dependent and independent variables. The results of empirical testing with Meta Analysis found that ROA, DER, DR, Auditor Opinion, Profit / Loss, and Age of Company is the determinant of audit delay. While Total Assets and Auditor Reputation is not a determinant factor audit delay
Integritas, Objektivitas, Profesionalime Auditor dan Kualitas Audit di Kantor Akuntan Publik Jakarta Selatan Pria Andono Susilo; Tri Widyastuti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 2 No 01 (2015)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.779 KB) | DOI: 10.35838/jrap.2015.002.01.6

Abstract

A B S T R A C T Audit quality is the possibility of finding and reported a violation of the client’s accounting system. This study aims to examine the influence influence the integrity, objectivity and professionalism of auditors on audit quality. The study used survey method in January to March 2014. Research sampling method based on convenience in the election samplel by destination. Respondents many as 82 people. The data analyzed using regression methods. The results indicate variable integrity, objectivity and professionalism of auditors affect simultaneously and can be used to predict the quality of audit results. From the research hypothesis can result in that variable integrity of auditors have a significant positive effect on audit quality. Professionalism variable also has a significant positive effect on audit quality but objectivity variable has no significant effect on audit quality. A B S T R A K Kualitas audit adalah kemungkinan menemukan dan melaporkan pelanggaran sistem akuntansi klien. Penelitian ini bertujuan untuk menguji pengaruh mempengaruhi integritas, objektivitas dan profesionalisme auditor terhadap kualitas audit. Penelitian ini menggunakan metode survei di Januari - Maret 2014. Metode penelitian sampling berdasarkan kenyamanan dalam pemilihan samplel oleh tujuan. Responden sebanyak 82 orang. Data dianalisis dengan menggunakan metode regresi. Hasil penelitian menunjukkan integritas variabel, objektivitas dan profesionalisme auditor berpengaruh secara simultan dan dapat digunakan untuk memprediksi kualitas hasil audit. Dari hipotesis penelitian dapat menghasilkan bahwa integritas variabel auditor memiliki efek positif yang signifikan terhadap kualitas audit. Variabel Profesionalisme juga memiliki efek positif yang signifikan terhadap kualitas audit, tetapi variabel objektivitas tidak berpengaruh signifikan terhadap kualitas audit. JEL Classification: M42, H83
Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit Linda Dewi Puspita Sari; Tri Widyastuti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 5 No 01 (2018)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2018.005.01.5

Abstract

ABSTRACT Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency. ABSTRAK Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal. JEL Classification: M41, M42
MENELISIK PENGARUH UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ASET BIOLOGIS MELALUI SEBUAH LITERATUR REVIEW Abdul Kohar; Suratno Suratno; Tri Widyastuti; Nurmala Ahmar; Zulkifli Zulkifli
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.4742

Abstract

ABSTRAKPenelitian ini memiliki tujuan untuk menelaah penelitian-penelitian terdahulu mengenai pengaruh ukuran perusahaan terhadap luasnya pengungkapan aset biologis pada perusahaan agrikultur di Indonesia. Pada peneltian ini, literatur yang digunakan untuk proses penelaahan diperoleh dari berbagai database dan tersedia naskahnya. Diperoleh 15 artikel yang sesuai dengan kriteria yang telah ditentukan sehingga artikel dapat ditelaah lebih lanjut. Hasil penelitian pada studi ini menunjukkan bahwa pengungkapan aset biologis menjadi bentuk konfirmasi atas tanggung jawab perusahaan yang berukuran besar. Oleh karena itu perusahaan yang berukuran besar memiliki jangkauan koneksi lebih luas perlu melakukan pengungkapan aset biologis secara terperinci untuk menjamin keandalan laporan keuangannya.ABSTRACTThis study aims to analyze the influence of public accountant firm size, firm size, liquidity, profitability, solvability, and audit tenure to audit delay. The population of this study are trade, service, and investment companies listed on the Indonesia Stock Exchange in 2019-2020. Sample selection method used is purposive sampling and obtained 62 companies in the 2019-2020 period. Data are analyzed using multiple linear regression. The results of the study show that public accounting firm size, profitability, solvency, and audit tenure have an effect on audit delay, while KAP size and liquidity have no effect on audit delay. The implication of this research is that one of the companies can consider the size of the public accounting firm, especially when changing auditors to avoid audit delay.
Dampak Disiplin kerja, Kompensasi, Servant Leadership dan Kepuasan Kerja terhadap Kinerja Dosen di Perguruan Tinggi Ade Onny Siagian; Zul Asman; Hillman Mushaddiq Suaidy; Tri Widyastuti; Bambang Karsono
Jurnal Manajemen Kreatif dan Inovasi Vol. 1 No. 2 (2023): April : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v1i2.405

Abstract

The purpose of this study is to discuss how a servant leader is an honest, responsible leader and can delegate tasks to his subordinates. Higher education rectors in implementing servant leadership can also increase the satisfaction and performance of the lecturers they lead. Work discipline can encourage the creation of satisfaction and performance of lecturers in tertiary institutions. This research was conducted with the aim of knowing the impact of work discipline, compensation, servant leadership and job satisfaction on the performance of lecturers at the Indonesian Muslim University. This study used a quantitative approach with a total of 52 respondents as research subjects. Methods of data processing using path analysis (path analysis) and descriptive statistical methods. From the results of the study it was concluded that servant leadership does not have an effect on job satisfaction, compensation has a positive effect on employee performance, the greater the compensation, the greater the employee morale, work discipline has a positive effect on job satisfaction, servant leadership has a positive effect on lecturer performance, discipline work has a positive effect on lecturer performance, and job satisfaction has no effect on lecturer performance..
Implementation of Transformational Leadership to Development Organization and World Class University Strategic (Literature Review) Primadi Candra Susanto; Tri Widyastuti; Bambang Karsono; Josua Panatap Soehaditama
International Journal of Business and Applied Economics Vol. 2 No. 3 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i3.4264

Abstract

The research methodology used was qualitative using variable-relevant journal mini-reviews of papers and will be completed later in this study. The results of research on various scientific articles, with organizational development in the university environment, also by strengthening with research results from existing scientific articles, the implementation of transformational leadership leadership style is proven in literature studies as well as organizational development for world campuses universities that have been described and answers from scientific article literature studies prove and researchers want to strengthen  The results of research that have been carried out. The recommendation is general because the object here has not yet been determined by the name of the campus and only describes the results of existing research, and can also make further research by other researchers in the future.
Digital Leadership for Agile Organization and Organizational Sustainability Josua Panatap Soehaditama; Agustian Zen; Jumawan; Didin Sjarifudin; Tri Widyastuti; Bambang Karsono
East Asian Journal of Multidisciplinary Research Vol. 2 No. 5 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i5.4298

Abstract

This scientific article aims to provide a proof and justification and the final result is a contribution and adds treasures to existing research results, This scientific article uses a causative method with literature studies derived from scientific articles from reputable journals that have a good reputation. The results of this study then the qualitative variables in this study describe the findings in this scientific article related to digital leadership, agile organization and sustainability variables are proven, and strongly used, so that the researcher provides a perspective that in the scope of human resource management there are many variables from this scientific article, related to other variables that can be used in future research.
Co-Authors - Suyanto A.A. Ketut Agung Cahyawan W Abdul Kohar Ade Imam Muslim Ade Onny Siagian Adella Silviana Adi Muhajirin Adi Wiratno Agung Fajar Ilmiyono Agus Dharmanto Agustian Zen Alifia Rizky Zalfa Amilin Amilin Amilin, - Ananda Pravista Dewi Andi Amri Apollo Daito Ardo Dwitanto Bambang Karsono Basis G. Andamari, Basis G. Bisri Bisri DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Derriawan Derriawan Dessy Kristanti Pangaribuan Dewi Alfa Linda Didin Sjarifudin, Didin Djaddang, Syahril Eka Lala Sari Endah Suci Damayanti Euis Komalasari Farida Tyas Styaningrum Fauzan Anggara Fiona Kristy Fried Sinlae Handarudigdaya JK Harnovinsah Harnovinsah Heni Pujiastuti Henny Hendratmi Hillman Mushaddiq Suaidy Indra Setiawan Iskandar Ahmaddien Ismail Chandra, Mohamad Istianingsih Istianingsih Sastrodiharjo, Istianingsih JMV Mulyadi Josua Panatap Soehaditama Jumawan Kartini Kartini KESUMOJATI, SISTER CLARA ISLAMY Linda Dewi Puspita Sari Lukmanul Hakim Magdalena Belinda Eduard Maidani, Maidani Mario Apriliansyah Mohamad Ismail Chandra Muhamad Nur Ihwan Muhammad Ali Imron Nanda Hanifah Putri Nella Ameliana Putri Ni Yoman Sawitri Ningrum, Endah Prawesti Nita Komala Dewi Novita Syahidah Sari Nurmala Ahmar Pitoyo, Bayu Seno Pratiwi Nila Sari Pria Andono Susilo Primadi Candra Susanto Purwoko, Bambang Puspita Sari, Linda Dewi Ratna Suminar S Rianto, Muhammad Richo Risma Adelina Simanjuntak Robertus Suraji Rony, Zahara Tussoleha S. Ferdinand Suwarji Sailendra Sailendra Sekar Intan Octavianingrum SISTER CLARA ISLAMY KESUMOJATI Soehardi Soehardi Sufyati HS Sugeng Suroso Sugeng Suroso Suhardi Suhardi Supriyadi Supriyadi Suratno Suratno Suratno Suratno Susilo, Pria Andono Suyanto Suyanto Suyanto Suyanto Syamsul Bahri Syamsul Bahri Untari, Dhian Tyas Untung, Joko Wahyudi Prabowo Wastam Wahyu Hidayat Widarto Rachbini Widarto Rachbini Widarto Rachbini Wustari L. Mangundjaya Yulia Swantika Tanjung Zul Asman Zulaikha Zulaikha Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulmi Ramdani