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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research
Susi Dwi Mulyani
Universitas Trisakti
Economics, Econometrics & Finance

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Peran Etika Egoisme Sebagai Pemoderasi Pengaruh Keefektifan Pengendalian Internal dan Profesionalisme Auditor Internal Terhadap Pengungkapan Fraud Riyas Tuti; Susi Dwi Mulyani
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.22644

Abstract

Fraud disclosure is needed for companies to avoid actions that can harm the company. This study aims to analyze the effect of internal control effectiveness and internal auditor professionalism on fraud disclosure by using a moderating variable, namely ethics-egoism. The data had been obtained from the perceptions of accounting students from the Faculty of Economics and Business, Trisakti University. The sample had been obtained by purposive sampling method is 114 respondents. The results show that the internal control effectiveness has a positive effect on fraud disclosure, while the internal auditor professionalism has no effect on fraud. The results of this study also prove that ethics of selfishness as a moderating variable is able to weaken the effect of the internal control effectiveness on fraud disclosure, but is not able to weaken the effect of internal auditor professionalism auditors on fraud disclosure.
KUALITAS LABA PERUSAHAAN MANUFAKTUR DI INDONESIA Amalia Puspita Wardhani; Rossje V Surya Putri; Susi Dwi Mulyani
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.103 KB) | DOI: 10.25105/mraai.v20i1.6940

Abstract

The purpose of this research is empirically to find out the influence of business strategy, family owned, political connection and growth on quality of earnings with corporate risk as the moderating. This research uses moderated regression analysis data. The sample,is a manufacturing sectors and listed on,the Indonesia Stock Exchange by sampling 98 companies from 2013-2017. Sample,determination was done by using,purposive sampling method. Based on the results of the hypothesis analysis can be concluded that business strategy, family owned, and growth have a positive,impact on quality of earnings and political connection have a negative,impact on quality of earnings. This research also founded that coporate risk have a weaken of bussiness strategy on earnigs of quality, and corporate risk have a weaken of family owned on quality of earnigs. While corporate risk have no impact of political connection to quality of earnigs and corporate risk have no impact of growth on quality of earnings.
The Role Of Independent Commissioners In Moderating The Effect Of Transfer Pricing, Capital Intensity And Profitability Towards Tax Aggressivity Nuryatun Nuryatun; Susi Dwi Mulyani
Indonesian Management and Accounting Research Vol. 19 No. 2 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.318 KB) | DOI: 10.25105/imar.v19i2.7561

Abstract

Tax is a sector that plays an important role in the economy. The largest state revenue must continue to be increased so that the country's growth and development can run well. But for business tax as a burden. Therefore, it is only natural to try to avoid the tax burden. Management actions planned to minimize corporate tax payments through tax aggressiveness activities are common among companies throughout the world. This study aims to see the role of independent commissioners in moderating the effect of transfer pricing, capital intensity and profitability on tax aggressiveness. The population and sample in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The sampling method used was purposive sampling. The analysis tool used is panel data regression analysis. The results showed that 1). Capital intensity and profitability each have a positive effect on tax aggressiveness. 2). Transfer prices and independent commissioners are not subject to tax aggressiveness. 3). Independent commissioners can moderate weaken the influence of capital on tax aggressiveness. 4). Independent Commissioners as measured by the Total Board of Commissioners divided by the Independent Commissioners (KI) are unable to assess or weaken the relationship between transfer pricing profitability and tax aggressiveness.
DAMPAK ASIMETRI INFORMASI, ESOP, KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN VARIABLE PEMODERASI KESULITAN FINANSIAL William Thamlim; Susi Dwi Mulyani
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.17187

Abstract

The fundamental purpose of this research is to obtain empirical evidence about the influence of information asymmetry, Employee Stock Ownership Program (ESOP), and audit quality on the practice of earnings management using discretionary revenue components of manufacturing firms in Indonesia and examine the moderating effect of financial distress on these factors. Firms used as references are manufacturing companies in the basic materials, industrials, consumer non-cyclical, consumer cyclical, and healthcare pharmaceuticals sectors listed in the Indonesia Stock Exchange from 2019-2021. This study uses purposive sampling method with panel data moderation and obtains total of 546 sample data units. Based on the research conclusion, information asymmetry can trigger a higher risk of earnings management, while the existence of an ESOP and audit quality can be used to suppress earnings management. Financial distress itself has no direct effect on earnings management. Financial distress has not been proven to strengthen the positive influence of information asymmetry or weaken the negative influence of the ESOP. Meanwhile, the financial distress conditions can weaken the role of audit quality in an effort to minimize earnings management practices of the company.
DAMPAK ASIMETRI INFORMASI, ESOP, KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN VARIABLE PEMODERASI KESULITAN FINANSIAL William Thamlim; Susi Dwi Mulyani
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.17187

Abstract

The fundamental purpose of this research is to obtain empirical evidence about the influence of information asymmetry, Employee Stock Ownership Program (ESOP), and audit quality on the practice of earnings management using discretionary revenue components of manufacturing firms in Indonesia and examine the moderating effect of financial distress on these factors. Firms used as references are manufacturing companies in the basic materials, industrials, consumer non-cyclical, consumer cyclical, and healthcare pharmaceuticals sectors listed in the Indonesia Stock Exchange from 2019-2021. This study uses purposive sampling method with panel data moderation and obtains total of 546 sample data units. Based on the research conclusion, information asymmetry can trigger a higher risk of earnings management, while the existence of an ESOP and audit quality can be used to suppress earnings management. Financial distress itself has no direct effect on earnings management. Financial distress has not been proven to strengthen the positive influence of information asymmetry or weaken the negative influence of the ESOP. Meanwhile, the financial distress conditions can weaken the role of audit quality in an effort to minimize earnings management practices of the company.
Co-Authors Amalia Puspita Wardhani Nuryatun Nuryatun Riyas Tuti Rossje V Surya Putri William Thamlim