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Pengaruh Kepemilikan Institusional, Profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Ketepatan Waktu Penyampaian Laporan Keuangan dengan Opini Audit sebagai Moderasi (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2019–2023) Annisa Kurnia, Nopellian; Ait Novatiani, R.
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2191

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, profitabilitas, likuiditas, dan ukuran perusahaan terhadap ketepatan waktu penyampaian laporan keuangan, dengan opini audit sebagai variabel moderasi. Objek penelitian ini adalah perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling dan memperoleh 280 data dari 56 perusahaan. Data dianalisis menggunakan Microsoft Excel dan SPSS versi 25. Metode analisis yang digunakan mencakup regresi logistik untuk menguji pengaruh langsung variabel independen terhadap ketepatan waktu penyampaian laporan keuangan, serta regresi moderasi (Moderated Regression Analysis) untuk menguji apakah opini audit memperkuat hubungan tersebut. Hasil penelitian menunjukkan bahwa kepemilikan institusional, profitabilitas, likuiditas, dan ukuran perusahaan berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan. Namun, opini audit tidak memoderasi hubungan antara kepemilikan institusional, profitabilitas, dan likuiditas. Sebaliknya, opini audit memperkuat pengaruh ukuran perusahaan terhadap ketepatan waktu penyampaian laporan keuangan. Temuan ini menunjukkan bahwa faktor internal perusahaan tetap menjadi penentu utama dalam kepatuhan terhadap penyampaian laporan keuangan, serta audit eksternal dapat memberikan nilai tambah dalam meningkatkan transparansi, khususnya pada perusahaan berskala besar.

Unraveling transfer pricing in construction sectors: Tax optimization, compliance, and environmental risk Rahmat, Radhi Abdul Halim; Ramdhany, Muhamad Arief; Hendayana, Yana; Novatiani, Ait
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.776

This study highlights the consequence of tax optimization, regulatory compliance, and environmental risk index on the likelihood of transfer pricing in Indonesia's property, real estate, and building construction sectors. This study adopts a quantitative research approach, analyzing data from 19 companies in the property, real estate, and building construction sectors listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021 (76 observations). This study contributes novelty by employing binary logistic regression to investigate the interaction of tax optimization, regulatory compliance, and environmental risk index on transfer pricing in Indonesia's property, real estate, and building construction sectors, providing valuable insights into the determinants of transfer pricing practices in these industries. The research employs multiple linear and binary logistic regression to examine the influence of tax optimization, regulatory compliance, and environmental risk index on transfer pricing likelihood. - Tax optimization and regulatory compliance significantly impact the likelihood of Transfer Pricing in the property, real estate, and building construction sectors in Indonesia. However, the interaction between tax optimization and the environmental risk index does not significantly influence transfer pricing likelihood. In contrast, the interaction between regulatory compliance and the environmental risk index does have a significant positive effect. The implications are that tax optimization may subtly influence transfer pricing in the studied sectors. Maintaining regulatory compliance appears to act as a deterrent, and a favorable environmental risk index may encourage transfer pricing practices in Indonesia's property, real estate, and building construction industries.

Influence of Human Resource Quality and Management Commitment on the Quality of Accounting Information Octavia, Evi; R. Ait Novatiani; Rachmawati, Rima
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2263

This research aims to analyze and test in more depth the influence of the quality of human resources and management commitment on the quality of accounting information. This research needs to be carried out because several cases related to financial reports have caused accounting information to be of poor quality. Multiple linear regression is used in this study's data analysis for both descriptive and verifying purposes carried out at PT PLN Distribution West Java with 30 respondents. A significant association is indicated by the multiple correlation coefficient value of 0.785. These findings suggest a robust and favourable correlation between the quality of accounting information and management commitment and human resources. This implies that if management is dedicated and human resources are qualified, the quality of accounting information will be higher. The quality of human resources and management commitment have a 61.6% influence on the quality of accounting information, according to the coefficient of determination value of 0.616. The results of the descriptive analysis that has been carried out are in the sufficient category, meaning that there are still several things that are not optimal in the Human Resource Quality indicators, especially the results of the training that is carried out is not optimal. Descriptive analysis of Management Commitment is not optimal, namely there is still a lack of awareness of maintaining commitment as something that should be. The results of the descriptive analysis on the Quality of Accounting Information are in the sufficient category, meaning that there are still things that are not optimal, especially there are still obstacles when operating the system and the system still does not make it easy to find the information needed.

Profitabilitas, Ukuran Perusahaan, Kinerja Lingkungan, dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Wijaya, Reza Henning; Novatiani, R. Ait
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2288

ABSTRACT CSR disclosure aims to provide information on corporate social responsibility to the public, however CSR disclosure in Indonesia is still relatively low. The aims of this research is to analyze the influence of Profitability (ROA), Company Size (Size), Environmental Performance (PROPER), and Company Age (Age) on Corporate Social Responsibility Disclosure (CSRD). Method of this research is quantitative research. The sample for this research is coal mining companies listed on the Indonesia Stock Exchange 2015-2021. The tests used are the Chow test, Hausman test, and Lagrange Multiplier test to determine the correct estimation model. The data analysis technique used is the panel data analysis regression technique. The research results obtained show that: (1) Profitability (X1) has no effect on the CSR disclosure; (2) Company size (X2) has no effect on CSR disclosure; (3) Environmental Performance (X3) significant on CSR disclosure; (4) Company age (X4) has no effect on CSR disclosure. Keywords: Corporate Social Responsibility Disclosure, Profitability (ROA), Company Size (Size), Environmental Performance (PROPER), and Company Age

Pengaruh Audit Internal dan Kepemimpinan Beretika Terhadap Implementasi Good Corporate Governance Serta Dampaknya pada Kinerja Perusahaan Novatiani, Ait; Rachmawati, Rima; Octavia, Evi; Komara, Acep
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9282

The performance of BUMNs is not optimal because there are still many BUMNs that experience losses. Company performance has long been a source of discussion. Thus, the purpose of this research is to analyse the relationship between internal audit, ethical leadership and the implementation of good corporate governance in improving company performance. The population of this study were 36 BUMNs in Indonesia, with a sample size of 182 respondents, selected using saturated/census sampling techniques. Data were obtained by online surveys through google forms and direct visits to several BUMNs, then analysed using SEM-PLS. The type of question used in this research is a closed question. The results prove that internal audit affects the implementation of good corporate governance and company performance. Ethical leadership affects the implementation of good corporate governance and company performance. Furthermore, the research results prove that the implementation of good corporate governance has an influence on company performance. This research can contribute to BUMNs in Indonesia, especially in improving the performance of their companies, increasing the trust of investors, stakeholders, and society in general to BUMNs.

The Impact of Good Governance, Employee Competence, and Accounting Information Systems on Financial Report Quality in The Bandung City Government Edo William Nemnay; R. Ait Novatiani
Jurnal Akuntansi Vol. 18 No. 1 (2026): Vol. 18 No. 1 (2026)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v18i1.14888

Purpose – This study was conducted to empirically investigate the extent to which the implementation of good governance, human resource capabilities, and the functionality of accounting information systems affect the quality of financial reports within the Bandung City Government. Design/Methodology/Approach – This research applies a quantitative approach with a population coverage of 31 Regional Work Units (SKPD) within the Bandung City Government. The sample was determined using a non-probability sampling technique with a purposive sampling method, based on specific criteria: (1) employees in the finance and accounting functions who are authorized to make budget decisions and prepare regional financial reports, and (2) have a minimum of two years of service in the field. Based on these criteria, a sample of 39 employees was obtained who have relevant tasks and direct authority in the financial reporting process at the related work unit. Findings – The research findings confirm that all independent variables have a significant influence on the dependent variable. The integration of sound governance principles, employee professionalism, and accounting information system infrastructure support has proven to be crucial in producing accurate and transparent financial reporting for government agencies. Research limitations/Implications – Despite the limited sample size and short observation period, the results of this study provide strategic implications for the Bandung City Government to integrate accountability principles more comprehensively. The quality of the resulting financial reports has a direct impact on increasing public trust, improving bureaucratic operational efficiency, and strengthening sustainable regional governance. Keywords: Accounting Information Systems, Employee Competence, Good Governance, Quality of Financial Reports

Pengaruh good corporate governance, pertumbuhan perusahaan terhadap profitabilitas yang berdampak pada manajemen laba Lidia Hartati; R. Ait Novatiani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1518

Pengaruh good corporate governance, pertumbuhan perusahaan terhadap profitabilitas yang berdampak pada manajemen laba

Pengaruh kepemilikan institusional, dewan komisaris independen dan komite audit terhadap tax avoidance Irma Nurwulan; R Ait Novatiani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1741

This study aims to examine the effect of institusional ownership, an independent board of commissioners, and an aduit committee on tax avoidance. The population used was 228 manufacturing companies listed on the Indonesia Stock exchange (IDX). Purposive sampling was used as the sampling technique, resulting in a total sample of 34 manufacturing companies. Panel data regression analysis was used in this study using Eviews 12. The result showed that institusional ownership an independent board of commissioners has an effect on tax avoidance and audit committee has no effect on tax avoidance. This study found that the interests of the largest institutional shareholders drive tax supervision, and the role of independent boards of commissioners is more likely to pressure companies to comply with tax regulations than the internal control mechanisms of the audit committee. Public interest statements The results encourage regulators to enhance the independence of audit committees so that they are not merely a formality. Companies are better off making their financial statements more transparent so that taxes can be paid in accordance with legal regulations

Pengaruh good corporate governance, pertumbuhan perusahaan terhadap profitabilitas yang berdampak pada manajemen laba Lidia Hartati; R. Ait Novatiani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1518

Pengaruh good corporate governance, pertumbuhan perusahaan terhadap profitabilitas yang berdampak pada manajemen laba

Pengaruh kepemilikan institusional, dewan komisaris independen dan komite audit terhadap tax avoidance Irma Nurwulan; R Ait Novatiani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1741

This study aims to examine the effect of institusional ownership, an independent board of commissioners, and an aduit committee on tax avoidance. The population used was 228 manufacturing companies listed on the Indonesia Stock exchange (IDX). Purposive sampling was used as the sampling technique, resulting in a total sample of 34 manufacturing companies. Panel data regression analysis was used in this study using Eviews 12. The result showed that institusional ownership an independent board of commissioners has an effect on tax avoidance and audit committee has no effect on tax avoidance. This study found that the interests of the largest institutional shareholders drive tax supervision, and the role of independent boards of commissioners is more likely to pressure companies to comply with tax regulations than the internal control mechanisms of the audit committee. Public interest statements The results encourage regulators to enhance the independence of audit committees so that they are not merely a formality. Companies are better off making their financial statements more transparent so that taxes can be paid in accordance with legal regulations

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