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All Journal Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi SENTRALISASI Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) BISECER (Business Economic Entrepreneurship) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Business and Accounting Education Journal Jurnal Akuntansi AKTIVA As-Sidanah : Jurnal Pengabdian Masyarakat Journal of Accounting and Digital Finance Eastasouth Journal of Effective Community Services Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Dharma Indonesia Accounting Analysis Journal "Indonesian Journal of Devotion and Empowerment (IJDE) "
Rizkyana, Fitrarena Widhi
Universitas Negeri Semarang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Sales Growth, Capital Intensity, Earnings Management Terhadap Tax Avoidance: Moderasi Company Size Saputri, Diva Septia; Rizkyana, Fitrarena Widhi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3298

Abstract

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.
Pengaruh Struktur Kepemilikan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi Sulistiyani, Dwi Eni; Rizkyana, Fitrarena Widhi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3362

Abstract

This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested using multiple linear regression in EViews 12. This study expands on previous research by using profitability as a moderating variable that can influence the relationship between ownership structure and tax avoidance. The results show that institutional ownership has a negative and significant effect on tax avoidance practices. An increase in institutional share ownership can reduce tax avoidance practices. Meanwhile, managerial and public ownership do not affect tax avoidance practices. In the moderation test, profitability strengthened the effect of managerial and institutional ownership on tax avoidance. Still, it did not moderate the impact between public ownership and tax avoidance.
Pengaruh Kinerja Lingkungan, Ukuran Perusahaan, Keberagaman Gender Dalam Dewan Direksi, Dan Usia Perusahaan Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia: The Effect of Environmental Performance, Firm Size, Board Gender Diversity, and Firm Age on Environmental Disclosure Quality in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Mariana Ratih Ratnani; Kuat Waluyo Jati; Fitrarena Widhi Rizkyana; Angellyna Spears Arzetty
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 1 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i1.656

Abstract

Environmental information disclosure quality is an important indicator for assessing the level of corporate transparency and accountability regarding the environmental impacts generated by operational activities. In Indonesia, the increasing cases of environmental degradation caused by industrial activities have intensified demands from stakeholders for companies to be more transparent in disclosing information related to their environmental responsibilities. Therefore, this study aims to analyze the influence of environmental performance, firm size, gender diversity on the board of directors, and firm age on the quality of environmental information disclosure among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a quantitative approach using panel data regression analysis. The research data were obtained from annual reports and sustainability reports published by companies during the observation period. The sampling technique used was purposive sampling, resulting in 61 manufacturing companies that met the research criteria, with a total of 166 observations. Data analysis was conducted using EViews 12 software to examine the relationship between the independent variables and the quality of environmental information disclosure as the dependent variable. The results show that partially, only firm age has a positive and significant effect on the quality of environmental information disclosure. This finding indicates that companies that have operated for a longer period tend to possess greater experience, more established reporting systems, and higher awareness in disclosing environmental-related information. Meanwhile, environmental performance, firm size, and gender diversity on the board of directors do not show significant effects, although they exhibit positive relationships with the quality of environmental information disclosure. These findings imply that corporate experience is one of the key determinants in improving the transparency of environmental information disclosure.
Analysis of BDS-Impacted Financial Performance: A Testing Direction for New Social Movement Theory Richatul Jannah; Fitrarena Widhi Rizkyana; Meilani Intan Pertiwi; Tiara Dwi Lestari; Akhila Fuji Safitri; Meldica Widya Ningrum
Akuisisi : Jurnal Akuntansi Vol. 21 No. 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2459

Abstract

This study aims to analyze the impact of the BDS Movement on corporate financial performance using the New Social Movement Theory (NSMT) theoretical framework. By combining financial and theoretical aspects, this study is expected to contribute to an understanding of the complex relationship between business, social movements, and corporate financial performance. The BDS movement significantly impacted the performance of these four companies, both in terms of public perception, investor confidence, declining sales, and increased operational pressure. Companies with strong market diversification and risk management strategies, such as PT Fast Food Indonesia, Tbk and PT Unilever Indonesia, Tbk, were able to better weather the impact of the boycott, although they still experienced a decline in profits. On the other hand, PT MAP Boga Adiperkasa Tbk and PT Sarimelati Kencana Tbk showed greater vulnerability to the boycott due to their dependence on a more limited market segment. To survive in such a situation, a more flexible and proactive adaptation strategy is needed in the face of external pressures such as the boycott movement and unstable global economic conditions.
The Influence of Board Characteristics on Carbon Emission Disclosure in Indonesia and Malaysia Selvin Arsya Karunia; Fitrarena Widhi Rizkyana
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3056

Abstract

The primary objective of this research is to investigate the extent to which specific attributes of the board of directors affect Carbon Emission Disclosure (CED) practices within energy firms across Indonesia and Malaysia. The research population comprises all energy companies listed on the Indonesia Stock Exchange and Bursa Malaysia during the period 2022–2024. Using a purposive sampling method, the samples were selected based on specific criteria, primarily the accessibility of sustainability and annual reports and the completeness of the data required for the analysis, resulting in 119 firm-year observations. This study adopts a quantitative approach and employs multiple linear regression to analyze the effects of foreign board members, female board members, board expertise, and board educational background on CED. Data analysis was conducted using SPSS version 24, preceded by descriptive statistics and classical assumption tests. The results indicate that board characteristics jointly have a significant effect on Carbon Emission Disclosure. To some extent, female board members, board expertise, and board educational background have a positive and significant influence on the depth and measurability of carbon emission disclosure. In contrast, the presence of foreign board members shows a positive but insignificant effect on CED. These findings imply that variations in Carbon Emission Disclosure are more strongly driven by board attributes closely related to monitoring capacity and internal reporting processes. This study concludes that strengthening internal board characteristics is crucial for enhancing the quality of Carbon Emission Disclosure in energy-sector companies in Indonesia and Malaysia.
Behavioral and Organizational Drivers of SAK EMKM Adoption In MSMEs Fitrarena Widhi Rizkyana; Niswah Baroroh; Nitis Welasih
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5422

Abstract

The Execution of Financial Accounting Standards (SAK EMKM) is important for the credibility and reliability of financial statements. However, only about 1.49% of MSME actors in Pemalang are receiving guidance from the local government. It indicates the need to examine determinants influencing its implementation. The focus of the current investigation is the interaction of accounting understanding, perceived usefulness, and the socialization of SAK EMKM, with business readiness as a moderator. Primary data were collected, and 114 MSME owners/managers in Pemalang Regency were selected through purposive and snowball sampling. Partial Least Squares Structural Equation Modeling (PLS SEM) was used to analyze the data, and SmartPLS 3.0 was used to conduct model testing. The developed model explained 71% of the variance in SAK implementation. The main findings of the study were that understanding accounting, perceived usefulness, and the socialization of SAK EMKM positively contributed to its implementation. However, business readiness has not moderated the relationship between accounting knowledge, perceived usefulness, and the socialization of SAK EMKM during its implementation. The research findings indicate that behavioral and perceptual factors are more important than structural factors in explaining MSMEs' adoption of the SAK EMKM. Implementation of this standard is driven more by the level of understanding and perceived usefulness than by formal business readiness. In practice, these research findings empower regulators and the government to strengthen structured outreach and technical assistance to enhance the broader potential for implementation of the SAK EMKM. 
The Effect of Operational Complexity, Firm Size, Audit Tenure, and Audit Firm Size on Key Audit Matters Disclosure: Evidence from Indonesian Consumer Non-Cyclicals Companies (2022–2025) Intan Puspita Sari; Fitrarena Widhi Rizkyana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3074

Abstract

This research investigates the effects of operational complexity, firm Size, audit tenure, and audit firm size on key audit matter (KAM) disclosure among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative research design was employed using secondary data obtained from companies' annual reports and independent auditors' reports. The study covered a population of 132 companies, from which 85 companies were selected through purposive sampling, resulting in a total of 340 firm-year observations. The collected data were analyzed using descriptive statistical analysis, panel data regression, classical assumption tests, and hypothesis testing with the assistance of EViews 13. The empirical findings indicate that operational complexity, firm Size, and audit tenure do not have a statistically significant influence on KAM disclosure. Conversely, audit firm size has a significant negative impact on Key Audit Matters (KAM) disclosure, indicating that firms audited by Big Four accounting firms generally report fewer KAMs than those audited by non-Big Four accounting firms. Overall, the results imply that auditor-related characteristics, particularly audit firm size, remain important determinants of Key Audit Matters (KAM) disclosure. In contrast, company-specific characteristics have not yet made a substantial contribution.
Co-Authors Akhila Fuji Safitri Angellyna Spears Arzetty Anggareta, Dhela Septian Anis Susanti Anis Susanti Arif Agus Haidar Athoillah Athoillah Athoillah Athoillah, Athoillah Atta Putra Harjanto Aulia Prima Kharismaputra Aulia Prima Kharismaputra Dina Nur Himmatina Dwi Fatmasari Enggarningtyas Retno Pinasti Fatimah, Tiara Saharani Hasan Mukhibad Henny Murtini Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Intan Puspita Sari Jati, Kuat Waluyo Kiswanto Kiswanto Kuat Waluyo Jati Linda Agustina Mariana Ratih Ratnani Maylia Pramono Sari Meilani Intan Pertiwi Meilani Intan Pratiwi Meldica Widya Ningrum Meliana, Rini Muhammad Ihlashul'amal Muhammad Ihlashul’amal Nanik Sri Utaminingsih Niswah Baroroh Nitis Welasih Pertiwi, Meilani Intan Prabowo Yudo Jayanto Primadhani Dyah Larasati Suyatno Retnoningrum Hidayah Richatul Jannah Richatul Jannah Risanda Alirastra Budiantoro Risanda Alirastra Budiantoro Rr. Sri Handayani Saputri, Diva Septia Sari, Alda Permata Selvin Arsya Karunia Sulistiyani, Dwi Eni Tiara Dwi Lestari Tiara Dwi Lestari Tinambunan, Cecilia Ardani Ulya, Laila Llistiana Warsito Kawedar