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All Journal Krisna: Kumpulan Riset Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis KEUNIS Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Bisnis dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Accounting Auditing and Business BUDGETING : Journal of Business, Management and Accounting Jurnal Akuntansi dan Keuangan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Trilogi Accounting & Business Research Eduvest - Journal of Universal Studies IIJSE Adpebi Science Series Indonesian Journal of Auditing and Accounting Akurasi
Lastiati, Anies
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis, Universitas Trilogi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Health Professions Neuroscience Social Sciences Other

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HOW CEO GLOBAL EXPOSURE AND GENDER DIVERSITY SHAPE MANAGERIAL ABILITY - INVESTMENT EFFICIENCY RELATIONSHIP IN STATE-OWNED ENTERPRISES Lastiati, Anies; Nur Alifah, Azahra; Dame Fransisca, Rini
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2620

Abstract

This study aims to evaluate the impact of managerial ability (MA) on investment efficiency (IE) on state-owned companies (SOEs) in Indonesia. Using 169 data of SOEs in Indonesia from 2019-2021. This paper also assesses the impact of the CEOs’ global exposure and gender diversity board of directors on the MA-IE relationship. The result reveals that competent management links to higher knowledge and understanding on investment decision and its impact to the company in the long run. Hence, the more capable management is, the lower investment inefficiency will be. This study further finds that management who exposes to the global access and network through CEOs’ experiences in multinational companies will lessen the negative impact of managerial ability on company’s investment inefficiency. Further finding, however, could not prove that female presence in the SOEs board of directors has any impact on the managerial ability – investment efficiency relationship.
The Influence of Work Environment on The Interaction Between Motivation, Employee Performance, Compensation and Employee Job Satisfaction (Analysis on Multinational and Domestic Companies) Salsabiela, Chintya; Soenaria, Syaiful Rahman; Lastiati, Anies
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51268

Abstract

This study aims to analyze the effect of the work environment on the interaction between motivation, employee performance, compensation, employee job satisfaction by comparing multinational and domestic companies. Data was collected using questionnaires distributed to employees in multinational and domestic companies in the West Java and Jakarta regions. The results show that the work environment significantly strengthens the positive effect between motivation and employee job satisfaction by 0.42, and the work environment significantly strengthens the positive effect between compensation and employee job satisfaction by 0.03. The work environment functions as a moderator that strengthens the relationship between motivation and compensation with job satisfaction. When the work environment supports, whether through good social relationships, support from supervisors, or adequate facilities, the effect of motivation and compensation on job satisfaction becomes more significant. However, it was found that the relationship between employee performance and job satisfaction is not significant at 0.190, which could be influenced by other factors such as the compensation received or the improvement of career opportunities. Multinational companies tend to have modern facilities and offer better international training opportunities, while domestic companies emphasize family values and provide facilities that are not inferior to multinational companies. However, there is a significant difference between multinational and domestic companies in managing the work environment, with the statistical value comparison of 0.759 for multinational companies and 0.806 for domestic companies. This shows that, in this study, the work environment has a better impact on job satisfaction in domestic companies compared to multinational.
Investment Efficiency and Financial Performance: How Board Gender Diversity and Global Experience Make A Difference Purba, Odeneska J.A.; Soenaria, Syaiful Rahman; Lastiati, Anies
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51269

Abstract

The presence of women on the board of directors is believed to enhance the quality of investment decision-making through more diverse and risk-sensitive perspectives. These perspectives contribute to more effective investment management and have the potential to support improved corporate financial performance. Meanwhile, the CEO, as a strategic decision-maker, plays a crucial role in determining the company's investment direction, where the CEO's international exposure can broaden their insight in addressing global challenges. This study aims to analyze the influence of board gender diversity and CEO international exposure on investment efficiency and corporate financial performance. This research employs the Partial Least Square – Structural Equation Modelling (PLS-SEM) method with a sample of 154 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2023. Secondary data were obtained from Refinitiv, the Indonesia Stock Exchange website, and annual reports. Control variables such as company size and operating cash flow were included to enhance the validity of the analysis results. The findings indicate that CEO gender does not affect either investment efficiency or financial performance. Conversely, CEO international exposure has a positive influence on investment efficiency and financial performance. Investment efficiency plays a significant role in improving financial performance and mediates the effect of CEO international exposure on financial performance. However, control variables company size have no effect, while operating cash flow positively impacts investment efficiency.
Does Managerial Ability Reduce Firms Cost of Debt? The Mediating Role of Earnings Quality and The Moderating Effect of Independent Commissioners Yuliana, Nurul; Anies Lastiati
KEUNIS Vol. 13 No. 2 (2025): JULY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i2.6306

Abstract

This study examines the impact of managerial ability on the cost of debt (COD). It also evaluates the role of earnings quality as a mediator between managerial ability and COD. It further explores the moderating role of the independent board of commissioners in the relationship between managerial ability and earnings quality. Using the path analysis method, this study analyzes data from the financial statements of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2021 to 2023. This study finds that higher managerial ability will result in lower cost of debt. Furthermore, it indicates that managerial ability will increase firms’ earnings quality. This study also finds no evidence of a mediating effect in the relationship between managerial ability and the cost of debt. In addition, the independent board of commissioners fails to moderate the positive relationship between managerial ability and earnings quality. This study implies that managerial ability plays a key role in lowering cost of debt and improving earnings quality. It also suggests the need to enhance the effectiveness of independent commissioners and strengthen corporate governance practices.
Pengaruh Pengungkapan Manajemen Risiko Terhadap Asimetri Informasi Dengan Menggunakan Teori Bid-Ask Spread Nabiilah; Lastiati, Anies
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.13

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh pengungkapan manajemen risiko (RMD) terhadap asimetri informasi (AI). Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder laporan keuangan dan laporan tahunan perusahaan yang terdaftar pada Bursa Efek Indonesia tahun 2022. Hasil penelitian ini menunjukan bahwa pengungkapan manajemen risiko tidak memiliki pengaruh terhadap asimetri informasi.
Apakah Keberadaan Dewan Direksi Wanita Berpengaruh Terhadap Perilaku Cash holding Perusahaan? Prameswari, Sekar Natasya; Lastiati, Anies; Rahayu, Aprilia Putri
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.14

Abstract

Penelitian ini bertujuan menguji hubungan gender diversity terhadap cash holding. Metode penelitian ini berjenis kuantitatif. Sampel penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022. Sumber data penelitian menggunakan data sekunder laporan keuangan dan laporan tahunan perusahaan. Rasio kas digunakan untuk menjelaskan variabel cash holding. Sedangkan dewan direksi wanita dilihat proporsinya dalam laporan tahunan perusahaan. Teknik pengambilan sampel yang dilakukan menggunakan purposive sampling. Hasil menunjukan bahwa gender diversity terbukti berpengaruh positif dan signifikan terhadap cash holding. Dengan menunjukan nilai probabilitas yang lebih rendah dari alpha 5%.
Exploring the Role of Trust and User Experience on Users’ Continuance Intention in Digital Fund Transfers: A Mediated Model through User Satisfaction Nurhipnudin, Iip; Lastiati, Anies
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8654

Abstract

The rapid development of digital technology has transformed the way people conduct financial transactions, especially through mobile banking and e-wallet platforms such as DANA, OVO, GoPay, and FLIP. This study investigates the influence of trust and user experience on continuance use intention of digital fund transfer services, with user satisfaction serving as a mediating variable. A quantitative approach was employed, involving 100 respondents who actively use digital fund transfer services in the Jabodetabek area. Data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The findings reveal that both trust and user experience have significant direct effects on continuance use intention, and user satisfaction partially mediates these relationships. Trust was found to be the strongest predictor, highlighting the importance of perceived security, reliability, and integrity in sustaining usage. Positive user experience, including intuitive interfaces, responsive features, and efficient transaction processes, also significantly contributes to continued engagement. These results provide insights for digital financial service providers to enhance user satisfaction and loyalty by improving trust and user experience, thereby supporting sustainable adoption of digital fund transfer platforms.
Unveiling The Path To Qris Adoption: The Roles Of Perceived Ease Of Use And Risk Through Attitude Toward Using Endarwan, Randy Eryll; Lastiati, Anies
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9283

Abstract

This study aims to analyze the influence of perceived ease of use and perceived risk on attitude toward using and intention to use QRIS (Quick Response Code Indonesian Standard) in Jabodetabek. A quantitative research was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 201 QRIS users and analyzed using SmartPLS 3. The findings indicate that higher perceived ease of use increases both users’ attitude and intention to use QRIS. Conversely, higher users’ perceived risk reduces both their attitude toward using the system and their intention to adopt it. Moreover, it also found that users’ attitude toward using QRIS mediates the relationship between perceived variables and behavioral intention. These findings highlight the importance of educational and communication strategies to enhance positive users’ attitudes and to reduce perceived risk in order to increase QRIS adoption.
PENGARUH KEPEMILIKAN DENGAN KONEKSI POLITIK TERHADAP PERILAKU PENGHINDARAN PAJAK Nur Awlia Az’ari; Anies Lastiati
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.17-25

Abstract

This study aims to examine whether company ownership, especially those represented by the board of commissioners and company shareholders who have political connections, has an effect on tax avoidance behavior. This study also examines whether the company's audit committee has a moderating impact on the influence between ownership structure and tax avoidance behavior. The results show that political connections have a positive effect on tax avoidance, meaning that the higher the political connection, the lower the CETR value, the higher the political connection in the company, the higher the tax avoidance. However, this study shows that the audit committee does not have a moderating impact on the relationship between these political connections and tax avoidance.
The effect of accounting conservatism on the cost of equity with information asymmetry as an intervening variable and corporate governance as a moderator Ade Hanifah Sari; Anies Lastiati
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.v7i1.1511

Abstract

This study aims to examine the relationship between accounting conservatism and the cost of equity, both directly and indirectly, and to test the role of information asymmetry as an intervening variable with corporate governance as a moderating variable. The research employs a quantitative method. The sampling technique was determined using purposive sampling. The data type used is secondary data obtained from companies in the Property, Real Estate, and Building Construction sectors listed on the Indonesia Stock Exchange during the 2016-2017 period. The total sample consists of 72 companies. The difference between this study and previous ones lies in analyzing whether the direct or indirect relationship between accounting conservatism and the cost of equity has a more significant effect. Additionally, this study incorporates corporate governance as a moderating variable. The results indicate that accounting conservatism's direct influence on the cost of equity is greater than the indirect effect mediated by information asymmetry. Thus, accounting conservatism has a more significant direct impact on the equity price. Meanwhile, corporate governance is proven to moderate the relationship between accounting conservatism and information asymmetry, and the relationship is significantly positive. Public interest statementsThis research benefits the general public by providing practical insights on how accounting conservatism and good corporate governance can improve the transparency of financial information. It helps stakeholders, especially investors, make smarter investment decisions by minimizing the risk of asymmetric information.
Co-Authors Ade Hanifah Sari Aganeka Pratama Almas, Salsabila Amalia Restika Amelia Rizqia Ananda Putri Harfie Dame Fransisca, Rini Deni Saputra Destika Maulia Endarwan, Randy Eryll Nabiilah Nur Alifah, Azahra Nur Awlia Az’ari Nur Awlia Az’ari Nurhipnudin, Iip Prameswari, Sekar Natasya Pratiwi, Andien Mirza Purba, Odeneska J.A. Puspita, Della Rahayu, Aprilia Putri Ramayanti, Rizka Rani Faradilla Salsabiela, Chintya Soenaria, Syaiful Rahman Yuliana, Nurul