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All Journal Jurnal Ekonomi JURNAL ILMIAH MANAJEMEN & BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Ekono Insentif Jurnal Online Insan Akuntan JAAF (Journal of Applied Accounting and Finance) Jurnal Proaksi Jurnal Akuntansi Bisnis Pelita Bangsa East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Pelitabangsa International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Kabar Masyarakat Jurnal Ekonomi, Bisnis, dan Humaniora GEMBIRA (Pengabdian Kepada Masyarakat) Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Indonesian Journal of Economic & Management Sciences (IJEMS) Journal of Scientific Interdisciplinary Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial
Dian Sulistyorini Wulandari
Fakultas Ekonomi, Universitas Pelita Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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DEFERRED TAX ASSETS IN FOCUS: ANALYZING THEIR EFFECT ON EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A KEY MODERATOR Benny Oktaviano; Dhani Rosjadi; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.524

Abstract

This study aims to examine the effect of Deferred Tax Assets (DTA) on Earnings Management and assess the role of Audit Quality as a moderating variable. The research object comprises manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach was employed, using panel regression with a Random Effects model, selected based on Hausman and Lagrange Multiplier tests. The results indicate that DTAs have a positive and significant effect on Earnings Management, suggesting that firms use DTA flexibility to manipulate earnings. However, the interaction test between DTA and Audit Quality yields a negative but statistically insignificant coefficient, indicating that Audit Quality does not significantly moderate the relationship between DTA and Earnings Management. These findings imply that, although high-quality auditors are expected to constrain earnings management practices, their moderating role was not empirically supported in this sample.
FROM DISTRESS TO DISCLOSURE: UNDERSTANDING THE MODERATING ROLE OF LEVERAGE IN ACCOUNTING CONSERVATISM UNDER INFORMATION ASYMMETRY Edi Triwibowo; Dian Sulistyorini Wulandari; Cecilia Margaretha Sinaga
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.525

Abstract

This study aims to examine the effect of financial distress and information asymmetry on accounting conservatism, with leverage as a moderating variable. The study uses panel data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research method adopts a quantitative explanatory approach, employing purposive sampling and panel data regression analysis using multiple linear regression and moderated regression analysis (MRA). The findings show that both financial distress and information asymmetry have a significant positive effect on accounting conservatism. However, leverage has a significant negative effect on conservatism, indicating that highly leveraged firms are less conservative in their reporting. Furthermore, the interaction between financial distress and leverage does not have a significant moderating effect, while leverage significantly moderates the relationship between information asymmetry and accounting conservatism. These results highlight the strategic role of conservative accounting in conditions of financial pressure and asymmetric information, especially when combined with high leverage. The study contributes to the literature on financial reporting by offering insights into how internal risk conditions and capital structure shape accounting policy decisions in emerging markets like Indonesia.
THE INTERPLAY BETWEEN SALES GROWTH AND DIVIDEND POLICY IN ENHANCING FIRM VALUE: THE MODERATING ROLE OF TAX PLANNING Erlina Widayanti Djatnicka; Tirin Wulandari; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.526

Abstract

This study aims to examine the effect of sales growth and dividend policy on firm value, with tax planning as a moderating variable. The object of the research is manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative approach was employed using panel regression analysis and Moderated Regression Analysis (MRA) to test moderation effects. The results reveal that both sales growth and dividend policy have a significant positive impact on firm value. Furthermore, tax planning significantly moderates the relationship between sales growth and dividend policy on firm value. This implies that firms implementing effective tax planning strategies are better able to enhance the value-creating potential of their operational growth and dividend decisions. The findings offer strategic insights for corporate managers and investors to integrate financial performance indicators with tax efficiency as a means to maximize shareholder wealth.
NAVIGATING MARKET FLUCTUATIONS: INTEREST RATES AS A MODERATOR IN THE FINANCIAL PERFORMANCE–STOCK PRICE EQUATION Jamian Purba; Shafa Amelia Putri; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.527

Abstract

This study investigates the influence of financial performance on stock prices with interest rates as a moderating variable. Using panel data from publicly listed companies between 2018 and 2023, a random effects model was employed based on Chow, Hausman, and the LM test results. The findings show that financial performance has a positive and significant effect on stock price. Moreover, the interaction term between financial performance and interest rates indicates a negative moderating effect, suggesting that higher interest rates weaken the impact of financial performance on stock prices. These results underline the importance of considering macroeconomic variables in investment evaluations and corporate decision-making.
AUDIT COMMITTEES IN ACTION: MODERATING EARNINGS MANAGEMENT STRATEGIES DURING FINANCIAL DISTRESS Maulina Dyah Permatasari; Dian Sulistyorini Wulandari; Imamudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.528

Abstract

This study aims to analyze the effect of financial distress on earnings management with audit committee effectiveness as a moderating variable. The research data were derived from annual reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, selected using purposive sampling. The analysis method employed was panel regression using the Panel Least Squares (PLS) approach with a moderation test. The results indicate that financial distress has a negative and marginally significant effect on earnings management. However, when the interaction variable between financial distress and the audit committee is introduced, the results show that the audit committee strengthens the relationship between distress and earnings management. This suggests that the existence of audit committees in some firms does not necessarily function effectively to curb managerial opportunism, particularly under financial pressure. These findings provide crucial implications for policymakers and practitioners to enhance the quality and independence of audit committees in corporate governance practices.
CAPITAL ADEQUACY MEETS OPERATIONAL EFFICIENCY: A DUAL APPROACH TO ENHANCING PROFITABILITY Sindik Widati; Angga Deni Pratama; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.529

Abstract

This study aims to examine the effect of profitability on capital adequacy, with operational efficiency as a moderating variable in the banking sector. The data employed are secondary data from the annual financial reports of commercial banks listed from 2018 to 2023. A quantitative approach using panel data regression was used to test the relationships among variables. The results indicate that profitability has a positive and statistically significant effect on capital adequacy. However, operational efficiency does not significantly moderate this relationship. These findings suggest that while profitability plays a key role in capital planning, the moderating impact of operational efficiency is limited in the context of the sampled banks. This research provides insights for policymakers and bank managers on the strategic role of sustainable profitability in capital management, independent of internal operational enhancements.
OPTIMIZING PROFITABILITY: A DEEP DIVE INTO CASH AND RECEIVABLE TURNOVER WITH WORKING CAPITAL TURNOVER AS THE MODERATOR Neng Asiah; Dian Sulistyorini Wulandari; Sabbarudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.530

Abstract

This study aims to analyze the effect of asset turnover and receivable turnover on profitability with working capital turnover as a moderating variable. The object of the research is manufacturing companies listed on the Indonesia Stock Exchange during the period 2019–2023. A quantitative approach using panel data regression analysis was employed. The results indicate that both asset turnover and receivable turnover have a positive and significant impact on profitability. Furthermore, working capital turnover significantly moderates the relationship between these operational efficiency metrics and profitability. This implies that firms with higher working capital efficiency can enhance the positive effect of asset and receivable utilization on financial performance. The study contributes to financial management by emphasizing the need for integrated strategies that combine operational efficiency with effective working capital management to improve profitability.
Implementasi Sistem Akuntansi Berbasis Teknologi untuk Meningkatkan Transparansi dan Pengelolaan Keuangan Koperasi Ahmad Bukhori Muslim; Dian Sulistyorini Wulandari; Kuwat Riyanto; Yohanes Bosco Riando
Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial Vol. 1 No. 3 (2024): Agustus : Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karya.v1i3.378

Abstract

Implementing technology-based accounting systems in cooperatives aims to enhance transparency and efficiency in financial management. This initiative involves intensive mentoring of cooperative members in adopting new technologies for transaction recording, financial reporting, and real-time cash flow management. The results of this implementation show significant improvements in the member's ability to use accounting systems, strengthening financial transparency and facilitating strategic decision-making. Despite challenges such as resistance to change and the availability of adequate technological infrastructure, the program has successfully delivered positive impacts that can assist cooperatives in improving service quality to members and strengthening their financial position in the market. With ongoing support and the development of more specific training modules, this technology implementation is expected to continue to provide long-term benefits for cooperatives and their members.
Cost of Production, Cost of Operation, and Net Sales to Net Profit Oktaviano, Benny; Dian Sulistyorini Wulandari; Ade Priyani
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7991

Abstract

This research aimed to assess the impact of production costs, operating costs, and net sales on the net income of metal and comparable manufacturing companies listed on the Indonesia Stock Exchange during the period 2016–2020, whether individually or collectively. The data collection employed a purposive sampling method. The findings revealed that production costs had a partial impact on net income, whereas operating costs exhibited an influence on net income, while net sales did not. Collectively, the variables of production costs, operating costs, and net sales exerted a significant effect on net income. The R2 test indicated a value of 0.359. These results substantiate that production costs, operational costs, and net sales jointly contribute to the net income of metal and similar manufacturing companies on the Indonesia Stock Exchange for the 2016-2020 period, accounting for 35.9%. This implies that profit in this study is influential, while the remaining 64.1% is influenced by other factors not considered in this research
A Perspective of Theory Technology-To-Performance Chain (TPC): Accounting Information Systems, Internal Control and Work Motivation on Employee Performance Fuadi, Agus; Dian Sulistyorini Wulandari; Verentia Amranani Putri
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7994

Abstract

The advancement of technology is a reflection of the contemporary era, continually evolving to address the changing needs of humanity. Beyond the widespread demand for accounting information systems, it is crucial to recognize the substantial influence that internal control and work motivation wield over employee performance. This research endeavors to examine the impact of accounting information systems, internal control, and work motivation on the performance of PT Arfia Megah's employees. The study employs a saturated sampling method, encompassing the entire population of 40 employees at PT Arfia Megah. The independent variables under scrutiny include accounting information systems, internal controls, and work motivation, while employee performance serves as the dependent variable. Utilizing a quantitative approach, primary data is collected through a questionnaire, and the analysis is conducted using the multiple regression method. The findings affirm a positive correlation between accounting information systems, internal control, work motivation, and enhanced employee performance
Co-Authors Ade Priyani Agus Fuadi Agus Fuadi Agus Fuadi Ahmad Bukhori Muslim Ahmad Bukhori Muslim Ahmad Bukhori Muslim Aji Saputra Angga Deni Pratama Arthamivia Brilyana Rasidi Benny Oktaviano Benny Oktaviano Cecilia Margaretha Sinaga Christine Yuliyanti Tiurma Dhani Rosjadi Diah Ayu Prihasteti Dian Sukma Lestari Diana Anggraeni Dina Faradilla Djatnicka, Erlina Edi Tri Wibowo Edi Tri Wibowo Edi Triwibowo Edi Triwibowo Erlina W Djatnicka Erlina Widayanti Erlina Widayanti Erlina Widayanti Djatnicka Erman Firmansyah Fedia Chairunnisa Fuadi, Agus Hurian Kamela Ilham Dwi Saputro imamudin Ita Sari Jamian Purba Jamian Purba Khansa Naelil Muna KHOIRUN NISA Kuwat Riyanto Leni Anggraini Lisa Kustina Mainatul Khasanah Marina Maulina Dyah Permatasari Maulina Dyah Permatasari Mey Anjelika Muhamad Surya Muhammad Ahmi Husein Muhammad Asrori Muhammad Najamuddin Dwi Miharja Nandhito Kuslesmana Neng Asiah Neng Asiah Neng Deti Rohimah Nining Yuningsih Nur Asti Amalia Nur Cahyonowati Oktaviano, Benny Perdana Ricardo Perdana Ricardo Purba, Jamian Rustianah Rustianah Sabbarudin Salmiya Kartika Satinah Satinah Selfiani Shafa Amelia Putri Sindik Widati Sindik Widati Sinta Angeliya Siti Sopiah Siti Suharyani SRI LESTARI Sunita Dasman Suriyanti Suriyanti Syifa Aulia Syifa Fauziyyah Tirin Wulandari Titi Nandarwati Triwibowo, Edi Verentia Amranani Putri Virza Hardianti Vista Yulianti Vista Yulianti Vista Yulianti Widayanti, Erlina Widiastuti Widiastuti Yahya, Adibah Yancy Yoga Religia Yohanes Bosco Riando Yulianti, Erni Yulianti, Vista Yurman Zega Yusnia Devarianti