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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business IJEBD (International Journal Of Entrepreneurship And Business Development) PRIVE: Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Gorontalo Accounting Journal GEMA EKONOMI Jambura Economic Education Journal Jurnal Equity Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi Jurnal Riset Terapan Akuntansi Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis JMK Jurnal Manajemen dan Kewirausahaan Indonesian Journal of Law and Economics Review Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Humanism : Jurnal Pengabdian Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Al-Buhuts (e-journal) Accounting and Finance Studies Apssai Accounting Review (ApAR) Indonesian Journal of Business Analytics (IJBA) Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies MDP Student Conference Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis [JIMEIS] Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi RISK : Jurnal Riset Bisnis dan Ekonomi JIEMAN: Journal of Islamic Educational Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Journal of Ekonomics, Finance, and Management Studies Equity International Journal of Economics and Management Research Jurnal Akuntan Publik
Dwi Suhartini
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Transportation Other

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Earnings Management in Property Companies Seen from Financial and Control Factors Sadzili, Rohan As; Suhartini, Dwi
RISK : Jurnal Riset Bisnis dan Ekonomi Vol. 6 No. 1 (2025): Mei 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/risk.v6i1.6358

Abstract

This study analyzed financial distress, cash holdings, profitability, and internal control’s moderating role on earnings management in Indonesian property/real estate firms (2019–2023). Utilizing secondary data from 21 IDX-listed companies, variables were measured via Debt Service Coverage Ratio (financial distress), cash-to-assets ratio (cash holdings), Return on Assets (profitability), Modified Jones Model (earnings management), and an aggregate loss dummy (internal control). Moderated regression analysis (SPSS 28.0) showed: (1) Financial distress and cash holdings negatively impacted earnings management, while profitability increased it; (2) Internal control moderated only financial distress, with no effect on cash holdings or profitability. Financial distress incentivizes earnings manipulation, whereas strong liquidity and profitability deter such practices. Internal control mitigates distress-related risks but lacks efficacy in liquidity/performance contexts. These findings highlight the necessity of robust governance and transparent reporting, especially for financially distressed firms, to reduce opportunistic accounting. Regulators should prioritize oversight mechanisms targeting financial distress, while acknowledging liquidity and profitability as natural safeguards. The study advances understanding of internal control’s conditional role, offering actionable insights for policymakers and corporate leaders in high-risk sectors. Future research should explore sector-specific external factors (e.g., market volatility) to refine governance frameworks.
Akuntansi Hijau, Inovasi, dan Kinerja Keuangan: Analisis Peran CSR Sebagai Moderator Tele, Mario Ferdinandus; Suhartini, Dwi
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2552

Abstract

This study aims to analyze the influence of green accounting, environmental performance, green innovation, and company size on financial performance with corporate social responsibility as a moderating variable. This study employs a quantitative approach using classical assumption tests, multiple linear regression analysis, and moderated regression analysis processed using SPSS. The data analyzed consists of 636 observations from 106 manufacturing companies listed on the Indonesia Stock Exchange and participating in the PROPER program during the 2022–2023 period. The results indicate that green accounting and firm size have a significant positive impact on financial performance, with disclosure levels reaching 93% and average firm assets of 29.64. Conversely, environmental performance and green innovation have a significant negative impact, with an average score of 3.14 for environmental performance (dominated by PROPER Blue) and green innovation implementation at approximately 44%. CSR disclosure, averaging 63%, was found to act as a moderator that strengthens the positive influence of green accounting and company size but weakens the negative influence of environmental performance and green innovation on profitability. These findings suggest that sustainability strategies have not yet fully generated positive synergies for profitability if they are not aligned with market readiness and the efficiency of corporate resource integration.
The Effect of Corporate Ownership Structure on Corporate Social Responsibility Disclosure Through the Independent Board of Commissioners As a Moderating Variable Agnesica Vania Hanaya, Sharon; Suhartini, Dwi
Eduvest - Journal of Universal Studies Vol. 5 No. 8 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i8.50914

Abstract

This research investigates the impact of a company's ownership structure on corporate social responsibility (CSR) disclosure, with the independent board of commissioners acting as a moderating variable. The study provides both theoretical and practical contributions by analyzing how foreign ownership and institutional ownership influence CSR disclosure through the lens of stakeholder theory and agency theory, with the independent board of commissioners as a moderating factor. A quantitative research approach is employed, utilizing secondary data. The study population consists of 30 consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, resulting in a total of 90 company data points. The sample is selected using purposive sampling. Data analysis is conducted using the Statistical Package for the Social Sciences (SPSS), applying Multiple Linear Regression and Moderated Regression Analysis (MRA). The findings indicate that foreign ownership positively influences CSR disclosure, while institutional ownership also has a positive effect on CSR. However, the independent board of commissioners does not moderate the relationship between foreign ownership and CSR disclosure but does moderate the relationship between institutional ownership and CSR disclosure.
The Effect of Environmental Performance Innovation: The Strategic Role of Institutional Ownership as a Moderator Panggabean, Angelita Kracibaya Nauli; Suhartini, Dwi
JIEMAN: Journal of Islamic Educational Management Vol. 7 No. 1 (2025): JIEMAN: Journal of Islamic Educational Management
Publisher : The Faculty of Education and Teaching Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jieman.v7i1.290

Abstract

This study aims to examine the impact of environmental performance on innovation and analyze the role of institutional ownership as a moderating variable. The increasingly critical issue of sustainability has prompted, especially in the manufacturing sector, the adoption of environmentally friendly practices that are believed to encourage innovation. However, the relationship between environmental performance and innovation still shows mixed results. This study employs a quantitative approach using Partial Least Squares-Structural Equation Modeling analysis on 150 observational data points from 30 manufacturing companies listed on the Indonesia Stock Exchange and participating in the PROPER program during the 2019-2023 period. The research findings indicate that environmental performance has a significant negative effect on corporate innovation. However, institutional ownership has been proven to positively and significantly moderate this relationship. These findings confirm that the presence of strong institutional investors can act as a catalyst in driving innovation amid environmental performance demands. This study has implications for policymakers and investors that proper ownership governance can create a balance between sustainability and corporate innovation in developing countries
The Strategic Role of Leadership Agility and Entrepreneurial Orientation in Fostering Innovation Ambidexterity and Enhancing Competitive Advantage Winarsih, Tutik; Yuniningsih, Yuniningsih; Suhartini, Dwi; Handayani, Wiwik
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5111

Abstract

This research delves into how leadership agility and entrepreneurial orientation impact innovation ambidexterity and competitive advantage strategically, taking into consideration both direct and indirect effects. Using a quantitative approach with an explanatory research design, the study conducted a survey of all 90 small culinary businesses in Surabaya City using a census sampling method. Data collection was done through structured questionnaires and analysis was performed using SmartPLS 3.0. The results indicate that both leadership agility and entrepreneurial orientation have a significant positive effect on innovation ambidexterity. Furthermore, these antecedent variables exert a substantial impact on competitive advantage. Notably, innovation ambidexterity plays a mediating role, reinforcing its function as a critical mechanism linking internal capabilities to strategic outcomes. The originality of this study is in its detailed examination of small food businesses, a sector that has not been fully explored. It sheds light on how these companies can use their internal strengths to improve their competitive edge. This research adds to the conversation about Sustainable Development Goals (SDGs), with a specific focus on SDG 8 (Promoting Jobs and Economic Growth) and SDG 9 (Encouraging Industry, Innovation, and Infrastructure). It emphasises the role of flexible leadership and entrepreneurial planning in promoting creativity and resilience in small businesses.
Analisis Pengendalian Internal dalam Pengelolaan Piutang Deka Hotel Surabaya Arnes, Arnesti Aulia Salsabilla; Dwi Suhartini
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 2 No. 5 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v2i5.6703

Abstract

Pengendalan internal merupakan aspek penting dalam pengelolaan piutang karena berdampak langsung terhadap arus kas dan operasional perusahaan. Penelitian ini bertujuan untuk menganalisis penerapan pengendalian internal dalam pengelolaan piutang Deka Hotel Surabaya dengan menggunakan kerangka COSO yang mencakup lima komponen utama lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi, serta pengawasan Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara. Hasil penelitian menunjukkan bahwa Deka Hotel Surabaya telah menerapkan sistem pengendalian internal yang baik dan efektif.
PENGARUH TAX AWARENESS, TAX MORALE, DAN PEER GROUP TERHADAP TAX COMPLIANCE WAJIB PAJAK ORANG PRIBADI DENGAN INTENTION TO COMPLY SEBAGAI VARIABEL MEDIASI Zahirah, Aishwarya Shafa; Dwi Suhartini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3472

Abstract

Introduction: This research aims to investigate the many variables influencing tax compliance among individual taxpayers at KPP Pratama Surabaya Rungkut. It will examine the importance of tax awareness, tax morale, and the impact of peer groups, emphasizing the desire to comply as a mediating variable. Methods: This study employed a quantitative methodology, gathering primary data through questionnaires distributed in both online and offline formats to a sample of 100 individual taxpayers registered at KPP Pratama Surabaya Rungkut. Data analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM).Results: The results show that being more conscious of taxes and having a strong sense of tax morality both make people more likely to comply, which in turn has a big effect on how well they really do. Simultaneously, peer groups seem to exert little influence on the desire to comply or on actual tax compliance. An in-depth analysis reveals that the desire to comply serves as a mediator in the relationship between tax knowledge and tax compliance (complete mediation) as well as in the relationship between tax morale and tax compliance (partial mediation). The results support the Theory of Planned Behavior, emphasizing that intention serves as a key predictor of actual behavior. This research suggests that enhancing internal motivation via tax education and the development of moral values may be an effective strategy to increase tax compliance among individual taxpayers in metropolitan areas like Surabaya. Keywords: Tax Awareness, Tax Morale, Peer Group, Intention to Comply, Tax Compliance
Implementasi Coretax Dalam Pelaporan Pajak: Studi Kasus PT Agrinesia Raya Salsabila, Zahrah Zain; Suhartini, Dwi
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.12995

Abstract

Penelitian ini bertujuan mengevaluasi implementasi Coretax Administration System (CTAS) dalam pelaporan pajak perusahaan dengan studi kasus pada PT Agrinesia Raya. Penelitian menggunakan pendekatan kualitatif desain studi kasus instrumental, dengan pengumpulan data melalui wawancara mendalam terhadap lima informan yang terlibat langsung dalam proses pelaporan pajak menggunakan CTAS. Hasil penelitian menunjukkan bahwa penerapan CTAS memberikan dampak positif dengan mempermudah pelaporan Pajak Penghasilan (PPh) dan Pajak Pertambahan Nilai (PPN), meningkatkan ketepatan waktu, serta mendukung otomatisasi pelaporan setelah pembayaran dilakukan. Meski demikian, sistem masih menghadapi kendala teknis seperti keterlambatan akses server, error sistem, dan kebutuhan pelatihan tambahan, terutama pada tahap awal implementasi. Secara keseluruhan, CTAS memberikan kontribusi signifikan terhadap efisiensi administrasi dan kepatuhan pajak perusahaan, namun keberhasilan jangka panjang memerlukan penguatan aspek teknis dan pelatihan berkelanjutan bagi pengguna.
Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables Yanto, Alif Faruqi Febri; Pranoto, Soeparlan; Suhartini, Dwi
EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p48-58

Abstract

This study aims to examine taxpayer compliance that is influenced by tax audits, knowledge of taxation and tax administration services moderated by risk preferences. The object in this study is an individual taxpayer registered at KPP Pratama Surabaya Mulyorejo. The analytical method used in this study is GSCA. The results showed that tax audits, fiscal services have an effect on taxpayer compliance, while tax knowledge does not contribute to taxpayer compliance. Risk preference moderates the relationship between tax audit and taxpayer services on taxpayer compliance, but cannot moderate taxation knowledge on taxpayer compliance.
The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy Pawitra, Dyah Ayu Kanina; Suhartini, Dwi
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1755

Abstract

The financial statement should be relevant, reliable, and free of material misstatement to be valuable. To achieve this objective, it requires an independent auditor. This study aimed to examine the effect of the aspects of individual behavior consisting of knowledge, audit experience, pressure of obedience and complexity of tasks, and the psychological aspects of self-efficacy as a moderating variable to the auditor's audit judgment at Surabaya Public Accounting Firm. The data were taken by a questionnaire distributed to auditors in Surabaya Public Accounting Firm registered in the Directory of the Indonesian Institute of Certified Public Accountants 2017, with a minimum work period of 2 years (auditor partner). They were analyzed using SmartPLS 3.0. The results indicate that knowledge has a significant positive effect on audit judgment. On the contrary, the audit experience does not have a positive effect on audit judgment, and compliance pressure and task complexity do not negatively affect judgment audits. Self-efficacy, as a moderating variable, is only capable of moderating the pressure of compliance with judgment audits. This suggests that public accounting firms, as well as auditors, should increase their knowledge so that they can make better audit judgments.
Co-Authors Agcristina Collia Agata Agnesica Vania Hanaya, Sharon Agung Mersia Mahendradata Ainin Azhari Alif Faruqi Febri Yanto Alifiah Wulansari Mustofa Amanda Elsa Vionora Pitoyo Amirudin, Salsabila Ratna Dilla Anisa Frieda Aprilia Eka Tristanto Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Ardilla, Alfin Arnes, Arnesti Aulia Salsabilla Ayub Binsar Tamado Azmiyanti, Rizdina Budiwitjaksono, Gideon Setyo Danurwenda, Raihan Devi Pertiwi Ananda Putri Dhani Ichsanuddin Diza Dianeke Budi Prabowo Eko Riadi Elok Oktavia Widhawati Else Nur Fitriana Endah Susilowati Erna Sulistyowati Eza Putri Madyansyah Fajar Nugroho Fajar Syaiful Akbar Farah Anissa Ilmi Faustine Stella Gratia Hapan Febrianti, Lavida Melia Fiola Dwi Anggraeni Firmansyah, Riski Gabriela Mony, Trice Febrinda Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Gandini, Aulia Gunawan, Alvien Gusti Dian Prayogi Hasanah, Faidatul Hendy Yatindra Abimanyu Hero Priono Hero Priono Hero Priono Icasania Septentia Icasania Septentia Ika Widya Rahmadhani Ilvia Azhari Indrawati Yuhertiana Invony Dwi Aprilisanda Iqbal, M Choirul Ira Megasyara Jannata, Putrila Maya Javelin Auffadiina Jaya Frediyanto Jofita Meida Kadariyanty Jofita Meida Kadariyanty, Jofita Meida Josephine Renata Purwaningrum Julianto Harsono, Eddy Kamisutara, Made Kevin Pratama Nugraha Kurniawati, Ervinda Dwi Kusumawardhani, Indira LINA DWI MAYASARI Lina Dwi Mayasari Lukito, Ainun Rahmawati Luluk Musfiroh Luluk Musfiroh Mahendradata, Agung Mersia Manalu, Wahyu Christian Marbun, Ruth Stephany Margha Rettha Ayu Chornelia Maria Kumalasari Maria Kumalasari Mashudi, Djohan Mayasari, Eka Meda Valentina Cesarie Medysta Yurike Vira Priyono Mohamed, Nafsiah Muhammad Irhas Effendi, Muhammad Irhas Muhammad Itsar Muhammad Nugraha Eka Wardana Murdoko, Berta Dwi Muryani, Endang Musfiroh, Luluk Mustofa, Alifiah Wulansari nadila, julinda putri Ni Putu Andini Saraswati Nicholas Danendra Pratama Nicky Gervinda Putri Nila Oktavia Isnaini Oktabilla Timoriawan, Shanella Panggabean, Angelita Kracibaya Nauli Pawitra, Dyah Ayu Kanina Pertiwi, Siska Puspa Prabowo, Diza Dianeke Budi Prajna Shafira Paramitha Pratiwi, Yanna Eka Purwaningrum, Josephine Renata Putri Arimbi Nuritasari Putri, Monika Indah Cahyani Putri, Silvani Putrila Maya Jannata Rachmadhani, Susy Rachman Halim Yustiyawan Ramadhan, Muhammad Alriansyah Rejeki Nurhidayati Resnamurti, Dhanang Ria Sandra Alimbudiono, Ria Sandra Riadi, Eko Rida Perwita Sari Rilah, Fitri Nur Rizdina Azmiyanti Rizkita, Divanda Oktavia Rosyidah, Alim Matur Sadzili, Rohan As Salsabila, Aina Thusamma Salsabila, Zahrah Zain Salwa Aqmarina Izzati Septa Dinda Alfia, Famia Setyo B., Gideon Shafira Gusti Permata Sari Sinaga, Rony Arjuna Soeparlan Pranoto, Soeparlan Sofie Yunida Putri Sukma Halimatus Sa'diyah Sulistiana, Heny Talitha Nabilah Putri Tamadoy Thamrin Tamadoy Thamrin Tannar, Oryza Tannar, Oryza Tele, Mario Ferdinandus Tia Mahrurotul Fikriyah Tiaramurti, Galuh Tituk Diah Widajantie Tony Agusta Tutik Winarsih Veny Mufidatus Saffanah Vincensia Rena Dirapuspita Vindi Pronika Sytia Putri Wahyuningsih, Desi Tri Wardana, Muhammad Nugraha Eka Widajantie, Tituk Diah Widoretno, Astrini Aning Wijaya, Sugianto Wiwik Handayani Yosafat Chrizar Ratu Nagari Yunida Putri, Sofie Yuningsih Yuningsih Yuniningsih Yuniningsih Zahirah, Aishwarya Shafa