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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 Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi 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 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 Behavioral Accounting Journal Al-Buhuts (e-journal) Accounting and Finance Studies Apssai Accounting Review (ApAR) Indonesian Journal of Business Analytics (IJBA) 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 Akuntan Publik Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE 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
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI DENGAN RISIKO LITIGASI SEBAGAI PEMODERASI Agcristina Collia Agata; Dwi Suhartini; Astrini Aning Widoretno
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 10, No 2 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v10i2.776

Abstract

Abstrak Penelitian memiliki tujuan untuk menguji dan menganalisis pengaruh Corporate Social Responsibility dan konflik kepentingan terhadap konservatisme akuntansi. Penelitian ini juga bertujuan untuk menguji dan menganalisis risiko litigasi memoderasi pengaruh Corporate Social Responsibility dan konflik kepentingan terhadap konservatisme akuntansi. Penelitian-penelitian terdahulu menunjukkan hasil yang tidak konsisten sehingga peneliti tertarik untuk meneliti kembali dua faktor yang mempengaruhi konservatisme akuntansi yaitu CSR dan konflik kepentingan dengan menambahkan variabel moderasi.  Jenis penelitian ini adalah kuantitatif dengan data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi primer yang terdaftar di BEI periode 2015-2019 yaitu sebanyak 88 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga terpilih 50 observasi. Teknik pengumpulan data menggunakan studi dokumentasi dan analisis data yang digunakan yaitu SmartPLS 3.0. Hasil penelitian ini menunjukkan CSR berpengaruh positif terhadap konservatisme akuntansi, konflik kepentingan tidak berpengaruh terhadap konservatisme akuntansi, risiko Litigasi tidak mempu memoderasi CSR terhadap konservatisme akuntansi, dan risiko litigasi mampu memoderasi lebih tepatnya memperlemah konflik kepentingan terdahap konservatisme akuntansi. Kata Kunci: Corporate Social Responsibility, Konflik Kepentingan, Konservatisme Akuntansi, Risiko Litigasi  Abstract The purpose of this research is to test and analyse the Corporate Social Responsibility's influence and the conflict interest towards accounting conservatism. Apart from that, the other purpose is to test and analyse the moderation litigation risk of Corporate Social Responsibility's influence and the conflict interest towards accounting conservatism. Previous studies have shown inconsistent results so that researchers are interested in re-examining two factors that influence accounting conservatism, namely CSR and conflict of interest by adding moderating variables. This is a quantitative research using secondary data. The research population are 88 manufacturing companies for primary needs goods, which are listed in BEI for period 2015 until 2019. The sample collection technique uses purposive sampling until narrowed to 50 analysis units. The data collection technique uses SmartPLS 3.0 for documentation study and data analysis. The result of this research shows the positive influence of CSR on the accounting conservatism, conflict interest which is not affecting the accounting conservatism, litigation risk cannot be able to do the CSR moderation on accounting conservatism, and the litigation risk can be able to do the moderation which exactly weakening the conflict interest on the accounting conservatism Keyword: Corporate social responsibility, Conflict of interest, accounting conservatism, and litigation risk.
Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables Alif Faruqi Febri Yanto; Soeparlan Pranoto; Dwi Suhartini
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, 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.
Implementasi Green Accounting Berbasis University Social Responsibility (USR) Vindi Pronika Sytia Putri; Dwi Suhartini; Astrini Aning Widoretno
BALANCE: Economic, Business, Management and Accounting Journal Vol 18, No 2 (2021): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v18i2.8384

Abstract

This study aims to determine whether there are differences in the application of University Social Responsibility based on green accounting at Petra Christian University and Widya Mandala University. This study uses quantitative methods. The population in this study were Petra Christian University and Widya Mandala University. The sampling technique used is purposive sampling. The number of samples collected is as many as 65 respondents. Data collection method using a questionnaire using Google Form. In this study, the hypothesis was tested using an independent sample-T test with SPSS 25 analysis tool. This study showed that the variables of environmental involvement and environmental reporting were statistically different between Petra Christian University and Widya Mandala University. While the other two variables, namely ecological awareness and ecological audit, there is no difference. Keywords                    : Green Accounting; University Social Responsibilities (USR); Universitas Kristen Petra; Universitas Widya MandalaCorrespondence to      : astrini.widoretno.ak@upnjatim.ac.id Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan penerapan University Social Responsibility berbasis green accounting pada Universitas Kristen Petra dengan Universitas Widya Mandala. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah Universitas Kristen Petra dan Universitas Widya Mandala. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang terkumpul adalah sebanyak 65 responden. Metode pengumpulan data menggunakan kuesioner dengan menggunakan Google Form. Dalam penelitian ini uji hipotesis menggunakan uji independent sample-T test dengan alat analisis SPSS 25. Hasil penelitian ini menunjukan variabel keterlibatan lingkungan dan pelaporan lingkungan yang secara statistik memiliki perbedaan antara Universitas Kristen Petra dan Universitas Widya Mandala. Sementara dua variabel lainnya, yaitu kepedulian lingkungan dan audit lingkungan tidak terdapat perbedaan. Kata Kunci                  : Green Accounting; University Social Responsibilities (USR); Universitas Kristen Petra; Universitas Widya Mandala
CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, FINANCIAL PERFORMANCE DAN FIRM VALUE PADA PERUSAHAAN FARMASI DI BEI Luluk Musfiroh; Dhani Ichsanuddin; Dwi Suhartini
Jurnal MEBIS (Manajemen dan Bisnis) Vol 3 No 2 (2018): December 2018
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v3i2.34

Abstract

This study aims to examine the effect of corporate governance, intellectual capital on firmvalue with financial performance as an intervening variable inPharmaceutical companies in Indonesia Stock Exchangein period 2011-2015. The sample was chosen using purposive sampling method and obtained 35 financial statements and company annual report to be sampled. Data analysis used is path analysis withSPSS 23.The results of this study indicate thatmanagerial ownership, institutional ownership and intellectual capital have a negative effect tofirm value. Independent commissioners and audit committees have no effect to the firm value.Financial performance is not an intervening variable between managerial ownership, institutional ownership, independent commissioner and audit committee tofirm value, but financial performance is an intervening variable between intellectual capitaltofirm value. Financial performance has an effect tofirm value.
PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Kevin Pratama Nugraha; Gideon Setyo Budiwitjaksono; Dwi Suhartini
Jurnal MEBIS (Manajemen dan Bisnis) Vol 5 No 1 (2020): Juli 2020
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v5i1.97

Abstract

Tujuan perusahaan didirikan ialah untuk menghasilkan laba dari kegiatan operasionalnya serta meningkatkan kesejahteraan pemegang saham dan menaikkan nilai perusahaan dimata investor, tujuan penelitian ini dilakukan adalah untuk mnguji dan menganalisa hubungan profitabilitais dan likuiditas terhadap nilai perusahaan serta kebijakan dividen sebagai memoderasinya. Sample penelitian berjumlah 72 data laporan keuangan berasal dari 18 perusahaan selama 4 periode yang diambil dengan teknik purposiive sampling. Teknik analisis data menggunakan PLS. Hasil penelitian menunjukan bahwa investor tertarik pada entitas bisnis yang dapat menciptakan laba dan mampu menjaga tingkat kemampuannya dalam membayar kewajiban saat ini sehingga mampu memberikan dampak pada nilai perusahaan, namun besaran dividen yang telah dibagikan tidak memberikan reaksi pada nilai perusahaan.
Perbedaan Pengetahuan Balance Scorecard, Motivasi, dan Kompensasi Kinerja dalam Penerapan Keberhasilan Balance Scorecard (Studi pada Sekolah Singapore National Academy) Maria Kumalasari; Dwi Suhartini
Journal of Economics, Business, and Government Challenges Vol 1 No 1 (2018): Journal of Economics, Business and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i1.9

Abstract

This research aims to examine the different of balance scorecard’s level ofunderstanding, work motivation and performance compensation toward thesuccess of balanced scorecard’s implementation. The better the derstanding ofbalanced scorecard, motivation and performance compensation are expected to increase the use of performance measures that lead to the success balanced scorecard implementation. The implementation of balanced scorecard success is shown in the use of common and unique performance measures in a balance way. The data collection method used 2x2x2 factorial experimental design, with 48 participants from Singapore National Academy School. Data analysis was performed by two-way ANOVA test. The results show that the level of understanding of the balanced scorecard and performance compensation cause differences in the success of balanced scorecard. Whereas extrinsic and intrinsic motivation do not cause differences in the success of balanced scorecard. Keywords: balanced scorecard, performance measures, level of understanding, extrinsic motivation, intrinsic motivation, compensation
Relevance Profitability and Managerial Ownership Trough Capital Structure for Company Value Icasania Septentia; Dwi Suhartini
Journal of Economics, Business, and Government Challenges Vol 3 No 2 (2020): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v3i2.164

Abstract

The company has a goal of achieving going concern and making a profit. Companies that apply economic principles are generally not only oriented towards achieving maximum profit, but also trying to increase the value of the company and the prosperity of their owners. The company's objectives can be achieved by maximizing profitability by with the mechanism of Good Corporate Governance and also considering the selection of an appropriate capital structure to achieve corporate value. This study aims to determine the effect of profitability and managerial ownership on company value with capital structure as an intervening variable. This research sample of 13 food and beverage companies listed on the Stock Exchange in the 2012-2018 observation period. Testing the research hypothesis using the Partial Least Square (PLS) analysis technique. The results showed that profitability negatively affected capital structure and company value. Managerial ownership does not affect the capital structure or company value. Capital structure variables can mediate the effect of profitability on company value, but cannot mediate the effect of managerial ownership on company value
DAMPAK PERKEMBANGAN E-COMMERCE TERHADAP PERAN AKUNTAN MANAJEMEN Agung Mersia Mahendradata; Djohan Mashudi; Dwi Suhartini
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

E-commerce is a “trend” of the market that appeals to the “contemporary” business. E-commerce business increase the transactions through networks result in exploitation in various aspects of control. In this way, e-commerce is vulnerable to issues about the fraudulent practices. This research is expected to contribute to the development of knowledge about the role of management accountants and e-commerce in the future. The role of management accountants faces new challenges facing e-commerce especially in terms of ability to deal with fraud and internal control. This research analyses development of e-commerce and the role of management accountant in Indonesia. The purpose of this study is to find out e-commerce and its impact on the role of management accountants in the e-commerce business in Indonesia. This research uses content analysis approach, because there is multidisciplinary science in researching this research.Keywords : Content Analysis, E-commerce, Internal Control, Management Accountant
The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit? Diza Dianeke Budi Prabowo; Dwi Suhartini
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2348

Abstract

The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.
Religiosity as Moderating of Accounting Student Academic Fraud with a Hexagon Theory Approach Aprillia Kartika Apsari; Dwi Suhartini
Accounting and Finance Studies Vol. 1 No. 3 (2021): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.876 KB) | DOI: 10.47153/afs13.1512021

Abstract

This study aims to examine and analyze the influence of aspect hexagon theory consisting Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion as well as aspect of Religiosity as moderating variable on Academic Fraud. Primary data used in this study were collected using a questionnaires distributed to active students majoring in accounting at UPN “Veteran” East Java of 2017 and 2018 with a total of 106 respondent. The sampling method using simple random sampling technique. The collected data were analyzed using Partial Least Square analysis technique with WarpPLS 7.0 software. The results of this study showed that Pressure and Opportunity do not have a positive and significant effect on academic fraud behavior in accounting student. While Rationalization, Capability, and Collusion have a positive effect on academic fraud and Arrogance do not have a positive effect on academic fraud behavior in accounting student. Religiosity as a moderating variable is able to moderate, to be more precise, to weaken the pressure and opportunity on academic fraud behavior in accounting student. Meanwhile, religiosity is able to moderate, to more precisely strengthen the capability on academic fraud. Religiosity as a moderating variable is not able to moderate Rationalization, Arrogance, and Collusion on academic fraud behavior in accounting student.
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 Amin, Ahsanul Hadi Amirudin, Salsabila Ratna Dilla Anisa Frieda Aprilia Eka Tristanto Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Ardilla, Alfin Arnes, Arnesti Aulia Salsabilla Astrini Aning Widoretno Astrini Aning Widoretno 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 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 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 Rizdina Azmiyanti Sadzili, Rohan As Salsabila, Aina Thusamma Salsabila, Zahrah Zain Salwa Aqmarina Izzati Septa Dinda Alfia, Famia Shafira Gusti Permata Sari Sinaga, Rony Arjuna Soeparlan Pranoto 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