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All Journal Jurnal Reviu Akuntansi dan Keuangan WIDYAKALA JOURNAL AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN RELEVAN : Jurnal Riset Akuntansi Review of Applied Accounting Research Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Akuntansi AKRUAL : Jurnal Akuntansi dan Keuangan` Akurasi
Widyaningsih Azizah
Universitas Pancasila
Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Library & Information Science Public Health Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMITE AUDIT, LEVERAGE, DAN RETURN OF ASSET TERHADAP TAX AVOIDANCE. Darel Imada Darel Natanael; Yetty Murni; Widyaningsih Azizah
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 1 No 2 (2021): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v1i2.2140

Abstract

Berdasarkan laporan hasil survei penyidik IMF, Ernesto Crivelly tahun 2016, Indonesia masuk peringkat 11 terbesar dengan nilai diperkirakan 6,48 miliar dolar AS. Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, komite audit, leverage, dan return on asset terhadap tax avoidance. Penelitian ini mengambil sampel perusahaan LQ45 2018-2019 dari BEI. Berdasarkan kriteria yang telah ditentukan diperoleh sampel sebanyak 28 perusahaan terpilih. Metode analisis dalam penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, uji hipotesis, uji regresi linier berganda, dan uji pemilihan model. Alat untuk penelitian ini menggunakan Eviews9. Hasil penelitian ini menunjukkan bahwa corporate social responsibility dan komite audit tidak berpengaruh terhadap tax avoidance, sedangkan leverage dan return on asset berpengaruh terhadap tax avoidance.
DETERMINAN MINAT INVESTASI DI PASAR MODAL (Pada Mahasiswa S1 Akuntansi Angkatan 2014-2019 Fakultas Ekonomi Dan Bisnis Universitas Pancasila) Annisya Putri; Eka Sudarmaji; Widyaningsih Azizah
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 3 No 1 (2023): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v3i1.3664

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari motivasi, pengetahuan dan persepsi risiko terhadap minat investasi mahasiswa Fakultas Ekonomi dan Bisnis Universitas Pancasila di Pasar Modal. Desain dalam penelitian ini adalah kuantitaif. Populasi dalam penelitian ini adalah mahasiswa Program Strata 1 Prodi Akuntansi FEB UP dengan kriteria mahasiswa yang telah mengikuti mata kuliah pasar modal dan manajemen keuangan. Sebanyak 193 mahasiswa angkatan 2014-2019 yang menjadi responden dari kuesioner yang telah dibagikan oleh peneliti melalui google form. Uji instrument dianalisis menggunakan uji validitas dan uji reliabilitas. Serta teknik analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik dan analisis regresi linier berganda. Hasil dari penelitian ini membuktikan bahwa terdapat pengaruh yang signifikan dari variabel motivasi dan pengetahuan secara parsial terhadap minat investasi di pasar modal. Namun variabel persepsi risiko terbukti bahwa tidak memiliki pengaruh terhadap minat investasi di pasar modal. Secara simultan variabel motivasi, pengetahuan dan persepsi risiko memiliki pengaruh terhadap minat investasi di pasar modal.
Good Corporate Governance Dan Environmentalal, Social, Governance Disclosures Di Indonesia Lailah Fujianti; Nelyumna Nelyumna; Widyaningsih Azizah; Sinta Budi Astuti; Nurul Hilmiyah; Anninsa Lailatul Qodriyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.28986

Abstract

Purpose: This research aims to confirm the roles of Good Corporate Governance (GCG) and Environmentalal, Social, Governance (ESG) Disclosures in Indonesia. Methodology/approach: The research method employed is a quantitative approach using secondary data. The sample was selected using purposive sampling, resulting in 161 manufacturing companies listed on the Indonesia Stock Exchange in 2021. The research analysis technique utilizes multiple linear regression. Findings:The research results reveal a significant positive role of the Board of Commissioners and Independent Board of Commissioners in ESG disclosure, whereas the Audit Committee does not play a significant role in ESG. Practical implications: The number of members in the Board of Commissioners and Independent Board of Commissioners can stimulate an improvement in ESQ disclosure. However, the presence of the Audit Committee has not been able to demonstrate a role because Indonesian companies form an audit committee merely to comply with existing regulations. Originality/value: The limited research examining Environmentalal, Social, Governance Disclosures in Indonesia has been identified. Previous research results indicate that the variable playing a significant role in promoting disclosure improvement is Good Corporate Governance (GCG). Therefore, this study further investigates the role of GCG in enhancing ESQ disclosures.
COVID-19 IN INDONESIA: ANALYSIS OF DIFFERENCES EARNINGS MANAGEMENT IN THE FIRST QUARTER Widyaningsih Azizah
Jurnal Akuntansi Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.1.23-32

Abstract

The COVID-19 pandemic, which began in the first quarter (Q1) of 2020 in Indonesia, has certainly had a major impact on the company’s financial performance. The first-quarter financial report should have been able to show the actual condition of the financial company because it can be a projection for investors and analysts regarding the company’s performance in the next period. Unfortunately, many gaps in financial reporting that can provide space for management to commit earnings management. This study aims to prove the difference in earnings management in the Q1 of 2020, namely the period after the COVID-19 pandemic with the Q1 of 2019, namely the period before the COVID-19 pandemic. The data type of the research is secondary data using the financial statements of companies listed on the Indonesian Stock exchange in the Q1 of 2018, the Q1 of 2019, and the Q1 of 2020. The Q1 of 2018 is needed in this research related to the search for the Q1 of the year of 2019 data. Hypothesis testing was conducted using the Wilcoxon test with SPSS 25 software. This research has proven that there is a difference in earnings management in the Q1 of 2019, namely before the COVID-19 pandemic, and the Q1 of 2020, named after the COVID-19 pandemic. The level of earnings management during the COVID-19 pandemic represented in the Q1 of 2020 was lower than the earnings management in the period before the COVID-19 pandemic, namely in the Q1 of 2019.
COVID-19: Accrual Earnings Management Practices in Pharmaceutical Companies in Indonesia Widyaningsih Azizah; Hotman Fredy; Fathoni Zoebaedi
Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.12.3.223-238

Abstract

The COVID-19 pandemic has disrupted the supply chain of domestic pharmaceutical raw materials, where 95% of the fulfillment of raw materials relies on imports. Amid difficulties in meeting raw materials, the pharmaceutical sub-sector companies have become one of the sectors of choice for investors throughout 2020, in line with the sentiment of the COVID-19 pandemic. As one of the prima donnas’ sectors during pandemic, financial reports presented by pharmaceutical sector should report the actual condition of the company. This study aims to empirically examine the differences in accrual earnings management before and after the COVID-19 pandemic in pharmaceutical sub-sector companies in Indonesia. To evaluate changes in accrual earnings management in the period before the COVID-19 pandemic, namely in 2019 and after the COVID-19 pandemic, namely in 2020, the Paired Sample T-test was used. The findings of this study show that there is no average difference between accrual earnings management before COVID-19 (Pre-test) and after COVID-19 (Post-test), indicating that COVID-19 has no impact on earnings management practices in the pharmaceutical sub-sector companies in Indonesia. The deteriorating global economic conditions caused by the COVID-19 pandemic do not necessarily encourage managers to carry out aggressive earnings management. The pharmaceutical sub-sector companies that have become the center of attention of investors during this pandemic, as a result the company’s performance shown in the financial statements does not make managers aggressively try to manipulate their financial statements.
DETERMINAN INTEGRITAS LAPORAN KEUANGAN Widyaningsih Azizah
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i1.2021

Abstract

This study aims to empirically examine the effect of firm size, leverage, managerial ownership, and institutional ownership to the integrity of financial statements on manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange during 2018-2019. The data used is secondary data. The sample used in this study were 19 manufacturing companies in the basic and chemical industrial sectors. Samples were obtained using purposive sampling method. This research was conducted using multiple linear regression analysis with Eviews10 application software. The results show that firm size, leverage, managerial ownership, and institutional ownership affect the integrity of financial statements on manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange.
Pengaruh solvabilitas, profitabilitas, ukuran perusahaan dan ukuran Kantor Akuntan Publik terhadap audit delay Amelia Oktrivina; Widyaningsih Azizah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.154

Abstract

This study aims to determine the effect of solvency, profitability, firm size and public accounting firm size (KAP) on audit delay. By conducting an empirical study on the Main Board Energy Sector Company Industry Listed on the Indonesia Stock Exchange (IDX) in (2018-2020). In this study, there were 28 main board energy companies listed on the Indonesia Stock Exchange for the 2018-2020 period, with certain criteria so that the selected sample was 84 research samples. The sample of this study was selected using the purposive sampling method. This research was conducted using multiple linear analysis using the E-views 12 application. This study provides the results that (1) Solvency has an effect on audit delay. (2) Profitability has no effect on audit delay. (3) Firm size has no effect on audit delay.(4) The size of the Public Accounting Firm (KAP) has an effect on audit delay.
Co-Authors Aditya Febrian Ameilia Damayanti Anninsa Lailatul Qodriyah Annisya Putri Ati Hermawati Basis G. Andamari Bella Rusania Tisan Lie Darel Imada Darel Natanael DW Soemarsono Eka Sudarmaji Fathoni Zoebaedi Hotman Fredy Indah Masri Indra Ade Irawan Jamal Muhyidin Kurnia Heriansyah LAILAH FUJIANTI Lailah Fujianti Melinda Majid Nelyumna Rizal Nurul Hilmiyah Oktrivina, Amelia Oma Romantis Rafrini Amyulianthy Revina Resty Utami Shanti Lysandra Sinta Budi Astuti Supriadi Thalib Yetty Murni Yetty Murni Yudha Prasetyo