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All Journal Jurnal Akuntansi Multiparadigma MODUS-Jurnal Ekonomi dan Bisnis Jurnal Tekun Fundamental Management Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia Prosiding Seminar Nasional Pakar Sketsa Bisnis Jurnal Ekonomi Manajemen Sistem Informasi JASF (Journal of Accounting and Strategic Finance) Jurnal Akademi Akuntansi (JAA) Literatus Jurnal Pengabdian kepada Masyarakat Nusantara Yumary: Jurnal Pengabdian kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat BEMAS: Jurnal Bermasyarakat Rambideun : Jurnal Pengabdian Kepada Masyarakat AKSELERASI: Jurnal Ilmiah Nasional Devotion: Journal of Research and Community Service Journal Of World Science Golden Ratio of Finance Management JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Ekonomi Trisakti Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal AKAL: Abdimas dan Kearifan Lokal Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Pemberdayaan Ekonomi Neo Journal of economy and social humanities Journal of Creative Student Research Ekonomi Digital Jurnal Indonesia Sosial Sains Jurnal Nusantara Mengabdi Dirkantara Indonesia Journal of Islamic Digital Economics and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal fundamental management journal Journal of Ekonomics, Finance, and Management Studies J-CEKI
Vinola Herawaty
Universitas Trisakti
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Peran Good Corporate Governance dalam Memoderasi Pengaruh CEO Power, Pengungkapan ESG, dan Kinerja Keuangan terhadap Tax Avoidance Hidayat, Luthfia Nadaa; Herawaty, Vinola
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25651

Abstract

Penelitian ini bertujuan untuk menguji peran Good Corporate Governance sebagai variabel moderasi dengan pengaruh CEO power, pengungkapan ESG, dan kinerja keuangan terhadap tax avoidance, dan ukuran perusahaan sebagai variabel kontrol. Analisis data yang digunakan yaitu metode regresi linier berganda dengan data yang dianalisis menggunakan sampel perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021 hingga tahun 2023. Sampel dipilih dengan menggunakan metode purposive sampling, tidak termasuk sampel yang sudah di outlier, sehingga diperoleh 145 sampel yang diamati. Hasil penelitian menunjukkan terdapat pengaruh positif dari pengungkapan ESG terhadap tax avoidance, dan pengaruh negatif dari kinerja keuangan terhadap tax avoidance, adapun CEO power dan Good Corporate Governance tidak berpengaruh signifikan terhadap tax avoidance. Adapun interaksi Good Corporate Governance tidak terbukti memperkuat pengaruh negatif pengungkapan ESG, dan kinerja keuangan terhadap tax avoidance dan tidak terbukti memperlemah pengaruh CEO power terhadap tax avoidance. Implikasi dari penelitian ini menggarisbawahi pentingnya memiliki tata kelola yang baik dalam perusahaan untuk mengendalikan kebijakan strategis, termasuk kebijakan terkait perpajakan sehingga memberikan nilai yang berkelanjutan kepada pemangku kepentingan perusahaan
The Influence of Individual Auditor Factors on the Auditor's Ability to Detect Fraud with Whistleblowing as a Moderating Variable Lidya Sampepolan, Febriyanti; Herawaty, Vinola; Caeshara, Monica
Journal of World Science Vol. 2 No. 7 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i9.430

Abstract

The role of the auditor is crucial in analyzing the occurrence of fraud. This study investigates the effect of professional scepticism, independence, and competence on the auditor's ability to detect fraud, with whistleblowing as a moderating variable. The study population was composed of junior and senior auditors at BPK RI. The data in this study were collected through questionnaires. This type of study is hypothesis testing research. The number of samples collected was 157. The pieces were determined by the convenience sampling method. The results of the survey show that professional scepticism has no positive effect on the auditor's ability to detect fraud, independence has a positive impact on the auditor's ability to detect fraud, the auditor's competence has no positive effect on the auditor's ability to detect fraud, whistleblowing does not moderate the impact of professional scepticism on the auditor's ability to detect fraud, whistleblowing does not moderate the impact of independence on the auditor's ability to detect fraud, and whistleblowing does not moderate the effect of the auditor's competence in detecting fraud.
Pengaruh Transfer Pricing dan Risk Governance terhadap Tax Aggressiveness yang Dimoderasi oleh Financial Distress Rizqah Hanie Pratiwi; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3527

Abstract

Rapid growth in the global business environment has led companies to engage in cross-border activities, including transfer pricing. This phenomenon is becoming increasingly complex with the existence of independent commissioners and audit committees as key elements in maintaining the integrity and transparency of the company. Meanwhile, tax aggressiveness is the main concern in maintaining corporate tax compliance. The purpose of this study is to determine the influence of Transfer Pricing, Board Size, Board Meeting, Risk Committee Size, and Risk Committee Meeting on Tax Aggressiveness with Financial Distress as a moderation variable. The research object used in this study is companies with the Consumer Non-Cyclicals sector listed on the IDX in 2021-2023. The number of samples used in the study was 125 data samples. The results of this study show that Financial Distress cannot moderate the influence of transfer pricing, board size, risk committee, and risk committee meeting on tax aggressiveness. Other results show that financial distress is able to weaken the negative influence of board meetings on tax aggressiveness.
Pengaruh Pengungkapan Emisi Karbon, Eco-Efficiency dan Pertumbuhan Penjualan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Marini; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3646

Abstract

This research aims to determine the effect of carbon emissions disclosure, eco-efficiency and sales growth on company value with profitability as a mediating variable. The sample in this study used a purposive sampling method. Based on sample criteria, there were 24 samples used. The data analysis technique used uses panel data. The application used in this research uses Eviews 9. The research results prove that disclosure of carbon emissions and sales growth have no effect on company value, while eco-efficiency has a positive effect on company value. Simultaneously, disclosure of carbon emissions, eco-efficiency and sales growth influences company value.
Pengaruh Good Corporate Governance terhadap Nilai Perusahaan Sektor Energy di Indonesi: Menggunakan Carbon Emission Disclosure sebagai Variabel Moderasi Yuninda Wulan Ayu Gayatri; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3676

Abstract

The mining industry is a sub-sector that has an important role in contributing to growth in market capitalization. This mining industry can at least contribute to Growth Domestic Product (GDP) of 7.2% or worth $13.8 million. However, the operational activities carried out by a mining industry can be categorized as having a higher potential to damage environmental balance compared to companies in other sectors. Because the activities carried out by this industry include excavation, dredging, and even land clearing which will have the potential to damage an ecosystem. This phenomenon seems to be the focus of attention for business actors in implementing the principles of implementing good corporate governance moderated by carbon emission disclosure in order to increase the value of a company, which in fact is also the aim of this research. The research objects used in this research are companies in the Energy sector listed on the IDX in 2020-2022. The number of samples used in the research was 63 data samples. The results of this research indicate that carbon emission disclosure cannot moderate the influence of managerial ownership and the proportion of independent board of commissioners on firm value. Other results show that managerial ownership and the proportion of independent commissioners greatly influence company value.
Peran Intellectual Capital dalam Memoderasi Pengaruh GCG dan Manajemen Laba terhadap Financial Distress Wicaksono Abdinur Muhamad; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3677

Abstract

Bankruptcy is something that is closely related to the business world. This research aims to prove the alleged influence of Good Corporate Governance (GCG) and Profit Management on Financial Distress with Intellectual Capital as a moderating variable. The population in this research is all State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (BEI). The sample for this research was 70 companies during 2019-2023 using the proportional sampling method. This research uses a multiple regression analysis method using E-Views 10. The research results show that GCG, namely independen commissioners, audit committees and earnings management have a significant effect on financial distress. This is because the role of independen commissioners and an effective audit committee as supervisors of management in carrying out company activities that can be detrimental to the company can be avoided, and can prevent opportunistic actions and behaving selfishly to achieve its own goals and earnings management is proven to be able to increase the company's fraud so that the company went bankrupt.
Pengaruh Gender Diversity, Prudence Accounting,Tanggung Jawab Sosial Lingkungan terhadap Manajemen Laba yang Dimoderasi oleh Profitabilitas Pipit Dwi Cahya Kirana; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3678

Abstract

The development of the current era of globalization has given rise to various unexpected negative impacts, including Profit Management. Earnings management is an action business managers take to manipulate the information in financial reports for personal gain. This research aims to determine the influence of Gender Diversity, Prudence Accounting and Environmental Social Responsibility on Profit Management with profitability as a moderating variable. The research objects used in this research are State-Owned Enterprises (BUMN) in Indonesia, listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The number of samples used in the research was 120 data samples. The results of this research indicate that Gender Diversity and Prudence Accounting do not significantly affect Profit Management. Meanwhile, Environmental Social Responsibility has a significant influence on Profit Management in State-Owned Enterprises (BUMN) in Indonesia listed on the Indonesian Stock Exchange in 2019 - 2023
Pengaruh Pertumbuhan Laba, Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan Sektor Infrastruktur dengan Green Accounting sebagai Variabel Moderasi Ilal Hilaliyah; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3680

Abstract

This research aims to determine the influence of profit growth, capital structure and financial performance on the value of infrastructure sector companies with green accounting as a moderating variable. This type of research uses quantitative research. This research uses secondary data in the form of financial reports of sample companies and determines the sample using a purposive sampling technique. Data analysis uses classical assumption tests and panel data regression. Company Value Indicators use the Tobins'q formula, Profit Growth uses Profit Growth, Capital Structure uses DER (Debt to Equity Ratio), Financial Performance uses ROA (Return on Assets), Green Accounting uses Sustainability Reports. The population of this research is Infrastructure Sector Companies listed on the BEI for the 2021-2023 period. The results of this research indicate that there is a significant positive influence between Capital Structure and Company Value in Infrastructure Sector Companies listed on the BEI.
Pengaruh Pengungkapan Emisi Karbon, Kinerja Perusahaan, Eco-Efficciency terhadap Nilai Perusahaan Dimoderasi Kinerja Lingkungan Dian Marlina; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3681

Abstract

The purpose of this researcher is to test and analyze the effect of carbon emissions, Company performance, eco-efficiency on the value of enterprise moderated environmental performance. This research uses companies in the consumer non-cyclic and basic materials sectors listed on the Indonesia Stock Exchange from 2021 to 2023. There are 42 companies that fit the criteria using the purposive sampling method. Analysis of data used by multiple regression analysis Collection of data from financial statements, annual reports and sustainability reports from individual companies. The results of this study show that the disclosure of carbon emissions negatively affects the value of the Company. Corporate performance and eco-efficiency have a positive effect on corporate value. Environmental performance is unable to moderate the effect of carbon emissions disclosure and eco-efficiency on corporate value. Environmental performance can moderate the effect that corporate performance has on corporate value.
Penerapan PSAK 72: Pengaruh Pendapatan Usaha dan Biaya Operasional terhadap Laba Bersih pada Perusahaan di Industri Real Estate dan Properti dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2022 Suryono Endrojoyo; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3682

Abstract

The real estate and property sector plays a pivotal role in driving economic growth which similar to other industries, real estate and property companies engage in business activities to generate revenue by utilizing their resources, including operational expenses, with the ultimate goal of achieving profitability. This study aims to analyze the effect of revenue and operating expenses before and after the implementation of PSAK 72 concerning Income from Contracts with Customers on net profit in real estate and property companies listed on the Indonesia Stock Exchange (IDX). This research uses a quantitative method with secondary data. The population of this research is 91 companies and the research sample is 56 samples based on the availability of financial reports for the 2017-2022 period on the BEI website https://www.idx.co.id/id and the respective company websites. Data analysis was conducted is using panel data regression with classical tests and multiple linear regression as the analysis techniques. The program used to process the data is EViews 12. The results of the study show that revenue and operating expenses have a partial effect on net profit, and revenue and operating expenses have a significant effect on net profit of 66.48%.
Co-Authors -, Hanny Aji, Mega Fitriana Delva Nur Akbar, Suci Nurul Aldhin Rianto Alfani Firaus Alifia Maharani Gunarto Amrie Firmansyah Andy Tjin Angelin Putri Anne Anne Anne, Anne Antadar Nonitehe Laoli Apriliyanti, Vivi Arifin Syofyan Armetha Rizqia Sari Armetha Rizqia Sari Assa’adatul Khairiyahtussolihah Ati Kushariani Aulia Oktaviani, Ayu Ayu Aulia Oktaviani Ayu Dwi Hasty Ayu Oktaviani Ayu Oktaviani Bachtiar Leo H Simamora Bahari, Yuda Rian Barugamuri Dachi Caeshara, Monica Chavid Al Amin Christine Rahardja Christine Wahyu Indrayani Claudia Sheva Nurrachma Dachi, Barugamuri Daeli, Florus Dewi Anggraeni Dewinda Nurshabrina Maulidya Dian Marlina Dian Wijayanti Dini Hariyanti Eci Siti Maesaroh Edward Victor Lengkong Evita Nurnaningsih Farah Aulia Rianti Fauzan, Endra Febby Marta Juwita Febriani Fitria Eka Putri Felix Budiyanto Firaus, Alfani Florus Daeli Florus Daeli Florus Daeli Friska Marcella Gaby, Gabriela Revischa Neldi Gandasari, Imas Geavanesa Octoviany Gisela Raras Kusumaning Natali Gold Naro Sitinjak Grace Katherine Surya Alam Gunawan, Divani Hamdan Raihan Hangga Darisman Hanny Hanny Hapsari, Kinanti Woro Hasnawati Hasnawati Hasnawati Hasnawati Hendra Hendra Hermi Hermi, Hermi Herny, H. Hidayat, Luthfia Nadaa Hudiani, Nurul Ice Nasyrah Noor Ice Nasyrah Noor Ika WAHYUNI IKE AMELIA NURJANAH IKE AMELIA NURJANAH Iksan, Khairul Ilal Hilaliyah Imani, Dzikrina Nuril Imas Gandasari Indradjid, Deliza Henny Intan Desiani Intan Intan Irawan Irfan Rais Ivan Vandi Rendova Hutapea Jesica Imanuel Alimy Jul Seventa Tarigan Jul Seventa Tarigan Julia Dewi Ma’rifah Khaerani, Tasya Kinanti Woro Hapsari Kissa Gautami Kusumaningtyas Kun Ningdyah Caisari Lea Wahyuti Wibowo Lidya Sampepolan, Febriyanti Lisna Christiani M. Anwar Masruri Maria Suherminingsih Marini Maruti, Dwi Retno Masruri, M. Anwar Medy Nisrina M Meyliana Meyliana Mita Yolanda Muhammad Farhan Muhammad Farhan Rusmawan Muhammad Fayad Zukhruf Umagap Muhammad Fayad Zukhruf Umagap Muhammad Maulana, Rafly Mujtahidin . Nadya Lambintara Nainggolan, Juara S. Nicholas Parulian Siregar Nita Priantoko Novika Dwi Fortuna Novika Dwi Fortuna Nugraha Fauzan Nafis Nugraha, Maulindieta Alvia Nugroho Rizkiadi Nuhfendi Nur Isnaini Nurul Hudiani Nurul Tri Wulandari Oktavinawati Oktavinawati Oktavinawati Oktavinawati Pamungkas, Leo Dadyo Parulian Siregar, Nicholas Pertiwi, Rahayu Amalia Pipit Dwi Cahya Kirana Prastyono, Bramantio Pricillia Desy Tanadi Prima D. Andrian Puspitasari, Windhy Putra Marchania, Wily Putra, Reza Adi Putri, Sani Anissa Rahayu Amalia Pertiwi Richad Wijaya Rismayanti Rizky Huzaefa Rizqah Hanie Pratiwi Rr Arintika Pranataningrum Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rulina Saraswati Rustandi Rustandi, Rustandi Sarah Noer Fauziah Satria, Roy Gembira Sekar Mayangsari Sellah Sellah Selva Octami Dwi Sari Sianny, Sianny Siti Erdayanti Sitinjak, Gold Naro Sitoresmi, Mumpuni Wahyudiarti Suci Nurul Akbar Sudibyo, Yvonne Augustine Sugondo, Liem Yan Suryani, Julyani Suryono Endrojoyo Syamsul Arifin Tania Tania Tarigan, Jul Seventa Tasya Berliana Tasya Khaerani Tasya Khaerani Tauperta Siregar Theressya Sutrahitu Tjin, Andy Vivi Apriliyanti Wicaksono Abdinur Muhamad Windhy Puspitasari Windhy Puspitasari Yadi Supriyadi Yanti, Harti Budi Yeremias Polii Yohana Yohana Yolanda, Mita Yudhaputri, Egabetha Amirah Yulista, Vindy Yuninda Wulan Ayu Gayatri Zulkarnaen, Risa Fitriandi