Article Per Year (5 Year)
p-Index From 2021 - 2026
3.096
P-Index
This Author published in this journals
All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Manajemen Atma Jaya Jurnal ULTIMA Accounting Jurnal Equity eCo-Buss Jurnal Akuntansi Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Indonesian Journal of Society Engagement (IJSE) Jurnal Manajemen eCo-Fin Media Ilmiah Akuntansi Equity
Wiwi Idawati
Fakultas Ekonomi UHAMKA
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Jurnal ULTIMA Accounting

 1 
PENGARUH KUALITAS LAPORAN KEBERLANJUTAN DAN AUDIT TENURE TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN AUDIT EFFORT SEBAGAI VARIABEL MODERASI Idawati, Wiwi; Permana, Larasati Kartika
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3529

Abstract

Abstract - This study is a quantitative research that aims to examine the effect of sustainability reporting quality and Audit tenure on financial reporting quality with audit effort as a moderating variable. The research uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021. Sampling criteria used a purposive sampling method which obtained a total of 64 samples from 32 manufacturing companies. Testing the hypothesis in this study uses a multiple linear regression model. The research model was processed and tested using STATA Ver.16. The results of this study are: 1) Sustainability reporting quality does not influence financial reporting quality. 2) Audit tenure has a significant positive influence on financial reporting quality. 3) Effort Audit strengthens the effect of the Sustainability reporting quality on financial reporting quality. 4) Audit effort strengthens the effect of Audit tenure on financial reporting quality. Keywords: Financial Reporting Quality; Sustainability Reporting Quality; Audit Tenure; Audit Effort
TAX AVOIDANCE DAN KARAKTERISTIK OPERASIONAL PERUSAHAAN TERHADAP BIAYA HUTANG Idawati, Wiwi; Wisudarwanto, Fandi
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i1.1897

Abstract

Abstract Ë— The purpose of this research is to obtain empirical evidence of the effect of Tax Avoidance, Institutional Ownership, Operating Cash Flow and Leverage on the Cost of Debt. This study uses a causal-comparative research method with secondary data obtained from the financial statements of property companies. The population in this study were 49 property companies listed on the Indonesia Stock Exchange. The sampling technique was purposive sampling in order to obtain a representative sample of 17 property companies. This study uses multiple regression analysis to test the hypothesis. Based on the research results indicate that Tax Avoidance and Operating Cash Flow do not have a significant effect on the cost of debt and collectively tax avoidance, institutional ownership, operating cash flow, leverage simultaneously affect the cost of debt. Keywords: Tax Avoidance; Institutional Ownership; Operating Cash Flow; Leverage; Cost of Debt
PENGARUH BOARD INDEPENDENCE, AUDIT COMMITTEE, DAN MANAGERIAL OWNERSHIP TERHADAP SUSTAINABILITY REPORTING PADA ASEAN CORPORATE GOVERNANCE SCORECARD Idawati, Wiwi; Hanifah, Ayunda Novita
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2879

Abstract

Abstract” This study aims to examine the influence of board independence, audit committee, and managerial ownership on sustainability reporting based on united nations sustainable development goals (un_sdgs). This study uses data from Public Companies in Indonesia based on the ASEAN Corporate Governance Scorecard listed on the Indonesia Stock Exchange. The hypothesis in this study was tested with descriptive statistics and panel data regression anlysis. The results of this study prove that board Independence has a negative effect on Sustainability Reporting. The results of the Audit Committee and Managerial Ownership have no correlation with Sustainability Reporting. Keywords: Board Independence; Audit Committee; Managerial Ownership; Sustainability Reporting.
PENGARUH KUALITAS LAPORAN KEBERLANJUTAN DAN AUDIT TENURE TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN AUDIT EFFORT SEBAGAI VARIABEL MODERASI Idawati, Wiwi; Permana, Larasati Kartika
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3529

Abstract

Abstract - This study is a quantitative research that aims to examine the effect of sustainability reporting quality and Audit tenure on financial reporting quality with audit effort as a moderating variable. The research uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021. Sampling criteria used a purposive sampling method which obtained a total of 64 samples from 32 manufacturing companies. Testing the hypothesis in this study uses a multiple linear regression model. The research model was processed and tested using STATA Ver.16. The results of this study are: 1) Sustainability reporting quality does not influence financial reporting quality. 2) Audit tenure has a significant positive influence on financial reporting quality. 3) Effort Audit strengthens the effect of the Sustainability reporting quality on financial reporting quality. 4) Audit effort strengthens the effect of Audit tenure on financial reporting quality. Keywords: Financial Reporting Quality; Sustainability Reporting Quality; Audit Tenure; Audit Effort
Co-Authors Adrian Muluk, Muhammad Aflah, Rommy Akhfanabila, Nadya Alkessa, Khevin Arahman, Wildan Syifa Asyah Harisandi, Ashila Bagaskara, Alvie Budi Kurniawan Darmawan, Muhammad Dzaky Eleonora, Lia Eveline, Roswita Feriasi, Feriasi Hanifah, Ayunda Novita Indah Masri Irwansyah, Novi Liem, Cherry Ni Putu Eka Widiastuti Nuryati, Tutty Permana, Larasati Kartika Randy Kuswanto Rizky, Maraudin Hasmaru Saleh Sadikin, Dikdik Saprudin Saprudin, Saprudin Sembiring, Rinawati Sihotang, Celine D. A. P. Susilawati, Susilawati Verdianto, Keevin Keane Windiana Kirani, Rizky Wisudarwanto, Fandi Yannifar, Afid Firdaus