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All Journal AKUNTABILITAS Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Graduasi: Jurnal Bisnis & Ekonomi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi & Keuangan Islam JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business YUME : Journal of Management Pontianak Nutrition Journal (PNJ) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Jurnal Akuntansi dan Keuangan Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research Jurnal Ilmiah Multidisiplin Indonesia IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Akademi Akuntansi Indonesia Padang JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah Akuntansi
Lintang Kurniawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Konservatisme Akuntansi, Inventory Intensity, dan Sales Growth terhadap Praktik Tax Avoidance pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode 2020-2024 Fa’iz Rahadien Hafiz; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): 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.v7i2.11361

Abstract

This study aims to examine the effect of accounting conservatism, inventory intensity, and sales growth on tax avoidance practices in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach with a causal comparative (ex post facto) method. Secondary data in the form of annual financial statements are analyzed using multiple linear regression. The results indicate that, partially, accounting conservatism and sales growth do not have a significant effect on tax avoidance. In contrast, inventory intensity has a positive and significant effect on tax avoidance, indicating that a higher proportion of inventory in the asset structure increases the tendency of companies to engage in tax avoidance. Simultaneously, accounting conservatism, inventory intensity, and sales growth have a significant effect on tax avoidance. These findings imply that inventory management characteristics are a key determinant of tax avoidance practices in the property sector, while accounting conservatism and sales growth are not major determinants in the Indonesian taxation context during the study period.
Ketahanan Perusahaan di Era Ketidakpastian Global: Analisis Dampak Karakteristik Audit terhadap Ketepatan Waktu Pelaporan Keuangan Lintang Kurniawati; Annisa Fitriana Kusumawati; Haryo Bhaskoro; Rafi Amani Muflih Rahardi; Putri Dilla Maliana; Pinnacle Ferdyamin; Ahmad Syihan Setiawan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8467

Abstract

Global uncertainty triggered by the COVID-19 pandemic has caused significant disruptions to economic stability, particularly within vital sectors such as infrastructure, utilities, and transportation. Data indicate that these sectors experienced substantial revenue declines—87.9%, 90.90%, and 90.34%, respectively. These sharp decreases not only highlight the vulnerability of business sectors to external shocks but also underscore the importance of corporate resilience in responding to crises. Under such high-pressure circumstances, access to external financing becomes crucial for maintaining company operations. However, investors’ decisions to provide capital largely depend on the quality and credibility of the financial information disclosed by companies. Audited financial statements serve as a primary instrument for building investor trust, as they reflect managerial transparency and accountability. Furthermore, in this context, auditing plays a vital role in ensuring the credibility of financial information and the timeliness of financial reporting, which reflects a company’s responsiveness and accountability in maintaining resilience. This study aims to: (1) analyze the relationship between audit characteristics and the timeliness of financial reporting, and (2) provide empirical evidence regarding the impact of timely audited reporting on corporate resilience during periods of global uncertainty. A quantitative research method was employed, utilizing financial statement data from companies in the infrastructure, utilities, and transportation sectors for the years 2020 to 2023. The data were processed using SPSS 26. The findings reveal that auditor reputation has a significant effect on financial reporting timeliness. Meanwhile, audit location, auditor rotation, and audit fees were found to have no significant effect. Furthermore, timely financial reporting is proven to be a key factor in helping companies navigate economic uncertainty and maintain resilience amid ongoing global disruptions.
Sustainability Disclosure, Capital Structure, and Firm Value: The Moderating Role of Operational Activities Feby Loxyanto; Lintang Kurniawati
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 01 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), January 2026
Publisher : Sean Institute

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

Abstract

In the era of globalization, increasing firm value is crucial for attracting investors and maintaining competitiveness. However, prior research regarding the determinants of firm value remains inconsistent. This study aims to analyze the influence of sustainability report disclosure and capital structure on firm value, while examining the moderating role of operational activity. The research employs a quantitative approach using secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Samples were selected using purposive sampling, and data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that sustainability report disclosure has a significant positive effect on firm value, reflecting that transparency enhances investor confidence. Conversely, capital structure has a significant negative effect, suggesting that high debt levels may increase financial risk and lower firm value. Furthermore, operational activity proves to be a significant moderating variable. Specifically, high operational activity weakens the influence of both sustainability reporting and capital structure on firm value. This implies that when companies demonstrate high operational efficiency and asset utilization, investors tend to prioritize actual operational performance over sustainability disclosures or funding decisions when assessing firm value. These findings contribute to the literature by highlighting how internal operational efficiency shifts investor focus and alters the impact of financial and non-financial disclosures.
Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha, Motivasi Kerja, Dan Persepsi Financial Terhadap Penggunaan Sistem Informasi Akuntansi Pada UMKM Di Kota Surakarta Joko Purnomo; Lintang Kurniawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i2.10076

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan akuntansi, pengalaman usaha, motivasi kerja, dan persepsi finansial terhadap penggunaan sistem informasi akuntansi (SIA) pada UMKM di Kota Surakarta. Penelitian menggunakan pendekatan kuantitatif dengan desain kausal komparatif. Sampel terdiri dari 100 responden yang dipilih secara acak dari populasi 11.100 UMKM, dan data dikumpulkan melalui kuesioner daring. Variabel dependen adalah penggunaan SIA, sedangkan variabel independen meliputi pengetahuan akuntansi, pengalaman usaha, motivasi kerja, dan persepsi finansial, yang diukur melalui indikator terkait pemahaman akuntansi, pengalaman bisnis, dorongan kerja, dan penilaian manfaat finansial. Analisis data dilakukan dengan statistik deskriptif dan regresi, serta diuji asumsi klasik dan koefisien determinasi. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi dan persepsi finansial berpengaruh positif dan signifikan terhadap penggunaan SIA, sementara pengalaman usaha dan motivasi kerja tidak berpengaruh signifikan. Temuan ini menegaskan pentingnya pemahaman akuntansi dan keyakinan terhadap manfaat finansial dalam adopsi SIA pada UMKM.
Pengaruh Kepemilikan Manajerial, Komisaris Independen, Komite Audit, Dan Remunerasi Direksi Terhadap Kinerja Keuangan Perusahaan Calvin Ardana Putra; Lintang Kurniawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i2.10077

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, komisaris independen, komite audit, dan remunerasi direksi terhadap kinerja keuangan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Kinerja keuangan diproksikan dengan Return on Assets (ROA), sedangkan variabel independen diukur berdasarkan proporsi kepemilikan manajerial, rasio komisaris independen, jumlah anggota komite audit, dan logaritma natural total remunerasi direksi. Sampel penelitian ditentukan menggunakan metode purposive sampling sesuai kriteria yang telah ditetapkan. Teknik analisis data meliputi statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda dengan bantuan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan komisaris independen tidak berpengaruh terhadap kinerja keuangan. Sementara itu, komite audit dan remunerasi direksi terbukti berpengaruh signifikan terhadap kinerja keuangan perusahaan. Nilai Adjusted R-Square sebesar 0,485 menunjukkan bahwa variabel independen mampu menjelaskan 48,5% variasi kinerja keuangan, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian.
PENGARUH RETRIBUSI DAERAH, HASIL PENGELOLAAN KEKAYAAN DAERAH YANG DIPISAHKAN, DAN LAIN-LAIN PENDAPATAN ASLI DAERAH YANG SAH TERHADAP PENDAPATAN ASLI DAERAH JAWA TENGAH PERIODE 2021-2023 Clara Putri Melindawati; Lintang Kurniawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3642

Abstract

Introduction: This study uses Regional Retribution, Separate Regional Wealth Management Income, Other Legitimate Regional Income to see how the three variables affect the Regional Original Income off all Regencies/Cities in Central Java for the 2021-2023 period. Methods: Descriptive Statistical Tests, Classical Assumption Tests, and Multiple Linear Regression Analysis uses to analyze the influence between variables using SPSS analysis statistics because this study is a quantitative study.Results: The results indicate that Regional Retribution does not significantly and negatively affect Revenue Original Income, Separated Regional Wealth Management Income significantly and negatively affects Regional Original Income, and Other Legitimate Regional Income does not significantly and negatively affect Regional Original Income.Conclusion and suggestion: The increase in revenue from Separated Regional Wealth Management Income has not been able to maximize Regional Original Income. In addition, the less than optimal revenue from Regional Retribution and Other Legitimate Regional Income has not been able to drive an increase in Regional Original Income. This is influenced by other variables that can increase Regional Original Income, such as 8.6% of the determination coefficient (R2), can be interpreted ad independent variabeles in the study affecting Regional Original Income by 8,6%, while other factors affect 91.4%. The scope of the next study must be expanded, use a longer period, and other variables such as Regional Tax can be added for more accurate results. Keywords: Legitimate Regional Original Revenue, Regional Original Revenue, Regional Retribution, Revenue from the Management of Separated Regional Assets
Pengaruh Literasi Keuangan, Status Sosial Ekonomi, Lingkungan Sosial, Gaya Hidup Terhadap Pengelolaan Keuangan Mahasiswa Akuntansi Karismaya Devayanti; Lintang Kurniawati
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.11961

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, status sosial ekonomi, lingkungan sosial, dan gaya hidup terhadap pengelolaan keuangan mahasiswa Akuntansi. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan data primer yang diperoleh melalui kuesioner tertutup menggunakan Google Form. Populasi penelitian berjumlah 133 mahasiswa dengan sampel sebanyak 100 responden yang dipilih menggunakan teknik purposive sampling dan rumus Slovin dengan tingkat kesalahan 5%. Pengukuran variabel menggunakan skala Likert lima poin, sedangkan analisis data dilakukan menggunakan SPSS melalui uji validitas, reliabilitas, statistik deskriptif, uji asumsi klasik, dan regresi linier berganda yang meliputi uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan dengan nilai t sebesar 2,785 dan signifikansi 0,006. Sementara itu, status sosial ekonomi, lingkungan sosial, dan gaya hidup tidak berpengaruh signifikan terhadap pengelolaan keuangan dengan nilai signifikansi masing-masing sebesar 0,601, 0,134, dan 0,758. Secara simultan, keempat variabel independen berpengaruh signifikan terhadap pengelolaan keuangan dengan nilai F sebesar 8,492 dan signifikansi 0,000. Nilai Adjusted R² sebesar 0,232 menunjukkan bahwa model mampu menjelaskan 23,2% variasi pengelolaan keuangan mahasiswa.
Co-Authors Adzra, Salsabila Safa Adzroo, Qoonita Afiifah Ahmad Syihan Setiawan Aisyah, Salma Putri Alifia Hanifa Wina Putri Alvaro Wisnu Zaraneta Ananda, Fareal Frisma Andy Dwi Bayu Bawono Anggi Bela Ananda Anjarningsih, Dwi Arifah Fauziah Islami Berlianna Devita Siwa Bunga Mentari Calvin Ardana Putra Clara Putri Melindawati Dewita Puspawati Elinda Kurnia Agilita Ermaningtyas, Pradesti Fajar Kholillulloh Fatchan, Fuad Hudaya Fa’iz Rahadien Hafiz Febriyanto, Muhammad Rizqi Feby Loxyanto Fitriana Mustikaningrum Frediansyah, Frediansyah Gilang Herlambang Hanafi, Luthfi Aruna Hanif, Athaya Naufal Haryo Bhaskoro Heni Pujiastuti Heppy Purbasari Hestin Mutmainah Icha Noviasari Ichdiat Wahyu Pratama Ichlasul Amal Ihsan Cahyo Utomo Ikke Nur Ayyatusyifa Lismiawan Indah Permata Dewi Indarti Diah Palupi Joko Purnomo Karismaya Devayanti Kurnia Rina Ariani Kurnia Rina Ariani Kusuma Wijayanto Kusumawati, Annisa Fitriana Laila Oshiana Fitria A’zizah Lira Dewi Ariyanti Lufi Rahayu Mila Ramadhanti Muhamad Andi setiawan Muhammad Helmi Muhammad Rizki Saputra Muhammad Rizki Saputra, Muhammad Rizki Muhammad Rizqi Febriyanto Mujiyati Mujiyati, M Mustakim, Ridho Dewo Mustofan, Ferdryawan Jun Nadya Afifa Humaida Nafisa Athiyya Ramadhani Nashirotun Nisa Nurharjanti Niswah, Nasyiatu Nova Ramadani Novel Idris Abas Nur Kholis Nur Kholis Nur Kholis Nur Kholis Nur kholis Nur Kholis Nur Lathifah Mardiyati Nur Oktaviani Nur Prasetyo Aji Nurharjanti, Nashirotunnisa Ovi Itsnaini Ulynnuha Permatasari, Firmina Niken Pinnacle Ferdyamin Poejianto Pradesti Ermaningtyas Pramudya Kurnia Pratama, Ichdiat Wahyu Putri Dilla Maliana Putri, Alifia Hanifa Wina Qoonita Afiifah Adzroo Rafi Amani Muflih Rahardi Rahayu, Luluk Atiqah Duwi Rahmawati, Rahmawati Ramadhani, Astrid Maya Ramadhanti, Mila Ratna Himatul Aina Rezya Ismaya Sumantri Rifka Kusuma Ardani Rita Wijayanti Rosyidani, Nabila Masithoh Salsabila Safa Adzra Saputra, Rendra Bagus Septia Rahayu Shelayanti, Eka Puteri Shinta Permata Sari Syafrida Miftakhul Alifah Thalita Nathaniella Clearesta Ranupadma Vita Agustina Yusela Angga Putra Pradhana