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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 Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi E-Jurnal 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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PENGETAHUAN PAJAK, PENERAPAN E-SAMSAT, DAN KONDISI KEUANGAN WAJIB PAJAK TERHADAP KOMITMEN PATUH WAJIB PAJAK KENDARAAN BERMOTOR Frediansyah, Frediansyah; Kurniawati, Lintang
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.876

Abstract

This study aims to examine whether there is an influence of auditor independence, due professional care, audit fees and audit tenure on audit quality. The population in this study were auditors who worked at KAP in East Jakarta. The number of samples in this study were 67 respondents. The sampling technique uses purposive sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study provide empirical evidence that partially auditor independence variables, due professional care, audit fees and audit tenure in a positive direction have a significant effect on audit quality. Simultaneously the auditor independence variables, due professional care, audit fees and audit tenure with a positive direction have a significant effect on audit quality.
Earnings and Cash Flow Information on Its Value Relevance by The Book Value Purbasari, Heppy; Bawono, Andy Dwi Bayu; Ramadhanti, Mila; Kurniawati, Lintang
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10679

Abstract

This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable. The utilization of stock returns as an independent variable was selected as previous research on value relevance that tends to use stock prices as an independent variable. The sample of this study was all population of companies registered on the Jakarta Islamic Index (JII) in 2016-2018, JuneNovember period (issued from June 1st), by using saturation sampling. The data used in this study was compound from annual reports in the Indonesia Stock Exchange (IDX) and stock prices from Yahoo Finance. Further, data were tested using multiple linear regression analysis. The results showed that earnings and cash flow affect value relevance proxied by stock returns. However, book value neither strengthens nor weakens earnings and cash flow towards stock returns as a moderating variable.
The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure Palupi, Indarti Diah; Kurniawati, Lintang; Wijayanto, Kusuma
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17268

Abstract

This study investigates the effectiveness of corporate governance components in detecting corporate tax avoidance and how effectiveness is affected when firms are under financial pressure. This study uses three components of corporate governance: board of directors, board of commissioners, and audit committees while corporate tax avoidance is measured using effective tax rate (ETR). This study employs data from manufacturing companies listed on the Indonesian Stock Exchange. Sample was selected using purposive sampling method. Data analysis was conducted on 163 panel data from 62 companies in 2016 - 2018 using moderated regression analysis. The results prove that proportion of independent directors and audit committees as predictors of ETR. Whereas proportion of independent commissioners and board of directors and board of commissioners meeting ratio have no effect on ETR. It also shows that financial pressure moderates the relationship between the proportion of independent directors and ETR. Financial pressure also moderates the relationship between the audit committee and ETR. On the contrary, financial pressure does not moderate the association of independent commissioners and ETR. The results also show that external audit as a control variable related to ETR. This study contributes to the literature on the importance of the effectiveness of corporate governance components in reducing tax avoidance and how financial pressure affects their effectiveness.
ANALYSIS OF FACTORS AFFECTING THE IMPLEMENTATION OF SOCIAL AND ENVIRONMENTAL RESPONSIBILITY DISCLOSURE IN PROPERTY, REAL ESTATE, AND CONSTRUCTION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2015-2020 Kurniawati, Lintang; kholis, Nur; Mujiyati, M
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.20040

Abstract

This study aims to determine the analysis of the factors that influence the implementation of corporate social and environmental responsibility disclosures in property, real estate, and construction sector companies listed on the Indonesia Stock Exchange in 2015- 2020. The first step of this research is to prepare a framework for the research to be made, and collect data from www.idx.go.id by downloading the annual report of the sampled company following the sample criteria and variables required in the study. The sample obtained from this study is 129 samples and the data is processed using SPSS 21. The results of this study indicate that the factors that influence Corporate Social Responsibility in property, real estate, and construction sector companies are variable size, and managerial ownership. While the variables Leverage, Growth, and the size of the board of commissioners have no effect.
ANALISIS DETERMINAN ELEMEN FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN BENEISH M-SCORE MODEL PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Mustakim, Ridho Dewo; Kurniawati, Lintang
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.836

Abstract

Using the fraud triangle concept, this study aims to provide empirical evidence on the variables influencing financial statement fraud. The fraud triangle identifies three factors contributing to fraudulent financial reporting: pressure, opportunity, and rationalization. This research employs a quantitative method using secondary data from the financial statements of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2020-2022 period. The purposive sampling method was applied, resulting in a final sample of 48 data points. Hypotheses were tested using panel data multiple linear regression analysis. The results indicate that pressure, proxied by financial stability, has a positive effect, while external pressure has a negative effect on financial statement fraud. However, pressure proxied by financial targets, opportunity proxied by ineffective monitoring, and rationalization proxied by auditor changes do not significantly influence fraudulent financial reporting.
PENINGKATAN MOTIVASI WIRAUSAHA, MANAJEMEN KEUANGAN DAN STRATEGI PEMASARAN PADA PETERNAK PUYUH DI SLEMAN YOGYAKARTA Lintang Kurniawati; Laila Oshiana Fitria A'zizah; Dewita Puspawati
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i1.27832

Abstract

Abstrak: Potensi ekonomi dari usaha peternakan unggas yaitu beternak burung puyuh semakin diminati oleh kalangan Masyarakat. Namun, potensi yang ada seringkali belum menguatkan motivasi Masyarakat dalam berwirausaha. Lebih lanjut, bagi Masyarakat yang sudah memiliki usaha terkadang belum memiliki pemahaman yang cukup memadai dalam hal pengelolaan keuangan dan strategi pemasaran produk. Tujuan dari kegiatan pengabdian Masyarakat ini adalah untuk meningkatkan kemampuan softskill pelaku usaha dalam meningkatkan motivasi, pengelolaan keuangan dan strategi pemasaran produk. Mitra tim pengabdian adalah para pelaku usaha UMKM Peternak Burung Puyuh yang ada di Sleman Yogyakarta berjumlah 8 pelaku usaha. Metode pengabdian adalah ceramah dan FGD. Kegiatan terdiri terdiri dari tiga tahapan, yaitu: (1) pra-pelaksanaan: identifikasi masalah; (2) pelaksanaan: tahap pelatihan dan pemberian maeri; dan (3) tahap monitoring dan evaluasi. Evaluasi dilaksanakan melalui diskusi dan memberikan kuesioner sebagai pre-test dan post-test. Hasil evaluasi memberikan Kesimpulan bahwa pemahaman peserta terkait materi yang diberikan meningkat secara signifikan sebesar 56,62 persen.Abstract: The economic potential of poultry farming, particularly quail farming, has gained increasing interest among the community. However, this potential often does not fully strengthen the motivation of individuals to pursue entrepreneurship. Furthermore, even for those who already have businesses, there is sometimes an inadequate understanding of financial management and product marketing strategies. The goal of this community service activity is to enhance the soft skills of business owners in increasing motivation, financial management, and product marketing strategies. The partners in this project are eight small and medium-scale quail farmers in Sleman, Yogyakarta. The methods used in this community service are lectures and Focus Group Discussions (FGD). The activities consist of three phases: (1) Pre-implementation: problem identification; (2) Implementation: training and material delivery; (3) Monitoring and evaluation. The evaluation was carried out through discussions and administering questionnaires as pre-tests and post-tests. The evaluation results concluded that participants' understanding of the material significantly increased by 56.62 percent.
PENGARUH PROFESIONALISME, EXPERIENCE, INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT Yusela Angga Putra Pradhana; Lintang Kurniawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15974

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profesionalisme, pengalaman (experience), independensi, dan kompetensi auditor terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di wilayah Jawa Tengah. Penelitian ini menggunakan pendekatan kuantitatif dengan paradigma positivisme. Data primer dikumpulkan melalui penyebaran kuesioner skala Likert kepada 51 auditor dari 36 KAP yang dipilih menggunakan teknik purposive sampling. Kriteria responden adalah auditor dengan pengalaman minimal satu tahun dan pernah melakukan audit dalam satu tahun terakhir. Variabel independen mencakup profesionalisme, pengalaman, independensi, dan kompetensi; sedangkan kualitas audit menjadi variabel dependen. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan SPSS, didahului oleh uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kompetensi auditor berpengaruh signifikan terhadap kualitas audit, sementara profesionalisme, pengalaman, dan independensi tidak menunjukkan pengaruh signifikan.
Pengaruh Profitabilitas Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Capital Intensity Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Lufi Rahayu; Lintang Kurniawati
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4262

Abstract

The phenomenon of tax avoidance carried out by several companies is a strategy used to minimize tax obligations without violating applicable laws. In the taxation system in Indonesia which uses the Self-Assessment System, corporate taxpayers have an active role in reporting and calculating their taxes. However, in the provisions of the practice of Tax Avoidance, it is often used by several companies to reduce the tax burden in order to increase net profit income. Although legal, this practice can have a very significant impact and also pose a challenge for the government in optimizing tax revenues. Factors such as Profitability, Company Size, Leverage, and Capital Intensity are the main determinants in tax calculations. Companies tend to explore loopholes in tax regulations that are useful for reducing the tax burden, ultimately impacting the realization of state tax revenues. The government is still trying to overcome this problem with various policy handlings that have been implemented, including tax incentives to encourage annual tax compliance. This research study highlights the dynamics that occur between corporate and government interests in tax policy and the impact of Tax Avoidance on the Indonesian economy.
PENGARUH GREEN ACCOUNTING, GOOD CORPORATE GOVERNANCE DAN FINANCIAL LEVERAGE TERHADAP FINANCIAL PERFORMANCE Anjarningsih, Dwi; Lintang Kurniawati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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

Abstract

Financial Performance is the main key for a company in running its business to attract investors. Oil and gas companies rank lowest in the investment attractiveness category. This study aims to test the effect of green accounting, good corporate governance proxied by the independent board of commissioners and audit committee and financial leverage proxied by the debt to equity ratio, debt to asset ratio and long-term debt to equity ratio on financial performance in oil and gas companies listed on the IDX 2020-2023. This study uses a quantitative method with secondary data processed using SPSS. With the purposive sampling method, 12 companies and 48 research sample data were produced that met the sample criteria. The test results show that green accounting, independent board of commissioners, audit committee, debt to equity ratio, debt to asset ratio and long-term debt to equity ratio have a joint effect on financial performance. Partially green accounting and long-term debt to equity have an effect on financial performance, but the independent board of commissioners, audit committee, debt to asset ratio and debt to equity ratio do not have an effect on financial performance.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar Di BEI Periode 2020-2023) Rosyidani, Nabila Masithoh; Lintang Kurniawati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17589

Abstract

As economic entities, companies are not only oriented toward short-term profit attainment, but also aim to increase their long-term value by implementing Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR), especially in the basic materials sector, which has considerable environmental and social impacts. This study explores how GCG and CSR affect firm value in companies listed in the basic materials sector on the Indonesia Stock Exchange (IDX) from 2020 to 2023. GCG is represented by managerial ownership, board of directors, board of commissioners, and audit committee. Using a quantitative approach with explanatory research, the study relies on secondary data gathered from annual company reports. The sample was selected through purposive sampling and analyzed using multiple linear regression along with classical assumption tests. The results show that GCG and CSR together have a significant impact on firm value, but when tested individually, only the board of directors shows a significant effect, while the other variables do not show a significant impact on firm value.
Co-Authors Adzra, Salsabila Safa Adzroo, Qoonita Afiifah Aina, Ratna Himatul 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 Arinda Herliana Berlianna Devita Siwa Bhaskoro, Haryo Bunga Mentari Calvin Ardana Putra Dewita Puspawati Elinda Kurnia Agilita Ermaningtyas, Pradesti Fajar Kholillulloh Fatchan, Fuad Hudaya Fa’iz Rahadien Hafiz Febriyanto, Muhammad Rizqi Ferdyamin, Pinnacle Fitriana Mustikaningrum Frediansyah, Frediansyah Gilang Herlambang Hanafi, Luthfi Aruna Hanif, Athaya Naufal Heni Pujiastuti Heppy Purbasari Hestin Mutmainah Humaida, Nadya Afifa Icha Noviasari Ichdiat Wahyu Pratama Ichlasul Amal Ihsan Cahyo Utomo Ikke Nur Ayyatusyifa Lismiawan Indah Permata Dewi Indarti Diah Palupi Joko Purnomo Kurnia Rina Ariani Kurnia Rina Ariani Kusuma Wijayanto Kusumawati, Annisa Fitriana Laila Oshiana Fitria A’zizah Lira Dewi Ariyanti Loxyanto, Feby Lufi Rahayu Maliana, Putri Dilla Melindawati, Clara Putri 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 Nadilla Nur Azizah 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 Poejianto Pradesti Ermaningtyas Pramudya Kurnia Pratama, Ichdiat Wahyu Putri, Alifia Hanifa Wina Qoonita Afiifah Adzroo Rafi Amani Muflih Rahardi Rahadien Hafiz, Fa’iz 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 Saputra, Rendra Bagus Septia Rahayu Setiawan, Ahmad Syihan Shelayanti, Eka Puteri Shinta Permata Sari Syafrida Miftakhul Alifah Thalita Nathaniella Clearesta Ranupadma Vita Agustina, Vita Yusela Angga Putra Pradhana