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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 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) 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 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
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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Analisis Fraud Triangle untuk Mendeteksi Financial Statement Fraud: Studi Empiris pada Perusahaan Properties & Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2021-2023 Nafisa Athiyya Ramadhani; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): 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.v6i7.9192

Abstract

This study aims to obtain empirical evidence on the influence of the Fraud Triangle in detecting Financial Statement Fraud. Seven independent variables were used in this study. These seven variables are derived from three elements of fraud triangle: Financial Stability, External Pressure, Personal Financial Need, Financial Target (from the pressure), Nature of Industry, Ineffective Monitoring (from the opportunity), and Auditor Changes (from the rationalization). Meanwhile, the dependent variable, Financial Statement Fraud, was obtained using the Beneish M-Score. The population of this study was property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling was conducted using purposive sampling, resulting in 27 companies with three years of observation. This resulted in a total of 81 samples. This research hypotheses were then tested by using binary logistic regression analysis with SPSS 27 software. The result of this study indicate that External Pressure and Auditor Changes influence Financial Statement Fraud. Meanwhile, Financial Stability, Personal Financial Need, Financial target, Nature of Industry, and Ineffective Monitoring did not affect Financial Statement Fraud.
Pengaruh Pengetahuan Pajak, Sistem Administrasi Perpajakan dan Tax Amnesty terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pajak Pratama Kota Pekalongan Tahun 2024 Muhammad Helmi; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): 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.v6i7.9391

Abstract

Taxpayer compliance is essential for increasing state revenue from taxation. This study aims to analyze the influence of Tax Knowledge, Tax Administration System, and Tax Amnesty on Individual Taxpayer Compliance. A quantitative approach was applied using a survey of 111 registered taxpayers. A validated and reliable questionnaire was used, and data were analyzed using multiple linear regression and classical assumption tests. The results show that Tax Knowledge and the Tax Administration System significantly affect Taxpayer Compliance. Improved understanding and efficient tax systems encourage higher compliance. However, Tax Amnesty has no significant effect, indicating its limited impact on long-term compliance. The study recommends strengthening tax education, developing user-friendly digital systems, and evaluating amnesty policy effectiveness.
Pengaruh Pemanfaatan Mobile Banking, Dana Pihak Ketiga, Jumlah Kantor, dan Jumlah Pembiayaan Terhadap Kinerja Keuangan Bank Syariah di Indonesia Periode 2020-2024 Ratna Himatul Aina; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (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.v7i1.11140

Abstract

Financial performance is an important measure in assessing the effectiveness and efficiency of a company. This study aims to examine the effect of mobile banking utilization, third-party funds, number of offices, and number of financing on financial performance. The research population includes Sharia Commercial Banks registered with OJK and Bank Indonesia during the period 2020–2024. The sample selection was conducted using purposive sampling, resulting in 11 Islamic Commercial Banks that met the research criteria with a total of 46 observations from a total population of 14 companies. Financial performance was proxied by Return on Assets (ROA). This study used a quantitative approach with secondary data in the form of annual financial reports, and was analyzed using multiple linear regression through the SPSS version 25 program. The results showed that third-party funds and the amount of financing had an effect on financial performance, while the use of mobile banking and the number of offices had no effect on financial performance.
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 Melindawati, Clara Putri; Kurniawati, Lintang
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
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
The Influence of Knowledge-Driven Motivation, Economic Incentives, Self-Confidence, and Job Market Factors on Accounting Students' Interest in Pursuing a Career in Taxation Agustina, Vita; Kurniawati, Lintang
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.10802

Abstract

This study aims to investigate the impact of knowledge motivation, economic motivation, self-efficacy, and labor market factors on the propensity of accounting students to pursue a career in taxation. A quantitative methodology was employed in this research, collecting primary data via questionnaires administered to undergraduate students at the University of Muhammadiyah Surakarta. A total of 111 respondents were analyzed using multiple linear regression techniques with SPSS software. The findings reveal that both knowledge motivation and economic motivation exert a statistically significant and positive influence on interest in taxation careers. In contrast, self-efficacy and labor market factors did not show a significant impact on student interest. An Adjusted R² value of 0.046 indicates that these four variables explain 4.6% of the variation in career interest, with the remainder attributed to other external factors.
Pengaruh Tax Morale, Kesadaran Pajak dan Sosialisasi Pajak terhadap Kepatuhan Calon Wajib Pajak Generasi Z: (Studi Kasus pada Mahasiswa Akuntansi di FEB UMS) Oktaviani, Nur; Kurniawati, Lintang
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2150

Abstract

Tujuan: Penelitian ini bertujuan untuk menanalisis pengaruh tax morale, kesadaran pajak, dan sosialisasi pajak terhadap kepatuhan calon wajib pajak generasi z khususnya pada mahasiswa. Desain Penelitian dan Metodologi: Pada penelitian ini, teknik pengambilan sampel yang digunakan adalah convenient sampling. Sampel penelitian adalah mahasiswa aktif S1 Akuntansi di FEB UMS yang telah mengambil mata kuliah perpajakan sebanyak 96 mahasiswa. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa tax morale dan sosialisasi pajak tidak berpengaruh signifikan terhadap kepatuhan calon wajib pajak, sedangkan kesadaran pajak berpengaruh signifikan terhadap kepatuhan calon wajib pajak. Implikasi: Hasil ini mengindikasikan bahwa semakin tinggi kesadaran pajak maka semakin tinggi pula kepatuhan calon wajib pajak dalam diri mereka.
Pengaruh Likuiditas, Solvabilitas, dan Firm Size terhadap Firm Value: (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Humaida, Nadya Afifa; Kurniawati, Lintang
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2274

Abstract

Tujuan: Penelitian bertujuan menganalisis pengaruh likuiditas, solvabilitas, dan firm size terhadap firm value pada perusahaan sektor Properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Firm value diproksikan mengaplikasikan Price to Book Value (PBV), likuiditas diukur melalui Current Ratio (CR), solvabilitas diperkirakan dengan Debt to Equity Ratio (DER), dan firm size diukur dengan logaritma natural total aset. Desain Penelitian dan Metodologi: Studi mengaplikasikan pendekatan kuantitatif dengan metode asosiatif. Basis data penelitian mengandalkan data sekunder yang dihimpun dari laporan keuangan tahunan pada situs web resmi Bursa Efek Indonesia (www.idx.co.id). Teknik pengambilan sampel dilakukan dengan metode purposive sampling sehingga diperoleh 144 data observasi. Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan program SPSS. Hasil dan Pembahasan: Temuan menginformasikan bahwasanya secara parsial likuiditas dan solvabilitas berpengaruh positif dan signifikan terhadap firm value. Sementara itu, firm size tidak berpengaruh signifikan terhadap firm value. Secara simultan, likuiditas, solvabilitas, dan firm size berpengaruh signifikan terhadap firm value. Temuan mengindikasikan kemampuan perusahaan dalam mengelola kewajiban jangka pendek serta struktur pendanaan memiliki peran penting dalam meningkatkan nilai perusahaan, sedangkan besar kecilnya ukuran perusahaan belum tentu menjadi pertimbangan utama investor dalam menilai perusahaan sektor properti dan  real estate. Implikasi: Penelitian diimplikasikan berkontribusi bagi manajemen perusahaan dalam pengambilan keputusan keuangan serta menjadi bahan pertimbangan bagi investor dalam menentukan keputusan investasi.
The Effect of Sales Growth, Return on Assets, Firm Size and Fixed Asset Intensity on Tax Avoidance Adzra, Salsabila Safa; Kurniawati, Lintang
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1089

Abstract

Tax avoidance is an important issue in corporate taxation because it reflects how companies manage their tax obligations while remaining within legal boundaries. A firm’s choice to engage in tax avoidance can reveal much about its overall conduct and governance standards. Using a quantitative methodology, this research examines how sales growth, return on assets, firm size, and fixed asset intensity relate to tax avoidance in food and beverage firms on the Indonesia Stock Exchange from 2021 to 2024. A purposive sampling process yielded 123 observational data points, which were processed with SPSS. Findings shed light that both increased sales growth and higher return on assets reduce tax avoidance, implying that growing, profitable companies may adopt more compliant tax practices. In contrast, neither firm size nor fixed asset intensity showed a meaningful impact, revealing that neither scale nor the proportion of fixed assets significantly drives avoidance behavior. These findings imply that tax avoidance practices are more closely related to company performance dynamics than to asset size or composition. Therefore, companies are encouraged to integrate tax strategies within transparent and responsible governance frameworks to minimize compliance and reputational risks.
Pengaruh Pemanfaatan Mobile Banking, Dana Pihak Ketiga, Jumlah Kantor, dan Jumlah Pembiayaan Terhadap Kinerja Keuangan Bank Syariah di Indonesia Periode 2020-2024 Aina, Ratna Himatul; Kurniawati, Lintang
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (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

Abstract

Financial performance is an important measure in assessing the effectiveness and efficiency of a company. This study aims to examine the effect of mobile banking utilization, third-party funds, number of offices, and number of financing on financial performance. The research population includes Sharia Commercial Banks registered with OJK and Bank Indonesia during the period 2020–2024. The sample selection was conducted using purposive sampling, resulting in 11 Islamic Commercial Banks that met the research criteria with a total of 46 observations from a total population of 14 companies. Financial performance was proxied by Return on Assets (ROA). This study used a quantitative approach with secondary data in the form of annual financial reports, and was analyzed using multiple linear regression through the SPSS version 25 program. The results showed that third-party funds and the amount of financing had an effect on financial performance, while the use of mobile banking and the number of offices had no effect on financial performance.
Pengaruh Cost of Capital, Return On Asset (ROA), dan Debt to Equity Ratio (DER) Terhadap Harga Saham Perbankan Syariah Periode 2019 - 2024 Ermaningtyas, Pradesti; Kurniawati, Lintang
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.v7i2.10295

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Cost of Capital (COC), Return on Assets (ROA), dan Debt to Equity Ratio (DER) terhadap harga saham perbankan syariah di Indonesia selama periode 2019–2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan sampel dipilih melalui purposive sampling dari seluruh Bank Umum Syariah yang memiliki data laporan keuangan dan harga saham lengkap. Data diperoleh secara sekunder melalui dokumentasi laporan keuangan, situs resmi bank, Bursa Efek Indonesia, dan Otoritas Jasa Keuangan. Analisis dilakukan menggunakan statistik deskriptif, uji asumsi klasik, dan regresi linear berganda. Hasil penelitian menunjukkan bahwa hanya Cost of Capital yang berpengaruh signifikan terhadap harga saham, sedangkan ROA dan DER tidak berpengaruh signifikan. Nilai R-Square sebesar 0,397 menunjukkan bahwa model menjelaskan 39,7% variasi harga saham, sementara sisanya dipengaruhi faktor lain di luar penelitian. Temuan ini memberikan wawasan bagi perusahaan dalam pengelolaan biaya modal dan investor dalam pengambilan keputusan investasi.
Co-Authors Adzra, Salsabila Safa Adzroo, Qoonita Afiifah Aina, Ratna Himatul Alvaro Wisnu Zaraneta Ananda, Fareal Frisma Andy Dwi Bayu Bawono Anggi Bela Ananda Arifah Fauziah Islami Berlianna Devita Siwa Bhaskoro, Haryo Bunga Mentari Calvin Ardana Putra Dewita Puspawati Elinda Kurnia Agilita Ermaningtyas, Pradesti Fa’iz Rahadien Hafiz Ferdyamin, Pinnacle Fitriana Mustikaningrum Frediansyah, Frediansyah Gilang Herlambang Hanafi, Luthfi Aruna Hanif, Athaya Naufal Heni Pujiastuti Heppy Purbasari Hestin Mutmainah Humaida, Nadya Afifa Ichdiat Wahyu Pratama Ichlasul Amal Ihsan Cahyo Utomo Indah Permata Dewi Indarti Diah Palupi Joko Purnomo Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Kusumawati, Annisa Fitriana Loxyanto, Feby Maliana, Putri Dilla Mardiyati, Nur Lathifah Melindawati, Clara Putri Mila Ramadhanti Muhammad Helmi Muhammad Rizki Saputra Muhammad Rizki Saputra, Muhammad Rizki Mujiyati Mujiyati Mujiyati, M Mustakim, Ridho Dewo Mustofan, Ferdryawan Jun Nafisa Athiyya Ramadhani Nafisa Athiyya Ramadhani Nashirotun Nisa Nurharjanti Niswah, Nasyiatu Novel Idris Abas Nur Kholis Nur kholis Nur Kholis Nur Kholis Nur Kholis Nur Oktaviani Nurharjanti, Nashirotunnisa Permatasari, Firmina Niken Poejianto 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 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