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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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Ketahanan Perusahaan di Era Ketidakpastian Global: Analisis Dampak Karakteristik Audit terhadap Ketepatan Waktu Pelaporan Keuangan Kurniawati, Lintang; Kusumawati, Annisa Fitriana; Bhaskoro, Haryo; Rahardi, Rafi Amani Muflih; Maliana, Putri Dilla; Ferdyamin, Pinnacle; Setiawan, Ahmad Syihan
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 Loxyanto, Feby; Kurniawati, Lintang
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 Konservatisme Akuntansi, Inventory Intensity, dan Sales Growth terhadap Praktik Tax Avoidance pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode 2020-2024 Rahadien Hafiz, Fa’iz; Kurniawati, Lintang
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.
Pengaruh Literasi Keuangan, Financial Technology, Dan Gaya Hidup Terhadap Pengelolaan Keuangan Pada Gen Z Di Kota Surakarta Putri, Alifia Hanifa Wina; Kurniawati, Lintang
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 3 (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.v7i3.10495

Abstract

Transformasi digital dan pesatnya perkembangan financial technology (fintech) telah mengubah perilaku keuangan Generasi Z, khususnya di kalangan mahasiswa yang memiliki akses luas terhadap layanan keuangan digital. Namun, tingginya penggunaan teknologi belum tentu diimbangi dengan kemampuan pengelolaan keuangan yang memadai. Penelitian bertujuan menganalisis pengaruh literasi keuangan, financial technology, dan gaya hidup terhadap pengelolaan keuangan pada Generasi Z di Kota Surakarta. Pendekatan yang digunakan adalah kuantitatif asosiatif dengan teknik pengumpulan data melalui kuesioner skala Likert kepada 100 mahasiswa yang dipilih memanfaatkan purposive sampling. Data dianalisis mengaplikasikan metode SEM-PLS. Temuan menginformasikan bahwasanya literasi keuangan dan financial technology berpengaruh positif signifikan terhadap pengelolaan keuangan, sedangkan gaya hidup tidak berpengaruh signifikan. Temuan menegaskan bahwasanya pemahaman finansial yang baik dan pemanfaatan teknologi secara bijak menjadi faktor utama dalam meningkatkan kualitas pengelolaan keuangan Generasi Z. Implikasi dari studi menekankan pentingnya peran lembaga pendidikan dalam merancang kebijakan edukatif yang berfokus pada penguatan pemahaman finansial dan etika penggunaan layanan fintech yang bertanggung jawab.
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 Literasi Keuangan, Teknologi Informasi, Kepercayaan dan Sumber Daya Manusia Terhadap Minat Menabung Gen Z pada Bank Syariah Alvaro Wisnu Zaraneta; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.11269

Abstract

This study aims to analyze the influence of financial literacy, information technology, trust, and human resources on Generation Z’s saving interest in Islamic banks. The research employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to Generation Z respondents in Surakarta City and analyzed using multiple linear regression analysis. The results indicate that financial literacy and trust have a significant partial effect on Generation Z’s saving interest in Islamic banks. Meanwhile, information technology and human resources do not show a significant partial effect. However, simultaneously, financial literacy, information technology, trust, and human resources significantly influence Generation Z’s saving interest in Islamic banks. These findings suggest that improving Islamic financial literacy and strengthening trust among Generation Z are key factors in increasing saving interest in Islamic banking. This study is expected to provide insights for Islamic banks in formulating strategies to enhance financial inclusion and market penetration among younger generations.
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.
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