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All Journal Jurnal Penelitian Humaniora Gadjah Mada International Journal of Business Jurnal Akuntansi Aktual Jurnal Riset Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Accounting Auditing and Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Riset Ilmu Ekonomi JRABA Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Media Riset Akuntansi Auditing & Informasi Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Journal of Economics and Management Scienties Jurnal Akuntansi
Nanny Dewi Tanzil
Fakultas Ekonomi Dan Bisnis, Universitas Padjajaran
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Social Sciences

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The Effect of Financial Slack on Firm Performance with Lender’s Monitoring as a Moderating Variable Oke, Luthfiani Hamzah; Dewi, Tanzil Nanny; Prima, Yusi Sari
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5122

Abstract

This study investigates the effect of financial slack on corporate financial performance, by exploring the role of lender’s monitoring as a moderating variable. Using a quantitative approach and moderated regression analysis, data were collected from 273 non-financial companies listed on the Indonesia Stock Exchange in 2023. The study offers a theoretical contribution by testing the validity of agency theory in an emerging market context such as Indonesia, as well as a practical contribution in evaluating the effectiveness of creditor oversight as a managerial control tool over financial slack. Empirical results show that financial slack has a significantly negative effect on financial performance (ROA), indicating potential managerial dysfunction due to excess liquidity. Meanwhile, lender’s monitoring does not show a statistically significant moderating effect. This study highlights the limitations of external monitoring effectiveness in emerging markets and underscores the importance of adaptive and disciplined financial governance in managing slack resources.
Whistleblowing System Effectiveness in Fraud Prevention: A Systematic Literature Review Using PRISMA Santoso, Iwan Fajar; Tanzil, Nanny Dewi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5897

Abstract

This study systematically reviews the determinants of Whistleblowing System (WBS) effectiveness in fraud prevention using the PRISMA protocol. The study aims to synthesize individual, organizational, and external factors influencing whistleblowing intention and system outcomes, and to identify research gaps in the current literature. A total of 185 peer-reviewed articles published between 2014–2024 were collected through Scopus, Web of Science, ScienceDirect, DOAJ, Google Scholar, and Indonesian national journal databases (Garuda, Neliti, OJS). After applying inclusion and exclusion criteria, 30 studies were retained for qualitative synthesis. Data extraction and coding were conducted by two independent coders using thematic analysis to ensure reliability.  The review indicates that retaliation is the strongest negative determinant affecting whistleblowing intention and overall WBS effectiveness. Organizational justice, ethical leadership, management support, and independent reporting channels consistently emerge as positive drivers. External legal protection and digital anonymity features significantly improve reporting behavior. The review also identifies four major research gaps: conceptual integration, contextual applicability, methodological diversity, and regulatory inconsistencies.  This study proposes an integrative theoretical model combining the Theory of Planned Behavior (TPB), Organizational Justice Theory, and Institutional Theory to explain WBS effectiveness. Practical recommendations are provided for strengthening WBS implementation in public and private organizations.
The Effect of Corporate Intangible Assets and Audit Quality on Transfer Pricing Practices in Multinational Companies in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 Period Imaduddin, Muhammad Fakhri; Sueb, Memed; Tanzil, Nanny Dewi
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.51907

Abstract

The study was conducted with the aim of determining the impact of intangible assets and audit quality on transfer pricing practices in Multinational Companies listed on the IDX for the 2020-2024 Period of the Consumer Non-Cyclicals Sector. The research method used was multiple regression analysis. The results of the study showed that there was a partial positive influence by the intangible asset variable on transfer pricing but there was no partial effect by the audit quality variable on transfer pricing. The results of the study also show that there is a simultaneous influence of the intangible asset variable and audit quality on transfer pricing.
Co-Authors Agus Puji Priyono Alfian, Adhi Aprilianti, Anti Azizah Ardy Primawan Arie Pratama Armin, Magfirah Di’iznania Brian Patria Ariaji Cempaka, Adisti Gilang Dewa Ayu Rahyuni Dini Rosdini Ersa Tri Wahyuni Habieb Prasojo, Luqman Hamzah Ritchi Hidayatulloh, Taufiq Imaduddin, Muhammad Fakhri Larasati, Damayanti Latifa, Fatania Lydia Natalia Memed Sueb Oke, Luthfiani Hamzah Ousmane Diallo Prima Yusi Sari Rahyuni, Dewa Ayu Ruzami, Ashila Taqiyya Santoso, Iwan Fajar Setyawan, Wisnu Sony Devano Sri Mulyani N.S. Tettet Fitrijanti Tresnajaya, Alyaa Rabbani Wardani, Lindawati Widodo, Cinthiya Auliya Husna Zaldy Adrianto