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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Bisnis Akuisisi : Jurnal Akuntansi Jurnal Mirai Management Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomi Efektif Jurnal PkM (Pengabdian kepada Masyarakat) Relevance: Journal of Management and Business JER International Journal of Economics, Management and Accounting Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Widiatmoko, Jacobus
Fakultas Ekonomika Dan Bisnis, Universitas Stikubak Semarang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2018-2022 Nadila Devianti Putri Maharani; Jacobus Widiatmoko; Kentris Indarti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1695

Abstract

This research aims to examine the effect of disclosure of sustainability reports and intellectual capital on company value with company size, profitability and leverage as control variables. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2018-2022. The data analyzed comes from secondary data taken from annual reports and sustainability reports listed on the Indonesia Stock Exchange. Sample selection was carried out using a purposive sampling technique, so that a sample of 82 data was analyzed. The analytical method used in this research is multiple linear regression. The research results show that disclosure of sustainability reports and intellectual capital have no effect on company value. Testing the control variable for company size has no influence on company value. Meanwhile, profitability and leverage have a positive and significant effect on company value.
Pengaruh Komite Audit, Karakter Dan Kompensasi Eksekutif Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Anggita Putri Cahyani; M. G. Kentris Indarti; Jacobus Widiatmoko
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.8981

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komite audit, karakter eksekutif dan kompensasi eksekutif terhadap penghindaran pajak. Penelitian ini memasukkan dua variabel kontrol, yaitu profitabilitas dan leverage. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Pemilihan sampel dengan menggunakan teknik purposive sampling menghasilkan sampel sebanyak 257. Teknik analisis data yang digunakan untuk menguji hipotesis adalah regresi linear berganda. Seperti yang dihipotesiskan, hasil pengujian menunjukkan bahwa komite audit berpengaruh negative terhadap penghindaran pajak dan kompensasi eksekutif berpengaruh positif terhadap penghindaran pajak. Sementara itu, karakter eksekutif tidak terbukti mempengaruhi penghindaran pajak. Selanjutnya, hasil pengujian terhadap variabel control menunjukkan bahwa leverage berpengaruh positif dan profitabilitas tidak berpengaruh terhadap penghindaran pajak. Kata Kunci: komite audit, karakter eksekutif, kompensasi eksekutif, penghindaran pajak
Pengaruh Good Corporate Governance Dan Risko Pajak Terhadap Biaya Utang (Studi Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2022) Dyah Riski Pratiwi; Jacobus Widiatmoko; Maria Goreti Kentris Indarti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.8999

Abstract

Tujuan penelitian ini ialah menguji serta menganalisis dampak kepemilikan institusional, komite audit, kualitas audit, serta risiko pajak terhadap biaya utang. Dalam penelitian ini, 2 variabel kontrol, yakni profitabilitas serta ukuran perusahaan, juga digunakan. Populasi penelitian mencakup perusahaan properti serta real estate yang terdaftar di BEI dengan rentang waktu 2019 hingga 2022. Teknik sampling yang digunakan yakni purposive sampling, perolehan sampel sebanyak 154. Dengan menggunakan analisis regresi linier berganda menunjukan bahwa kepemilikan institusional memiliki pengaruh negatif signifikan terhadap biaya utang. Sementara risiko pajak, profitabilitas dan ukuran perusahaan mempunyai pengaruh positif signifikan terhadap biaya utang. Namun, komite audit dan kualitas audit tidak menunjukkan pengaruh signifikan terhadap biaya utang.
Pengaruh Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating (Studi Empiris pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Lasuardhi, Dony; Jacobus Widiatmoko; Muhammad Ali Ma'sum
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2043

Abstract

This research aims to empirically test the effect of sustainability report disclosure on company value with profitability as a moderating variable (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange 2019-2023). The population of this research is all mining companies listed on the Indonesia Stock Exchange for 2019-2023, totaling 63 companies. The sample used in this research was 12 companies. This research uses a purposive sampling technique, namely a sampling technique that provides the opportunity to become a sample member with certain criteria. Then the data collection method is through questionnaires and data analysis using SPSS 25 which includes validity, reliability, classical assumption tests, multiple regression analysis, hypothesis testing using the t test and R2 test. The results of this research show that the Sustainability report variable has a positive effect on the value of mining companies listed on the Indonesia Stock Exchange in 2019-2023, so (H1) is accepted. The Profitability variable has no effect on the Company Value of mining companies listed on the Indonesia Stock Exchange in 2019-2023, so (H2) is rejected. The profitability variable is not able to moderate the relationship between sustainability reports and company value.
PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI TAHUN 2020-2023 Fidya Nurafni Ulhaq; Jacobus Widiatmoko; Maria Goerti Kentris Indarti
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): 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.v7i6.11854

Abstract

This research was conducted to examine the influence of intellectual capital and corporate governance on earnings management with company size, leverage, profitability as control variables. The population in this research is sub-textile and garment companies listed on the Indonesia Stock Exchange in 2020-2023. Data is analyzed as secondary taken from financial reports listed on the Indonesian Stock Exchange. Sample selection was carried out using a purposive sampling technique, so that a sample of 80 data was analyzed. The analytical method used in this research is the multiple linear regression method. The research results show that intellectual capital has a negative effect on earnings management, the board of commissioners, independent audit committee and audit quality have a negative effect on earnings management.
PENGARUH KESADARAN, PENGETAHUAN DAN PEMAHAMAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Intan Ellya Maesyarah; Jacobus Widiatmoko; M.G. Kentris Indarti
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.16807

Abstract

This research aims to obtain empirical evidence of the influence of taxpayer awareness, taxpayer knowledge and understanding, service quality, and tax sanctions on individual taxpayer compliance. This research sample used a purposive sampling technique of 100 individual taxpayer respondents registered at KPP Pratama Pati with certain criteria and analyzed using multiple linear regression analysis with the help of the IBM Statistics SPSS 26 application. The data used in this research is primary data by means of distribution. to respondents. The research results show that taxpayer knowledge and understanding, service quality, and tax sanctions have a significant effect on taxpayer compliance, while taxpayer awareness has no effect on taxpayer compliance.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PEMERINGKAT CGPI PERIODE TAHUN 2018 – 2021): PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Devina, Bernadetta; Jacobus Widiatmoko; MG. Kentris Indarti
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 2 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

This study aims to determine the effect of Corporate Social Responsibility and Corporate Governance with leverage, profitability, and firm size as control variables on firm value. Corporate Social Responsibility is measured by GRI G.4 for 2018-2020 and GRI Standard for 2021. Corporate Governance is proxied by the Corporate Governance Perception Index (CGPI) score. Sampling used a purposive sampling method and produced 100 selected samples. The data in this research is in the form of secondary data taken from the annual financial reports of companies listed in the CGPI rating for the period 2018 – 2021. Data analysis using descriptive analysis and multiple linear regression analysis with the results of the research show Corporate Governance has a positive and significant effect on firm value, while Corporate Social Responsibility has no effect on firm value. Tests on the control variable leverage have a positive and significant effect, while profitability and firm size have a positive but not significant effect on firm value.Keywords: Firm Value, Corporate Social Responsibility, Corporate Governance, CGPI, Leverage, Profitability, Firm Size
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2018-2022 Maharani, Nadila Devianti Putri; Jacobus Widiatmoko; Kentris Indarti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1695

Abstract

This research aims to examine the effect of disclosure of sustainability reports and intellectual capital on company value with company size, profitability and leverage as control variables. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2018-2022. The data analyzed comes from secondary data taken from annual reports and sustainability reports listed on the Indonesia Stock Exchange. Sample selection was carried out using a purposive sampling technique, so that a sample of 82 data was analyzed. The analytical method used in this research is multiple linear regression. The research results show that disclosure of sustainability reports and intellectual capital have no effect on company value. Testing the control variable for company size has no influence on company value. Meanwhile, profitability and leverage have a positive and significant effect on company value.
PENGARUH CORPORATE GOVERNANCE EFFICIENCY TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN Ainaya Al Fatihah; Jacobus Widiatmoko
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.80-92

Abstract

Disclosure of sustainability reports for companies is a form of responsibility to stakeholders related to the company's economic, environmental and social performance. The company will get recognition from stakeholders and be recognized by the wider community as a company that has carried out its social and environmental obligations. With the disclosure of the sustainability report, the company will gain the trust of stakeholders, both investors and customers, so that the company's productivity and sales will increase and company profits will increase. Disclosure of the sustainability report on the company will have an impact on the company's financial performance. This study aims to examine the effect of corporate governance efficiency on sustainability report disclosure and its impact on financial performance. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The population obtained is 536 with a sample of 427 companies using purposive sampling method. The analysis technique uses multiple linear regression analysis. The results of the study prove that corporate governance efficiency has a positive effect on the disclosure of the sustainability report. Disclosure of sustainability reports has a positive effect on financial performance. Further research development can use variables outside of research that theoretically affect the disclosure of sustainability reports and financial performance, such as managerial ownership and institutional ownership.
Do Ethical Standards Matter? Evidence on Auditor Behavior and Audit Quality Yohanes Sri Guntur; Maria Goretti Kentris Indarti; Pancawati Hardiningsih; Jacobus Widiatmoko
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1175

Abstract

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.
Co-Authors Abdullah Sholeh Fauzan Achmad Badjuri Achmad Badjuri Adela Putri Widyadi Afnivia Damayanti Ainaya Al Fatihah Anggita Putri Cahyani Atika Sari Aurillia Salsabila Ayu Iswahyu Ningsih Bella Refiana Wulandari Chika Adelia Agustin Citra Cahya Nirmala Devina, Bernadetta Diah Wahyu Insyaroh Dyah Riski Pratiwi Elen Puspitasari Elisa Putri Agustin Fidya Nurafni Ulhaq Fitriani Nur Latifah Ida Ayu Rahmatika Ika Rachmawati Intan Ellya Maesyarah Kentris Indarti Kentris Indarti Kentris Indarti Lasuardhi, Dony Luluk Muhimatul Ifada M. G. Kentris Indarti M.G. Kentris Indarti Maharani, Nadila Devianti Putri Maria Goerti Kentris Indarti Maria Goreti Kentris Indarti Maria Goreti Kentris Indarti Maria Goretti Kentris Indarti Muhammad Ali Ma'sum Mulyo Budi Setiawan Nadiah Dwi Retno Nadila Devianti Putri Maharani Pancawati Hardiningsih Pradina Sulfa Pangestika Rofiqul A’la Rosalia Dira Christia Sabas Setyo Hadi Tri Ambarwati Yohanes Sri Guntur Zabrina, Avissa