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Determinan Audit Report Lag Dengan Efektivitas Komite Audit Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020) Kartikasari Kartikasari; Siti Mutmainah
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the determinants of audit report lag models. The dependent variable used in this study is audit report lag, while the independent variables are company size, profitability, auditor reputation. This study also uses a moderating variable, namely the audit committee’s effectiveness, as a proxy for the number of audit committee meetings in one year. The population in this study were all companies listed on the Indonesia Stock Exchange in 2016-2020. A purposive sampling method was used to determine the research sample. The sample used is as many as 88 companies in 2016-2020, so the total sampel used is 440 samples. The statistical technique used in this research is panel data with multiple regression analysis method with Partial Least Square (PLS) moderating effect SmartPLS 3.0 software.The results of this study indicate that the profitability and effectiveness of the audit committee have a negative and significant effect on audit report lag. In contrast, company size and auditor reputation have no significant effect on audit report lag. The results also show that the effectiveness of audit committee has no moderating effect.

ANALISIS FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF FRAUD HEXAGON THEORY (Studi Empiris Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018–2020) Kiki Elita Septiningrum; Siti Mutmainah
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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The importance of the information contained in financial statements often makes management commit fraudulent practices through earnings management so that the reports presented look attractive to stakeholders. The purpose of this study was to analyze the factors in the occurrence of financial statement fraud with the perspective of the fraud hexagon theory proposed by Vousinas (2017) consisting of six indicators, namely pressure, opportunity, rationalization, capability, arrogance and collusion. The six indicators cannot be measured directly so they are proxied through the variables of financial stability, ineffective monitoring, auditor switch, change of director, frequency number of CEO's picture and political connections. The population of this study consists of all financial companies that were listed on the Indonesia Stock Exchange between 2018–2020. The sampling method used was purposive sampling technique and obtained a sample of 43 companies with 129 data. The type of data used is secondary data from annual companies report. The results of this study show that financial stability and auditor switch have a significant positive effect on financial statement fraud. Meanwhile, the frequency number of CEO's picture has a significant negative effect on financial statement fraud. Ineffective monitoring, change of directors, and political connections variables do not affect on financial statement fraud.

Peran Norma Pada Kepatuhan Pajak Sukarela Nora Hilmia Primasari; Siti Mutmainah
Reviu Akuntansi dan Bisnis Indonesia Vol 6, No 1 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i1.12988

Abstrak: Latar Belakang: Target penerimaan pajak di Indonesia yang tidak pernah terealisasi dalam beberapa tahun terakhir, dapat mengakibatkan terhambatnya program pembangunan yang dilakukan oleh pemerintah. Rata-rata target penerimaan pajak dalam 5 tahun terakhir (2016-2020) sebesar Rp1.404,48 triliun, dengan rata-rata realisasi penerimaan di tahun tersebut adalah sebesar Rp1.229,60 triliun, dan rata-rata pencapaian penerimaan pajak dari tahun 2016-2020 adalah sebesar 88%. Metode self assessment system yang diterapkan di Indonesia menjadikan kepatuhan pajak sukarela penting untuk diteliti.Tujuan: Penelitian ini bertujuan untuk menguji pengaruh norma terhadap kepatuhan pajak sukarela.Metode Penelitian: Wajib pajak orang pribadi yang terdaftar pada Kantor Pajak Pratama (KPP) Jakarta Selatan adalah populasi dalam penelitian ini. Pemilihan sampel menggunakan metode convenience sampling. Data penelitian dianalisis menggunakan alat analisis yang terdiri dari statistik deskriptif, uji kualitas data, uji normalitas, uji multikolienaritas dan uji hipotesis dengan program SPSS versi 26.Hasil Penelitian: Hasil penelitian menunjukkan norma sosial berpengaruh positif terhadap kepatuhan pajak sukarela, sedangkan norma personal dan norma nasional tidak berpengaruh terhadap kepatuhan sukarela. Kesimpulan dalam penelitian ini adalah lingkungan sosial seperti pasangan, keluarga, teman, dan organisasi sangat memengaruhi wajib pajak dalam mengambil keputusan.Keterbatasan Penelitian: Variabel tingkat kepercayaan pada pemerintah tidak dimasukkan dalam pengujian, beberapa penelitian terdahulu variabel tingkat kepercayaan kepada pemerintah memiliki peran sebagai penjelas hubungan antara norma dan kepatuhan pajak. Selain itu, pengambilan data dalam penelitian ini hanya dilakukan dengan menggunakan survey tanpa interview yang mendalam kepada responden.Keaslian/Kebaruan Penelitian: Penelitian ini membagi norma menjadi tiga, yaitu norma personal, norma moral dan norma nasio

TATA KELOLA DAN RISIKO BANK SYARIAH DI INDONESIA PERIODE 2008-2016 Siti Mutmainah
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study investigates the effect of corporate governance on Islamic bank’s risk in Indonesia during 2008-2016. The bank’s governance consists of board of commissioner (including risk control committe and audit committee), management, and sharia supervisory board. Because of the existence of these boards is a mandatory, hence this research focus on the amount of members and meetings in each board and committee. Results show that the amount of meetings held by management and risk control committee negatively influence the financing risk. This research implies the Islamic banks to strenghten their governance to control their banks’ risk. This research also recommends Central Bank and National Sharia Board to be more effective in performing its supervisory function.

FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi Empiris pada Perusahaan yang Terdaftar pada Bursa Efek Indonesia Periode 2018 - 2020) Winda Wahyu Widowati; Siti Mutmainah
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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The rapid expansion of financial markets have an impact on increased investment activities. However, it is also accompanied by the risk of difficulty in obtaining reliable and accountable informations. Therefore, the stakeholders need financial reports and sustainability reports to find determine the company's performance from economic, environmental, and social aspects.This study aims to analyze the factors that can influence the disclosure of sustainability reports. The data used in this study is secondary data in the form of annual reports and sustainability reports issued by companies listed on the Indonesia Stock Exchange (IDX). This study uses purposive sampling as the sample selection method and multiple linear regression as the analytical method. A total of 56 companies were selected as the research sample from a total population of 825 companies during 2018-2020.The results of this study show that firm size and independent commissioners have positive and significant effect on the disclosure of sustainability reports. While other factors such as profitability, leverage, firm growth, and ownership structure have no effect on the disclosure of sustainability reports.

PENGARUH KEPEMIMPINAN PEREMPUAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024) Adinda Putri Maelangkey; Siti Mutmainah
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the influence of female leadership on financial performance in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The dependent variable in this study is the financial performance of banking companies. The variables studied include women on the board of commissioners and women on the board of directors. This study used a sample of 100 from 47 banking companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using a purposive sampling method. The data used were secondary data obtained from the banking companies' annual reports and met the required criteria for this study. The company's financial performance measurement used as the dependent variable was Return on Assets (ROA). Hypothesis testing in this study used multiple regression analysis. The results of this study indicate that the proportion of women on the board of commissioners has a positive and significant effect on company financial performance. Meanwhile, the proportion of women on the board of directors has no significant effect on company financial performance.

PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP MANAJEMEN LABA DENGAN DEWAN KOMISARIS SEBAGAI MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Aditiya Rizqi Febriansah; Siti Mutmainah
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of related party transactions on earnings management with board of commissioners characteristics as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The characteristics of the board of commissioners are proxied by independent commissioners and board size. This study employs agency theory as the underlying theoretical framework. The sample was selected using a purposive sampling method, resulting in 179 observations. The analytical method used in this study was panel data regression analysis with the Common Effect Model and moderated regression analysis. The results indicate that related party transactions have a significant negative effect on earnings management. Independent commissioners are not proven to moderate the effect of related party transactions on earnings management. Meanwhile, board size is proven to moderate the effect of related party transactions on earnings management with a negative direction, indicating that board size weakens the positive effect of related party transactions on earnings management. These findings suggest that the monitoring capacity of the board of commissioners plays an important role in limiting the potential use of related party transactions in earnings management practices.

ANALISIS HUBUNGAN TIMBAL BALIK ANTARA ESG DISCLOSURE DAN MANAJEMEN LABA (Studi Empiris pada Perusahaan Sektor Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Sabrina Kanza Dewanti; Siti Mutmainah
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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The relationship between ESG disclosure and earnings management requires further exploration so this study aims to examine the relationship of mutual influence. Earnings management is proxied with accrual earnings management (AEM) and real earnings management (REM). The predictor variables used in the study included age of firm, board of commissioner size, firm size, and leverage. The population in this research is the non-financial sector companies listed on the IDX in 2019-2023. Analytical techniques used are the Ordinary Least Square (OLS) and Two-Stage Least Square (2SLS) methods. The results show that a reciprocal relationship occurred between ESG and REM disclosure, while the ESG and AEM disclosure relationship was only unidirectional. ESG disclosure had a significant negative effect on AEM, but AEM did not have a significant influence on ESG disclosure. The simultaneous relationship between ESG and REM disclosure show that ESG and REM disclosure had a significant negative mutual influence.

PENGARUH FITUR KATEGORISASI PENGELUARAN OTOMATIS PADA MOBILE BANKING TERHADAP PERSEPSI EFEKTIVITAS PENGENDALIAN ANGGARAN GENERASI Z DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI (Pendekatan Teori Mental Accounting) Ray Marvel Rolemawa; Siti Mutmainah
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study examines the impact of the automatic expense categorization feature in mobile banking on the perception of budget control effectiveness of Generation Z, using financial literacy as a moderating variable under the mental accounting theory approach. Primary data were gathered via online Likert-scale questionnaires distributed to university students in Semarang City. Samples were selected through purposive sampling, and data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The structural model testing confirmed that the utilization of the automatic categorization feature has a positive effect on the perception of budget control effectiveness by directly reducing cognitive load. Financial literacy also exerts a positive direct effect. However, financial literacy does not moderate the primary relationship. This demonstrates that the practical utility of banking automation is highly inclusive, benefit-driven, and accessible to all users regardless of their financial literacy levels.

PENGARUH DIVERSITAS GENDER DALAM DUA DEWAN TERHADAP PENGUNGKAPAN ESG PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Amelia Natafa; Siti Mutmainah
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study was conducted to analyze the influence of gender diversity within a two-tier board system (board of directors and board of commissioners) as a governance mechanism to reduce information asymmetry between management (agent) and shareholders (principal) through Environmental, Social, and Governance (ESG) disclosure. The study was conducted on consumer manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Gender diversity on the board of directors and board of commissioners was measured using the proportion of women, with firm size as a control variable.The dependent variable in this research is ESG disclosure, which was measured using the composite ESG disclosure score as well as individual pillar scores (Environmental, Social, and Governance) sourced from the Bloomberg database. This research utilizes secondary data from annual and sustainability reports. The sample was selected using a purposive sampling technique based on data availability, resulting in a total of 129 observations.The results indicate that gender diversity on the board of directors has a significant positive effect on the level of composite ESG disclosure, particularly on the environmental and social pillars. Similar findings were also demonstrated by gender diversity on the board of commissioners. From the perspective of agency theory, this finding indicates that a more diverse board is able to enhance its monitoring function, thereby encouraging management (agent) to be more transparent in reporting the management of non-financial risks for the benefit of shareholders (principal). However, this study did not find a significant influence of gender diversity on either board on the disclosure of the governance pillar.

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