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All Journal JURNAL AKUNTANSI DAN AUDITING Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Journal of Indonesian Economy and Business WIDYAKALA JOURNAL AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) AKURASI: Jurnal Riset Akuntansi dan Keuangan International Journal of Financial, Accounting, and Management Jurnal Ilmiah Edunomika (JIE) The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Social and Management Studies (IJOSMAS) Apssai Accounting Review (ApAR) JRABA Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Dirkantara Indonesia IIJSE EBID:Ekonomi Bisnis Digital Jurnal Akuntansi Akurasi
Sekar Mayangsari
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Relevansi Etika Auditor Sebagai Variabel Moderasi Terhadap Pencegahan Fraud Destria Anggrastuti; Sekar Mayangsari
Ekonomi Digital Vol. 1 No. 1 (2022): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.897 KB) | DOI: 10.55837/ed.v1i1.9

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit internal, whistleblowing system dan kompetensi auditor terhadap pencegahan fraud dengan etika auditor sebagai variabel moderasi studi kasus pada Inspektorat Jenderal Kementerian Perhubungan. Data yang digunakan merupakan data primer berupa hasil pengisian kuesioner yang dibagikan kepada seluruh auditor dan pegawai pada Inspektorat Jenderal Kementerian Perhubungan. Penelitian ini adalah penelitian kuantitatif dengan pengujian data dilakukan dengan cara analisis regresi berganda. Sebanyak 139 sampel yang telah mengisi kuesioner dalam rentang waktu selama 15 hari mulai tanggal 24 Desember 2020 sampai 7 Januari 2021, dengan metode convenience sampling. Hasil penelitian ini menunjukkan bahwa variabel audit internal, whistleblowing system dan kompetensi auditor berpengaruh terhadap pencegahan fraud, sedangkan variabel etika auditor memoderasi pengaruh audit internal dan kompetensi auditor terhadap pencegahan fraud. Namun etika auditor tidak mampu memoderasi whistleblowing system terhadap pencegahan fraud.
ACCOUNTING ANALYSIS FOR CRYPTO-ASSETS BASED ON IFRS I Gede Githa Adhi Pramana; Sekar Mayangsari; Lin Oktris
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.9637

Abstract

Crypto-asset has begun to develop and is starting to be widely owned by people and institution around the world. Since 2020, government of Indonesia throught Bappebti regulate Crypto-asset transaction as future contract. This is a phenomenon in view of the need for accounting treatment for Crypto-asset transactions. This research attempts to explore transaction characteristic of Crypto-asset with the approach and review of IAS and focus on the accounting treatment for cryptocurrency. The purpose of this study is to conduct a study of accounting for Crypto-asset based on the applicable IAS. This study uses a review literature model to find out accounting for Crypto-asset. The results of the study indicate that the most common treatment for Crypto-asset is as Intangible Asset and Inventory since the used of Crypto-asset until now mostly as investment and trading in contract futures.
Pelatihan Penyusunan Laporan Keuangan bagi Guru SMK Akuntansi di Jakarta Barat: Pendekatan e-learning Sekar Mayangsari; Raditya Mahendrajaya; Ahmad Solahuddin Brillianto
Dirkantara Indonesia Vol. 1 No. 2: September-Februari 2023
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v1i2.47

Abstract

Financial Reporting based on IT with Digital-based learning management workshop is the existence of new knowledge that can be applied by teachers during the learning process with their students, especially making questions or quizzes using Google Classroom and Google Forms. The subjects of this workshop are the teachers of the Senior High School – Majoring Accounting (SMK). A digital-based learning workshop for 5 days, namely accounting cycle and financial reporting preparation using ACCURATE including Certification Online learning workshops that have been organized by the Master of Accounting provide new understanding and skills to SMK-Accounting teachers in using ACCURATE as an one accounting software for prepare financial report. The drawback of this activity is the limited facilities and infrastructure available owned by teachers to support digital- based learning, as there are still few teachers who have laptops or computers to support learning and internet signal instability. Contribution of this activity is to support schools to encourage the ability of educators to carry out certification as a skill proved as financial report preparer.
PERAN KARAKTERISTIK INDIVIDU AUDITOR PADA PENENTUAN TINGKAT MATERIALITAS Sekar Mayangsari
Ekonomi Digital Vol. 2 No. 1 (2023): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v2i1.59

Abstract

This study aims to analyze and provide empirical evidence on the influence of professionalism, professional ethics, gender, and self-Efficacy to consider the level of materiality with the locus of control as moderation. Consideration of materiality level of professionalism conducted by the auditor is measured by, professional ethics, gender, and self Efficacy and locus of control as moderation. The data used in this study contains the perceptions of independent auditors who fill out the questionnaire. The sample in this study involves an independent auditor at Public Accounting Firm in Jakarta Region. Questionnaires were distributed as many as 150 questionnaires. Data collection techniques in this study is data collection techniques through survey techniques by distributing questionnaires directly to the respondent concerned, with the aim of obtaining a representative sample in accordance with predetermined criteria. By using multiple regression, this study show that professionalism affects the consideration of materiality level, while professional ethics, gender, and self Efficacy have no effect on the materiality level. The other result show that the locus of control strengthen the influence of professionalism, ethics, gender and self efficacy on the consideration of the level of materiality. Keyword: Professionalism, professional ethics, gender, self efficacy, materiality level, and locus of control
Pengaruh Thin Capitalization, Konservatisme Akuntansi Dan Financial Distress Terhadap Penghindaran Pajak Dengan Kepemilikan Institusional Sebagai Moderasi Nur Nilam Sari; Sekar Mayangsari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.9109

Abstract

This study aims to analyze the effect of thin capitalization, accounting conservatism and financial distress on tax avoidance with institutional ownership as moderating. This study uses secondary data, the data used in the form of financial report and annual report of companies listed on the Indonesia Stock Exchange. The type of research used in this study is causal research, namely research that aims to find a causal relationship of the variables studied to answer research questions. The samples used in this study are property and real estate companies that are listed on the Indonesia Stock Exchange in the period of 2018-2022. Data were collected using purposive sampling. The total number of companies in the study sample is 92 companies with a study period of 5 years, resulting in 80 samples after outliers. The results of the study using linear regression analysis, descriptive statistic, classic assumption and moderating regression analysis test indicate that thin capitalization and financial distress has a significant positive effect on tax avoidance. Furthermore, the results of linear regression analysis indicate that accounting conservatism not effect on tax avoidance. Then the results of moderating regression analysis test indicate that institutional ownership can strengthen the influence of thin capitalization, accounting conservatism and financial distress on tax avoidance. Keywords: Thin Capitalization, Accounting Conservatism, Financial Distress, Institutional Ownership, Tax Avoidance
The Effect of The Audit Committee, Auditor Industry Specialization, Earnings Volatility on Audit Report Lag With Company Size as A Moderation Variable Kireyna Nastiti Tafiandra Putri; Sekar Mayangsari
Jurnal Indonesia Sosial Sains Vol. 5 No. 02 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i02.993

Abstract

This study aims to examine the effect of Audit Committee, Auditor Industry Specialization, Earnings Volatility on Audit Report Lag with Company Size as a Moderating Variable. This study uses secondary data obtained from financial reports and annual reports. The research population is companies in the Properties and Real Estate sector listed on the Indonesia Stock Exchange (BEI) for the period 2018 - 2022. The data collection method in this study was purposive sampling. The sample that met the criteria was 104 company data for 2018 - 2022. The data analysis method used was a quantitative data analysis method using SPSS version 27 to process the data using multiple linear analysis.The results obtained from this study are that the influence of the audit committee has no effect on Audit Report Lag. Auditor Industry Specialization has no effect on Audit Report Lag. Earnings Volatility has a positive effect on Audit Report Lag. Company size is unable to strengthen the effect of audit committee on Audit Report Lag. Company size is unable to strengthen the effect of Auditor Industry Specialization on Audit Report Lag. Company size is able to weaken the effect of Earnings volatility towards Audit Report Lag
KETERKAITAN ANTARA SISTEM PENGENDALIAN MANAJEMEN, SET KESEMPATAN INVESTASI, INOVASI, KINERJA DAN KEBIJAKAN AKUNTANSI Ali Sandy Mulya; Sekar Mayangsari
Jurnal Akuntansi VOL. 17 NO. 1 JANUARI - JUNI 2017
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v17i1.1478

Abstract

 ABSTRACT This study aimed to analyze several causal relationship between several variables. First, the influence of management control systems, innovation, investment opportunity set on financial performance. Second, the influence of innovation, management control system and performance on investment opportunity set. Last, the influence of performance on the choice of accounting policies. The samples were used 151 respondents from listed companies. The results showed that only management control systems give influence on financial performance, while innovation and investment opportunity set do not influence on financial performance. The other results show that performance influence on accounting policies. Furthermore, innovation, management control system and performance do not affect investment opportunity set. Keywords:   management control system, investment opportunities set, innovation, financial performance, accounting policies.  ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh inovasi, sistem pengendalian manajemen, dan set kesempatan inovasi terhadap kinerja. Penelitian ini juga menganalisis pengaruh inovasi, sistem pengendalian manajemen dan kinerja pada set kesempatan investasi. Terakhir, penelitian ini ingin menguji pengaruh set kesempatan investasi pada kinerja. Sampel yang digunakan adalah perusahaan publik. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen berpengaruh signifikan pada kinerja, sedangkan inovasi dan set kesempatan investasi tidak berpengaruh pada kinerja. Hasil lain menunjukkan bahwa inovasi, sistem pengendalian manajemen dan kinerja tidak mempengaruhi set kesempatan investasi. Terakhir, kinerja perusahaan berpengaruh signifikan pada pemilihan kebijakan akuntansi. Kata Kunci: sistem pengendalian manajemen, set kesempatan investasi, inovasi, kinerja, kebijakan akuntansi.  
The Effect of Audit Tenure, Audit Delay and Financial Distress on Audit Quality in Manufacturing and Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period Maulitya Cucunabila; Sekar Mayangsari
Jurnal Indonesia Sosial Sains Vol. 5 No. 07 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i07.1175

Abstract

In the business sector, quality audits are crucial for ensuring accountability and transparency in an organization's financial statements. In the Indonesian setting, businesses that are listed on the Indonesia Stock Exchange (IDX) must prepare financial statements that undergo auditing by a Public Accounting Firm (KAP) to guarantee that fraud and serious errors are not included in the reports. The purpose of this audit is to give stakeholders assurance about the Company's financial standing. The purpose of this study is to evaluate how audit tenure, audit delay, and financial crisis affect the caliber of audits performed on property and real estate, manufacturing, and enterprises listed on the Indonesia Stock Exchange between 2018 and 2022. A quantitative research methodology is used in this investigation. Purposive sampling was employed to select 100 data points for the sample. The Indonesia Stock Exchange and the company's websites are the sources of the data used. This study demonstrates that audit quality is unaffected by audit tenure or audit delay. From 2018 to 2022, the quality of audits in manufacturing and property & real estate companies listed on the Indonesia Stock Exchange was significantly impacted by financial difficulty.
PENGARUH INDEPENDENSI DEWAN KOMISARIS, UKURAN DEWAN KOMISARIS, DAN UKURAN PERUSAHAAN TERHADAP PRUDENCE Meisy .; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14194

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan komisaris, independensi dewan komisaris, dan ukuran perusahaan terhadap prudence pada sektor perbankan di Indonesia. Penelitian ini menggunakan sampel yang terdiri dari 129 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2020 yang diambil menggunakan teknik purposive sampling dengan kriteria yang telah ditentukan. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel bebas yaitu ukuran dewan komisaris tidak berpengaruh signifikan terhadap prudence sedangkan independensi dewan komisaris dan ukuran perusahaan memberikan pengaruh positif secara signifikan terhadap prudence.
PENGARUH DIVERSIFIKASI GENDER, KEPEMILIKAN MANAJERIAL DAN GREEN BANKING TERHADAP NILAI PERUSAHAAN PERBANKAN Andre Andika Simanungkalit; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14472

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengaruh diversifikasi gender dewan komisaris, kepemilikan manajerial dan green banking terhadap nilai perusahaan perbankan dengan ukuran perusahaan sebagai variabel moderasi. Periode yang digunakan dalam penelitian ini adalah 4 tahun yaitu mulai tahun 2018 – 2021. Variabel independen yang digunakan dalam penelitian ini adalah diversifikasi gender dewan komisaris, kepemilikan manajerial dan green banking. Variabel dependen yang digunakan dalam penelitian ini adalah nilai perusahaan. Variabel moderasi yang digunakan adalah ukuran perusahaan. Variabel kontrol yang digunakan adalah leverage. Sampel yang diambil sebanyak 168 sampel dan menggunakan metode purposive sampling. Populasi dari penelitian ini adalah perusahaan-perusahaan perbankan yang terdaftar dalam Bursa Efek Indonesia. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan yang diakses melalui website Bursa Efek Indonesia (BEI) dan website resmi perusahaan perbankan. Penelitian ini menggunakan metode analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa variabel diversifikasi gender dewan komisaris dan kepemilikan manajerial memiliki pengaruh negatif terhadap nilai perusahaan, sementara green banking tidak memiliki pengaruh terhadap nilai perusahaan. Ukuran perusahaan tidak terbukti memoderasi pengaruh variabel diversifikasi gender dewan komisaris, kepemilikan manajerial, dan green banking terhadap nilai perusahaan.
Co-Authors - Wilopo Aam Aminah Aam Aminah Achmad Fajri, Achmad Agustine Dwianika Ahmad Solahuddin Brillianto AIDA AINUL MARDIYAH Alfansuri, Lith Ali Sandy Mulya Andre Andika Simanungkalit Apit Susanti Arimbi Ika Setyaningrum Arimbi Arimbi Ika Setyaningrum Arimbi Augustine, Yvonne Ayu Aulia Oktaviani Azizah, Farah Nur Bahrum, Susatyo Bambang Sudibyo Banjarnahor, Erliana Cucunabila, Maulitya David Hatigoran Silaban David Hatigoran Silaban Destria Anggrastuti Elliza Putri Syaharani Elliza Putri Syaharani Etty Murwaningsari Etty Murwaningsari Farah Nur Azizah Fariska Maharani Gunawan Wibisono Gunawan, Yovani Handayani, Dian Tri Hariranto, Susanto S. Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Indra Saputra Indra Saputra Kireyna Nastiti Tafiandra Putri Koerniady, Arief Lenggogeni, Lenggogeni Jakarta Lin Oktris Luluk Uswati Maulitya Cucunabila Meisy . Melinda Malau Mourent Elizabeth Mourent Elizabeth Muhamad Fajrurrahman Firdausi Muhamad Fajrurrahman Firdausi Muhammad Fadhil Muhammad Fadhil Mulya, Ali Sandy MURTANTO MURTANTO Murtanto Murtanto Nasution, Kevin M. Pransilva Nesha Nenandha Nur Nilam Sari Nuri Anti Pebrianti, Risky Nila Perdana, Deden Afriyanto Prihartono Prihartono prihartono prihartono Putri, Sandra Refdiani Putro, Catur Anggoro Rachmaturrizqi Raditya Mahendrajaya Rajagukguk, Ade Mariani Ramadhan, Muhammad Rifqi Regina Jansen Arsjah Riyan Harbi Valdiansyah Rizal, Helmi Sailendra Sailendra Sailendra, Sailendra Samosir, David Kiki Baringin M T Saputra, Amir Shahira, Cindy Shanty, Dewi SUSANTI, APIT Syahilul Amri syalsabila Haya Tafiandra Putri, Kireyna Nastiti Theresia Theresia Theresia Theresia Titik Aryati Trismayarni Elen, Trismayarni Tutik Siswanti Veny, Veny Veny, Veny Wilopo Wilopo Wilopo Wilopo Wilopo Wilopo, Wilopo Wiranti, Ridha Yovani Gunawan Yumiarsi