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All Journal EL-MUHASABA Proceeding SENDI_U Measurement : Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JURNAL PENDIDIKAN TAMBUSAI Jurnal Equity Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Ilmu Komputer dan Bisnis Jurnal Akuntansi dan Manajemen Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JURNAL AKUNTANSI Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of International Conference Proceedings Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Global Research on Economy, Business, Communication, and Information Asian Journal of Social and Humanities Equity Balance: Jurnal Akuntansi, Auditing, dan Keuangan HelFin Journal
Carmel Meiden
Program Studi Akuntansi K wik Kian Gie School of Business
Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Social Sciences Veterinary Other

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Analysis of the Quality of Assurance Statements on Corporate Sustainability Reports on the Stock Exchanges of Several Countries in the World in 2020-2022 Nangoy, Gavriel Faith; Meiden, Carmel
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2789

Abstract

While sustainability reporting has experienced notable advancements in recent years, a discernible gap persists between the progress in reporting practices and the corresponding assurance measures. This paper emphasizes the degree to which the contents of sustainability assurance statements align with the essential elements mandated by the ISAE 3000 and AA1000AS assurance standards. A content analysis was performed for the assurance statements of twenty-four (24) public listed companies listed on 24 different exchanges over a three-year span from 2020 to 2022. This analysis employed a quantitative approach involving scoring to assess the alignment of the content with the requirements of the assurance standards. The research instrument used were based on the minimal content elements of ISAE 3000 and AA1000 AS and developed by previous studies. The results of this study describe variability in the quality of assurance statements based on assurance standards, assurance provider, country of origin, industry sector, and content element. This research contributes to the existing literature in sustainability assurance through content analysis   offering a nuanced global perspective through a large sample size and utilizing a streamlined research instrument derived from previous studies, enhancing the precision and conciseness of the analysis.
Pengaruh Profitabilitas, Leverage, Sales growth, dan Size terhadap Tax avoidance Arianto, Michael; Imeldinata, Evelyn; Mursalim, Valencia; Stephanie, Erika; Meiden, Carmel
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 21 No 2 (2024): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v21i2.487

Abstract

Penelitian ini menganalisis pengaruh profitabilitas, leverage, pertumbuhan penjualan, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan sektor industri, basic materials, dan consumer non-cyclical di Bursa Efek Indonesia (BEI) periode 2021-2023. Metode analisis yang digunakan adalah Multiple Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa profitabilitas dan leverage memiliki pengaruh signifikan terhadap penghindaran pajak, sedangkan pertumbuhan penjualan dan ukuran perusahaan tidak. Profitabilitas berpengaruh negatif, artinya semakin tinggi profitabilitas, semakin rendah penghindaran pajak. Sebaliknya, leverage berpengaruh positif, menunjukkan semakin tinggi leverage, semakin tinggi penghindaran pajak. Hasil ini sesuai dengan teori keagenan dan teori legitimasi, di mana perusahaan dengan profitabilitas tinggi cenderung mematuhi pembayaran pajak untuk menjaga reputasi, sedangkan perusahaan dengan leverage tinggi cenderung menghindari pajak untuk mengurangi beban keuangan. Penelitian ini memberikan wawasan bagi pembuat kebijakan, akademisi, dan praktisi bisnis tentang dinamika penghindaran pajak di Indonesia.
Pelatihan Pemanfaatan Program Microsoft Excel untuk Pembelajaran Akuntansi pada Siswa-Siswi SMA Cindera Mata, Harapan Indah, Kota Bekasi Triyani, Yustina; Meiden, Carmel; Suhartono, Sugi; Kristianto, Andreas Bayu; Nangoy, Gavriel Faith; Angeline, Patricia; Putri, Viona
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 1 No. 1 (2023): Oktober 2023 - Maret 2024
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v1i1.1072

Abstract

Pelatihan pemanfaatan program Micosoft Excel untuk pembelajaran akuntansi ini diselenggarakan bagi siswa-siswi SMA Cindera Mata Bekasi. Tujuan pelatihan ini adalah memberikan tambahan pemahaman dan ketrampilan bagi siswa-siswi SMA Cindera Mata dalam memanfaatkan program Micosoft Excel untuk lebih memahami pembelajaran Akuntansi. Kegiatan pelatihan ini dimulai dengan melakukan survey pendahuluan kepada para guru pada awal Februari 2023. Survey ini bertujuan untuk mengetahui sejauh mana pemakaian program Micosoft Excel digunakan oleh para siswa dalam belajar akuntansi. Kegiatan pelatihan dilaksanakan pada hari Rabu, 29 Maret 2023 dari pukul 09.30 – 13.30 di SMA Cindera Mata Bekasi. Kegiatan pelatihan dibagi menjadi 3 sesi yaitu sesi pertama mengenal siklus akuntansi manual secara umum, sesi kedua, manfaat program Micosoft Excel untuk kegiatan sehari-hari, dan sesi ke tiga praktik penggunaan program Micosoft Excel untuk membuat laporan keuangan. Pelatihan berlangsung lancar diikuti oleh 60 siswa didampingi 3 orang guru kelas. Semua peserta mengikuti pelatihan dengan antusias.
STRUKTURASI KONFLIK PENYESUAIAN TEMUAN AUDIT MELALUI PENELITIAN HUBUNGAN ANTARA AUDITOR DENGAN KLIEN Abigail, Jane; Meiden, Carmel
EQUITY Vol 19 No 1 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v19i1.472

Abstract

The purpose of this study is to understand the meaning of structuration adjustment audit findings conflict, to examine the terms of the roles and relationships between the auditor and management of their clients in the process of audit completion. Structuration theory states that the perpetrator and interrelated structure, no structure without actors, as there is no action without structure. The object of this research is a public accounting firm and the client where researchers work, as the number of informants in this study is five people. This study uses a phenomenological approach, because this research is directly related to the symptoms that occur in the sphere of organized human interaction. The method used in this research is qualitative. The results of the study reflect that the relationship between the auditor and the client has two principal types, namely proactive and reactive. Clients tend to perform reactive action during conflicts in the adjustment of the audit findings, so that there will be formal andinformal actions in these interactions that will influence the outcome of the audit.
CORPORATE GOVERNANCE DAN MANAJEMEN LABA PADA BEBERAPA PENELITIAN SKRIPSI PERGURUAN TINGGI, STUDI META ANALISIS Angeline, Angeline; Meiden, Carmel
EQUITY Vol 21 No 1 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i1.630

Abstract

Topic about corporate governance effect on earnings management has been researched by many researcher and still exist until now. The existing research provides both consistent and inconsistent results with different levels of significance. This study aims to integrate thesis results of higher Education related to the topic of corporate governance effect on earnings management in Indonesia period 2004-2014. Data collection method use observation method with as the output thesis. The sample of this research is 23 thesis student of higher education. The sampling technique is purposive sampling technique. Researcher use meta analysis technique to integrate the result of the thesis research and show conclusions related to the effect of corporate governance on earnings management. The result of this research shows that managerial ownership, institutional ownership, the size of the board directors and the size of board commissioners effect earnings management. The correlation of the weak independent variable to the dependent variable is shown by the average correlation value below 0.25. In addition, this study also proves that the validity of agency theory in several manufacturing companies, banking, LQ45 in the study period 2004 - 2014.
EARNINGS MANAGEMENT DI INDONESIA: SEBUAH STUDI LITERATUR Alexandra, Celine; Lionardi, Margaretha; Jennefer, Sanchian; Lim, William; Meiden, Carmel
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3271

Abstract

This study describes the evolution of earnings management research in Indonesia taken from journals studied in Indonesia and indexed with sinta 1-3 with the research year 2018-2021. The purpose of research is to add and develop research or articles on earnings management contained in journals in Indonesia. The sample was obtained as many as 23 articles. The research categorizes articles based on research years, research variables, research analysis methods, research theory, research types, research sectors, and research models contained in the articles. The research method used is a systematic literature review. From this literary study, we can conclude that research related to earnings management have decreased in the year 2021, the commonly used variable is leverage, the research method mostly used is multiple linear regression, generally used theory is agency theory, type of earnings management study normally used is quantitative, manufacture sector is often used research sector, and modified jones model by DeChow et al. is commonly used for measuring earnings management.
Pengaruh Stakeholder terhadap Corporate Social Responsibility Disclosure atas Sektor Perusahaan Index LQ45 & ESG Leader Novianti, Ria; Meiden, Carmel
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1385

Abstract

This study is an empirical study to examine the influence of female board of commissioners, foreign institutions, media, employees, and managerial ownership on Corporate Social Responsibility (CSR) disclosure. The object of the study is manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample of companies is 22 companies per year. With a total sample of 88 companies per 4 years of observation. The research analysis method used is descriptive statistical analysis test, classical assumption test which includes: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, as well as hypothesis test which includes: multiple determination coefficient test (R2), F statistical test, and statistical test (t). The regression analysis used in this study is multiple linear regression analysis. The results of this study indicate that female board of commissioners, employees and managerial ownership do not affect Corporate Social Responsibility (CSR) disclosure. While foreign institutions and media have a positive effect on Corporate Social Responsibility (CSR) disclosure.
Climate Change Disclosure in the Indonesian Banking Industry: a Case Study Of Jtrust Bank, Shinhan Bank, and Ok Bank (2020–2024) Nurkhasanah, Nurkhasanah; Meiden, Carmel
Asian Journal of Social and Humanities Vol. 3 No. 12 (2025): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i12.614

Abstract

Climate change has become a significant global issue and is increasingly gaining attention in the financial sector, including the banking industry. This study analyzes the level of climate change disclosure by three foreign banks in Indonesia JTrust Bank, Shinhan Bank, and OK Bank with a focus on the implementation of the Task Force on Climate-related Financial Disclosures (TCFD) framework, which covers four pillars: Governance, Strategy, Risk Management, and Metrics and Targets. Using a content analysis method of the Adequacy and Accuracy of Reporting indexes for the 2020–2024 period, both quantitative and qualitative assessments were conducted to evaluate the consistency and depth of disclosures. The results show that JTrust Bank has the highest level of disclosure, followed by Shinhan Bank and OK Bank. These differences are influenced by internal preparedness, strategic commitment to sustainability, and the regulatory policies of their home countries. This study emphasizes the importance of integrating climate issues into banks' governance and business strategies, and it is expected to provide both academic and practical contributions to encourage climate disclosure transparency in line with international standards
Analysis Of The Form Of Sustainable Fashion And The Quality Of Disclosure Of Economic, Social And Environmental Aspects On The Website In 2022: A Case Study Of Sukkhacitta.Com Tania, Lina; Meiden, Carmel
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 4 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i4.98

Abstract

In this era of Globalization, the world's population has increased so human needs and desires must also continue to grow. Choosing needs, cannot be separated from a person's lifestyle, where fashion has become an inseparable part of daily appearance and style. The development of the fashion industry is in line with fashion which is no longer just a necessity but also a lifestyle. This research is the result of practice-based research, where local brand SukkhaCitta strives to design sustainable fashion collections by raising the issue of clothes that can heal the earth. Through this practice, Sukkhacitta retraces the footsteps of their ancestors, where SukkhaCitta makes clothes directly manually in the village without using factories.  From the application of traditional agroforestry to spices used as natural pesticides. Intercropping naturally balances the carbon cycle between the soil and the atmosphere. Another attraction that SukkhaCitta tries to highlight is the storytelling behind each product it makes. This story element is what differentiates SukkhaCitta from other fast fashion products that only follow trends.
STUDI LITERATUR TENTANG FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Kodu, Anselmus Rufus; Meiden, Carmel
HelFin Journal Vol. 1 No. 2 (2024): Juli
Publisher : Fakultas Vokasi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/helfin.v2i2.5839

Abstract

This study aims to conduct a literature review on audit quality in the context of various previous studies. Audit quality is a crucial aspect in ensuring the integrity and trustworthiness of an organization's financial statements. This literature review investigates various factors influencing audit quality, such as Audit Fee, Audit Tenure, Audit Rotation, Independence, and Competence. The Systematic Literature Review (SLR) method is utilized to explore research evidence related to audit quality from 2021 to 2023, involving the analysis of a total of 22 selected articles. The analysis results indicate that Audit Fee, Audit Tenure, Audit Rotation, Independence, Code of Ethics, and Competence are the most frequently discussed factors in the literature. Specifically, the Code of Ethics is considered to have a significant influence on audit quality. However, there is debate regarding the significance of other variables such as Audit Fee, Audit Tenure, and Audit Rotation. The implications of this literature review underscore the importance of considering the aforementioned factors, such as Audit Fee, Audit Tenure, Audit Rotation, Independence, Competence, and Code of Ethics, in ensuring optimal audit quality.
Co-Authors . Anastasia, . Abigail, Jane Abigail, Jane Adi Saputro, Jevontius Aleksander, Gabriel Alexandra, Celine Angelina Angelina Angeline angeline Angeline, Patricia Anggawijaya, Anthony Anggreani, Vemyta Annisa, Lutfi Aprianto, Rendi Arianto, Michael Caesaria, Meidy Aurora Calvin, Vincent Carolin, Charen Chenkiani, Princessa Leif Chika, Tania Martina Christabel, Devina desy wulandari Edeline, Edeline Effendy, Vicky Elisabeth Vita Mutiarawati Ferdinand, Filbert Fransisca, Tasya Gunawan, Prayogo Handayani, Maria Vania Hasjim, Deandra Hendarto, Kris Hernadi, Kezia Natalie Hiung, Steven Jenius Bun Fie Imeldinata, Evelyn Jennefer, Sanchian Junus, Anathasya Angelie Zeta Kertanegara, I Wayan Alvin Kevin kevin Khomara, Rania Kodu, Anselmus Rufus Komala, Felicia Kristianto, Andreas Bayu Kurniawan Boen, Adrianus Lafasya, Khalifa Laurencia, Odelia Leonard Pangaribuan Lie, Kelvin lim, william Limtaroli, Cindy Lionardi, Margaretha Lo, Angelica Mamamoba, Paulus Yusuf Mursalim, Valencia Nangoy, Gavriel Faith Nasution, Rahmat Arafat Novilia, Jessica Nurkhasanah Nurkhasanah Ovina, Maria Ellita Putri, Arshinta Chandra Putri, Viona Rahayu Ningsih Razak, Nishnurtia Ria Novianti Salibana, Jen Siswanto, Felicia Stephanie, Erika Sugi Suhartono Susilo, Lilianda Syaidana, Syifa Putri Tan, Clarissa Tania, Lina Thalia, Virissya Tita Djuitaningsih Triyani, Yustina Valencia, Shita Vanessa, Ferent Vernanda, Amelia Wibowo, Yohannes Winata, Tri Sudjadmiko Wuga, Silviana Wulandari, Sarifah Yosef Dema Zulfikar Ikhsan Pane