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KOMPETENSI MORAL DAN INTENSI WHISTLEBLOWING Harti Budi yanti; Hasnawati Hasnawati; Christina Dwi Astuti; Haryo Kuncara
Media Riset Akuntansi, Auditing & Informasi Vol. 17 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study examines the effect of age, gender and moral competence on whistleblowing intentions. Most of the respondents had a medium moral competence score. The older women group proved to be higher in moral competence scores than men of the same age. Age and gender do not affect whistle blowing intentions. However, moral competence strengthens the influence of age and gender on whistle blowing intentions. The results of this test provide support for human resource development practitioners to start paying attention to moral competence in addition to technical competence as the basis of consideration of recruitment, promotion and layoffs.

KUALITAS AUDIT, KARAKTERISTIK PERUSAHAAN DAN MANAJEMEN LABA RIIL Christina Dwi Astuti; Nandha Pangestu
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to get the empirical evidence the impact of audit quality and company’s characteristics on real earnings management in manufacturing companies listed at the Indonesia Stock Exchange. Real earnings management in this study is usingRoychowdhury’s model. Overall, real earnings management is measured through abnormal operating cash flow, abnormal production and other abnormal costs, for audit quality using Big Four and Non Big Four audit firm, for company characteristics using company’s size, leverage, and profitability.The population used in this study were all manufacturing companies that met the specified criteria and were listed at the Indonesia Stock Exchange from 2011 to 2018. Total of 18 companies were selected using the purposive sampling method, so it gathered 144 data to process. The analysis technique using the Multiple Regression Analysis.The results of testing the hypothesis in this study indicate that leverage and profitability has positive impact on real earnings management, while audit quality and size does not impact on it. If leverage and profitability are higher, it can be indicated that the company carried out a real earnings management.

PERAN LITIGATION RISK DALAM MEMODERASI PENGARUH LIFE CYCLE DAN LEGAL EXPERTISE TERHADAP PRUDENCE AKUNTANSI Meisy Meisy; Christina Dwi Astuti
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.16019

This research aims to analyse and get an empirical evidence on the effect of life cycle and life cycle on accounting prudence with litigation risk as moderating variable. This study adds the litigation risk variable as a moderation variable, because litigation can cause a significant decrease in value in a company and the company will bear a large burden of demands from the litigation risk.The population in this study includes 105 financial companies listed on Indonesia Stock Exchange in 2011-2021. The sample was selected using purposive sampling method. Based on the predetermined criteria, a total of 665 unbalanced samples were obtained. Multiple linear regression analysis is used as the analytical technique. Analysis result shown that partially Life Cycle has negative effect on Accounting Prudence, Legal Expertise has no significant effect on Accounting Prudence, Litigation Risk weakens the relationship of Life Cycle on Accounting Prudence, Litigation Risk does not moderate the relationship of Legal Expertise on Accounting Prudence. This research brings objectives in the analysis and finds the effect of life cycle on prudence moderated by litigation risk in the company the financial sector during the 2011-2021 period which has been listed on the IDX. The recommendation for further research is to add other indicators to measure accounting prudence such as earnings/stock return measures so that they can be used as comparison material regarding the consistency of proxy use. Further researchers are also expected to add other factors that can affect accounting prudence such as conflicts of interest, company risk, political costs, and taxes.

Pengaruh Kompetensi Auditor, Workload, dan Time Budget Pressure, Terhadap Kualitas Audit Dengan Etika Audit Sebagai Variabel Pemoderasi Muhammad Alfa Rizky; Christina Dwi Astuti
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2824

Tujuan dari penelitian ini adalah menemukan informasi dari kompetensi Auditor, workload, dan time budget pressure, apakah bisa mempengaruhi terhadap kualitas audit yang mana disertai dengan variabel pemoderasi yaitu etika audit. Jenis dan metode dalam observasi ini yaitu kuantitatif dan kuesioner yang mana populasi dalam observasi ini yaitu auditor yang tentunya masih bekerja di Kantor Akuntan Publik di Jakarta. Dalam memilih sampel yang akan diambil pada observasi ini tentunya menggunakan purposive dan snowball sampling dimana sampling yang didapatkan berjumlah 216 responden. Kesimpulannya hasil yang didapatkan dalam observasi ini yaitu kompetensi auditor berpengaruh positif terhadap kualitas audit. Sementara time budget pressure terbukti berpengaruh negative, workload tidak berpengaruh negatif terhadap kualitas audit. Selain itu, etika audit tidak mampu memperkuat pengaruh kompetensi auditor terhadap kualitas audit dan etika audit tidak mampu memperlemah pengaruh dari workload, time budget pressure terhadap kualitas audit.

Pengaruh Enterprise Risk Management, Kualitas Audit Eksternal, Dan ESG Disclosure Terhadap Nilai Perusahaan Rizki Widianto; Christina Dwi Astuti
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.v7i3.9125

This research aims to empirically test the influence of Enterprise Risk Management (ERM), External Audit Quality, and ESG Disclosure on company value with company size and leverage as control variables. This type of research is quantitative causality research using secondary data. The population of this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample taken for this research was 136 which was obtained from the purposive sampling method. The analytical method used is multiple linear regression analysis. The results of this research show that Enterprise Risk Management (ERM) and ESG Disclosure have a positive effect on company value, while External Audit Quality has no effect on company value. The implication of the results of this research is that disclosure of ERM by the company to investors increases the trust of investors and potential investors in the company. Then ESG Disclosure also has a very important role for companies because by highlighting their environmental, social and governance performance, companies can have a better image in the eyes of society in general. Keywords: Company Value, Enterprise Risk Management (ERM), External Audit Quality, ESG Disclosure

Pengaruh Green Accounting Terhadap Nilai Perusahaan Siera Fini; Christina Dwi Astuti
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.v7i3.9130

This study aims to examine and analyze the effect of green accounting, green intellectual capital and carbon emission disclosure on firm value. This type of research is quantitative research using secondary data. The population in this study are companies in the energy and industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sample of this research is 441 obtained by purposive sampling method. The analytical method used is panel data regression analysis. The statistical tool used is SPSS. The results of this study show that green accounting have a positive effect on firm value, but green intellectual capital and carbon emission disclosure don’t have an effect on firm value. Keywords: Green Accounting; Green Intellectual Capital; Carbon Emission Disclosure; Firm Value

Pengaruh Pengungkapan ESG, Financial Leverage, Operating Leverage Terhadap Risiko Sistematis Aisyah Maharani; Christina Dwi Astuti
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.v7i3.9133

This study aims to analyze the effect of corporate sustainability, financial leverage, operating leverage on systematic risk. This research uses quantitative methods. The data used is ESG scores and financial reports available on the Indonesian Stock Exchange. The samples used in this study are company that listed on ESGL Index in period quartal 1st in 2021 until quartal 1st in 2023. Data were collected using purposive sampling. The total number of sample in this study is 46 companies with 9 period quartals, resulted 197 data. The result of the study using liniear regression analysis indicate that financial leverage has a positive effect on systematic risk. Then the results of linier regression analysis indicate that operational leverage and esg disclosure doesn't have any effect on systematic risk. Keywords: Systematic Risk, Esg Disclosure; Financial Leverage; Operating Leverage

ESG Disclosure dan Dewan Komisaris Independen terhadap Nilai Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi Hasna Shafira; Christina Dwi Astuti
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.8936

This research aims to evaluate the impact of environmental disclosure, social disclosure, governance disclosure, and the existence of an independent board of commissioners on company value, by considering the role of audit quality as a moderating variable. The research method used is a quantitative causality approach using secondary data. The research results show that environmental disclosure, social disclosure and governance disclosure have a positive influence on company value. However, no significant influence was found from the existence of an independent board of commissioners on company value in the context of this research. In addition, audit quality is proven to strengthen the influence of environmental disclosure on firm value, but does not strengthen the influence of social disclosure and governance disclosure on firm value. The conclusion is that corporate transparency and accountability have a significant role in determining company value. Keywords: Independent Board of Commissioners, Environmental Disclosure, Governance Disclosure, Audit Quality, Company Value, Social Disclosure

Pengaruh Kinerja Lingkungan dan Women On Board terhadap Nilai Perusahaan dengan Komisaris Independen sebagai Variabel Moderasi Dandy Bintang Taufik Ridho; Christina Dwi Astuti
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.8998

This research aims to empirically test the influence of environmental performance and the presence of women on board on company value, with an independent board of commissioners as a moderating variable. This type of research is quantitative causality with the use of secondary data. The population of this research is industrial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2020 to 2022. The research sample was 89 companies selected using a purposive sampling method. Data analysis was carried out using panel data regression analysis using Eviews 9.0 statistical software. The research results show that environmental performance and the presence of women on board do not have a significant influence on company value. However, an independent board of commissioners has been proven to be able to strengthen the influence of environmental performance and women on board on company value. The conclusion is that the existence of an independent board of commissioners plays an important role in optimizing the positive impact of environmental performance and the presence of women on board on company value. Keywords: Company Values, Environmental Performance, Women on Board, Independent Board of Commissioners

PERAN LITIGATION RISK DALAM MEMODERASI PENGARUH LIFE CYCLE DAN LEGAL EXPERTISE TERHADAP PRUDENCE AKUNTANSI Meisy Meisy; Christina Dwi Astuti
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.16019

This research aims to analyse and get an empirical evidence on the effect of life cycle and life cycle on accounting prudence with litigation risk as moderating variable. This study adds the litigation risk variable as a moderation variable, because litigation can cause a significant decrease in value in a company and the company will bear a large burden of demands from the litigation risk.The population in this study includes 105 financial companies listed on Indonesia Stock Exchange in 2011-2021. The sample was selected using purposive sampling method. Based on the predetermined criteria, a total of 665 unbalanced samples were obtained. Multiple linear regression analysis is used as the analytical technique. Analysis result shown that partially Life Cycle has negative effect on Accounting Prudence, Legal Expertise has no significant effect on Accounting Prudence, Litigation Risk weakens the relationship of Life Cycle on Accounting Prudence, Litigation Risk does not moderate the relationship of Legal Expertise on Accounting Prudence. This research brings objectives in the analysis and finds the effect of life cycle on prudence moderated by litigation risk in the company the financial sector during the 2011-2021 period which has been listed on the IDX. The recommendation for further research is to add other indicators to measure accounting prudence such as earnings/stock return measures so that they can be used as comparison material regarding the consistency of proxy use. Further researchers are also expected to add other factors that can affect accounting prudence such as conflicts of interest, company risk, political costs, and taxes.

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