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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) ACCRUALS (Accounting Research Journal of Sutaatmadja) Journal of Management and Bussines (JOMB) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies NuCSJo : Nusantara Community Service Journal
Christina Dwi Astuti
Universitas Trisakti
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Financial Attitudes, Risk Perception, dan Locus of Control Terhadap Invesment Intention Pada Generasi Milenial Lala Lathifah Ariyani; Christina Dwi Astuti
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.v17i2.2045

Abstract

Penelitian ini berlandaskan pada perubahan perilaku dalam keuangan mengenai investasi, tingginya minat investasi di masyarakat dalam perdagangan bursa efek menjadikan topik yang perlu dibahas dari sudut pandang perilaku. Dimana dalam penelitian ini menggunakan theory of planned behaviour sebagai teori dalam mengembangkan variabel. Sehingga variabel yang peneliti pilih yaitu financial attitude, risk perception, dan locus of control. Penelitian ini bertujuan untuk menganalisis tentang pengaruh financial attitude, risk perception, dan locus of control terhadap investment intention pada generasi milenial. Lokasi penelitian ini dilakukan di Jakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan pengambilan sampel menggunakan teknik non probability sampling dengan metode purposive sampling. Dalam penelitian ini melibatkan 100 responden yang tersebar DKI Jakarta. Dalam menganlisis data peneliti menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa secara simultan financial attitude, risk perception, dan locus of control berpengaruh positif dan signifikan terhadap Investment Intention.
Pengaruh Pengungkapan EGS, Financial Leverage, Operating Leverage Terhadap Risiko Sistematis Aisyah Maharani; Christina Dwi Astuti
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.v7i4.9113

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan ESG, financial leverage, operating leverage terhadap risiko sistematis. Penelitian ini menggunakan motode kuantitatif. Data yang digunakan berupa esg score dan laporan keuangan yang terdapat di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di indeks ESGL periode kuartal 1 2021 sampai kuartal 1 2023. Sampel dipilih menggunakan purposive sampling. Total perusahaan yang menjadi sampel penelitian adalah 46 perusahaan dengan periode analisis 9 kuartal, sehingga diperoleh 197 data. Analisis regresi linier berganda digunakan sebagai metode pada penelitian ini. Hasil penelitian menunjukkan bahwa financial leverage berpengaruh positif terhadap risiko sistematis. Sedangkan pengungkapan ESG dan operating leverage tidak berpengaruh terhadap risiko sistematis.
Pengaruh Green Intellectual Capital Dan Financial Sustainability Terhadap Nilai Perusahaan Rizki Aditya Pratama; 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.v7i4.9146

Abstract

Penelitian ini didasarkan terhadap permasalahan terkait dengan Nilai Perusahaan yang dipengaruhi oleh beberapa faktor, baik aspek keuangan maupun aspek non keuangan. Penelitian ini bertujuan untuk mengetahui apakah terdapat hubungan antara variabel Green Intellectual Capital, Green Human Capital, Green Structural Capital, Green Relational Capital, dan Financial Sustainability terhadap Nilai Perusahaan. Sampel yang digunakan dalam penelitian ini merupakan perusahaan sektor perbankan yang terdaftar pada Bursa Efek Indonesia serta menerbitkan Laporan Tahunan dan/atau Laporan Keberlanjutan pada periode 2020-2022 dengan teknik purposive sampling dalam pengambilan sampel. Berdasarkan hasil analisis yang dilakukan, diperoleh kesimpulan bahwa Green Intellectual Capital, Green Human Capital dan Green Relational Capital memiliki pengaruh positif terhadap Nilai Perusahaan. Sedangkan Green Structural Capital dan Financial Sustainability tidak memiliki pengaruh terhadap Nilai Perusahaan.
The Effect of Auditor Switching and Auditor Independence on Audit Quality With Audit Fees As A Moderating Variable Fellicia Fellicia; Christina Dwi Astuti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1552

Abstract

Audit quality is a crucial element in ensuring the reliability of financial reporting, particularly for property and real estate companies that operate with complex business structures and high levels of risk. This study aims to examine the effect of auditor switching and auditor independence on audit quality, with audit fee as a moderating variable, as well as firm age and firm size as control variables. A quantitative approach was employed using panel data from 64 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, with a total of 167 firm-year observations. The data were analyzed using panel data regression with the Fixed Effect Model, processed through EViews software. The results show that auditor switching has a positive effect on audit quality, while auditor independence, as measured by audit tenure, does not show a significant impact. Furthermore, audit fee does not significantly moderate the relationship between auditor switching and auditor independence on audit quality. This study contributes theoretically by enriching the understanding of the role of structural and compensation factors in maintaining audit quality and offers practical implications for managers and regulators in designing more effective audit policies. Future research is recommended to use more diverse indicators of audit quality and include other industrial sectors to enhance the generalizability of the findings.
Penyuluhan Tentang Strategi Pemasaran  Digital Untuk UMKM Bagi Siswa Sekolah Kewirausahaan Bina Amanah Cordova Ayu Ekasari; Farah Margaretha; Christina Dwi Astuti; Oktafalia Marisa; Tri Indahyanti; Darra Pradita Hidayat
NuCSJo : Nusantara Community Service Journal Vol. 1 No. 4 (2025)
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/nucsjo.v1i4.203

Abstract

Data dari Kementerian Koperasi dan UKM menunjukkan ada 64 juta UMKM di seluruh Indonesia yang menyumbang sekitar 60.5% terhadap Produk Domestik Bruto Indonesia dan menyerap kurang lebih 97% total tenaga kerja (Redaksi, 2025). Masih dari Redaksi ( 2025) Pemerintah telah merancang berbagai program untuk pengembangan UMKM seperti digitalisasi,pemberian Kredit Usaha Rakyat (KUR) dengan syarat dan bunga ringan, perlindungan terhadap UMKM melalui regulasi serta penyuluhan, pelatihan dan pendampingan. Pengabdian Kepada Masyarakat yang dilaksanakan oleh Fakultas Ekonomi dan Bisnis Universitas Trisakti bertujuan memberi pemahaman kepada para siswa Sekolah Bina Amanah Kewirausahaan Cordova di Jurang Mangu, Tangerang Selatan mengenai pentingnya mempromosikan usaha mereka melalui strategi komunikasi pemasaran digital yang tepat. Penyuluhan ini dilandasi oleh berkembangnya berbagai cara promosi yang memanfaatkan teknologi digital dan belum banyak dipraktekkan oleh para siswa yang juga merupakan pelaku UMKM. Metode penyuluhan yang digunakan adalah presentasi materi, tanya jawab serta diskusi. Sebelum dan setelah penyuluhan , peserta diminta menjawab pertanyaan tentang strategi komunikasi pemasaran digital. Dari hasil analisa jawaban peserta, terdapat peningkatan pemahaman mereka mengenai strategi komunikasi pemasaran digital. Dengan demikian, penyuluhan tentang strategi komunikasi pemasaran digital ini cukup berhasil dan dapat ditindaklanjuti untuk memberikan pelatihan praktek menggunakan pemasaran digital.
Pengaruh Biaya Audit, Kantor Akuntan Publik, dan Komite Audit Terhadap Hal Audit Utama Audrey Alvania; Christina Dwi Astuti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6976

Abstract

This study aims to analyze the influence of audit fees, audit firms, and audit committees on Key Audit Matters. A quantitative approach was employed using secondary data obtained from annual reports and independent auditor reports. The study population includes companies in the cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. The purposive sampling method was used to select the sample, resulting in 202 samples that met the research criteria. The data were analyzed using a multiple regression model processed with SPSS software. The findings reveal that audit firms and audit committees have a positive influence on Key Audit Matters. However, audit fees do not show an impact on Key Audit Matters.
Pengaruh Kualitas Sistem, Informasi dan Layanan Sistem ERP Terhadap Kepuasan UMKM JABODETABEK Jasmine Vyrza Qonita; Christina Dwi Astuti; Mulyadi Siregar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9168

Abstract

This research aims to determine the quality of the system, the quality of information, and the quality of service for using the Enterprise Resource Planning (ERP) system on the statisfication of Micro, Small, and Medium Enterprise (MSME) players in the JABODETABEK area. The population in this study were MSME players who used the ERP system for their daily business activities and were in the JABODETABEK area. The sample data collection technique used purposive sampling with a research instrument in the form of a 5-point Likert scale questionnaire as a variable measurement. The number of samples selected was 145 samples. The data analysis method used is Structural Equation Modeling (SEM) analysis. The results showed that system quality, information quality, and service quality had a positive effect on ERP system user satisfaction.
Pengaruh Hal Audit Utama, Kompleksitas Operasi, dan Komite Audit Terhadap Ketidaktepatan Waktu Pelaporan Audit Hannah Paramita Freed; Christina Dwi Astuti; Mulyadi Siregar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9256

Abstract

This study aims to determine the effect of key audit matters, complexity operation and audit committee on audit report lag. The quantitative method used in this study uses secondary data sources in the form of annual reports and audited financial statements. The samples in this study consist of companies in the Properties & Real Estate industry which are listed on the Indonesia Stock Exchange (IDX), selected using the purposive sampling technique. The number of samples is 144 companies with 152 observations during the 2022–2023 period. Multiple linear regression analysis method was used as hypothesis testing in this study.  The results of this study indicate that audit committee has a negative effect on audit report lag. Meanwhile, key audit matters and complexity operation have no effect on audit report lag.
Pengaruh Pengungkapan Terkait Keberlanjutan dan Risiko Iklim Terhadap Nilai Perusahaan Febri Dwi Rohmatun; Christina Dwi Astuti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11332

Abstract

This study examines the impact of sustainability and climate risk disclosure on firm value in climate-sensitive sectors listed on the Indonesia Stock Exchange. The study is relevant given the increasing attention of investors and regulators to sustainability transparency, particularly following the issuance of the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards IFRS S1 and IFRS S2. These standards emphasize sustainability and climate-related disclosures through four main pillars, namely governance (GOV), strategy (STR), risk management (RIS), and metrics and targets (MET), which are considered financially material in influencing firm value. The 2023–2024 period is considered relevant as it reflects the early phase of adoption and adjustment to IFRS S1 and IFRS S2-based disclosures in Indonesia. This study employs a quantitative approach using multiple linear regression analysis. The research sample was selected using a purposive sampling method and consists of climate-sensitive companies with a total of 408 observations. The data used were secondary data obtained from companies’ annual reports and sustainability reports. Firm value is measured using Price to Book Value (PBV), with control variables including firm size, profitability, leverage, and firm age. The results show that strategy disclosure has a positive and significant effect on firm value, while risk management and metrics and targets disclosures have a significant negative effect. Meanwhile, governance disclosure does not have a significant effect on firm value. This study concludes that market responses to sustainability and climate risk disclosures are heterogeneous.
Co-Authors Aisyah Maharani Audrey Alvania Ayu Ekasari Dandy Bintang Taufik Ridho Darra Pradita Hidayat FARAH MARGARETHA Febri Dwi Rohmatun Fellicia Fellicia Hannah Paramita Freed Haryo Kuncara Hasna Shafira Hasnawati Hasnawati Jasmine Vyrza Qonita Lala Lathifah Ariyani Meisy Meisy Muhammad Alfa Rizky Mulyadi Siregar Mulyadi Siregar Nandha Pangestu Oktafalia Marisa Rizki Aditya Pratama Rizki Widianto Siera Fini Tri Indahyanti Yanti, Harti Budi