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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Madani Ensiklopedia Social Review Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Enrichment : Journal of Management Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi Trisakti Journal of Social Science Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Journal of Management Accounting, Tax and Production EBID:Ekonomi Bisnis Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Economic and Business Horizon NuCSJo : Nusantara Community Service Journal PESHUM

Christina Dwi Astuti

Fakultas Ekonomi Dan Bisnis Universitas Trisakti

Author-ID : 3200288

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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PENGARUH FEE AUDIT, ROTASI AUDITOR, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT Indah Yunita Permatasari; Christina Dwi Astuti
Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this research was to analyze the influence of audit fee, audit switching and audit firm reputation on audit quality. The proxy of audit quality is using discretionary accrual Modified Jones model (1994). Data in the current research were secondary data obtained from the financial statements of property, real estate and construction companies listed on the Indonesia Stock Exchange during 2014-2016. Fourty-four (n = 44) companies was selected using the purposive sampling method as the sample of the current study (N=132). Data was analyze during the multiple regression analysis. The resulted showed that audit fee, audit switching and audit firm reputation has positive significant effects on audit quality.

PENGARUH BUDAYA ORGANISASI, ETOS KERJA, INDEPENDENSI AUDITOR, INTEGRITAS AUDITOR DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR Chandra Wanadri; Christina Dwi Astuti
Jurnal Akuntansi Trisakti Vol. 2 No. 2 (2015): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine the effect of Organizational Culture, Work Ethics, Auditor Independence, Integrity Auditor and Understanding of Good Governance on Auditor Performance. The sample used in this study consists of 121 auditors, internal auditors and external auditors are included in Jakarta. Samples were randomly distributed using a purposive sampling method. The method used in this study is a multiple linear regression. This Study show that the results of Auditor Independence can affect auditor performance significantly, because of the significant level of the t test was under 0.05. while the other independent variables, such as Cultural Organization, Work Ethics, Integrity Auditor and understanding of Good Governance, together with the auditor independence joinly affect auditor performance, because the level of the F test is significant in under 0.05. For future research, it is advisable to further expand the sample to be used in research, as well as adding variables that need to be researched and also accompany the respondents in the questionnaire in order to obtain a thorough and accurate answer.

TATA KELOLA, KOMPENSASI CEO, KARAKTERISTIK CEO, ACCOUNTING IRREGULARITIES DAN TAX AGGRESSIVENESS Ririn Juliawaty; Christina Dwi Astuti
Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this research is to examine the effect of corporate governance, CEO characteristic, CEO compensation, and accounting irregularities on tax aggressiveness. The dependent variable in this research is tax aggressiveness, while the independent variable in this research are corporate governance, characteristic CEO and CEO compensation.This study used secondary data with entire population manufacture companies listed at the Indonesia Stock Exchange (BEI) for 2015 -2017. The research sample are consists of 37 companies. The sampling method used to determine the sample is purposive sampling. The analysis model used in this research is multiple regression of panel data.Based on analytical results concluded that independent director have a significant and negative effect on tax aggressiveness while accounting irregularities has a significant and positive effect on tax aggressiveness. The board size, CEO compensation, age, and CEO tenure have no significant effect on tax aggressiveness.

PERSEPSI PENGGUNA JASA LULUSAN PROGRAM SARJANA AKUNTANSI Murtanto Murtanto; Christina Dwi Astuti; Harti Budi Yanti; Ice Nasyrah Noor
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to describe information about the competency needs of graduates who are very important in supporting success in the world of work, both soft skills and hard skills. Another objective is to obtain input on the factors that support the success of the learning process from the perspective of graduate users. This research is a descriptive study that uses primary data. Therefore, the data collection technique used in this study was a questionnaire as the instrument. The results of this study is that the soft skills and hard skills of graduates are the main support for success in the world of work. The supporting factor in the success of the learning process is an increase in the learning process and methods. Penelitian ini bertujuan untuk mendeskripsikan kompetensi lulusan program sarjana akuntansi yang sangat penting dalam menunjang keberhasilan di dunia kerja, baik soft skill maupun hard skill. Di samping itu, mendeskripsikan faktor-faktor yang mendukung keberhasilan proses pembelajaran dari perspektif pengguna lulusan Penelitian ini merupakan penelitian deskriptif yang menggunakan data primer. Oleh karena itu, teknik pengumpulan data dalam penelitian ini adalah dengan menggunakan angket sebagai instrumennya. Kesimpulan yang diambil berdasarkan hasil penelitian ini adalah bahwa soft skill dan hard skill lulusan merupakan penunjang utama keberhasilan di dunia kerja. Faktor pendukung keberhasilan proses pembelajaran adalah peningkatan proses dan metode pembelajaran.

STRATEGI UMKM PIMPINAN CABANG ISTIMEWA FATAYAT NU MALAYSIA UNTUK DAPAT BERTAHAN DALAM MENGHADAPI KRISIS GLOBAL AKIBAT PANDEMI COVID-19 Soeharjoto Soeharjoto; Nirdukita Ratnawati; Tri Kunawangsih Purnamaningrum; Lavlimatria Esya; Henny Setyo Lestari; Christina Dwi Astuti; Deden Misbahudin Muayyad
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 8: Januari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i8.4733

Pandemi COVID-19, mengakibatkan percepatan perkembangan penggunaan teknologi digital dan peningkatan efisiensi. Untuk itu, terdapat banyak perusahaan mengambil kebijakan dengan melakukan pengurangan jumlah tenaga kerjanya. Hal ini, berdampak pada penurunan pendapatan masyarakat, sehingga terjadi pengurangan konsumsi, yang pada akhirnya omzet penjualan Usaha Mikro, Kecil, dan Menengah semakin menurun. Namun, multiplier effect-nya dirasakan semakin besar terutama yang dialami para pelaku usaha dari Indonesia yang hidup di Malaysia. Pengabdian Kepada Masyarakat Internasional yang dilakukan Fakultas Ekonomi dan Bisnis Universitas Trisakti, bertujuan untuk memberikan strategi pada pelaku Usaha Mikro, Kecil dan menengah yang tergabung dalam Pimpinan Cabang Istimewa FATAYAT NU Malaysia, agar dapat bertahan di masa krisis global. Pelaksanaannya, dilakukan dengan metode penyuluhan tentang MSME STRATEGY TO FACE THE GLOBAL CRISIS FOR THE NU MALAYSIA COMMUNITY. Materi yang diberikan berupa teknologi digital, pelayanan, persediaan, inovasi produk, dan pembuatan laporan keuangan. Kegiatan ini, berhasil meningkatkan pengetahuan dari mitra, sehingga dapat digunakan untuk membuat strategi guna mengatasi permasalahan yang dihadapi Usaha Mikro, Kecil dan Menengah dalam menghadapi krisis global akibat pandemi COVID-19.

Eco-Friendly Business and Corporate Governance on Financial Performance Through Earnings Management Christina Dwi Astuti; Etty Murwaningsari; Yvonne Augustine Sudibyo
Journal Research of Social Science, Economics, and Management Vol. 1 No. 10 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

This research aims to find the impact of Eco-friendly Business System Good and Corporate Governance Mechanisms on Financial Performance with Earning Management as a mediating variable. The samples are obtained from manufacturing companies listed on the Indonesian Stock Exchange from 2017-to 2019. The dependent variable in this research is Financial Performance, the independent variables are Eco-friendly Business systems and Good Corporate Governance, and the mediating variable is Earnings Management. Corporate Governance proxied by Independent Board of Commissioner, Institutional Ownership, and Audit Quality. This study is using a purposive sampling method. Data analysis using a regression model with SPSS tools. This research is expected to be able to provide information about factors that affect Financial Performance so it can be used as a consideration by investors and companies in making any decision. This research shows that an Eco-friendly Business System and Independent Board of Commissioner have a positive impact on Financial Performance, Audit quality hurts Earnings Management, and Earnings Management only mediates audit quality and financial performance. Institutional ownership has no direct and indirect effect on financial performance.

The Effect Of Corporate Governance Mechanisms On Financial Distress Liyanita Dewi Kurnia; Christina Dwi Astuti
Journal Of Social Science (JoSS) Vol 2 No 2 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i2.54

In this study, the authors are interested in examining how institutional ownership, independent commissioners and audit committees influence financial distress. The population of all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021 totaling 106 samples. According to the criteria required in this study, only 19 companies were sampled for 2018 to 2021. The results showed that the Board of Directors has a positive influence significant effect on financial distress, the proportion of independent commissioners has no significant effect on financial distress, audit committee size has no significant effect on financial distress, and institutional ownership has a significant negative effect on financial distress

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.

The influence of intelligence factors on the auditors performance at public accounting firms in Jakarta area Syafira Nida Isyarani; Christina Dwi Astuti
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1117

This study examines the influence of Intelligence Factors on Auditor Performance at Public Accounting Firms in Jakarta Region. The independent variables used in this study involve Intellectual Intelligence, Spiritual Intelligence, Emotional Intelligence, and Adversity Intelligence. Meanwhile, the dependent variable used in this study is Auditor Performance. This research is a type of quantitative research. The data collection method used a questionnaire. The population used in this study are the auditors working in Public Accounting Firms in Jakarta. The sampling technique in this study used a purposive sampling method with a total of 312 samples. In addition, the data analysis method used in this research is the tests of descsriptive statistics, data quality, multiple linear regression, and hypothesis testing. Based on the analysis obtained from this study, it is concluded that Intellectual Intelligence, Spiritual Intelligence, Emotional Intelligence, and Adversity Intelligence positively influence Auditor Performance

GRI STANDARDS-BASED SUSTAINABILITY REPORTING DISCLOSURE PRACTICES ACROSS COUNTRIES Rein Yosua Yehezkiel; Christina Dwi Astuti; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.17959

The disclosure of sustainability reports based on GRI standards between countries has become a new trend in recent years. This is driven by various factors, such as increasing awareness of sustainability issues, increasing information demands from investors and other stakeholders, and increasing the number of sustainability reporting standards available. This study aims to determine the level of disclosure of sustainability reports in companies engaged in the basic materials and energy industry sector in developed countries (UK, Germany and France) and developing countries (Indonesia, Malaysia and Thailand). The content analysis method is used in this study to assess the content of sustainability reports or integrated company annual reports of 269 selected companies listed in the basic material and energy sectors of the stock exchanges of each country within the period 2019 to 2022. Based on the results of the analysis, it was concluded that the level of sustainability disclosure in accordance with GRI Standards in developed countries is higher than in developing countries for all sectors. In addition, it is also found that there are differences in the completeness of the presentation of sustainability topics where environmental topics are topics that are more fully presented in developed countries in all sectors than in developing countries which are more complete in presenting social topics in all sectors.

Co-Authors Achmad Hidayatullah Aisyah Maharani Alfira Tifa Muliza Alifa Salsabila Putri Amelia Sinaga Anugerah Putri Suciati Audrey Alvania Ayu Ekasari Ayu Sholekha Chandra Wanadri Dandy Bintang Taufik Ridho Darra Pradita Hidayat Deden Misbahudin Muayyad Deivy Ridha Rifani Dinda Anggia Damaputri Dira Dwi Rahmani Elfrida Ratnawati Elysia Intan Nursafa Etty Murwaningsari Fajar Eka Yuniarto FARAH MARGARETHA Febri Dwi Rohmatun Fellicia Fellicia Finni Afnilia Hannah Paramita Freed Harti Budi Yanti Haryo Kuncara Hasna Shafira Hasnawati Hasnawati Henny Setyo Lestari Ice Nasyrah Noor Indah Yunita Permatasari Jasmine Vyrza Qonita Jessica Gratia Naibaho Kamila Ramadhani Khalisa Zahra Putri Lala Lathifah Ariyani Liyanita Dewi Kurnia Meisy Meisy Moh. Ardan Makarim Corny Muhammad Alfa Rizky Muhammad Asril Khairi Mulyadi Siregar Mulyadi Siregar Murtanto Murtanto Nandha Pangestu Nesya Kartika Rahmawati Nirdukita Ratnawati Oktafalia Marisa Rein Yosua Yehezkiel Ririn Juliawaty Rizki Aditya Pratama Rizki Widianto Shindy Rismala Siera Fini Soeharjoto, Soeharjoto Syafira Nida Isyarani Tri Indahyanti Tri Kunawangsih P Wati Wati Yanti, Harti Budi Yvonne Augustine Sudibyo

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