Article Per Year (5 Year)
p-Index From 2021 - 2026
5.613
P-Index
This Author published in this journals
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
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

Published : 50 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 50 Documents
Search

 1   2   3   4   5 
The Effect of External Audit Quality, Related Party Transactions, Political Connec-tions, Esg Performance and Independent Assurance on Sustainability Reports on Firm Value Ayu Sholekha; Christina Dwi Astuti
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.1625

Abstract

This research is based on the importance of companies knowing the factors that can affect the value of the firm in accordance with the development of the times so that the company can continue to survive in success in the long term. This study combines factors related to the company's non-financial performance, including sustainability performance such as ESG performance and the use of independent assurance in sustainability reports as well as other non-financial performance such as the quality of external audits, related party transactions, and political connections to determine the influence of these factors on the firm's value. The method used in this study is a panel data regression analysis method using e-views 9 with a sample of companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The results of this study show that the quality of external audits, related party transactions, political connections, environmental performance (ESG_Environment), social performance to employees (ESG_Social Employees) and the use of independent assurance in sustainability reports have no effect on firm value while, social performance to the community (ESG_Social Community) and governance performance (ESG_Governance) have a positive effect on firm value.
The Influence of External Financing, Book-Tax Differences, and Product Diversification on Profit Management Moderated by Managerial Ability Moh. Ardan Makarim Corny; Christina Dwi Astuti
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50774

Abstract

This study aims to examine the influence of external financing, book-tax differences, and product diversification on earnings management, with managerial ability as a moderating variable. The data used are panel data from 60 Bursa Efek Indonesia (BEI) infrastructure sector companies from 2019 to 2023, totaling 198 observations obtained using purposive sampling techniques. The results of the study, using the fixed effects model, provide empirical evidence of a significant negative relationship between external financing and earnings management, thus supporting signaling theory and emphasizing the importance of financial reporting transparency to reduce opportunistic earnings management practices. Conversely, book-tax differences have a significant positive effect on earnings management, illustrating how management weighs costs and benefits according to rational choice theory and the existence of principal-agent problems for personal gain. Product diversification has no effect on earnings management. Furthermore, managerial ability is only able to moderate the effect of external financing on earnings management by strengthening the negative relationship between these two variables.
Pengaruh Pengendalian Internal, Kompetensi, Dan Independensi Terhadap Kemampuan Auditor Mendeteksi Kecurangan Dengan Skeptisisme Profesional Sebagai Pemoderasi Achmad Hidayatullah; Christina Dwi Astuti
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.15229

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal, kompetensi, dan independensi terhadap kemampuan auditor dalam mendeteksi kecurangan, dengan skeptisisme profesional sebagai variabel moderasi. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei melalui penyebaran kuesioner kepada auditor eksternal di Kantor Akuntan Publik (KAP) wilayah Jakarta. Data dianalisis menggunakan regresi linier berganda. Hasil pengujian asumsi klasik menunjukkan bahwa model penelitian ini memenuhi asumsi normalitas, tidak terjadi multikolinieritas, autokorelasi, dan heteroskedastisitas. Hasil uji t menunjukkan bahwa pengendalian internal, kompetensi, dan independensi berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Selain itu, skeptisisme profesional terbukti memoderasi pengaruh ketiga variabel tersebut, yang berarti semakin tinggi sikap skeptis auditor, maka semakin kuat pengaruh pengendalian internal, kompetensi, dan independensi terhadap kemampuan mendeteksi kecurangan. Nilai koefisien determinasi (Adjusted R²) sebesar 0,648 menunjukkan bahwa 64,8% variasi kemampuan auditor mendeteksi kecurangan dapat dijelaskan oleh model ini. Penelitian ini diharapkan dapat memberikan kontribusi praktis bagi KAP dalam meningkatkan efektivitas audit serta memperkaya literatur akademik terkait deteksi fraud.
Pengaruh Investasi Energi Terbarukan, Ekoefisiensi dan Pengungkapan Emisi Karbon terhadap Nilai Perusahaan Khalisa Zahra Putri; Muhammad Asril Khairi; Christina Dwi Astuti
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 5: Agustus 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i5.19105

Abstract

This study aims to analyze the effect of renewable energy investment, eco-efficiency, and carbon emission disclosure on firm value in energy and basic materials companies listed on the Indonesia Stock Exchange for the 2021–2025 period, specifically companies engaged in mining, nickel, and/or gold. The study employed a quantitative approach with secondary data obtained from annual reports, sustainability reports, and official sources from the companies and the Indonesia Stock Exchange. The sample was selected using a purposive sampling technique. Of the 220 observations that met the initial criteria, 73 outliers were eliminated, resulting in 147 observations used in the analysis. The analytical method used was multiple linear regression with IBM SPSS Statistics. The results showed that renewable energy investment had no significant effect on firm value. Conversely, eco-efficiency had a positive and significant effect on firm value, indicating that better eco-efficiency implementation led to higher firm value. Furthermore, carbon emission disclosure also had a positive and significant effect on firm value, indicating that corporate transparency in disclosing carbon emission information can increase investor confidence and market valuation of the company. These findings indicate that sustainability aspects, particularly eco-efficiency and carbon emissions disclosure, play a significant role in increasing corporate value.
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.
Pengaruh Keunggulan Kompetitif Hijau, Inovasi Hijau, dan Pertumbuhan Penjualan terhadap Nilai Perusahaan Shindy Rismala; Christina Dwi Astuti
Jurnal MADANI: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol. 8 No. 2: September 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v8i2.432

Abstract

This study aims to analyze the effect of green competitive advantage, green innovation, and sales growth on firm value, while considering leverage and firm size as control variables in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a quantitative approach using secondary data obtained from the annual reports of 40 energy companies. The sampling technique used is purposive sampling, and the data were analyzed using panel data regression with the aid of EViews software. The results show that green competitive advantage, green innovation, and sales growth have a positive and significant effect on firm value. These findings indicate that sustainability-oriented and environmentally innovative business strategies can enhance investor perceptions and increase overall firm value. This study is expected to serve as a reference for companies in strengthening their sustainability strategies and for investors in considering environmental and innovation aspects as a basis for investment decision-making. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh keunggulan kompetitif hijau, inovasi hijau, dan pertumbuhan penjualan terhadap nilai perusahaan, dengan mempertimbangkan leverage dan ukuran perusahaan sebagai variabel kontrol pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan 40 perusahaan energi. Teknik pengambilan sampel menggunakan purposive sampling, sedangkan analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak EViews. Hasil penelitian menunjukkan bahwa keunggulan kompetitif hijau, inovasi hijau, dan pertumbuhan penjualan berpengaruh positif dan signifikan terhadap nilai perusahaan. Hal ini mengindikasikan bahwa strategi bisnis yang berorientasi pada keberlanjutan dan inovasi lingkungan mampu meningkatkan persepsi investor serta nilai perusahaan secara keseluruhan. Temuan ini diharapkan dapat menjadi referensi bagi perusahaan dalam memperkuat strategi keberlanjutan, serta bagi investor dalam mempertimbangkan aspek lingkungan dan inovasi sebagai dasar pengambilan keputusan investasi. Kata Kunci: Nilai Perusahaan, Keunggulan Hijau, Inovasi, Pertumbuhan Penjualan
The Effect of Renewable Energy, Eco-Efficiency, and Carbon Emission Disclosure on Firm Value Alifa Salsabila Putri; Elysia Intan Nursafa; Christina Dwi Astuti
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1420

Abstract

Increasing attention is being paid to corporate value, which is influenced not only by financial performance but also by environmental sustainability practices such as renewable energy, eco-efficiency, and carbon emission disclosure. The purpose of this study is to analyze the effect of renewable energy, eco-efficiency, and carbon emission disclosure on corporate value in the basic materials manufacturing sector listed on the Indonesia Stock Exchange for the 2021–2025 period. This study uses a quantitative descriptive-explanatory approach using secondary data from annual reports and sustainability reports. The research sample consisted of 37 companies with 143 observations analyzed using multiple linear regression and classical assumption tests. The results show that renewable energy has no significant effect on corporate value, while eco-efficiency and carbon emission disclosure have a positive and significant effect on corporate value. Simultaneously, all three variables influence corporate value, although their explanatory power is relatively low. The conclusion of this study confirms that certain sustainability aspects, particularly environmental efficiency and emission transparency, play a significant role in improving market perceptions of companies. These findings provide implications for companies, investors, and regulators in strengthening sustainability strategies to sustainably increase corporate value in the future.
PENGARUH KOMPETENSI AUDITOR, TEKANAN WAKTU, BEBAN KERJA, DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Jessica Gratia Naibaho; Christina Dwi Astuti
Ensiklopedia Sosial Review Vol 7, No 1 (2025): Volume 7 No 1 Februari 2025
Publisher : Ensiklopedia Social Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v7i1.2183

Abstract

Abstract: The purpose of this research is to determine the effect of auditor competence, time pressure, workload, and auditor experience on the auditor's ability to detect fraud. The population in this research are junior auditors at Public Accounting Firms (KAP) in Jakarta. The type of data used in this study is quantitative data. The sampling technique used convenience sampling with a sample of 138 respondents. The analysis method used in this study is multiple linear regression. The results of the analysis show that the variables of auditor competence and time pressure do not affect the auditor's ability to detect fraud, while workload and auditor experience has a positive effect on the auditor's ability to detect fraud.Keyword : Auditor Competence;Time Pressure;Workload;Aditor Experience;Auditor’s Ability to Detect Fraud
PENGARUH PENGENDALIAN INTERNAL, INTEGRITAS KARYAWAN DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN Alfira Tifa Muliza; Christina Dwi Astuti
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.225

Abstract

This research aims to determine the influence of Internal Control, Employee Integrity, and Organizational Commitment on Fraud Prevention within PT Bank Negara Indonesia Tbk. Jakarta City area. The data for this research were 114 employees from PT Bank Negara Indonesia Tbk. Jakarta City area. This research method is a quantitative research method with primary data obtained from questionnaire data which is measured using an interval scale. The data analysis technique in this research uses multiple linear regression analysis. The results of this research show that Internal Control has no effect on fraud prevention, employee integrity has a positive effect on fraud prevention, Organizational Commitment has a positive effect on fraud prevention.
Pengaruh Skeptisisme Profesional, Kompetensi, dan Beban Kerja Auditor Terhadap Kualitas Hasil Pengawasan Intern Dinda Anggia Damaputri; Christina Dwi Astuti
Journal of Management Accounting, Tax and Production Vol. 4 No. 2 (2024): September 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v4i2.8570

Abstract

Kualitas hasil pengawasan intern merupakan aspek krusial dalam mendukung efektivitas Sistem Pengendalian Intern Pemerintah (SPIP). Namun, pelaksanaan pengawasan oleh APIP masih dihadapkan pada berbagai tantangan, khususnya terkait skeptisisme profesional, kompetensi, dan beban kerja auditor yang diduga memengaruhi kualitas hasil pengawasan. Penelitian ini bertujuan untuk menganalisis pengaruh skeptisisme profesional, kompetensi auditor, dan beban kerja auditor terhadap kualitas hasil pengawasan intern pada Perwakilan BPKP Provinsi Papua. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Data primer diperoleh melalui kuesioner yang disebarkan kepada seluruh auditor menggunakan metode sensus dengan 83 responden. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa skeptisisme profesional dan kompetensi auditor berpengaruh positif dan signifikan terhadap kualitas hasil pengawasan intern, sedangkan beban kerja auditor tidak berpengaruh signifikan. Secara simultan, ketiga variabel mampu menjelaskan 47,0% variasi kualitas hasil pengawasan intern. Temuan ini mengindikasikan bahwa faktor internal auditor lebih dominan dalam menentukan kualitas hasil pengawasan dibandingkan tekanan beban kerja. Hasil penelitian ini diharapkan menjadi bahan evaluasi bagi APIP dalam memperkuat kompetensi auditor, membudayakan skeptisisme profesional, serta mengelola beban kerja secara proporsional guna mendukung efektivitas pengawasan intern pemerintah.
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