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All Journal jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Trisakti Business and Entrepreneurial Review Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Jurnal Indonesia Sosial Sains Journal of Artificial Intelligence and Digital Business EBID:Ekonomi Bisnis Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi As-Syirkah: Islamic Economic & Financial Journal
Hexana Sri Lastanti
Universitas Trisakti
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Factors Affecting The Integrity of Company Financial Statements Restu Ardia Pramesti; Hexana Sri Lastanti
Jurnal Indonesia Sosial Sains Vol. 5 No. 08 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i08.1206

Abstract

This research aims to test and gather empirical evidence of Factors Affecting the Integrity of the Company's Financial Statements. Factors examined in this study include Audit Committee, Board of Commissioners, Institutional Ownership, Audit Tenure, Auditor Industry Specialization and Financial Distress as independent variables. Meanwhile, the dependent variable is the Integrity of Financial Statements. The sample chosen for this study is Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022, then purposive sampling method was implemented as the sampling technique. This study uses secondary data: the company's financial statements and annual reports. The collected data were then analysed by multiple linear regression using Statistical Package for Social Sciences (SPSS) version 22. The study’s findings reveal that the Audit Committee positively affects the integrity of Financial Statements. Meanwhile, the Board of Commissioners, Institutional Ownership, Audit Tenure Auditor Industry Specialization, and Financial Distress do not affect the Integrity of Financial Statements. It is recommended that further research consider adding variables as independent variables, moderating variables or intervention variables that have the potential to increase their influence on the integrity of financial reports.
Pengaruh Financial Distress, Perencanaan Pajak, dan Kualitas Audit Terhadap Manajemen Laba Wulan Rizqi Nur Amaliyah; Hexana Sri Lastanti
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.v7i3.7008

Abstract

This study analyzes the effect of financial distress, tax planning, and audit quality on earnings management in real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. A quantitative approach is used with a purposive sampling method, utilizing financial statement data. Financial distress is measured using Altman Z-Score, tax planning with Tax Retention Rate (TRR), and audit quality through percentage ratio results based on industry specialization criteria (SPEC). The results show that financial distress has a significant positive effect on earnings management, while tax planning and audit quality have varying impacts. The study recommends strict supervision of earnings management practices, especially in companies with financial distress. Regulators are advised to strengthen audit and taxation policies to increase transparency, while academics can continue research on other sectors or periods for more in-depth results.
PENGARUH ENVIRONMENTAL INFORMATION DISCLOSURE, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISIARIS INDEPENDEN, KOMITE AUDIT TERHADAP NILAI PERUSAHAAN Tanto Eddytia; Hexana Sri Lastanti
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.v1i2.184

Abstract

This study aims to determine whether Environmental Information Disclosure, Institutional Ownership, Independent Board of Commissioners, and Audit Committee have an effect on Company Value. The population of this research is all sub-sectors of food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The method chosen for sampling was purposive sampling, where sampling was taken based on certain criteria, then 28 food and beverage companies were selected, and multiplied by a period of 3 years so that the amount of data used in this study was 84 samples. The data analysis method used in this study is panel data regression with the Random Effect Model. Data processing in this study used the help of E-Views version 12 software. The results showed that Environmental Information Disclosure (EID), Institutional Ownership (KINS), Independent Board of Commissioners (DKI) had an effect on company value while the Audit Committee (KA) had no effect on the company value.
Pengaruh Corporate Governance, Corporate Risk Disclosure, dan Kinerja Keuangan Terhadap Nilai Perusahaan Maria Dwirosari Irwanni; Manuel Ari Partiuran Manullang; Ben Urim; Hexana Sri Lastanti
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3264

Abstract

Firm value is a crucial measure that demonstrates an organization's effectiveness in improving the well-being of its shareholders. In reality, a greater firm value is influenced not just by financial performance but also by corporate governance practices and the transparency of risk disclosures. The aim of this study is to investigate the effects of independent commissioners, audit committees, institutional ownership, coporate risk disclosure, and financial performance on the value of basic material companies listed on the Indonesia Stock Exchange. Using secondary data collected from business annual reports for the years 2023–2024, this study uses a quantitative method. The sample for the study includes 91 companies, resulting in 182 observations, chosen through purposive sampling. Additionally, the data was analyzed using panel data regression with the help of EViews software. The novelty of this study is using the most recent data from the basic materials industry, this research focuses on integrating corporate governance, corporate risk disclosure, and financial performance indicators into a single research model. The findings indicate that institutional ownership and corporate risk disclosure affect firm value, while independent commissioners, audit committees, and financial performance do not affect firm value. Thus, this study can be a useful tool for business management to raise the role of institutional investors and improving the transparency of risk disclosure, thereby enhancing investor confidence, improving decision-making, and supporting the increase in firm value.
Pengaruh Kualitas Laba dan Risiko Bisnis terhadap Nilai Perusahaan Arya Pramana Putra; Dhava Daulat Hukama; Aditya Rizki Syaefudin; Hexana Sri Lastanti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10360

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas laba dan risiko bisnis terhadap nilai perusahaan, dengan ukuran perusahaan sebagai variabel kontrol, pada perusahaan sektor Non-Cyclical yang terdaftar di Bursa Efek Indonesia (BEI) periode 2023–2024. Pendekatan yang digunakan adalah kuantitatif dengan desain kausalitas berbasis data panel sekunder. Sampel dipilih menggunakan teknik purposive sampling dan diperoleh sebanyak 56 perusahaan dengan total 112 observasi selama dua periode pengamatan. Kualitas laba diproksikan dengan Quality of Earnings Ratio (QoE), risiko bisnis diukur menggunakan logaritma natural dari standar deviasi Earnings Before Interest and Taxes (EBIT), nilai perusahaan diproksikan dengan Tobin's Q, dan ukuran perusahaan diukur menggunakan logaritma natural total aset. Hasil penelitian menunjukkan bahwa kualitas laba tidak terbukti berpengaruh positif terhadap nilai perusahaan, sedangkan risiko bisnis terbukti berpengaruh negatif dan signifikan terhadap nilai perusahaan. Ukuran perusahaan sebagai variabel kontrol tidak menunjukkan pengaruh yang signifikan. Temuan ini mengindikasikan bahwa hubungan antara kualitas laba dan nilai perusahaan di sektor Non-Cyclical dapat dipengaruhi oleh faktor-faktor struktural yang mengurangi sensitivitas investor terhadap informasi laba. Sementara itu, pengendalian risiko operasional yang efektif merupakan faktor krusial dalam menjaga valuasi perusahaan. Penelitian ini berkontribusi pada literatur yang ada dengan mengintegrasikan kedua variabel tersebut dalam satu kerangka analisis yang berfokus pada perusahaan Non-Cyclical di pasar modal Indonesia.
Pengaruh Tax Avoidance dan Kinerja Keuangan terhadap Nilai Perusahaan Dewi Rizky Kusumonegoro; Rayhan Kurnia Darma Putra; Rizki Aditama Nugraha; Hexana Sri Lastanti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11635

Abstract

Penelitian ini menguji pengaruh tax avoidance dan kinerja keuangan terhadap nilai perusahaan pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2025. Penelitian ini dilandasi oleh agency theory dan signaling theory, di mana tax avoidance dikaji melalui perspektif konflik kepentingan antara manajer dan pemegang saham, sedangkan kinerja keuangan dikaji sebagai sinyal positif yang dikirimkan manajemen kepada investor. Populasi mencakup seluruh perusahaan sub sektor transportasi dan logistik yang terdaftar di BEI selama periode pengamatan, dengan sampel dipilih melalui purposive sampling sehingga diperoleh 17 perusahaan dengan 85 observasi sebagai balanced panel data. Tax avoidance diukur dengan Effective Tax Rate (ETR), kinerja keuangan dengan Return on Assets (ROA), dan nilai perusahaan dengan rasio Tobin's Q, dianalisis melalui regresi data panel menggunakan EViews 14. Berdasarkan uji pemilihan model (Chow, Hausman, dan Lagrange Multiplier), model terbaik yang terpilih adalah Random Effect Model (REM). Hasil uji parsial (uji t) menunjukkan tax avoidance tidak berpengaruh signifikan terhadap nilai perusahaan (p-value = 0,9201 > 0,05), sehingga hipotesis pertama ditolak, sementara kinerja keuangan berpengaruh positif dan signifikan (p-value = 0,0093 < 0,05), sehingga hipotesis kedua diterima. Secara simultan, tax avoidance dan kinerja keuangan berpengaruh signifikan terhadap nilai perusahaan (F-statistik = 3,5737; p-value = 0,0325 < 0,05), dengan Adjusted R² sebesar 5,77% yang mengindikasikan adanya faktor lain di luar model yang turut memengaruhi nilai perusahaan. Temuan ini mengimplikasikan bahwa manajemen perusahaan sektor transportasi dan logistik perlu memprioritaskan efisiensi operasional dan optimalisasi pengelolaan aset sebagai strategi utama meningkatkan nilai perusahaan secara berkelanjutan.
Pengaruh Environmental, Social, Governance (ESG) Disclosure, Green Innovation, Dan Eco-Efficiency Terhadap Nilai Perusahaan Andre Rafael; Hexana Sri Lastanti
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 3 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/5hvp0820

Abstract

                This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, green innovation, and eco-efficiency on firm value, with firm size as a control variable. The data used in this study are secondary data obtained from annual reports and financial statements of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The sampling technique used is purposive sampling, resulting in a total of 75 samples that met the research criteria during the observation period. The data were analyzed quantitatively using SPSS software through a panel data regression approach. The results of the study indicate that environmental disclosure has a positive effect on firm value. Social disclosure and governance disclosure have a negative effect on firm value. Meanwhile, green innovation and eco-efficiency have no significant effect on firm value. Furthermore, the control variable, firm size, has a positive effect on firm value.
Pengaruh Corporate Social Responsibility, Financial Distress, dan Kinerja Keuangan terhadap Tax Avoidance Afifah Julianda Putri; Fahmalina Alfita; Salwa Elja Mayhira; Hexana Sri Lastanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.18543

Abstract

Studi ini bertujuan untuk menguji bagaimana Corporate Social Responsibility (CSR), financial distress, dan kinerja keuangan berpengaruh terhadap praktik tax avoidance pada perusahaan-perusahaan di sektor energi yang tercatat di Bursa Efek Indonesia dalam rentang waktu 2022 - 2024. Metode yang digunakan adalah pendekatan kuantitatif berbasis data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan. Pengambilan sampel dilakukan melalui teknik purposive sampling dan menghasilkan sebanyak 114 unit observasi. Berdasarkan hasil analisis, ditemukan bahwa CSR berpengaruh positif terhadap tax avoidance, kinerja keuangan berpengaruh positif dan signifikan terhadap tax avoidance, sementara financial distress tidak terbukti berpengaruh terhadap tax avoidance. Temuan tersebut mengindikasikan bahwa pengungkapan CSR dan kinerja keuangan menjadi faktor yang turut membentuk perilaku tax avoidance di perusahaan sektor energi Indonesia. Penelitian ini berkontribusi dengan menyajikan bukti empiris mengenai pengaruh ketiga variabel tersebut terhadap tax avoidance pada sektor energi untuk periode 2022–2024, sebuah isu yang masih terbatas pembahasannya dalam literatur terdahulu. Diharapkan temuan ini dapat dijadikan acuan oleh regulator dan para pemangku kepentingan dalam memperkuat pengawasan atas praktik tax avoidance di tingkat korporasi.
Pelatihan Dan Implementasi SAK Entitas Privat Dalam Penyusunan Laporan Keuangan Bisnis Marieta Ariani; Windhy Puspitasari; Hexana Sri Lastanti; Taba Rizky Anaqi
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 6 (2026): Nopember 2026
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The implementation of the Private Entity Financial Accounting Standards (SAK Entitas Privat), effective from January 1, 2025, requires an enhancement of educators' competencies, particularly for Vocational High School (SMK) accounting teachers, to deliver relevant and up-to-date learning materials. This Community Service (PKM) activity aimed to improve the conceptual understanding and practical skills of SMK teachers in West Jakarta in preparing business financial statements based on SAK Entitas Privat. The activity was conducted offline on September 22, 2025, at the Center for Learning Operation Development and Training (P4) West Jakarta, involving 20 SMK teachers. The implementation method comprised three main stages: preliminary observation (pre-assessment), conceptual exposure and real-case study-based practical training, as well as assistance and evaluation (post-assessment). The program's effectiveness was evaluated using a comparative analysis of pre-test and post-test scores. The evaluation results demonstrated a significant increase in participants' comprehension, with the mean score rising by 58.26%, from 54.50 to 86.25. Furthermore, the passing rate (score ) dramatically increased from 10% (2 teachers) to 95% (19 teachers). These findings indicate that the combination of interactive lectures, practical simulations, and intensive mentoring successfully enhanced the professional competence of SMK teachers in independently preparing structured business financial statements in accordance with the latest accounting standards.
Co-Authors Aditya Rizki Syaefudin Afifah Julianda Putri Anastasya Putri Yudiana Andre Rafael Anggi Ria Prasasti Aries Romli Arya Pramana Putra Audita Ananda Nundini Ayu Aulia Oktaviani Azmi Muzal Ben Urim Besnedi Besnedi Choirul Amin Dedi Apriandi Deny Maulana Destria Melia Rahma Dewi Rizky Kusumonegoro Dhava Daulat Hukama Eka Prasetya Etty Murwaningsari Fahmalina Alfita Fambia Noor Azizah Fambia Noor Azizah Guido S Haryono Umar Indah Nur Khasanah Indah Nur Khasanah Irene Delfiona Tanisa Irene Delfiona Tanisa Khairunnisa Kusuma Wardhani Manuel Ari Partiuran Manullang Maria Dwirosari Irwanni Marieta Ariani Muhammad Fakhrul Arif MURTANTO MURTANTO Murtanto Murtanto Nabil Salim Olivia Olivia R. Rosiyana Dewi Rayhan Kurnia Darma Putra Restu Ardia Pramesti Rifka Junitra Rifka Junitra Rizki Aditama Nugraha Salwa Elja Mayhira Saskia Putri Sean Archie Ago Tondombala Sofie Taba Rizky Anaqi Tanto Eddytia Vio Landion Windhy Puspitasari Windy Ayu Wulandari Wulan Rizqi Nur Amaliyah Yvonne Augustine