Article Per Year (5 Year)
p-Index From 2020 - 2025
2.942
P-Index
This Author published in this journals
All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN Prosiding Seminar Nasional Pakar Jurnal Ekonomi Trisakti Jurnal Pengabdian Mandiri CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies As-Syirkah: Islamic Economic & Financial Journal
Hexana Sri Lastanti
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
PRUDENCE, FINANCIAL DISTRESS DAN FISCAL LOSS COMPENSATION TERHADAP TAX AVOIDANCE Zilka Cahyani, Della; Hexana Sri Lastanti
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober (In Progress)
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23528

Abstract

Tujuan penelitian ini untuk mengkaji pengaruh kehati-hatian akuntansi (prudence), tekanan keuangan (financial distress), dan kompensasi kerugian fiskal (fiscal loss compensation) terhadap praktik penghindaran pajak (tax avoidance). Data yang digunakan berasal dari laporan keuangan perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022 hingga 2024. Sampel penelitian mencakup 63 perusahaan dengan periode pengamatan selama tiga tahun, sehingga menghasilkan total 189 data observasi yang dipilih melalui teknik purposive sampling. Metode analisis yang digunakan adalah regresi data panel dengan bantuan perangkat lunak Eviews 12. Hasil analisis menunjukkan bahwa variabel prudence dan fiscal loss compensation memiliki pengaruh positif terhadap tax avoidance, sedangkan financial distress tidak menunjukkan pengaruh signifikan. Temuan ini mengindikasikan bahwa semakin tinggi tingkat kehati-hatian akuntansi dan semakin besar ketersediaan kompensasi rugi fiskal, maka semakin besar kecenderungan perusahaan untuk melakukan penghindaran pajak. Sebaliknya, tingkat tekanan keuangan yang dialami perusahaan tidak memengaruhi keputusan untuk melakukan atau tidak melakukan penghindaran pajak. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan ilmu pengetahuan serta menjadi masukan bagi pihak berwenang dalam menyusun kebijakan perpajakan yang lebih optimal.
Pengaruh Pengungkapan Laporan Keberlanjutan, Kinerja Keuangan, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Muhammad Rakan Firdaus; 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/x0qvfg17

Abstract

This study aims to examine the effect of sustainability report disclosure, financial performance (measured by profitability and liquidity), and company size on firm value. This research uses secondary data obtained from annual reports and sustainability reports of financial and banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The sampling method used in this study is purposive sampling, with a total of 25 companies observed over a period of three years, resulting in 75 firm-year observations. The data analysis was conducted using a quantitative approach with EViews 12 software and panel data regression analysis. The results show that financial performance measured by profitability has a positive and significant effect on firm value. Company size has a negative and significant effect on firm value. Meanwhile, sustainability report disclosure and financial performance measured by liquidity do not have a significant effect on firm value.
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.
THE EFFECT OF HEPTAGON FRAUD ON FINANCIAL STATEMENT FRAUD WITH MODERATION OF INSTITUTIONAL OWNERSHIP Aslamy , Ahmad Ali Akbar; Hexana Sri Lastanti
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23103

Abstract

This study aims to examine and analyze the effects of pressure, opportunity, rationalization, capability, ego, ignorance, and greed on financial statement fraud, with institutional ownership as a moderating variable. The research population comprises 112 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period from 2021 to 2023. The sample comprises 42 companies from the basic materials sector, resulting in 126 observations, selected using purposive sampling. Data were obtained from financial statements and annual reports. The analysis employed descriptive statistics, Moderated Regression Analysis (MRA), and t-tests using secondary data. The results indicate that pressure, rationalization, capability, ego, and greed have a positive impact on financial statement fraud, whereas opportunity and ignorance do not. Furthermore, institutional ownership weakens the influence of pressure, rationalization, capability, ego, and greed on financial statement fraud, but does not moderate the effect of opportunity and ignorance. These findings underscore the crucial role of institutional ownership in mitigating the risk of fraudulent reporting. Strengthening institutional oversight through active shareholder participation, promoting long-term investment, and enforcing stronger corporate governance can effectively curb fraudulent practices. This study contributes to the literature on financial fraud by expanding the Fraud Diamond framework with additional behavioral factors. It also offers practical insights for regulators, policymakers, and investors to enhance transparency and accountability, particularly in high-risk.
Co-Authors Ahmad Fadly Fadhilah Andre Rafael Annisa, Kharelina Nurul Arika Tuzahroh Aslamy , Ahmad Ali Akbar Aubert Kencana Bella Nabilla Lukita Putri Debbie Aryani Tribudhi Diani, Mutiara Diva, Angeline Surya Etty Murwaningsari Fauzia, Intania Fua, Agustina Alda Sofiana Ghea Windy Suksesi Jeremia Silitonga Kaban, Junita Pepayosa Khirstina Curry Lilis Kurnia Muhammad Rakan Firdaus Mutiara Salsabila Hanifia Rahma, Annisa Rakendro Wijayanto Sekar Mayangsari Zilka Cahyani, Della