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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 Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies As-Syirkah: Islamic Economic & Financial Journal
Hexana Sri Lastanti
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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

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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.
Pengaruh Fraud Risk, Karakteristik Auditor Independen, dan Kinerja Perusahaan Terhadap Kualitas Audit Salsabila Syifa; Hexana Sri Lastanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): 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.v6i11.9586

Abstract

This study aims to analyze the influence of fraud risk, workload, auditor specialization, and company performance on audit quality in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The method used is a quantitative approach with secondary data obtained from company financial reports. Audit quality is measured using the absolute value of discretionary accruals based on the Modified Jones model. The results indicate that fraud risk, workload, and auditor specialization do not significantly affect audit quality, while company performance does. These findings emphasize the importance of auditors' competence and experience in specific industries, as well as company financial performance, in supporting better audit quality.
Pengaruh Financial Distress, Volatilitas Arus Kas , Firm Size, Leverage Terhadap Keputusan Hedging dengan Likuiditas Sebagai Pemoderasi Tuti Yulianingsih; Hexana Sri Lastanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): 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.v6i8.3446

Abstract

In the context of global economic uncertainty, companies face significant exchange rate risks that can affect their cash flow stability and operational continuity. One strategy to manage this risk is through hedging, which has become increasingly relevant, particularly for companies involved in international trade. This study focuses on how financial distress, cash flow volatility, firm size, and leverage influence hedging decisions, with liquidity as a moderating variable. This research employs multiple linear regression analysis using data from the financial statements of automotive sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample was selected using purposive sampling based on specific criteria. The results of the study show that financial distress, cash flow volatility, firm size, and leverage have a simultaneous and combined effect on hedging decisions. Financial distress and leverage have a positive and significant influence on hedging. Meanwhile, cash flow volatility and firm size have a positive but not significant influence on hedging decisions. Liquidity was found to only enhance the positive impact of financial distress, while the other three variables—cash flow volatility, firm size, and leverage—did not significantly strengthen the hedging decisions.
Peran Pengetahuan Pajak, Sanksi Pajak dan Insentif Pajak terhadap Kepatuhan Wajib Pajak Dengan Teknologi Informasi Sebagai Variabel Moderasi Richard; Hexana Sri Lastanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): 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.v6i8.3447

Abstract

The aim of this research is to examine the influence of tax knowledge, tax sanctions, and tax incentives on taxpayer compliance, moderated by information technology. This study employs a quantitative approach. The sample for this research consists of 180 respondents from MSMEs in the culinary, trade, automotive, industry, and service sectors. The research data was obtained through the distribution of questionnaires and analyzed using SEM PLS analysis techniques.The results of this study indicate that tax knowledge, tax sanctions, and tax incentives all have a positive and significant impact on taxpayer compliance. However, the role of information technology in moderating this influence varies. High tax knowledge and strict tax sanctions consistently increase taxpayer compliance across various studies, while clear and effective tax incentives also encourage compliance. The findings show that information technology can moderate the effect of tax sanctions by enhancing the efficiency and transparency of tax law enforcement, helping taxpayers understand and comply with their obligations better. However, the moderating role of information technology on the influence of tax knowledge and tax incentives on taxpayer compliance is not significant. This may be due to challenges such as low digital literacy, limited access to technology, system complexity, and resistance to change.  
Pengaruh Digital Tranformation, Asset Intensity, dan Employee Intensity terhadap Cost Stickiness Dimoderasi oleh Ukuran Perusahaan Mutiara Nurani; Hexana Sri Lastanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): 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.v6i8.3449

Abstract

The economic instability caused by the Covid-19 pandemic has resulted in a deceleration of economic growth in Indonesia. Consequently, corporate management needs to judiciously manage costs to ensure the sustainability of the company. Many companies continue to face significant burdens amidst declining sales, indicating the presence of cost stickiness within the companies. This study aims to investigate the impact of digital transformation, asset intensity, and employee intensity on cost stickiness in the manufacturing industry. It employs a quantitative research approach utilizing secondary data extracted from the financial reports of companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample comprises 73 manufacturing companies. Data analysis is conducted using Eviews version 10. The findings reveal that digital transformation, asset intensity, and employee intensity collectively account for 8.3% of the variance in cost stickiness, while the remainder is influenced by other factors not examined in this study. Therefore, managerial decisions regarding cost management are crucial for the company's sustainability.
Pengaruh Strategi Keungggulan Bersaing, Total Quality Management dan Keungggulan Bersaing terhadap Kinerja Perusahaan dengan moderasi Informasi Akuntansi Manajemen: Studi pada Perusahaan Manufaktur Industri Rokok di Kota Kudus Agus Ahmad Mufad; Hexana Sri Lastanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): 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.v6i8.3565

Abstract

The tobacco products industry (IHT) is one of the domestic strategic sectors that has high competitiveness and continues to make a significant contribution to the national economy. The contribution of this sector, which is categorized as local wisdom, includes employment, state revenue through excise and is an important commodity for farmers from plantation products in the form of tobacco and cloves. This study aims to determine the effect of Competitive Advantage Strategy, Total Quality Management and Competitive Advantage on Company Performance with moderation of Management Accounting Information. The population in this study were CEOs and/or Managers and Section/Branch Heads of 80 cigarette factories in Kudus Regency. Data was collected through distributing questionnaires online (Google Form) on WhatsApp media. The sample in this study was 127 respondents. Data processing and analysis using Structural Equation Modeling (SEM) analysis with Smart PLS 3 software. The results of this study indicate that competitive advantage strategy has no effect on company performance, total quality management has a positive effect on company performance, competitive advantage has no effect on company performance, management accounting information does not strengthen the effect of competitive advantage strategy on company performance, management accounting information strengthens the effect of total quality management on company performance, management accounting information strengthens the effect of competitive advantage on company performance.
Pengaruh Tax Planing dan Tunneling Incentive terhadap Tindakan Transfer pricing dengan Kualitas Audit Sebagai Variable Moderasi: Study Pada Perusahaan Tambang yang Terdaftar di BEI Dicky Aditya; Hexana Sri Lastanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): 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.v6i8.3690

Abstract

Transfer pricing and tunneling practices in large corporations are critical issues in tax management and corporate governance. Transfer pricing manipulates profits to reduce tax liabilities, negatively impacting state revenues. The Adaro case study illustrates how transfer pricing minimizes tax obligations in Indonesia, potentially causing annual state revenue losses of US$ 14 million. Tunneling involves transferring company assets or profits for the personal gain of majority shareholders, often at the expense of minority shareholders. Research indicates tunneling incentives can drive transfer pricing. Financial audits are crucial in uncovering these unethical practices, ensuring transparent and accurate information to external stakeholders. Enhanced oversight and effective auditing are essential to address these issues, maintaining tax system integrity and corporate governance.
Pengaruh Political Connection, Earning Management, dan Corporate Social Responsibility Terhadap Tax Avoidance dengan Corporate Governance Sebagai Pemoderasi Mikha Btari Batubara; Hexana Sri Lastanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): 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.v6i9.4376

Abstract

This study aims to determine and find empirical evidence regarding the effect of political connection, earning management on tax avoidance moderated by corporate governance. This study uses secondary data with data collection techniques using the annual reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. This study used purposive sampling technique with a total sample of 100 from 20 companies. Data testing in this study used multiple linear regression analysis with panel data. Tax avoidance in this study is proxied by Book Tax Difference. The results showed that political connection and CSR variables have a positive effect on tax avoidance, earning management has a negative effect on tax avoidance, and corporate governance proxied by independent commissioners does not strengthen or weaken the relationship between political connection, earning management, and CSR on tax avoidance.
Co-Authors Agus Ahmad Mufad 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 Dicky Aditya Diva, Angeline Surya Etty Murwaningsari Fauzia, Intania Fua, Agustina Alda Sofiana Ghea Windy Suksesi Jeremia Silitonga Kaban, Junita Pepayosa Khirstina Curry Kusuma Wardhani, Khairunnisa Lilis Kurnia Maharani, Meuthia Mikha Btari Batubara Muhammad Rakan Firdaus Mutiara Nurani Mutiara Salsabila Hanifia Rahma, Annisa Rakendro Wijayanto Richard Rini Polanunu Salsabila Syifa Sekar Mayangsari Silitonga, Jeremia Tuti Yulianingsih Zilka Cahyani, Della