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All Journal Jurnal Pekommas Kinerja: Jurnal Ekonomi dan Manajemen Owner : Riset dan Jurnal Akuntansi Jurnal Keluarga Berencana Enrichment : Journal of Management BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT International Journal of Multi Discipline Science (IJ-MDS) Journal of International Conference Proceedings International Journal of Trends in Accounting Research
Fahrianta, Riswan Yudhi
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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The Influence of Trust in the Government on Tax Compliance with the Perception of Tax Fairness as A Mediating Variable Hayati, Nururl; Syahdan, Saifhul Anuar; Fahrianta, Riswan Yudhi; Boedi, Soelistijono
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1202

Abstract

This study aims to examine the influence of trust in the government on tax compliance with perceptions of tax fairness as a mediating variable. The research used a quantitative method. The data used are primary, obtained directly from respondents’ responses to the distributed questionnaires. The population in this study consists of MSME taxpayers in the Food and Beverage sector in the City of Banjarmasin. The sampling technique employed is non-probability sampling, specifically convenience sampling. The research sample consists of 100 taxpayers. The results indicate that trust in the government has a positive effect on perceptions of tax fairness and tax compliance; perceptions of tax fairness have a positive impact on tax compliance; and perceptions of tax fairness mediate the relationship between trust in the government and tax compliance
Pengaruh Green Investment dan Tata Kelola terhadap Nilai Perusahaan Lisandri Lisandri; Akhmad Yafiz Syam; Gemi Ruwanti; Saifhul Anuar Syahdan; Riswan Yudhi Fahrianta
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3064

Abstract

This study aims to investigate the impact of integrating green investment (GI) and good corporate governance (GCG) practices on firm value among companies listed in the SRI-KEHATI Index on the Indonesia Stock Exchange during the 2020–2024 period. Using a panel data regression approach, the study seeks to address the literature gap concerning the synergy between sustainability initiatives and effective governance in value creation, particularly within the context of emerging markets. The results indicate that, individually, green investment has a positive and statistically significant effect on firm value, while GCG exerts a positive but statistically insignificant effect. However, when considered simultaneously or integratively, green investment and GCG jointly have a positive and significant influence on firm value. These findings suggest that the combination of sustainable investment and sound governance enhances market perceptions of firms and contributes to long-term value creation
Audit Committee as a Moderator of Audit Report Lag Determinants: Evidence from Indonesian Metal and Mineral Firms (2021–2024) Ivana Rimba; Riswan Yudhi Fahrianta; Jumirin Asyikin; Sri Ernawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3144

Abstract

This study empirically examines firm size, audit opinion, audit tenure, and profitability effects on audit report lag (ARL), while exploring audit committee moderating roles. Research concentrates on metal and mineral sector corporations, an industry where financial reporting timeliness is essential for sustaining investor confidence and meeting Indonesia's 90-day regulatory requirement. Study population comprises all metal and mineral corporations listed on Indonesia Stock Exchange during 2021-2024. Employing purposive sampling methodology based on predetermined criteria, 24 corporations were selected, producing 96 firm-year observations. Quantitative research methodology utilized secondary data obtained from published annual financial statements. ARL is measured as the number of days between fiscal year-end and audit report date. Data analysis employed multiple linear regression and Moderated Regression Analysis for evaluating direct and interaction effects. Findings reveal firm size exerts negative yet insignificant effects on ARL, whereas audit opinion, audit tenure, and profitability demonstrate negative and significant influences on audit completion timeliness. Additionally, audit committees strengthen firm size-ARL relationship; nevertheless, they fail moderating audit opinion, audit tenure or profitability-ARL relationships. This study contributes by clarifying the selective role of audit committee monitoring: while it strengthens the firm size-ARL relationship through intensified oversight in large firms, it does not moderate the effects of audit opinion, audit tenure, or profitability on reporting timeliness.Overall, results indicate internal financial performance and external audit characteristics perform critical roles in determining reporting timeliness, emphasizing the importance of optimizing audit committee oversight functions for minimizing audit delays and enhancing financial reporting reliability.
Dark Triad and Religiosity: Competing Forces Shaping Ethical Perceptions of Accounting Students Maylaffayza; Riswan Yudhi Fahrianta; Sri Ernawati; Jumirin Asyikin
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3181

Abstract

Ethical breaches involving accountants have emerged as a significant issue in Indonesia, with various financial scandals exposing ongoing flaws in professional ethics. Even though there is conformity with International Education Standards (IES) 4, the way students view the effectiveness of ethics education is still notably low. This research examines how the desire for money, Machiavellian traits, narcissistic tendencies, and religious beliefs impact the ethical outlook of accounting students in Indonesian universities. A quantitative method was employed, gathering primary data via online surveys from 228 undergraduate accounting students who had taken a Professional Ethics course. The analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) through WarpPLS 8. 0 software. Results showed that Machiavellianism and narcissism negatively influence students’ ethical views significantly, while religiosity positively affects them. In contrast, the desire for money did not demonstrate a noteworthy impact on these ethical perceptions. The model designed accounted for 35% of the variance in ethical perceptions. These findings imply that religiosity serves as a protective moral factor that can lessen the harmful impacts of Dark Triad personality characteristics. The research highlights the necessity of incorporating ethical education and spiritual intelligence within accounting programs to enhance ethical awareness and integrity among future accounting professionals.
Co-Authors Abdul Kadir Akhmad Yafiz Syam Ari Irawan Boedi, Soelistijono Budi Artinah Christian Mukti Tama. S. Edi Subiyantoro Gemi Ruwanti Grahita Chandrarin Grahita Chandrarin Gustava Yandi Haura Haura Hayati, Nururl Ibrahim Daud Ivana Rimba Jumirin Asyikin Lisandri Lisandri Maylaffayza Mulianata, Lisa Normalina Normalina Oktriyanto Oktriyanto Rahmi Yatun Ramaraya Koroy, Tri Ramlan` Ramlan Reny Damayanti Rizky Nastiti Said, Meldasari Saifhul Anuar Syahdan Saifhul Anuar Syahdan Sri Ernawati Syaifullah Syaifullah Tri Ramaraya Koroy Uniek M. Sari Waworuntu, Rizky Kurniawan Yafiz Syam, Akhmad Yanuar Bachtiar Zainal Arifin