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All Journal AKUNTABILITAS ETIKONOMI Jurnal Keuangan dan Perbankan Kinerja Journal of Applied Finance & Accounting Gadjah Mada International Journal of Business JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business JURNAL PENGABDIAN KEPADA MASYARAKAT The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi The Accounting Journal of Binaniaga Technomedia Journal Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Balance Vocation Accounting Journal International Journal of Financial, Accounting, and Management Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) Journal of Industrial Engineering & Management Research (JIEMAR) INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Social and Management Studies (IJOSMAS) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Devotion: Journal of Research and Community Service Journal of Community Service and Engagement Jurnal Ekonomi Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Applied Finance and Business Studies Journal Of World Science eCo-Fin International Journal of Humanities Education and Social Sciences Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Media Riset Bisnis & Manajemen Jurnal Akuntansi Trisakti JURNAL AKUNTANSI DAN BISNIS Neo Journal of economy and social humanities Journal of Applied Business and Technology Ekonomi Digital Journal of Governance Risk Management Compliance and Sustainability Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Emerging Issues in Islamic Studies International Journal of Sharia Business Management JUDIKAT: Jurnal Pengabdian Kepada Masyarakat INSAN CENDEKIA : Jurnal Pengabdian Kepada Masyarakat Countable (Contemporary Business and Sustainability Science) Asian Journal of Management, Entrepreneurship and Social Science JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Kontemporer
Etty Murwaningsari
Universitas Trisakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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PENGARUH KOMISARIS INDEPENDEN TERHADAP FRAUDULENT FINANCIAL REPORTING Sabta, Rohmadona; Etty Murwaningsari
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25470

Abstract

Studi ini dilaksanakan tujuannya guna menilai pengaruh komisaris independen terhadap kecurangan laporan keuangan. Data yang diterapkan ialah data sekunder berupa panel data perusahaan yang mencakup 98 perusahaan di subsector produksi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Dari jumlah observasi awal sejumlah 294 observasi, terdapat 14 observasi yang dianggap sebagai outlier, sehingga tersisa 252 observasi yang digunakan pada analisis. Sampel studi ini ditetapkan dengan menggunakan metode purposive sampling. Kecurangan laporan keuangan diukurnya melalui pendekatan Beneish M-Score. Temuan studi ini memperlihatkan bahwasanya komisaris independent berpengaruh negative signifikan terhadap kecurangan laporan keuangan. Hasilnya ini menandakan bahwasanya penguatan pengawasan independen yang baik dapat meminimalkan risiko kecurangan laporan keuangan.
PENGARUH ASIMETRI INFORMASI TERHADAP BIAYA EKUITAS Paramitha, Dinda Ayu; Etty Murwaningsari
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25645

Abstract

Ada beberapa variabel yang mampu memberi pengaruhnya pada biaya ekuitas. Pelaksanaan penelitian ini memiliki tujuan dalam mengamati terkait asimetri informasi mampu memberi dampaknya pada biaya ekuitas. Teknik berupa purposive sampling diterapkan pada penelitian ini guna menganalisis regresi linier berganda. Sampel penelitian mencakup 115 perusahaan yang terdapat pada bidang cyclical dan non-cyclical yang sudah tercantum di Bursa Efek Indonesia (BEI) dan melakukan penerbitan perihal laporan tahunannya pada tahun 2024. Temuan yang didapat pada penelitian ini memberi penjelasan perihal asimetri informasi memengaruhi biaya ekuitas secara signifikan.
Driving Sustainable Performance in the Digital Era: The Roles of Big Data Analytics, Green Investment, and Green Transformational Leadership Yudhistira Adwimurti; Etty Murwaningsari; Mohamad Rohieszan Ramdan
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2064

Abstract

The global sustainability paradox highlights the gap between extensive investments in digital transformation and green initiatives and the limited achievement of Sustainable Development Goals (SDGs), particularly in emerging economies such as Indonesia. Prior studies have largely examined Big Data Analytics (BDA) and Green Investment (GI) separately, producing inconsistent findings and offering limited insight into the role of leadership as a contextual factor. This study aims to analyze the effects of BDA and GI on Sustainable Performance (SP) and to evaluate the moderating role of Green Transformational Leadership (GTL) in Indonesian non-financial listed companies. This research adopts a quantitative design using panel data from 741 firm-year observations over the 2023–2024 period. Data were collected from annual and sustainability reports and measured using a content analysis–based disclosure index that captures the extent and quality of sustainability-related information. The hypotheses were tested through panel regression with interaction terms to examine moderation effects. The results indicate that both BDA and GI have significant positive impacts on SP. Furthermore, GTL not only directly enhances sustainability performance but also strengthens the effects of BDA and GI, confirming its role as a quasi-moderating variable. These findings suggest that leadership is a critical mechanism in translating digital capabilities and environmental investments into tangible sustainability outcomes. This study extends the Natural Resource-Based View and Dynamic Capabilities Theory by demonstrating the catalytic role of environmentally oriented leadership. Practically, it emphasizes the importance of aligning digital strategy, green investment, and leadership development to improve corporate sustainability performance.
Does Managerial Compensation Drive Tax Avoidance? The Role of Financial Distress and Accounting Conservatism Sabar Pardamean Lumbantobing; Etty Murwaningsari; Mohd Faizal Basri
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2065

Abstract

Corporate tax minimisation has become a critical global concern, particularly in developing economies where tax revenue remains below optimal levels. Prior studies examining the effects of executive remuneration and financial distress on tax avoidance report inconsistent findings, indicating the need for a contingent explanatory factor. This study investigates the influence of management compensation and financial distress on corporate tax avoidance, measured using the cash effective tax rate (CETR), while assessing the moderating role of accounting conservatism. Using a quantitative explanatory design, this research analyses 612 firm year observations from 124 non financial companies listed on the Indonesian capital market during 2019 2023. Panel data regression with fixed effects is applied, with model selection based on Chow, Hausman, and Breusch Pagan Lagrange Multiplier tests, and moderation captured through interaction terms. The results indicate that management compensation and financial distress significantly increase tax avoidance, reflected in lower CETR values. However, accounting conservatism weakens these relationships, suggesting its role in limiting opportunistic managerial behaviour under both incentive driven and pressure driven conditions. This finding clarifies prior mixed evidence by demonstrating that the compensation tax avoidance and distress tax avoidance relationships are conditional on firms’ reporting practices. The study contributes to the literature by showing that accounting conservatism functions both as a direct determinant and as a moderating mechanism in corporate tax behaviour. Practically, the findings highlight the importance of designing balanced compensation schemes and promoting conservative reporting standards to reduce aggressive tax practices, particularly in firms facing high financial pressure.
Enhancing Audit Quality: Insights from Market Dominance, Partner Rotation and Audit Firm Tenure Etty Murwaningsari; Tjiendradjaja Yamin; Muhammad Nuryanto Amin; Anne Lorraine A. Casapao
The Indonesian Journal of Accounting Research Vol 29, No 1 (2026): IJAR Januari 2026
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.884

Abstract

We explore the impact of audit market dominance, partner rotation, and audit firm tenure on audit quality, utilizing data from 534 entities listed on the Indonesian Stock Market between 2018 and 2022, resulting in 2.670 entity-year observations. Our study introduces a novel measure of audit market dominance by utilizing market capitalization as a replacement for traditional market share measurements. The outcomes highlight that audit market dominance and partner rotation favour audit quality, while audit firm tenure weakens these effects. These results emphasize the importance of mandatory rotation policies to uphold auditor independence and objectivity, particularly in concentrated audit markets. Our study remains robust under various alternative tests. Policymakers should enforce stricter regulations on the tenure of auditing firms and promote obligatory audit firm rotation to enhance audit quality. Encouraging smaller audit firms to join global networks may also elevate industry-wide standards. Investors are advised to be cautious about entities audited by firms with extended tenures and prioritize those with frequent audit partner rotations. This study is limited to entities in Indonesia and relies on its assessment of audit quality, employing going concern as a proxy. Subsequent studies may broaden the geographical scope and incorporate additional audit quality metrics to enhance the generalizability and robustness of the results.
Establishing Cash-Waqf Model for Infrastructure Funding: The Analytic Network Process Study Resi Ariyasa Qadri; Etty Murwaningsari
International Journal of Emerging Issues in Islamic Studies Vol. 3 No. 2 (2023): December 2023
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeiis.v3i2.1851

Abstract

This research aims to build a cash waqf governance framework that incorporates blended finance to develop the infrastructure in Nusantara, which is the proposed future capital city of Indonesia. Data was collected through a combination of interviews with eight informants and a survey administered to thirty respondents. The acquired data was analyzed using a mixed method that included the thematic evaluation and the analytic network process. The present study posits that the utilization of cash waqf, as a form of innovative financing mandated by the government, holds potential for the development of health infrastructure in the newly established capital of the nation. The findings of this study have significant implications for the development of policies aimed at adopting the blended finance governance structure required by the government. 
Pengaruh Investment Assets dan Capital Expenditure terhadap Financial Sustainability Sarah Siburian; Etty Murwaningsari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.3049

Abstract

This study aims to analyze the effect of investment assets and size of board on financial sustainability in companies operating in the Basic Materials and Consumer Non-Cyclicals sectors. Financial sustainability refers to a company's ability to maintain stable financial conditions over the long term and fulfill its operational obligations without experiencing financial distress. This study employs a quantitative approach using a purposive sampling method, involving 82 companies listed on the Indonesia Stock Exchange (IDX). The sampling technique was based on several criteria, namely: companies that were listed on the Indonesia Stock Exchange during the 2022–2024 period, used the Indonesian Rupiah as their reporting currency, and had data that met the research and data processing requirements. The data were processed using EViews 10. The data were analyzed using panel data regression to examine the relationships among variables. The results indicate that investment assets have a positive and significant effect on financial sustainability. However, capital expenditure does not have a significant effect on financial sustainability. These findings suggest that effective management of investment assets and an optimal board size can strengthen a company's long-term financial sustainability. In contrast, the magnitude of capital expenditure does not directly contribute to improving financial stability.
Pengaruh Modal Intelektual Hijau dan Fleksibilitas Keuangan terhadap Keuangan Berkelanjutan Putri Nuraeni Safitri; Etty Murwaningsari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.3050

Abstract

This study aims to (1) examine the effect of green intellectual capital on sustainable finance and (2) examine the effect of financial flexibility on sustainable finance. Secondary data were used, comprising annual reports and sustainability reports of companies in the consumer non-cyclicals and basic materials sectors listed on the Indonesia Stock Exchange (IDX) for the period 2023–2024. Data were collected through purposive sampling, yielding 128 data samples that met the established criteria. This study employs a quantitative approach, with panel data regression analysis conducted using EViews 13. The results reveal that financial flexibility has a positive and significant effect on sustainable finance, indicating that optimal management of cash reserves and residual debt capacity enhances the company's ability to fund green investments and respond to stakeholder expectations without exposing itself to financial distress risk. In contrast, green intellectual capital shows no significant effect on sustainable finance, suggesting that the high initial investment required to develop environmentally oriented intangible assets prevents companies from realizing financial benefits in the short term. This study contributes to the development of literature on Resource-Based View (RBV) theory in the sustainability context and provides practical insights for companies and investors in leveraging internal funding flexibility as a crucial competitive advantage to support long-term business sustainability.
Pengaruh Kinerja ESG Dan Intensitas Energi Terhadap Keuangan Berkelanjutan Lila Ariana Luky; Etty Murwaningsari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.3051

Abstract

This study aims to (1) examine the effect of ESG performance on sustainable finance and (2) examine the effect of energy intensity on sustainable finance in companies from the basic materials and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange for the period 2022–2024. To this end, a quantitative approach was employed in the form of panel data regression applied to 135 observations from a total of 45 sample companies. The test results indicate that ESG performance makes a significant positive contribution to sustainable finance, while the relationship with energy intensity tends to be negative but insignificant. These findings simultaneously confirm the relevance of stakeholder theory and legitimacy theory, as well-executed sustainability practices can serve as a signal that a company is stable in the long term. On this basis, companies are advised to integrate ESG strategies as part of their operational efficiency efforts while simultaneously strengthening their legitimacy in the eyes of the public.
Driving Sustainable Performance in the Digital Era: The Roles of Big Data Analytics, Green Investment, and Green Transformational Leadership Yudhistira Adwimurti; Etty Murwaningsari; Mohamad Rohieszan Ramdan
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2064

Abstract

The global sustainability paradox highlights the gap between extensive investments in digital transformation and green initiatives and the limited achievement of Sustainable Development Goals (SDGs), particularly in emerging economies such as Indonesia. Prior studies have largely examined Big Data Analytics (BDA) and Green Investment (GI) separately, producing inconsistent findings and offering limited insight into the role of leadership as a contextual factor. This study aims to analyze the effects of BDA and GI on Sustainable Performance (SP) and to evaluate the moderating role of Green Transformational Leadership (GTL) in Indonesian non-financial listed companies. This research adopts a quantitative design using panel data from 741 firm-year observations over the 2023–2024 period. Data were collected from annual and sustainability reports and measured using a content analysis–based disclosure index that captures the extent and quality of sustainability-related information. The hypotheses were tested through panel regression with interaction terms to examine moderation effects. The results indicate that both BDA and GI have significant positive impacts on SP. Furthermore, GTL not only directly enhances sustainability performance but also strengthens the effects of BDA and GI, confirming its role as a quasi-moderating variable. These findings suggest that leadership is a critical mechanism in translating digital capabilities and environmental investments into tangible sustainability outcomes. This study extends the Natural Resource-Based View and Dynamic Capabilities Theory by demonstrating the catalytic role of environmentally oriented leadership. Practically, it emphasizes the importance of aligning digital strategy, green investment, and leadership development to improve corporate sustainability performance.
Co-Authors Abdullah, Azrul Afriyanti Afriyanti Agus Bandiyono Aisyah Rahmadhina Kustianti Amanda, Muthia Anastasya, Yenny Gloria Angelita, Aleyvia Sabatini Anne Lorraine A. Casapao Aprillia, Nur Indah Aqiila, Fani Puspa Arda, Devid Putra As Sidiqi, Muhamad Yusron Audhitiawaty, Wiggia Augustine Sudibyo, Yvonne Augustine, Yvonne AYU NINGRUM, SEKAR Azizah, Idha Bambang Subagyo Bella, Bella Oktavia Sari Budi Prajogo Clarissa Tonay Darmawati, Deni Devita Kusumawati Dewi, Syahharani Kus Amelia Diana Frederica Eko Cahyo Mayndarto Elizabeth Pahalasari Ellisa Putri Mita Pradhana Enjelina Juniaty Fabiola Gani, Lielani Fabiola, Livia Fadliyatin, Yenni Faisal, Yusuf Farid, Nurul Fadhilah Fatik Rahayu Fikri Dwi Arafah Frederica, Carissa Giawan Nur Fitria Ginting, Agustina Benaria Haq, Aqamal Hasugian, Hotbin Hendra Hexana Sri Lastanti Hotnauli, Hanna Putri Humaira Uswatun Hasanah Humaira, Raisa Alia Husin, Hartini I Gusti Ayu Asri Pramesti Imam Nurcahyo Fambudi Indra Saputra Indra Saputra Ivana Dyah Arsanti Iwan Setiadi Jessica Jihan Fairus Jihan Fairus Jihan, Sofi Juniati Gunawan Juniati Gunawan, Juniati Karyanti, Binta Rohmah Kinanti, Syakira Azraa Kristin Utami, Resita Jeniver Kusumaningtyas, Natasha Giovani Kusumawati, Devita Labibah, Hana Suda Lawrence Chika Milenxi Lidya Agustina Lila Ariana Luky Limajatini Limajatini Mahfar, Rosmawati Manurung, Desra Arta Natalia Marice Br Hutahuruk Marsintauli, Frihardina Maruti, Dwi Retno Mawarti, Diara Amelia Maya Grace Basaria Mayndarto, Eko Cahyo Maysaroh, Umi Melinda Malau Melinda, Shella Millenia, Amalia Mohamad Rohieszan Ramdan Mohd Faizal Basri Muhammad Nuryanto Amin Muhammad Ridwan Mulyani, Susi Dwi Dwi MURTANTO MURTANTO Nainggolan, Monica Maloanda Theresia Natasha Giovani Kusumaningtyas Nugraha, Ardhy Puma Caesa Nugraha, Erie Riza Nur Afni Nurul Nur Aeni Nurhaliza Putri, Keysa Nurhayati, Nimati Andini Nurma Risa Nurmalasari, Putri Alika Nuryatun Nyoto Pakpahan, Ramses Paramita, Paramita Paramitha, Dinda Ayu Patuan Belt Sazar Sihombing Pertiwi Sergius, Rafaela Pradhana, Ellisa Putri Mita Pratiwi, Inugrah Ratia Prawati, Levana Dhia Prisila Damayanty Priyono Priyono Putri Nuraeni Safitri Putri, Arwina Qintharah, Yuha Nadhirah Resi Ariyasa Qadri Richard Andrew Riki Sanjaya Riyan Harbi Valdiansyah Riyanti, Yulia Eka Rizki, Adam Firman Rosmawati, Wati S, Yvonne Augustin Sabar Pardamean Lumbantobing Sabta, Rohmadona Sahreza Harahap Sailendra Sailendra Salsabila, Desvira Samosir, David Kiki Baringin M T Samosir, Marianju Sarah Siburian Sekar Mayangsari Sekar Mayangsari Sellawati Sellawati Shafira, Balkis Sherly, Sherlyana Siregar, Anitaria Sistya Rachmawati Sistya Rachmawati Sofie Sofie Sofie Sofie Sofie, Sofie Sudaryono, Driya Sudibyo, Yvonne Augustine Suhardi, Amelia Suharti Sukmawati, Dini Suryati Suryati Suryati, Adelina Suyono Suyono Suyono Suyono Suyono Tatik Mariyanti, Tatik Titik Aryati Tjiendradjaja Yamin Triyanto Triyanto Ulfah, Azizah Utami, Febriany Vinandra, Farras Atsil Wahyuni, Widiya Sri Wan Muhammad Kudri Widiyati, Dian Wiguna, Sunanta Will Andilla Darniaty Yudhistira Adwimurti Yuha Nadhirah Qintharah Yuli Anwar Yuli Rawun, Yuli Yulia Eka Riyanti Yumniati Agustina Yurizka, Nadia Yusfita, Meisya Yusran, Husna Leila Yvonne Augustin S Yvonne Augustine Zulfitry Ramdan, Zulfitry