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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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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.
DETERMINANT OF INTEGRATED REPORTING AND GREEN INNOVATION ON EARNINGS QUALITY Etty Murwaningsari; Sahreza Harahap
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/z8fgs711

Abstract

This research is to examine (1) The effect of integrated reporting and green innovation on earnings quality. (2) The frequency of board meetings moderates the positive influence of integrated reporting and green innovation on earnings quality. The results of this research state that there is a significant positive influence of integrated reporting on earnings quality, where green innovation does not have a significant influence on earnings quality. And the frequency of board meetings strengthens the positive influence of integrated reporting on earnings quality. The contribution of the research is to the development of integrated reporting and green innovation studies in companies listed on the Indonesian Stock Exchange
Penerapan Sistem Akuntansi Digital Siapik Bagi UMKM Sofie Sofie; Triyanto Triyanto; Etty Murwaningsari; Fikri Dwi Arafah
INSAN CENDEKIA : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2025): INSAN CENDEKIA: Jurnal Pengabdian Kepada Masyarakat
Publisher : MAN Insan Cendekia Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46838/ic.v3i3.819

Abstract

Pelaksanaan kegiatan PKM dengan tema “Penerapan Sistem Akuntansi Digital SiAPIK Bagi UMKM” bertujuan untuk meningkatkan literasi keuangan UMKM melalui pemahaman dan penerapan program SIAPIK untuk menyusun laporan keuangan. Pemahaman akuntansi para pelaku UMKM perlu ditingkatkan karena akan dapat memberikan manfaat, baik dalam pengelolaan usaha maupun bagi para pemangku kepentingan eksternal. Pokok pembahasan dalam kegiatan PKM ini antara lain meliputi siklus akuntansi, jenis-jenis laporan keuangan, pengenalan dan pelatihan teknis aplikasi SIAPIK. Pada awal sesi akan dilakukan pre-test dan pada akhir sesi akan dilakukan post-test untuk mengukur adanya peningkatan pemahaman pelaku UMKM terhadap akuntansi dan aplikasi SIAPIK. Pelaksanaan PKM ini berkerja sama dengan mitra PKM Bank Indonesia dan PMKM Prima Indonesia Wilayah Jakarta Selatan.
PENDEKATAN STRATEGIS PEMASARAN SEBAGAI PENENTU KEPUTUSAN PELANGGAN UNTUK BERTAHAN: STUDI KASUS HOTEL ARYADUTA PEKANBARU Suyono Suyono; Sistya Rachmawati; Etty Murwaningsari; Wan Muhammad Kudri; Priyono Priyono
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 10 No. 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5659

Abstract

This study aims to identify and analyze the influence of the Marketing Mix (7P)—product, price, promotion, place, people, process, and physical evidence—on the decision to stay at Hotel Aryaduta Pekanbaru. The population of this research consists of all consumers who purchase or use services at Hotel Aryaduta Pekanbaru. Based on the formula by Hair et al., the sample size was determined to be 145 respondents using an accidental sampling technique. The primary data were collected through questionnaires distributed to consumers. The data analysis techniques employed included descriptive analysis and multiple regression analysis using SPSS software. The findings indicate that the variables of product, price, promotion, and process have a significant influence on the decision to stay, whereas place, people, and physical evidence do not show a significant effect. Theoretically, these results reinforce the concept that certain elements of the marketing mix play a dominant role in shaping consumer decision-making, and they contribute to the development of marketing theory, particularly within the hospitality industry. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Marketing Mix (7P), yang meliputi produk, harga, promosi, lokasi, orang, proses, dan bukti fisik, terhadap keputusan menginap pada Hotel Aryaduta Pekanbaru. Populasi dalam penelitian ini adalah seluruh konsumen yang melakukan pembelian atau menggunakan layanan di Hotel Aryaduta Pekanbaru. Berdasarkan rumus Hair et al., jumlah sampel ditetapkan sebanyak 145 responden dengan menggunakan teknik accidental sampling. Pengumpulan data penelitian menggunakan data primer yang diperoleh melalui kuesioner yang dibagikan kepada konsumen. Teknik analisis data yang digunakan meliputi analisis deskriptif dan analisis regresi berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan variabel produk, harga, promosi, dan proses berpengaruh signifikan terhadap keputusan menginap, sementara lokasi, orang, dan bukti fisik tidak memberikan efek signifikan. Implikasi teoritis temuan ini memperkuat konsep bahwa elemen bauran pemasaran tertentu memiliki peran dominan dalam membentuk keputusan konsumen, serta memberikan kontribusi terhadap pengembangan teori pemasaran khususnya pada industri perhotelan.
The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality Sailendra Sailendra; Etty Murwaningsari; Sekar Mayangsari; Murtanto Murtanto
International Journal of Applied Business and International Management Vol 5, No 1 (2020): April 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v5i1.762

Abstract

In this study, we aim to examine the influence of corporate governance on the audit quality of financial report moderated by benevolence. The research data consisted of 320 observations from 80 public listed companies in the manufacturing industry from 2013-2016. The research model has been tested using a data pool, with statistics on Structural Equalization Modeling - Partial Least Square (SEM-PLS). The results of the study get empirical evidence that corporate governance has a positive effect on audit quality. While benevolence as an independent variable has a negative impact on audit quality, however, benevolence as a moderating variable strengthens the influence of corporate governance on audit quality. Likewise, SIZE as control variables have a positive effect on audit quality, but ROA no impact on audit quality and LEV have a negative impact on audit quality. The result of this study have implications for investors, company management and regulators, that good corporate governance is inseparable from the benevolence of management in managing the company as a way to improve audit quality, is something essential and needs attention from all parties.
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