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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Glosains: Jurnal Sains Global Indonesia
Wiwik Pratiwi
Sekolah Tinggi Ilmu Ekonomi YAI
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI AUDITOR, DAN SKEPTISME PROFESIONAL TERHADAP AUDIT JUDGMENT Wiwik Pratiwi; Dhona Nadiya Pratiwi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.932 KB) | DOI: 10.31258/jc.1.2.239-253

Abstract

This research aims to test and analyze empirically the effect of auditor experience, auditor independence, and professional skepticism on audit judgment. Respondents in this research was the auditors who work in Public Accountant Office (KAP) in Central Jakarta area. The data collection method uses a questionnaire. The number of auditors that sampled in this research were 140 respondents from 20 Public Accountant Office (KAP) in Central Jakarta. The sampling technique used is convenience nonprobability sampling. Testing instruments were analyzed using validity and reliability tests. The classical assumption test used normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique in this research is multiple linear regression with SPSS version 24. The results of this research showed that the Auditor's Experience, Auditor Independence, and Professional Skeptism have a positive and significant influence on Audit Judgment
Factors Influencing the Determination of Transfer Pricing That Moderates Inflation: Evidence from Multinational Manufacturing Companies Listed on the Indonesia Stock Exchange (2017–2024) Asna Damayanti; Wiwik Pratiwi; Irzan Syahrial
Glosains: Jurnal Sains Global Indonesia Vol. 7 No. 2 (2026): Glosains: Jurnal Sains Global Indonesia
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/glosains.v7i2.744

Abstract

Background: This paper examines how corporate income tax, leverage, exchange rates, company size, profitability, and bonus mechanisms affect transfer pricing decisions. Inflation is included as a moderating variable. This study analyzes the interaction of these factors in the transfer pricing behavior of Indonesian multinational companies. Objective: The aim of this study was to examine the relationships among various financial and macroeconomic determinants affecting transfer pricing, with inflation acting as a moderating factor. Methods: Panel data regression and Moderated Regression Analysis (MRA)-based quantitative frameworks were used. The sample includes 19 multinational companies listed on the Indonesia Stock Exchange between 2017 and 2024, with a total of 152 observations. After specification testing, the random-effects model was selected as the best estimator for this study. Results: This study reveals that corporate income tax schemes and bonus mechanisms have a significant negative effect on transfer pricing. On the other hand, leverage, exchange rates, company size, and profitability do not partially affect transfer pricing. Transfer pricing behavior is largely explained by the independent variables. This research is characterized by the use of inflation as a moderating variable. Furthermore, the moderation analysis shows that inflation is a quasi-moderating factor that weakens the effect of corporate income tax. In contrast, inflation does not weaken the effects of leverage, exchange rates, company size, profitability, or the effectiveness of bonus mechanisms. Conclusion: These findings underscore the importance of fiscal pressures and managerial incentives in determining transfer pricing behavior, even across different macroeconomic environments.
FACTORS THAT INFLUENCE COMPANY SUSTAINABILITY Wiwik Pratiwi; Tikkos Sitanggang; Azahra Pratiwi Putri
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1296

Abstract

This study aims to examine the effect of Green Manufacturing, Green Advertising and Environmental performance as measured by PROPER ratings on Corporate Sustainability as measured by the spread of Sustainability Report as measured by the GRI standard. In this study using secondary data, the population in the study were 125 companies which were manufacturing companies and the sample in this study using purposive sampling method there were 50 samples of company data that met the sample criteria obtained using certain criteria in PROPER participating companies listed on the IDX for the 2019-2023 period. The statistical method used in this research is panel data regression analysis, using the Eviews 13 measuring tool. The results in this study indicate that green manufacturing has a positive and significant effect on corporate sustainability, and environmental performance have a positive and insignificant effect on corporate sustainability. Meanwhile, green advertising has a negative and insignificant effect on company sustainability. The difference is that previous researchers used the Green Accounting variable, while this study uses the Green Manufacturing variable on Corporate Sustainability and this study using a dummy variable proxy for companies that disclose environmentally friendly production systems. The three factors jointly influence corporate sustainability, indicating that a holistic approach that includes various green aspects is more effective in encouraging corporate sustainability. Therefore, managers need to adopt a holistic sustainability strategy, ensuring good integration between various green aspects to achieve better sustainability and increase consumer confidence.
Co-Authors Asna Damayanti Azahra Pratiwi Putri Dhona Nadiya Pratiwi Irzan Syahrial Tikkos Sitanggang