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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Modernisasi Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business UBS Jurnal Akuntansi dan Keuangan (JAK) Jurnal Arastirma Akuntansi'45 Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Unimus Journal of Ekonomics, Finance, and Management Studies
Rita Wijayanti
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Prophetic Accounting: Disquiet in the Era of Postmodernism Witono, Banu; Ariani, Rina Kurnia; Wijayanti, Rita
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14645

Abstract

This paper discusses accounting which is seen as a form of value-free ideology. This ideology will certainly follow the flow of thoughts and beliefs of the initiating figures. Moving on from the long journey of upheaval and struggles of western and eastern thought (orientalism vs occidentalism) as well as the dialectical dynamics of thinking among western nations (modernism vs postmodernism) in the realm of philosophy, sociology, methodology and even in practice. It is undeniable that the development of postmodernism in the western world has had a positive impact on the stretching of thinking of Muslim scientists and academics in formulating accounting that contains spiritual values of Divine and Prophethood. Accounting is more egalitarian and not gender biased. Accounting is able to stimulate human behavior into a condition of divine consciousness or God Consciousness as part of its “rebellion” over the reality of accounting that is developing in the capitalistic world.
The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry Wijayanti, Rita; Ariani, Kurnia Rina; Suyatmin, S
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.18061

Abstract

This research aims to determine the role of the corporate governance mechanism, which includes the board of commissioners, board of directors, audit committee, institutional ownership, and ownership concentration on enterprise risk management (ERM). The population in this study are banking companies listed on the Indonesia Stock Exchange from 2015 to 2019. Using purposive sampling resulted in 28 companies as the final sample during the 5-year observation period. This study uses multiple linear regression analysis techniques. The results showed that the board of directors, audit committee, institutional ownership, and ownership concentration positively and significantly affected ERM. In contrast, the board of commissioners was not proven.
The Effectiveness of The Sharia Supervisory Board’s Role: Study on The Islamic Banks in Indonesia Wijayanti, Rita; Falikhatun, Falikhatun
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14207

Abstract

This study aims to investigate the relationship between the characteristics and effectiveness of the Sharia Supervisory Board’s (SSB) role in Islamic Banks (IBs). To justify the qualitative study, legal documents, annual reports, books, journals, and previous research were examined. Eight SSB characteristics were also reviewed to see how they affected the effectiveness of the SSB’s role in 14 IBs in Indonesia. This study uses the characteristics of SSB as a whole so that it is sufficient to explain the effectiveness of the role of SSB in Islamic Banks. As an additional analysis, the SSB characteristics on SOE-owned IBs before and after the merger were also presented. The research findings show that the dual positions of SSB members and the lack of accounting and financial competence need the government's attention in setting the rules.
Pengaruh Struktur Kepemilikan Dan Atribut Spesifik Perusahaan Terhadap Ketepatan Waktu Pelaporan Internet Perusahaan (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia) Nita Putri Utami; Rita Wijayanti
Journal of Economics and Business UBS Vol. 12 No. 1 (2023): Regular Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i1.121

Abstract

Penelitian ini dilakukan untuk menguji pengaruh variabel kepemilikan asing, kepemilikan publik, ukuran perusahaan, leverage dan umur perusahaan terhadap Ketepatan Waktu Pelaporan Internet Perusahaan pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia tahun 2021. Populasi yang digunakan dalam penelitian ini sebanyak 576 perusahaan, sedangkan yang dijadikan obyek penelitian (sampel) yaitu sebanyak 279 perusahaan dan melalui outlier sebanyak 68 perusahaan, jadi sampel yang digunakan dalam penelitian sebanyak 211 perusahaan. Teknik penentuan sampel menggunakan metode purposive sampling. Pengujian hipotesis menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa kepemilikan saham publik dan ukuran perusahaan yang berpengaruh terhadap ketepatan waktu pelaporan internet perusahaan, sedangkan kepemilikan asing, leverage dan umur perusahaan tidak berpengaruh terhadap ketepatan waktu pelaporan internet perusahaan.
The Influence of Sustainability Report Disclosure on Financial Performance Yuniar, Madewi Arum Kusuma; Wijayanti, Rita
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.402

Abstract

In Indonesia, sustainability reports are increasingly recognized as a form of corporate commitment to the sustainability of the global economy. Several previous studies have shown that disclosure of sustainability reports can affect a company's financial performance, although the results still vary. In addition to sustainability reports, other factors can affect a company's financial performance, such as company size and leverage. This study uses the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, which is analyzed with the help of SmartPLS 4 software. This study uses a quantitative method with a causal-comparative approach to analyze the relationship between sustainability reports and company financial performance. The analysis used is multiple linear regression. The population used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The results of this study indicate that sustainability reports and company size affect financial performance (ROA), while leverage does not affect financial performance (ROA), and sustainability reports, leverage, and company size do not affect company value (Tobin's Q).
Factors Influencing Career Selection of Accounting Students as Public Accountants (Case Study on Accounting Students in Surakarta) Anwar Sholeh Ash Shidiq; Wijayanti, Rita
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.439

Abstract

This study investigates the factors influencing accounting students' career choice to become Public Accountants, focusing on students from universities in Surakarta. Using a quantitative approach, data were collected via an online questionnaire from 100 purposively selected students from the 2021 cohort onward. Six variables were examined: career exposure, self-competence, financial rewards, work environment, social values, and market factors. Results from multiple linear regression show that only self-competence and social values significantly influence students’ interest, while other factors such as financial rewards and work environment were not significant—possibly due to students’ limited exposure to real workplace conditions or misaligned expectations. Although the model passed validity and reliability tests, the limited sample scope may affect generalizability. Future studies should consider broader, randomized samples and incorporate qualitative methods to explore these dynamics more deeply.
Peran Karakteristik Komite Audit Terhadap Efektivitas Perencanaan Pajak Wisnu Widiyatama Pangestu Putra; Wijayanti, Rita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8526

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik komite audit terhadap perencanaan pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Sampel dipilih secara purposive dengan kriteria tertentu, dan data dianalisis menggunakan regresi linier berganda melalui software SPSS. Variabel independen dalam penelitian ini meliputi ukuran komite audit, keberagaman gender komite audit, keahlian komite audit dibidang keuangan dan akuntansi, frekuensi rapat komite audit, dan kompensasi komite audit, sedangkan perencanaan pajak diukur dengan Effective Tax Rate (ETR). Ukuran perusahaan dan leverage digunakan sebagai variabel kontrol. Hasil penelitian menunjukkan bahwa ukuran komite audit dan frekuensi rapat komite audit berpengaruh signifikan terhadap perencanaan pajak, yang mengindikasikan bahwa peran aktif dan keterlibatan komite audit dapat memperkuat pengawasan terhadap strategi perpajakan. Sementara itu, keberagaman gender komite audit, keahlian komite audit dibidang keuangan dan akuntansi, dan kompensasi komite audit tidak menunjukkan pengaruh signifikan terhadap perencanaan pajak.
Hubungan Tata Kelola, Pelaporan, Kelangsungan Usaha, dan Kepercayaan Investor Pada Sektor Perbankan Dewi Lestari; Rita Wijayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.9776

Abstract

This research aims to analyze the relationship among corporate governance, corporate reporting, going concern, and investor confidence in financial sector companies listed on the Indonesia Stock Exchange during the period 2019–2021. The data were processed using the Statistical Package for the Social Sciences (SPSS) version 25.0. This study uses secondary data obtained from companies’ annual financial reports. The sampling technique employed is purposive sampling, with a total of 41 companies meeting the criteria as observation units. The analytical methods include descriptive statistical analysis, classical assumption tests, multiple linear regression, model feasibility tests, and hypothesis testing. The results show that the variable of going concern has a significant influence on investor confidence, and corporate governance directly affects investor confidence. However, corporate reporting does not have a direct effect on investor confidence. Furthermore, corporate governance indirectly influences investor confidence through the mediation of going concern, while corporate reporting does not have an indirect effect on investor confidence through the same mediation.
Pengaruh Physical Capital, Human Capital, dan Structural Capital terhadap Profitabilitas, Produktivitas, dan Nilai Perusahaan Wijayanti, Rita
Prosiding University Research Colloquium Proceeding of The 7th University Research Colloquium 2018: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruhphysical capital, humancapital, dan structural capital terhadapprofitabilitas, produktivitas, dan nilai perusahaan. Sampel dalampenelitian ini adalah perusahaan perbankan yang terdaftar di BursaEfek Indonesia (BEI) tahun 2011-2015. Pengambilan sampeldilakukan dengan teknik purposive sampling, dengan hasil 100 sampeluntuk 5 tahun amatan. Data penelitian diperoleh dari laporan tahunanyang dipublikasikan perusahaan dan Indonesian Capital MarketDirectory (ICMD). Metode analisis data yang digunakan adalahanalisis regresi linier berganda, dibantu dengan program komputerEconomic Views (Eviews). Hasil penelitian menunjukkan bahwahuman capital dan structural capital berpengaruh positif terhadapproduktivitas yang diproksikan dengan Return On Assets (ROA),sedangkan physical capital, human capital, dan structural capitalmasing-masing tidakberpengaruh terhadap produktivitas yangdiproksikan dengan asset turnover (ATO) maupun nilai perusahaanyang diproksikan dengan Tobin?s Q.
Analisis Determinan Keputusan Perusahaan Melakukan Transfer Pricing Wijayanti, Rita
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of intangible assets, taxes, tunneling incentives, and bonus mechanisms on the company's decision to transfer pricing. This study uses secondary data available on the company's annual financial statements and can be accessed on the Indonesia Stock Exchange's website. The research population is manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. The sampling technique is done by using purposive sampling method, which produces a final sample of 112. The analytical method used is logistic regression analysis. The results of the analysis in this study indicate that tax variables have a positive effect on corporate transfer pricing decisions, while the other three variables such as intangible assets, tunneling incentives, and bonus mechanisms do not affect the company's decision to transfer pricing.
Co-Authors Abid, Muhammad Maslakul Alfandi Rico Yohanda Alifvia Ryadi Ningsih Almira Permata Ambar Yunita Nugraheni Anindya Dian Azhaari Ansori, Moh Anas Anwar Sholeh Ash Shidiq Ardiani Ika Sulistyawati Ariani, Rina Kurnia Arinda Herliana Arinda Herliana Aulia Nur Azahra Setiyadi Aurum, Mursalina Nanda Ayu Aris Diyanti Azhaari, Anindya Dian Baiti, Nurul Bakti Maulana Ikhsan Banu Witono Banu Witono, Banu Carina Diah Ayu Larasati Desnanda Setiawan Nurardi Devi Anisa Ramandani Devi Anisa Ramandani Dewi Lestari Dewi Lestari Dewita Puspawati Dewita Puspawati Dian Afifatusholikhah Diyanti, Ayu Aris Eka Kurniana Emi Erawati Fachriani, Galuh Fadila Nur Laili Falakhuddin, Muhammad Falikhatun Falikhatun, Falikhatun Fania Maulida Pangesti Farid Adi Prasetyo Fatwasari Soeratno Putri Ferdinar Bayu Setiaji Pratama Frichillia Elvira Agustina Hendraswati, Dita Nurlisa Heri Pratama Indah Mayasari Jamhari Jamhari Khasanah, Putri Azizah Nur Krisdiyanto Pujoningrum Krisna Wisnu Wardhana Kuntum Lathifatur Rosyidah Kurnia Rina Ariani Kurnia Rina Ariani Kurniawati, Yuwandira Laili, Fadila Nur Leonita Suryani Linda Rahmawati Lintang Kurniawati Lintang Kurniawati Lintang, Kurniawati Maria Cristina M. De los Santos Maulana, Fahmi Alief Moh Anas Ansori Monica Melati Mubarok, Afrizal Muhammad Falakhuddin Muhammad Raihan Naufal Muji Mulyani Mujiyati Mulyani, Muji N Nadila Nabiil Afifah Putri Setiawan Nadhiroh, Hilyatul Aini Nadila, N Nadilla Nur Azizah Nadilla Nur Azizah Nandya Putri Pratiwi Naufal, Muhammad Raihan Nindi Isra Sholatika Ningsih, Alifvia Ryadi Nita Putri Utami Novel Idris Abas Novitasari, Wayan Nur Kholis Nur Kholis Nurardi, Desnanda Setiawan Nurus Sa’adah Permata, Almira Pita Kurniasari Putri Utami, Nita Putri, Fatwasari Soeratno Rahmawati, Rizkika Putri Rasma Panji Setiawan Salma Anastasya Maharani Sara Senja Setyoko Sa’adah, Nurus Setiawan, Panji Rasma Setyo Nurwaini Shelawati Ariningsih Shinta Permata Sari Sholatika, Nindi Isra Sugihani, Nurul Sukmaningrum, Syntiana Dewi Suyatmin Suyatmin Suyatmin, S Vera Maulidina Wardhana, Krisna Wisnu Wayan Novitasari Wayan Novitasari Wibowo, Farrel Maulana Windi Amaliana Wisnu Widiyatama Pangestu Putra Yuniar, Madewi Arum Kusuma