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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Modernisasi Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) 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 Behavioral Accounting Journal 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 Current Studies in SDGs Journal of Current Studies in SDGs
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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Determinants of the interest of digital wallet among the accounting students Nandya Putri Pratiwi; Rita Wijayanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7014

Abstract

This study analyzes the factors that influence accounting students' interest in using digital wallets. The research adopts a quantitative approach, using survey data collected through questionnaires and analyzed with statistical methods, including multiple regression analysis in SPSS 21 and Microsoft Excel 2016. The independent variables studied include ease of use, perceived usefulness, and perceived risk, while the dependent variable is students' interest. The study found that all three factors significantly affect students' interest in digital wallets, with strong statistical evidence supporting the rejection of the null hypotheses. However, the study is limited by its small sample size and focus on a specific cohort of accounting students, which affects the generalizability of the results. Future research should explore additional variables and include a more diverse sample of students. Moreover, it is recommended that students enhance their understanding of digital wallets to better optimize their use in daily life.
Peran Kualitas Audit dalam Memoderasi Pengaruh Kebijakan Pembayaran Dividen terhadap Nilai Perusahaan Padya, Handini Nara; Wijayanti, Rita
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i3.7048

Abstract

Developments in the capital market require companies to enhance corporate value as a key indicator of performance and investment appeal. Dividend payment policies are often viewed as a positive signal by investors, while audit quality is expected to enhance the credibility of financial statements. However, the role of audit quality in strengthening the relationship between dividend policy and corporate value has yet to yield consistent results, particularly in the property and real estate sector. This study aims to examine and analyze the impact of dividend payment policies on corporate value and to test the moderating role of audit quality in this relationship among companies in the property and real estate subsectors listed on the Indonesia Stock Exchange during the 2020–2023 period. This study uses secondary data in the form of annual financial statements obtained from the Indonesia Stock Exchange, the companies’ official websites, and supported by data from IDN Financial. The research sample was determined using purposive sampling. The analytical methods used include descriptive statistics, classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple regression analysis. The results indicate that dividend payment policies have a significant effect on firm value. Audit quality does not moderate the relationship between dividend payment policies and firm value. This suggests that the market places greater emphasis on dividend payout decisions as a direct indicator of firm performance than on audit quality as a moderating variable.
Driving Green Innovation in Emerging Markets: The Impact of Commissioners’ Monitoring Competence With Audit Quality and Environmental Regulatory Pressure as Moderators Adi, Suyatmin Waskito; Wijayanti, Rita
Riset Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v11i1.17398

Abstract

This study aims to examine the effect of commissioners’ monitoring competence on green innovation, as well as the moderating roles of audit quality and environmental regulatory pressure (PROPER). Using a quantitative approach with panel data from Indonesian basic materials companies during 2020–2024, the study employs panel regression analysis. The results show that commissioners’ monitoring competence positively affects green process innovation and marginally affects green product innovation. PROPER significantly enhances both types of green innovation, while audit quality strengthens the relationship between monitoring competence and green innovation. These findings highlight the importance of governance and external pressure in promoting sustainable innovation.
Sustainability Disclosure Practices in Islamic Banking: Do Audit Committees Matter for SDG 16? Rita Wijayanti; Doddy Setiawan; Y. Anni Aryani; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.159

Abstract

Objective: To examine the influence of audit committee (AC) characteristics on the level of sustainability disclosure in Islamic Banks (IBs) listed on the Indonesia Stock Exchange during the period 2012–2021. Method: Employing a quantitative approach using purposive sampling to obtain 13 Islamic banks, resulting in 122 unbalanced panel data observations. Secondary data were collected from annual reports available on each bank’s official website. Sustainability disclosure items were adopted from Jan et al. (2019) and measured using content analysis techniques. The hypotheses were tested using panel data regression with the random effects model. Results: The findings indicate that Islamic banks disclosed only approximately 27% of the sustainability information expected. Furthermore, the number of audit committee members and audit committee independence significantly influenced sustainability disclosure practices, suggesting that effective oversight mechanisms encourage greater transparency regarding sustainability performance. Novelty: Extending the literature on sustainability disclosure by providing empirical evidence from Islamic banking institutions in Indonesia over a ten-year period, highlighting the critical role of audit committee characteristics, particularly committee size and independence, in strengthening transparency and accountability practices aligned with SDG 16 (Peace, Justice and Strong Institutions).
Sustainability Disclosure Practices in Islamic Banking: Do Audit Committees Matter for SDG 16? Rita Wijayanti; Doddy Setiawan; Y. Anni Aryani; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.159

Abstract

Objective: To examine the influence of audit committee (AC) characteristics on the level of sustainability disclosure in Islamic Banks (IBs) listed on the Indonesia Stock Exchange during the period 2012–2021. Method: Employing a quantitative approach using purposive sampling to obtain 13 Islamic banks, resulting in 122 unbalanced panel data observations. Secondary data were collected from annual reports available on each bank’s official website. Sustainability disclosure items were adopted from Jan et al. (2019) and measured using content analysis techniques. The hypotheses were tested using panel data regression with the random effects model. Results: The findings indicate that Islamic banks disclosed only approximately 27% of the sustainability information expected. Furthermore, the number of audit committee members and audit committee independence significantly influenced sustainability disclosure practices, suggesting that effective oversight mechanisms encourage greater transparency regarding sustainability performance. Novelty: Extending the literature on sustainability disclosure by providing empirical evidence from Islamic banking institutions in Indonesia over a ten-year period, highlighting the critical role of audit committee characteristics, particularly committee size and independence, in strengthening transparency and accountability practices aligned with SDG 16 (Peace, Justice and Strong Institutions).
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.
PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH: PERAN FAKTOR KEUANGAN DAN TATA KELOLA Muhammad Fikri Falih Hidayatullah; Rita Wijayanti
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2t7vgm64

Abstract

Penelitian bertujuan menganalisis pengaruh likuiditas, leverage, kepemilikan institusional, komite audit, dan ukuran dewan komisaris terhadap pengungkapan Islamic Social Reporting pada bank umum syariah di Indonesia periode 2021-2024. Analisis mengaplikasikan pendekatan kuantitatif dengan jenis data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan yang dipublikasikan melalui situs resmi masing-masing bank serta Otoritas Jasa Keuangan. Teknik pengambilan sampel melalui teknik purposive sampling sehingga diperoleh sampel sebanyak 13 bank umum syariah selama 4 tahun periode penelitian sehingga mendapatkan 52 data observasi. Data observasi yang diolah dalam penelitian sebanyak 47 data. Analisis data memanfaatkan regresi linier berganda. Temuan menginformasikan bahwasanya likuiditas, leverage, komite audit, dan ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. Sementara itu, kepemilikan institusional berpengaruh negatif terhadap pengungkapan Islamic Social Reporting.
DETERMINANT OF THE AMOUNT OF RELATED PARTY TRANSACTION: INFLUENCES TAX EXPENSE AND INSTITUTIONAL OWNERSHIP Monica Melati; Rita Wijayanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6 No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5250

Abstract

The main purpose of this research is to investigate the impact of related party transactions (RPT) which is related to sales and expenses and institutional ownership on tax expenses. The sampling technique is purposive sampling and the amount of population is 227 consumer goods companies Based on this research population is the listed company of consumer the industry on the Indonesia Stock Exchange with a total sample of 48 and the period of observation years in 2017-2020. This study method uses quantitative methods with a hypothesis test panel data regression analysis tools using IBM SPSS Statistics 26 and the proceeds exhibit that tax expenses of the previous year do not have an influence on the amount related party transactions to sales expense (RPTSE) Related party transactions are comparatively complex on the other side of that, institutional ownership ensures inspections of these transactions then shows institutional variables have an influence on related party transactions related to sales and expense (RPTSE).
Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2020-2024 Yusuf Purbo Laksono; Rita Wijayanti
BAJ: Behavioral Accounting Journal Vol. 9 No. 1 (2026): January-June 2026
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v9i1.457

Abstract

Kinerja perbankan komersial tidak hanya dipengaruhi oleh faktor eksternal perusahaan seperti kondisi ekonomi atau regulasi, akan tetapi juga sangat dipengaruhi oleh struktur internal dan karakteristik dari dewan direksi. Oleh sebab itu, pemilihan dan pengelolaan dewan direksi yang tepat merupakan salah satu aspek penting dalam kebijakan perusahaan perbankan yang berhubungan langsung dengan kinerja perusahaan. Studi ini bertujuan untuk menganalisis pengaruh karakterisitik dewan direksi yang meliputi ukuran, frekuensi rapat, remunerasi, keberagaman gender, keberagaman kebangsaan, dan latar belakang pendidikan dewan direksi terhadap kinerja perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda, melibatkan 40 perusahaan bank komersial sebagai sampel dari 47 populasi perusahaan perbankan yang terdaftar di Bursa Efek Indonesia yang pengamatannya dilakukan selama periode 2020-2024. Data yang diperlukan dalam penelitian ini dikumpulkan dari laporan tahunan perusahaan dan laporan keuangan tahunan yang telah diaudit. Hasil analisis menunjukkan bahwa ukuran dan remunerasi dewan direksi berpengaruh signifikan positif terhadap kinerja perusahaan, sedangkan keberaganan kebangsaan dewan direksi berpengaruh signifikan negatif terhadap kinerja perusahaan. Sementara itu, frekuensi rapat, keberagaman gender, dan latar belakang pendidikan dewan direksi tidak berpengaruh signifikan terhadap kinerja perusahaan. Temuan ini menunjukkan bahwa optimalisiasi jumlah dan kompensasi dewan direksi menjadi faktor penting dalam meningkatkan performa perusahaan, namun keterlibatan direktur asing perlu dievaluasi secara kritis.
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 Arinda Herliana Aulia Nur Azahra Setiyadi Aurum, Mursalina Nanda Ayu Aris Diyanti Azhaari, Anindya Dian Baiti, Nurul Bakti Maulana Ikhsan Banu Witono Carina Diah Ayu Larasati Desnanda Setiawan Nurardi Devi Anisa Ramandani Dewi Lestari Dewita Puspawati Dian Afifatusholikhah Diyanti, Ayu Aris Doddy Setiawan 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 Maria Cristina M. De los Santos Maulana, Fahmi Alief Moh Anas Ansori Monica Melati Mubarok, Afrizal Muhammad Falakhuddin Muhammad Fikri Falih Hidayatullah 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 Padya, Handini Nara 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 Waskito Adi Suyatmin, S Taufiq Arifin Vera Maulidina Wardhana, Krisna Wisnu Wayan Novitasari Wayan Novitasari Wibowo, Farrel Maulana Windi Amaliana Wisnu Widiyatama Pangestu Putra Y. Anni Aryani Yuniar, Madewi Arum Kusuma Yusuf Purbo Laksono