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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Abdimas Jurnal Akuntansi dan Perpajakan Accounting Analysis Journal Jurnal Kajian Akuntansi SENTRALISASI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi Journal of Islamic Accounting and Finance Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Abdimas Sangkabira ETNIK : Jurnal Ekonomi dan Teknik Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Trisakti Mutiara : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Dinamika Akuntansi
Badingatus Solikhah
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ANALISIS KECURANGAN LAPORAN KEUANGAN MELALUI FRAUD HEXAGON THEORY Kusumosari, Larassanti; Solikhah, Badingatus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.472 KB) | DOI: 10.32670/fairvalue.v4i3.735

Abstract

Financial statements are statements made by company to convey the financial condition,performance, and company’s operational activities aimed at the users of financialstatements as decision-making. The purpose of this study is to analyze fraudulentfinancial statements through fraud hexagon theory, that measured with financial targets,CEO education, political connections, state-owned enterprises, ineffective monitoring,rationalization and CEO duality. The samples of this study consist of 106 companieslisted on the Indonesia Stock Exchange (IDX) in 2014-2018. This study uses data panelregression analysis technique with EViews10. The results of this study show thatfinancial targets, state-owned enterprises, ineffective monitoring, political connections,rationalization, and CEO duality have a significant effect. Meanwhile, CEO educationhave no effect on fraudulent financial statements. Based on this study, the companiesshould report financial statements that describe the real conditions. Further research isrecommended to add other proxies to measure the elements in fraud hexagon theory
Corporate Responsibility for Water Disclosure in Improving Environmental Transparency: A Case Study of ASEAN Countries Putri, Tiara Tirta Andrissa; Wahyuningrum, Indah Fajarini Sri; Solikhah, Badingatus
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 22, No 2 (2025): July 2025
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/presipitasi.v22i2.633-646

Abstract

This study analyzes water disclosures by leading ASEAN manufacturing firms regarding corporate social responsibility (CSR). The ASEAN region faces considerable environmental challenges, especially in managing water resources, which are increasingly critical owing to the rapid growth of manufacturing sector companies. Purposive sampling was used to analyze 176 secondary data units from sustainability and annual reports of companies listed on the stock exchanges of Indonesia, Malaysia, Singapore, Thailand, and the Philippines between 2020 and 2023. The variables studied include gender diversity, board meeting frequency, government ownership, profitability, and company size. The results show that only gender diversity significantly affects the exposure to water. Moderation regression analysis indicates that the CSR Committee strengthens the influence of company size but weakens the influence of other variables. This study makes a theoretical contribution by offering actual data on the intricate function of the CSR Committee in reducing the impact of corporate governance traits on water disclosure. The practical implication is that companies can improve the effectiveness of CSR committees, and the government can formulate policies that encourage sustainable water management through good corporate governance.
PENINGKATAN KAPASITAS PENYUSUNAN KEBIJAKAN AKUNTANSI BERBASIS SAK EP PADA BUMD Solikhah, Badingatus; Dwianika, Agustine; Sarwono, Edi
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i1.2405

Abstract

Penerapan Standar Akuntansi Keuangan Entitas Privat (SAK EP) secara efektif mulai 1 Januari 2025 menjadi tantangan bagi entitas non-publik seperti Badan Usaha Milik Daerah (BUMD). Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendampingi PT Taman Satwa Semarang dalam proses transisi menuju penerapan SAK EP, melalui pendekatan sosialisasi, pelatihan teknis, dan pendampingan penyusunan kebijakan akuntansi. Materi meliputi struktur 35 bab SAK EP, fokus pada pelaporan keuangan, pengakuan dan pengukuran aset serta liabilitas, perlakuan atas aset biologis, serta penyederhanaan akuntansi sewa dan imbalan kerja. Hasil pengabdian menunjukkan peningkatan literasi akuntansi tim internal, terbentuknya kebijakan akuntansi yang berbasis SAK EP, serta tumbuhnya kesadaran manajerial akan pentingnya pelaporan yang transparan dan sesuai standar. Kegiatan ini mendorong kesadaran manajemen akan pentingnya kepatuhan standar dan memperkuat kesiapan tim dalam menghadapi audit eksternal.
Pengaruh Tekanan Anggaran Waktu, Konflik Peran, dan Ambiguitas Peran Terhadap Perilaku Disfungsional Audit Novianne Devy, Arienda; Solikhah, Badingatus
Jurnal Etnik: Ekonomi-Teknik Vol 1 No 5 (2022): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v1i5.77

Abstract

The aims of this quantitative research is to testing the effect of time budget pressure, role conflict, and role ambiguity on dysfunctional audit behavior at APIP in the Central Java Provincial Inspectorate. All of APIP employees that totaling 63 peoples became the population, and 61 of them were taken as samples with saturated sampling method. The data were collected using questionnaire, observation, and documentation methods. Data analysis was carried out descriptively and inferentially used the Smart PLS 3.0 model. The results showed that the effect of time budget pressure on dysfunctional audit behavior was significant with a path coefficient of +0,255 and a probability value (p) 0,003 < 0,05. Then the effect of role conflict on dysfunctional audit behavior was significant with a path coefficient of +0,433 and a probability value (p) 0,000 < 0,05. And the effect of role ambiguity on dysfunctional audit behavior was significant with a path coefficient of +0,303 and a probability value (p) 0,008 < 0,05. So it can be concluded that the factors influenced the dysfunctional audit behavior of APIP at the Central Java Provincial Inspectorate is time budget pressure, role conflict, and role ambiguity.
Mampukah Kinerja Keuangan Memediasi Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Modal Intelektual? Rahayuni, Nastiti; Solikhah, Badingatus; Wahyudin, Agus
Jurnal Kajian Akuntansi Vol 2 No 1 (2018): JUNI 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i1.1243

Abstract

ABSTRAKTujuan dari penelitian ini untuk mengetahui pengaruh mekanisme Corporate Governance terhadap pengungkapan modal intelektual melalui kinerja keuangan sebagai variabel intervening. Populasi penelitian ini adalah 137 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Metode pemilihan sampel yang digunakan adalah purposive samplingdan terpilih 124 unit analisis. Teknik analisis data menggunakan analisis jalur (path analysis) dengan alat bantu IBM SPSS 21.Hasil penelitian menujukkan bahwa kepemilikan manajerial dan proporsi komisaris independen tidak berpengaruh langsung terhadap pengungkapan modal intelektual, sedangkan kepemilikan institusional, ukuran komite audit, dan kinerja keuangan berpengaruh positif terhadap pengungkapan modal intelektual. Hasil juga menunjukkan bahwa kinerja keuangan mampu menjembatani pengaruh tidak langsung antara kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, dan ukuran komite audit terhadap pengungkapan modal intelektual.  ABSTRACTThe aim of this study to test the effect of Corporate Governance Mechanism on the Intellectual Capital Disclosure through Financial Performance as intervening variable. The population of this paper is 137banking companies listed on the Indonesian Stock Exchange in 2011 to 2014.The sampling technique used a purposive sampling and produced124unit analyses.The data was analizedusing path analysis with IBM SPSS software version 21.The result of this paper indicated that the manajerial ownership and proportion of independent commisioner does not affect the Intellectual Capital Disclosure directly, but institusional ownership, audit committee size, and financial performance have positive effecton Intellectual Capital Disclosure. On the other hand, the result show that financial performance is able to mediate the indirect effect of manajerial ownership, institusional ownership, proportion of independent commisioner, and audit committee on Intellectual Capital Disclosure. Keywords : Intellectual Capital Disclosure, Corporate Governance, Financial Performance
MODERATING ROLE OF BOARD INDEPENDENCE IN THE EFFECT OF TAXES, DEBT COVENANT, AND OWNERSHIP STRUCTURE ON TRANSER PRICING Adiba, Rara; Solikhah, Badingatus
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4971

Abstract

Transfer pricing practices continue to be a challenge in many countries because they often conflict with applicable tax laws and are frequently used to reduce the tax burden that should be paid. This study aims to examine how taxes, debt covenants, and ownership structure influence transfer pricing practices, as well as how board independence acts as a moderating variable. The analysis was conducted using a quantitative method, with secondary data obtained from company financial reports accessed through the Indonesia Stock Exchange (IDX) website and the Refinitiv database. The sample includes 844 non-financial companies listed on the IDX between 2020 and 2024, resulting in 4,220 observation units. Additionally, this research considers company size as a control variable. The results show that taxes and debt covenants positively influence transfer pricing, while ownership structure has a negative impact. The role of board independence does not significantly moderate the relationship between these variables and transfer pricing. Based on these findings, companies are advised to increase foreign and institutional ownership to reduce transfer pricing practices that could pose long-term risks. The novelty of this study lies in its broader data coverage, including all non-financial companies in Indonesia, to evaluate the influence of board independence more generally within the context of national corporate governance.
APAKAH PERTUMBUHAN PERUSAHAAN MEMODERASI PRAKTIK KEBERLANJUTAN, KEPEMILIKAN INSTITUSIONAL, DAN KESULITAN KEUANGAN AKIBAT PENGHINDARAN PAJAK PERUSAHAAN? Putri Anasyah, Abela; Solikhah, Badingatus
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.229-244

Abstract

Corporate Tax Avoidance (CTA) remains a critical issue in developing countries such as Indonesia, where fiscal capacity heavily depends on corporate tax compliance. Prior studies examining the roles of CSR Disclosure (CSRD), Institutional Ownership (IOW), and Financial Distress (FD) on CTA report inconsistent findings and are predominantly limited to specific industries. Addressing this gap, this study investigates the relationships between CSRD, IOW, and FD on CTA, while incorporating Firm Growth (FG) as a moderating variable within a comprehensive cross-industry framework. Using secondary data from Refinitiv, this study analyzes 4,066 firm-year observations of all non-financial firms listed on the IDX 2020-2024. FEM regression is employed. The findings reveal that CSRD and FD are significantly positively associated with higher CTA, whereas IOW significantly constrains CTA. FG as a moderator significantly weakens the positive relationship of FD-CTA, but does not moderate CSRD or IOW effects. Robustness tests confirm result stability. Using a large cross-industry sample in a developing country, this study reduces sectoral bias in prior research. This study contributes it extends agency theory by showing that firm growth conditions distress-driven CTA.
THE IMPACT OF OWNERSHIP, DEBT COVENANTS, AND TAX BURDEN ON TRANSFER PRICING: EVIDENCE OF INSTITUTIONAL OWNERSHIP AS A MODERATOR Rizki Maneges, Gladis; Solikhah, Badingatus
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.24818

Abstract

Transfer pricing is a crucial issue in profit allocation, corporate governance of multinational firms, and tax management. This study examines how foreign ownership, debt covenants, and corporate tax burden affect transfer pricing, using institutional ownership as a moderating variable. Using moderated regression analysis, the sample comprises 4,083 firm-year observations of non-financial firms registered on the Indonesia Stock Exchange between 2020 and 2024. The results of this study indicate a positive effect of foreign ownership, debt agreements, and corporate tax burden on transfer pricing. Institutional ownership does not moderate the effect between debt covenants and transfer pricing, but weakens the effect between foreign ownership and corporate tax burden on transfer pricing. These findings suggest that transfer pricing practices are related to ownership structure, financial pressures, and tax incentives, with internal governance mechanisms potentially acting as moderators. This study extends agency theory and positive accounting theory by offering practical insights for regulators in strengthening oversight mechanisms for multinational corporations.
HOW TAX AVOIDANCE, TAX RISK, AND FINANCIAL DECISIONS SHAPE FIRM VALUE IN INDONESIA UNDER SALES GROWTH MODERATION Anggraeny, Dian; Solikhah, Badingatus
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.792

Abstract

The valuation impact of corporate tax behavior remains inconclusive in prior research, particularly in emerging markets, where institutional quality, transparency, and investor sophistication differ from developed economies. This research investigates the impact of tax avoidance, tax risk, capital structure, and dividend policy on firm value, while also exploring how sales growth may moderate these associations. Using panel data on non-financial companies listed in Indonesia from 2020 to 2024, the initial dataset covered 4,250 firm-year observations (850 firms over five years). After applying data availability and screening criteria, the final sample consisted of 2,471 firm-year observations. The study employs a fixed effects regression model to control for firm-specific heterogeneity and tests eight hypotheses. The findings show that tax avoidance and tax risk do not significantly affect firm value, while capital structure increases firm value, and dividend policy shows a negative effect. Sales growth strengthens the negative effect of tax avoidance and reinforces the positive effects of capital structure and dividend policy. Overall, financing and payout policies appear more influential in firm valuation than tax behavior, while growth conditions provide an important contextual influence in emerging markets.
FIRM REPUTATION UNDER PRESSURE: ESG CONTROVERSIES, BOARD GOVERNANCE, AND THE MODERATING ROLE OF ESG PERFORMANCE IN ASEAN-5 Zulfani, Anisa; Solikhah, Badingatus
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.819

Abstract

This study aims to analyze the impact of ESG controversies, board independence, and gender diversity on corporate reputation in the ASEAN-5 region, as well as to evaluate the moderating role of ESG performance in this relationship. This study uses 2,896 observations of non-financial companies during the period 2020–2024 and applies panel data regression with the Fixed Effects Model and PCSE. The results show that ESG controversies have a significant negative effect on corporate reputation, board independence has a significant positive effect, while gender diversity has a significant negative effect. The moderation analysis indicates that ESG performance mitigates the negative impact of ESG controversies, weakens the positive influence of board independence, and strengthens the relationship between gender diversity and corporate reputation. Robustness tests confirm the consistency of the results. Overall, these findings show that the influence of board characteristics and ESG controversies on corporate reputation is affected by the level of ESG performance.
Co-Authors Adiba, Rara Aditya Arya Mahardhika Afid Nurochman, Afid Agung Yulianto Agung Yulianto Agus Wahyudin Agustine Dwianika Ali, Shujahat Anna Kania Widiatami Azhaar Musyarofah Deni Dwi Aryani Devita, Hanik Dewi Khofsoh Dian Anggraeny Dila Dwi Hastuti EDI SARWONO Estu Ratnasari Fitriana, Ratna Husnurrosyidah, Husnurrosyidah Ida Ayu Putu Sri Widnyani Ida Nur Aeni Ida Nur Aeni, Ida Nur Ikhsan, Sukardi Ikhsan, Sukardi Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Intan Pradita Irawati, Sheila Anatasia Irawati, Sheila Anatasia Ischazilatul Amaliyah Kiswanto - Krisnawanto, Kurniawan Kusumosari, Larassanti Kuswoyo, Adistya Lestari, Jihan Lutviana Nur Hakiki Nastiti Rahayuni Novianne Devy, Arienda Nurdian Susilowati Nuryana Nainggolan, Nuryana Pei-Yu Weng Putri Anasyah, Abela Putri, Tiara Tirta Andrissa Putri, Yuthika Rani Putri, Yuthika Rani Rahayuni, Nastiti Ratna Fitriana Risna Ade Tarantika Rizki Maneges, Gladis Sara Monica Simarmata, Sara Monica Setiami, Nurul Dwi Siti Amaroh Sukardi Ikhsan Trisni Suryarini Winarsih, Arga Mustika Winarsih, Arga Mustika Yanti, Atik Nur Fajar Zulfani, Anisa