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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 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 Journal of Islamic Accounting and Finance Research Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Abdimas Sangkabira ETNIK : Jurnal Ekonomi dan Teknik Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Trisakti Jurnal Dinamika Akuntansi E-Jurnal Akuntansi
Badingatus Solikhah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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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.
The Link Between ESG Reporting Quality and Accounting Measures of Firm-Level Performance Solikhah, Badingatus; Weng, Pei-Yu
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.1634

Abstract

Purpose: Sustainability reports and integrated information e.g. ESG reports, are utilized by stakeholders for various decision-making processes. Using Taiwan setting, this study examines the effect of ESG reporting quality, including ESG Score, ESG Rating, and ESG Ranking, on financial performance. Method: We employ 6,386 firm-year observations from Taiwanese non-financial listed companies to test the hypotheses. We investigate the relationship between ESG reporting quality and the financial performance of operating and market indicators at the firm level. We analyze ESG reporting components using the same pattern and perform two kinds of robustness checks, include Covid-19 period check and industry effect testing. Result: Empirical evidence demonstrates a positive effect on ESG reporting toward Tobin's Q and is robust in some testing, suggesting that ESG information has valuation implications.  In addition, ESG Rating provides the greatest contribution to operating performance and market performance as measured using Tobin's Q. Novelty: This study provides current empirical evidence on the relationship between ESG reporting quality and firm-level financial performance, going beyond conventional metrics such as Tobin's Q to incorporate a wider range of variables. This work explores various measures of ESG reporting, including ESG Score, ESG Rating, and ESG Ranking. Beyond a single metric, this comprehensive analysis of ESG reporting has numerous implications for firm performance.
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.
Understanding Transfer Pricing Behavior : The Influence of Tax Minimization, Bonuses, and Debt Covenants under Board Tenure Moderation Musyarofah, Azhaar; Solikhah, Badingatus
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.5152

Abstract

This study examines the influence of debt covenants, tax minimization, and bonus mechanisms on transfer pricing, with board tenure as a moderating variable. A quantitative approach is applied using secondary data from non-financial companies listed on the Indonesia stock Exchange during 2020-2024. The sample is selected through purposive sampling and consists 3.723 firm-year observations. Data analysis uses descriptive statistics, panel regression and Moderated Regression Analysis (MRA), processed with Eviews. The findings show that tax minimization and bonus mechanisms have a positive and significant effect on transfer pricing, indicating that managers tend to use transfer pricing strategies when they are motivated to reduce taxes or when compensation structures encourage such practices. In contrast, debt covenants do not significantly affect transfer pricing, suggesting that creditor monitoring does not strongly restrict managerial decisions related to internal pricing policies. The result further reveal that board tenure does not moderate the effect of debt covenant, tax minimization, pr bonus mechanisms on transfer pricing. Overall, this study concludes that managerial incentives and compensation-driven motives play a bigger role in shaping transfer practices compared to monitoring mechanisms such as debt agreements or board tenure. These findings provide insights for regulators, investors, and companies on understanding the internal factors that drive transfer pricing behavior in Indonesia firms. 
Strategic Determinants of Transfer Pricing in Indonesian Non-Financial Firms Imar Ardeliani; Badingatus Solikhah
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p16

Abstract

This study aims to analyze the effect of intangible assets, tax minimization, capital intensity, and corporate governance on transfer pricing in non-financial companies in Indonesia. Panel analysis with a fixed effects model was used with a sample of 4,220 observations. The results show that intangible assets and capital intensity increase the tendency for transfer pricing, while stronger corporate governance is able to suppress it. Meanwhile, tax minimization is not proven to have a significant effect. These findings confirm that asset structure and the effectiveness of internal oversight are more dominant than tax motivation.
Accounting Conservatism: Growth, Ownership, Distress, and Governance Interaction Amanda Hermannisa; Badingatus Solikhah
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3485

Abstract

This study examines the relationship between accounting conservatism in Indonesian non-financial firms and growth opportunity, managerial ownership, and financial distress, addressing conflicting findings in prior research and governance differences. Good Corporate Governance is used as a moderating mechanism to understand its effect on financial reporting. Using 8,440 firm-year observations from companies listed on the Indonesia Stock Exchange from 2015 to 2024, accounting conservatism is measured by the difference between net income and operating cash flow. Panel regression models assess direct effects and the moderating role of GCG, represented by board size and independent directors. Data from Refinitiv are analyzed through regression, correlation, descriptive statistics, and interaction terms. Results indicate growth opportunity, managerial ownership, and financial distress positively affect accounting conservatism. GCG moderates these relationships: independent members reduce the effect of  financial distress, while larger boards and more independent members strengthen managerial ownership impact and weaken that of growth opportunity.
Co-Authors Adiba, Rara Afid Nurochman, Afid Agung Yulianto Agung Yulianto Agus Wahyudin Agustine Dwianika Ali, Shujahat Amanda Hermannisa Anna Kania Widiatami Deni Dwi Aryani Devita, Hanik EDI SARWONO Estu Ratnasari Fitriana, Ratna Hastuti, Dila Dwi Husnurrosyidah, Husnurrosyidah Ida Ayu Putu Sri Widnyani Ida Nur Aeni Ida Nur Aeni, Ida Nur Ikhsan, Sukardi Ikhsan, Sukardi Imar Ardeliani 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 Musyarofah, Azhaar Nastiti Rahayuni Nisak, Choirun Novianne Devy, Arienda Nurdian Susilowati Nuryana Nainggolan, Nuryana 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 Weng, Pei-Yu Winarsih, Arga Mustika Winarsih, Arga Mustika Yanti, Atik Nur Fajar