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All Journal Jurnal Ekonomi Akuntansi Krida Wacana EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Ilmiah Wahana Akuntansi Ganaya: Jurnal Ilmu Sosial dan Humaniora SENTRALISASI Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi dan Keuangan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Muara Ilmu Ekonomi dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Dinasti International Journal of Education Management and Social Science Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Educoretax Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi Jurnal Magister Akuntansi Trisakti IIJSE Jurnal Akuntansi E-JURNAL AKUNTANSI
Estralita Trisnawati
Universitas Tarumanagara
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DO COMPANY FUNDAMENTALS AFFECT GOING CONCERN AUDIT OPINION? Firmansyah, Amrie; Ngesthi, Priscilla Oliviane; Agustin, Ricy Dwi; Trisnawati, Estralita
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.216

Abstract

Essential information from the company indicates potential and existing investors in investing their funds. Through these indicators, shareholders can analyze the company's sustainability in the future so that this information can be used in investments. However, companies are only sometimes at their best. Thus, this study determines the effect of profitability, operating cash flow, and liquidity on going concern audit opinion. This study employs data from transportation companies listed on the Indonesia Stock Exchange/IDX from 2019 to 2021. The sample selection technique employed in this study is purposive sampling, with 47 observations. The test employed in this study is the logistic regression. This study concludes that profitability and liquidity are not associated with going concern audit opinion, while operating cash flow is negatively associated with going concern audit opinion. This study suggests that operating cash flow is essential information that can be an early indication of risk mitigation that must be carried out for the company’s going concern.
The effect of tax knowledge and tax awareness on taxpayer compliance with e-filing as a moderating variable Sonny, Sonny; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1696

Abstract

This study investigates the influence of tax knowledge and tax awareness on taxpayer compliance, with e-filing examined as a moderating variable. Data were collected through questionnaires from 96 individual taxpayers registered at the North Batam Pratama Tax Office (KPP Pratama Batam Utara). The research employed a quantitative associative approach with a causal design, and the data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 3. The results reveal that tax knowledge has a negative effect on taxpayer compliance, while tax awareness has a positive effect. Furthermore, e-filing moderates these relationships in different ways: it weakens the negative effect of knowledge by simplifying reporting procedures, but it also reduces the direct influence of awareness as compliance becomes more associated with technological convenience. These findings underscore the relevance of the Theory of Planned Behavior in explaining compliance behavior, while also highlighting the role of technology in reshaping compliance dynamics. Future studies are encouraged to incorporate broader behavioral and institutional factors, and policymakers are advised to strengthen tax education, awareness campaigns, and the reliability of e-filing infrastructure.
Does real earnings management have an influence on firm value with moderation from tax avoidance? Nugraha, Meilisa Tri; Wibowo, Jevennie; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1697

Abstract

Various ways are done by the company to boost the value of the business in order to display positive financial performance results for investors. Real earnings management and tax avoidance are efforts to increase the value of companies that are considered legal to do. This study aims to examine whether real earnings management has an effect on firm value with the role of tax avoidance as moderation, and ROA and DAR as control variables. The data used in this study are consumption sector companies, food and beverage industry sub-sectors listed on the Indonesia Stock Exchange (IDX) with an observation period of 2020-2022 sourced from www.idx.co.id and the entity's official website. Purposive sampling is used to collect panel data, which is the form of data used in the quantitative research approach.The results of the data obtained amounted to 60 samples tested assuming data analysis in determining the best model as the basis for research in the form of the Lagrange Multiplier test, Chow test, and Hausman test. The results of the research obtained show that real earnings management has a positive effect on firm value with tax avoidance that does not moderate to strengthen this influence. This study uses tax avoidance as a moderation variable that can be developed in future research to increase literacy related to the influence on firm value.
Leverage, Capital Intensity, Profitability, and Tax Aggressiveness: The Role of Corporate Social Responsibility Moderation Hendrawan, Hendrawan; Trisnawati, Estralita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7120

Abstract

This study aimed to analyze the influence of leverage, capital intensity, and profitability on tax aggressiveness with corporate social responsibility as a moderating variable. The object of this research is consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The method used in this study was quantitative with a purposive sampling approach to obtain secondary data from the company's annual report and sustainability report. Data analysis was carried out using multiple linear regression and moderated regression analysis (MRA). The results of the study showed that leverage and profitability had a positive effect on tax aggressiveness, while capital intensity did not have a significant effect. Furthermore, corporate social responsibility has been shown to negatively moderate the relationship between leverage and profitability to tax aggressiveness, but does not moderate the relationship between capital intensity and tax aggressiveness. These findings indicate that a commitment to social responsibility can dampen companies' tendency to aggressively evade taxes. This research made an important contribution to the development of the tax accounting literature as well as practical implications for policymakers and corporate management in designing ethical and sustainable tax strategies.
PENGARUH ROLE STRESS, GOOD GOVERNANCE, GAJI AUDITOR TERHADAP KINERJA AUDITOR DAN KECERDASAN EMOSIONAL SEBAGAI PEMODERASI Nisei, Bella Dwi Amalistie; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims to find out whether role stress, good governance, auditor salary have an effect on auditor performance and emotional intelligence as a moderator. This research used a purposive sampling technique to determine a sample of 54 respondents. This research uses a qualitative approach and questionnaires as research instruments with the research object being practitioners' perceptions of auditors in South Jakarta. Hypothesis testing was carried out using multiple linear regression tests using IBM SPSS 26. The results of this study showed that role stress and good governance did not have a significant effect, while auditor salary had a significant effect on auditor performance and emotional intelligence moderated auditor salary and good governance had a significant effect on auditor performance. This research suggests to future researchers to add variables of gender, age, educational background, and length of service as proven by this research that these criteria have a significant effect and can explain the dependent variable. For further research, you can refer to this research as a source of literature regarding references, knowledge and information about the importance of role stress, good governance and auditor salary on auditor performance and emotional intelligence as a moderator.
PENGARUH PEMAHAMAN PAJAK DAN E-SYSTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SERTA PERAN MODERASI KUALITAS PELAYANAN Evieryata; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The Purpose of this study was to determine the effect of understanding tax regulations, implementing tax e-systems, and service quality on taxpayer compliance. Apart from that, this study also uses service quality to moderate the relationship between understanding tax regulations and taxpayer compliance and the relationship between implementing a tax e-system and taxpayer compliance. The data in this study uses primary data originating from a questionnaire survey using Google Form which was given to non-employee individual taxpayer respondents in Jakarta. Using the purposive sampling method, questionnaires from 120 respondents were completed and collected. From the results of the collected questionnaires, the researchers processed them using the smartPLS 4.0 program. The results of this study show that understanding tax regulations, implementing the tax e-system, and service quality have a positive and significant effect on non-employee individual taxpayer compliance. Meanwhile, service quality which plays a moderating role weakens the influence of understanding tax regulations and implementing the tax e-system on non-employee individual taxpayer compliance.
PENGARUH STRUKTUR MODAL DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA DENGAN TATA KELOLA SEBAGAI PEMODERASI Afriani, Yossy; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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

Abstract

The purpose of this study was to determine the effect of capital structure and investment opportunity set (IOS) on earnings quality, with corporate governance as a moderating factor. Earnings quality is crucial for decision-making because it can assess a company's success or failure in achieving its operational goals. Earnings quality can indicate the quality of earnings by indicating the company's financial condition and measuring financial performance. When a company achieves optimal results and provides accurate information to aid decision-making, earnings can be considered high-quality. The quantitative secondary data method used purposive sampling with 84 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for five years, from 2018 to 2022, using eViews version 12 and SPSS version 27. The results showed that capital structure had no effect on earnings quality, investment opportunity set (IOS) did not affect earnings quality, corporate governance did not moderate the relationship between capital structure and earnings quality, and corporate governance did not moderate the relationship between investment opportunity set (IOS) and earnings quality. The purpose of this study was to determine the effect of capital structure and investment opportunity set (IOS) on earnings quality, with corporate governance as a moderating factor. Earnings quality is crucial for decision-making because it can assess a company's success or failure in achieving its operational goals. Earnings quality can indicate the quality of earnings by indicating the company's financial condition and measuring financial performance. When a company achieves optimal results and provides accurate information to aid decision-making, earnings can be considered high-quality. The quantitative secondary data method used purposive sampling with 84 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for five years, from 2018 to 2022, using eViews version 12 and SPSS version 27. The results showed that capital structure had no effect on earnings quality, investment opportunity set (IOS) did not affect earnings quality, corporate governance did not moderate the relationship between capital structure and earnings quality, and corporate governance did not moderate the relationship between investment opportunity set (IOS) and earnings quality.
PENGARUH MORAL DAN RELIGI TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL MODERASI Mutiara, Shalsabilla Desi; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

Taxes are mandatory and compulsory contributions to the state, so taxpayer compliance or non-compliance is a decision made by an individual based on behavioral or moral considerations. Tax revenue will increase along with increased taxpayer compliance in reporting their assets. In reality, the level of taxpayer compliance in submitting Annual Tax Returns has not reached the target set by the Directorate General of Taxes (DGT), so taxes cannot function as an instrument for income redistribution and reducing social inequality. The purpose of this study is to analyze the influence of morality and religion on taxpayer compliance, with tax knowledge as a moderating variable. Individual taxpayers registered at the Jakarta City Tax Office (KPP Pratama) were used as the study population, and the sampling method was purposive sampling. The analytical measuring tool used to test the hypothesis in this study is moderated regression analysis (MRA) using IBM SPSS (Statistical Program for Social Science) software version 23. The results of the study show that the morality variable is significantly able to increase the compliance of individual taxpayers, the religion variable is significantly able to increase the compliance of individual taxpayers, the tax knowledge variable is also able to strengthen the influence of morality and religion in increasing the compliance of individual taxpayers.
PRAKTEK MANAJEMEN LABA DI INDONESIA: KOMITE AUDIT, KOMISARIS INDEPENDEN, ARUS KAS OPERASI Sari, Intan Permata; Tjandra, Timothy; Firmansyah, Amrie; Trisnawati, Estralita
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2376

Abstract

Abstract” The purpose of this study is to examine the effect of independent variables, namely independent commissioners, operating cash flows, and audit committees, on earnings management. The data for this research is sourced from the financial statements of manufacturing companies that focus on the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling was carried out by purposive sampling totaling 104 observations sourced from www.idx.co.id. This study's test is panel data regression analysis with a fixed-effect model. This study indicates that the independent commissioner is positively associated with earnings management, while the audit committee and operating cash flow are not associated with earnings management. The Indonesian Financial Services Authority needs to improve the rules for implementing corporate governance and monitoring the implementation of the corporate governance structure, and coordinating with the Indonesian Institute of Accountants to improve disclosure of information in financial statements. Keywords:, Audit Committee; Earnings Quality; Independent Commissioner; Operating Cash Flow
Tax Amnesty Moderation: The Influence of Tax Knowledge and Sanctions on Taxpayer Compliance Anggreany, Elva; Trisnawati, Estralita
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8424

Abstract

This study aims to explore the impact of taxpayers' understanding of tax regulations and the influence of fiscal penalties on the likelihood of compliance among individual taxpayers, with tax amnesty serving as a moderating variable at KPP Pratama Batam Selatan. The research focuses on a sample drawn from individual taxpayers (WPOP). registered at the South Batam Tax Office in 2023. The data harnessed in this research are derived from primary sources, meticulously procured via the dissemination of structured questionnaires to designated participants. The analysis was conducted using the SEM-PLS technique, implemented via SmartPLS version 3.0. The results confirm that both tax literacy and fiscal sanctions have a meaningful and statistically significant effect on the compliance behavior of individual taxpayers. Moreover, the study indicates that the implementation of tax amnesty plays a crucial role in enhancing the link between taxpayers' understanding of tax regulations and their adherence to tax obligations. Conversely, the results demonstrate that tax amnesty has no meaningful effect on how fiscal penalties impact taxpayers' compliance behavior.
Co-Authors Afriani, Yossy Agustin, Ricy Dwi Aloysius Alvin Amrie Firmansyah Andre Sumingtio Angelica Christabelle Angelina, Vivian Anggeni, Tasya Anggreany, Elva Antonius, Jenifer Apriyanto, Reinardus Prasetyo Bella Anggelina CHANDRA, SANTOSO Chandra, Welly Charistine Charistine Damestar Hutagalung David Manuel Emanuel, Richard Evieryata Francis Francis Galatio, Esterline Garten Huang, Lina GUNA, WELVIN I Gunawan, Devina Hansen Wijaya Harryanto Harryanto Hartono Hartono Hendrawan Hendrawan Herlin Tundjung Setijaningsih, Herlin Tundjung Hizkiel, Yusak David Indrajati, MF Djeny intan permata sari Intan Permata Sari Ira Ratna Sari Haryanto Putri Ira Ratna Sari Haryanto Putri Ivan Sebastian Januardi Januardi Januardi Januardi Jap, Yustina Peniyanti Jayanto, Veronica Jimmy Jimmy Josephine, Kezia Juniati Gunawan Juniati Gunawan, Juniati Lie, Chyntia Marilyn Marilyn Marlina Permatasari Melyawati Melyawati Melyawati Melyawati MEYLISA JANUAR ISKANDAR Mutiara, Shalsabilla Desi Ngesthi, Priscilla Oliviane NINI NINI Nisei, Bella Dwi Amalistie Nugraha, Meilisa Tri P Helen Widjaja Piserah, Maya Pricillia, Fanny Priscilia, Giovani Putra, Bryan Johannes Putra, Fransiscus Febryan Awiredjo Reynold Ari Renaldo Ticoalu Roy Sembel Roy Sembel Ruenli, Evangeline Davina Sandi Sandi Sandra, Silvia Santi Amalya Amini Sonny, Sonny SRI RAHAYU Sriwati Sriwati Sriwati Sriwati Stefanie Martchellia Suteja Sugiarto, Claudia Sulyanto, Pranandang SUSAN SUSAN Susanti, Olivia Sutjipto, Vanessa Fonda Sutrisno, Felicia Tan, Reynaldo Tania Alvianita Pramudya Timothy Tjandra Tjandra, Timothy Vania Magdalena Vania Vashtiany Sofyan Verawati Verawati Waluyo Welvin I Guna Wibowo, Jevennie Widiani, Viny Yoga Yuniadi