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All Journal Jurnal Akuntansi Jurnal Akuntansi AKUNESA Journal of Innovation Research and Knowledge Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Maria Eugenia Hastuti
Universitas Surabaya
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS MANAGEMENTS: SUDUT PANDANG STAKEHOLDER THEORY Novi Kantasilo Tan; Permata ayu widyasari; Maria Eugenia Hastuti
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.110

Abstract

This study aims to examine the effect of corporate social responsibility on earnings management. Earnings management, as the dependent variable, is proxied by discretionary accruals (DACC). While corporate social responsibility, as an independent variable, is measured by adjusted GRI standards. This study uses sample manufacturing companies listed on the Indonesia Stock Exchange during the period 2012-2016. The number of samples used in this study amounted to 423. The findings, based on the linear regression method, indicate that corporate social responsibility has a significant negative effect on earnings management.  To conform to the result, a robustness test was performed and found a significant negative relationship between dummy corporate social responsibility and earnings management. Dummy 1 for the company which disclose CSR above average, 0 for the company disclose CSR below average. So it can be concluded that the company that focuses on corporate social responsibility has lower earnings management. For leverage, size, and ROA, as control variables, showed no significant effect on earnings management.
TAX AMNESTY, CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Cindy Muljadi; Maria Eugenia Hastuti; Hari Hananto
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.352 KB) | DOI: 10.25105/jipak.v17i2.12864

Abstract

Some elements of this research are important elements in the company, but also become one of the elements of the company to do tax avoidance. This study aims to prove empirically the effect of tax amnesty, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) on tax avoidance by companies. The data in this study used a sample of all non-financial sector companies that have been listed on the IDX with a total sample of 591 companies for 3 years, selected using purposive sampling technique. The hypothesis that was tested using multiple linear regression models. The results showed that the tax amnesty had a positive and significant effect on tax avoidance. CSR has a positive and significant effect on tax avoidance. Meanwhile, GCG which is proxied by independent commissioners and audit committee has a negative and significant effect on tax avoidance.
PERAN SKEPTISISME PROFESIONAL AUDITOR DALAM MENGIDENTIFIKASI PENCATATAN, PENGAKUAN DAN PELAPORAN “BRAND AWARENESS” SEBAGAI ASET TAKBERWUJUD Davina Putri Anshari; Maria Eugenia Hastuti
Journal of Innovation Research and Knowledge Vol. 5 No. 8 (2026): Januari 2026
Publisher : Bajang Institute

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Abstract

Perkembangan teknologi seperti big data analytics sudah merubah berbagai aspek dalam berbagai bisnis, termasuk kantor akuntan publik. Big data analytics memberikan manfaat yang beragam bagi sebuah kantor akuntan publik, hal ini disebabkan big data analytics telah digambarkan sebagai alat informasi yang memiliki volume tinggi, berkecepatan tinggi, dan beragam. Selain itu, big data analytics juga menjadi salah satu alat untuk memproses informasi secara cepat yang akan digunakan sebagai landasan pengambilan keputusan dan hemat biaya. Big data sangat besar, meliputi unstructured data yang dihasilkan oleh manusia, transaksi, dan mesin. “KAP IXR” menjadi salah satu kantor akuntan publik yang sudah mengadopsi dan menerapkan teknologi big data analytics. Adopsi dan implementasi yang dilakukan “KAP IXR” tidak hanya membawa manfaat namun juga menghadirkan tantangan etika yang dihadapi oleh auditor dalam melakukan prosedur audit. Melalui metode kualitatif deskriptif , data diperoleh dari wawancara dan observasi, dengan metode observasi adalah participant observer dan di analisis menggunakan pendekatan teori moral Lawrence Kohlberg. Hasil penelitian menunjukkan bahwa tingkatan moral auditor “KAP IXR” sangatlah beragam. Auditor yang berada pada tahap post-conventional cenderung menunjukkan integritas tinggi dan tanggung jawab profesional dengan mengedepankan keadilan dan transparansi dalam pengambilan keputusan audit berbasis big data analytics. Sebaliknya, bagi auditor yang masih berada pada tahap pre-conventional seringkali termotivasi dikarenakan adanya ketakutan individu terhadap sanksi, Penelitian ini juga menemukan bahwa walaupun “KAP IXR” telah berkomitmen pada pengembangan teknologi dan kode etik profesi, kurangnya pelatihan mengenai pengembangan teknologi, khususnya untuk big data analytics menjadi tantangan utama dalam penguatan moral etis auditor “KAP IXR”.
The Direction of SMEs’ Sustainability for Indonesia Context: A Literature Review Maria Eugenia Hastuti
Jurnal Akuntansi Vol 15 No 1 (2026): AKUNESA (September 2026) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v15n1.p44-58

Abstract

This review synthesizes literature across four interrelated themes, such as financial access, institutional and regulatory pressure, digital transformation, and owner-manager values, to build an integrated understanding of how Indonesian SMEs can advance sustainability. We adopted a systematic narrative review approach. Essentially, the study draws on peer-reviewed sources from Scopus, Web of Science, and Google Scholar, screened and synthesized through thematic coding. Findings show that these four dimensions do not operate independently. They suggest that financial capacity shapes digital adoption, institutional pressure gains force only where enforcement is consistent, and owner-manager conviction determines whether available resources are converted into sustained practice. Theoretically, the review extends resource-based, institutional, and stakeholder frameworks by treating SME sustainability as an interacting system. Practically, it points toward coordinated action, starting from accessible, low-cost steps and building outward, as the most realistic path for Indonesian SMEs, policymakers, and support institutions. So, the review concludes that sustainability is best understood as an ongoing process of alignment among resources, rules, technology, and people.
Co-Authors Cindy Muljadi Davina Putri Anshari Hari Hananto Novi Kantasilo Tan Permata ayu widyasari