Article Per Year (5 Year)
p-Index From 2021 - 2026
2.407
P-Index
This Author published in this journals
All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Pendidikan Akuntansi Indonesia JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Economic Education Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah ASET Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Economics, Business, Accounting & Society Review International Journal of Trends in Accounting Research IMPACTS: International Journal of Empowerment and Community Services Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif
Nanik Sri Utaminingsih
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Do ESG and Earnings Management Influence Audit Opinions? Evidence from Indonesia Mining Sector Rivaldo, M.Untung; Utaminingsih, Nanik Sri
Economics, Business, Accounting & Society Review Vol. 5 No. 1 (2026): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v5i1.349

Abstract

This study examines how non-financial and financial signals influence the issuance of modified audit opinions in the Indonesian mining sector. In recent years, auditors have increasingly incorporated sustainability-related considerations into audit risk assessments, particularly in industries characterized by high environmental and regulatory risk. This research aims to investigate whether Environmental, Social, and Governance (ESG) performance and earnings management affect auditors’ decisions to issue modified audit opinions. Using a quantitative causal research design, the study analyzes mining companies listed on the Indonesia Stock Exchange that are included in the Katadata ESG Index during the observation period. Modified audit opinion serves as the dependent variable, while ESG performance and discretionary accrual–based earnings management are the main independent variables, with firm size and leverage included as control variables. Given the relatively low occurrence of modified audit opinions, the empirical analysis employs Firth Logistic Regression to address rare-event bias. The results show that ESG performance has a significant negative association with the likelihood of receiving a modified audit opinion, indicating that stronger sustainability and governance practices are perceived by auditors as signals of lower audit risk. In coxntrast, earnings management does not exhibit a significant effect on audit opinion outcomes. These findings suggest that in high-risk industries such as mining, auditors place greater reliance on credible non-financial signals related to sustainability and governance than on accrual-based financial signals when forming audit opinions.
Going Concern Matter Disclosure: Evidence from Abnormal Cash Flow, Value Creation, Litigation, and Governance Dela Ameliasari; Nanik Sri Utaminingsih
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3313

Abstract

Going Concern represents a fundamental assumption underlying the preparation of financial statements, and is a key focus in the audit process, especially with the existence of SA 570 Revision 2021, which requires the disclosure of material uncertainty through going concern matter disclosure (GCMD). This study investigates the influence of abnormal operating cash flow, value creation, litigation, and audit committee on GCMD in the audit reports of consumer cyclicals companies. The research population includes all consumer cyclicals companies listed on the Indonesia Stock Exchange for the period 2022–2024. Purposive sampling was used to obtain 71 companies with a total of 213 observations as the research analysis units. A quantitative approach with causal research design was applied. Secondary data were obtained from annual reports and independent auditor reports published on the official website of the Indonesia Stock Exchange. Logistic regression analysis was employed to examine the effect of each independent variable on the probability of GCMD disclosure. The findings reveal that litigation risk and value creation have a positive and significant effect on GCMD disclosure, whereas the audit committee shows a significant negative relationship. In contrast, abnormal operating cash flow does not significantly influence GCMD. These results suggest that auditors place greater emphasis on legal risk exposure, governance effectiveness, and uncertainty surrounding future value generation rather than relying solely on operational cash flow indicators when assessing business continuity.
The Relationship Digital Literation on Sustainability Report Disclosure : Case in Indonesia Company listed Stock Exchange Market Nanik Sri Utaminingsih; Alan Dharma Saputra; Indah Fajarini Sri Wahyuningrum
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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

Abstract

Sustainability reports are reports that contain corporate responsibility in economic, social and environmental aspects. The purpose of this study is to empirically examine the determinant factors that influence the disclosure of sustainability reports. This study examines the effect of company size, profitability, social media, and industry type on sustainability report disclosure. This study used a sample of 128 manufacturing companies with a total of 284 units of data analysis. This research is a quantitative study that uses secondary data. In the research method used descriptive and inferential analysis through panel data regression analysis and moderated regression analysis (MRA) using Eviews 12 software. The results showed that profitability and social media have a positive and significant effect on sustainability report disclosure. Company size has no effect on sustainability report disclosure. Furthermore, the type of industry as a moderating variable is not able to strengthen the influence between independent variables on sustainability report disclosure.
Pengaruh Key Audit Matters, independensi, dan objektivitas terhadap Kualitas Audit dengan Kompleksitas Perusahaan sebagai Variabel Moderasi Melia Putri Hapsari; Nanik Sri Utaminingsih
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1799

Abstract

This study examine the effect of Key Audit Matters (KAM), independence, and objectivity on audit quality, with firm complexity serving moderating variable in banking companies during the 2021-2024 period. This study purposive sampling, resulting in 47 banking companies, and analyzed the data using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that KAMs (β=0.249; sig.=0.000) and independence (β=0.104. sig.=0.000) has a positive effect on audit quality. In contrastn objecitivity (β=-0.192; sig.=0.003) has a significant negative impact on audit quality. Corporate complexity moderates the influence of KAM (Sig=0.003) and objectivity (sig.=0.015), but it does not moderate the effect of independence (sig.=0.217) on audit quality. It can be concluded that audit quality is influenced by KAMs, independence, and objectivity, while firm complexity only moderates the relationships between KAMs and audit quality, between objecitivity and audit quality.
Analysis of Fraudulent Financial Statements Using the Perspective of Fraud Hexagon Theory Meldica Widya Ningrum; Nanik Sri Utaminingsih
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1319

Abstract

This study aims to analyse the effect of the fraud hexagon theory, which includes financial stability, change in director, nature of industry, auditor changes, frequency of CEO pictures, and related party transactions on fraudulent financial statements. The population in this study are all mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The sampling technique used was purposive, yielding a total of 154 units of analysis. This study uses secondary data with documentation techniques. The data were analysed using panel data regression in EViews 13. The results of this study indicate that the nature of the industry, the frequency of CEO photographs, and related-party transactions have a significant positive effect on fraudulent financial statements. Auditor changes have a significant negative effect on fraudulent financial statements. Neither financial stability nor a change in directors affects the issuance of fraudulent financial statements. This study uses the perspective of hexagon theory, with related party transactions and asset composition as proxies, both of which are still rarely researched. A sample of companies in the mining sector was selected because, according to ACFE 2024, the sector has experienced the largest fraud losses worldwide.
INVESTING IN TRANSPARENCY: HOW CAPITAL INVESTMENT, ENVIRONMENTAL SPENDING, AND MEDIA ATTENTION DRIVE CARBON EMISSION DISCLOSURE Prasetyo Tyas Pradana; Nanik Sri Utaminingsih
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4014

Abstract

Introduction: This study examines the effects of profitability, capital expenditure, and environmental costs on carbon emissions disclosure (CED) among companies in Indonesia's basic materials, energy, and industrial sectors from 2019 to 2023. Media exposure is introduced as a moderating variable to explore its role in strengthening these relationships. Guided by stakeholder theory, this research addresses gaps in prior studies by investigating underexplored determinants, particularly environmental cost, and contextualizing their relevance within the Indonesian market.Methods: The study employs a quantitative approach, analyzing secondary data from the annual and sustainability reports of 27 companies. The hypotheses were tested using panel data regression and Moderated Regression Analysis (MRA).Results: The findings reveal that profitability, capital expenditure, and environmental cost have a positive and significant effect on carbon emission disclosure. Furthermore, media exposure significantly strengthens these relationships by increasing public scrutiny and encouraging greater corporate transparency.Conclusion and Suggestion: The study concludes that both internal financial factors and external stakeholder pressure contribute to improving carbon emission disclosure practices among Indonesian companies. Therefore, companies are encouraged to strengthen environmental reporting and transparency to support sustainable business practices and meet stakeholder expectations. Keywords: Capital Expenditure; Carbon Emission Disclosure; Environmental Cost; Media Exposure; Profitability.
Training on Financial Reporting of Badan Usaha Milik Desa (BUMDes) Acomplishing Good Coorporate Governance Agus Wahyudin; Nanik Sri Utaminingsih; Maylia Pramono Sari; Ayu Martaning Yogi A
IMPACTS: International Journal of Empowerment and Community Services Vol. 3 No. 1 (2024)
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v3i1.18129

Abstract

ABSTRACT Purpose ­ This community service aims to create awareness of BUMDes administrator in Kecamatan Ungaran Barat about accounting, so they can prepare chart of accounts and financial statements. The main goal is BUMDes’s performance can be measured by stakeholders using credible financial statements. Methods - Methods used in this community service are planning, implementation, and evaluation. In the planning stage, the UNNES academic team coordinated with the Ungaran Barat BUMDes group, preparing participants and administrative documents. At the implementation stage, socialization was carried out by the team to participants about preparing reports for BUMDes. Finally, evaluation was carried out by measuring participants' understanding of the preparation of financial reports. Result and discussions – A total of 18 participants attended representing 6 BUMDes in West Ungaran. Each BUMDes was represented by 3 members of its management. Based on the survey results, only 1 BUMDes has been able to prepare, and have a financial report. The training and module distribution on BUMDes accounting, encouraged around 66% of the participants to start understanding about accounting and the importance of preparing financial statements for BUMDes. This is based on the observation during the discussion session. Conclusion – The awareness of BUMDEs managers about preparing financial statements can be built through this community service activity. At least, they understand the concept of accounting and the importance of preparing financial statements. However, it would be better if this activity is continued by monitoring on the implementation of the preparation of financial statements in each BUMDes.
Co-Authors - FACHRURROZIE Agung Yulianto Agus Wahyudin Alan Dharma Saputra Andri Prastiwi Anggareta, Dhela Septian Ardina, Ayu Martaning Yogi Arif Angga Ardyanto, Arif Angga Ayu Martaning Yogi A D. A. Rahmawati Dela Ameliasari Faridatun Hasanah, Faridatun Gatot Putra Dewa, Gatot Putra Halimah, W. N. Hayuning Tyas Henny Murtini Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Istanti, Fredianaika Maylia Pramono Sari Meina Wulansari Yusniar Meldica Widya Ningrum Melia Putri Hapsari Mohammad Faid Akhsan, Mohammad Faid Monica Rahardian Ary Helmina Nafiatus Sakinah, Nafiatus Novika Rosari Pradana, P. T. Pramono, Maylia Prasetyo Tyas Pradana Retno Indah Hernawati Retnoningrum Hidayah Richatul Jannah Risanda Alirastra Budiantoro Rivaldo, M.Untung Rizki Aulia Rachman, Rizki Aulia Rizkyana, Fitrarena Widhi Saputra, Alan Dharma Surya Raharja Susmita Ardiyani, Susmita Ulya, Laila Llistiana