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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Media Komunikasi FPIPS Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Dinamika Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science juremi: jurnal riset ekonomi PREVENIRE: Journal of Multidisciplinary Science Internet of Things and Artificial Intelligence Journal Eduvest - Journal of Universal Studies Journal of Finance, Economics, and Business Neraca Manajemen, Akuntansi, dan Ekonomi Management Studies and Business Journal Ekuitas Jurnal Pnedidikan Ekonomi Asian Journal of Management, Entrepreneurship and Social Science Indonesian Journal of Accounting and Governance Jurnal Akuntansi Kontemporer
Ak. S.E. Desak Nyoman Sri Werastuti .
Universitas Pendidikan Ganesha
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Journal : Dinasti International Journal of Economics, Finance

 1 
The Influence of Political Connections and Foreign Ownership on Tax Avoidance with Corporate Governance as a Moderating Variable Pertiwi, Ni Pande Putu Intan Jati; Yuniarta, Gede Adi; Werastuti, Desak Nyoman Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4702

Abstract

This study aims to analyze the influence of political connections and foreign ownership on tax avoidance, with corporate governance as a moderating variable. The research adopts a quantitative design, focusing on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample was selected using purposive sampling, resulting in 36 companies that met the criteria. With three years of observation, a total of 108 financial reports were analyzed. Data collection was conducted through documentation studies, and the analysis employed Moderated Regression Analysis using panel data. The findings of the study indicate that both political connections and foreign ownership have a significant positive effect on tax avoidance. However, corporate governance does not moderate the relationship between these variables and tax avoidance. These results highlight the importance for manufacturing companies to establish more effective oversight and monitoring mechanisms to minimize tax avoidance practices.
The Influence of Intangible Assets, Financial Flexibility, and Human Capital on Sustainable Growth with Green Innovation as a Moderator Purna, Putu Inten Citrawati; Werastuti, Desak Nyoman Sri; Adiputra, I Made Pradana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4735

Abstract

This study, titled "The Influence of Intangible Assets, Financial Flexibility, and Human Capital on Sustainable Growth with Green Innovation as a Moderator," aims to analyze the effects of intangible assets, financial flexibility, and human capital on sustainable growth within energy sector companies in Indonesia, with green innovation serving as a moderating variable. The research is driven by the challenges faced by the energy sector, such as climate change, resource scarcity, and the transition to renewable energy. A quantitative approach was applied, utilizing secondary data from financial reports of energy companies listed on the Indonesia Stock Exchange during the 2020–2023 period, analyzed using STATA software. The findings indicate that intangible assets have no significant effect on sustainable growth, whereas financial flexibility and human capital show positive and significant impacts. Additionally, green innovation strengthens the relationship between the three variables and sustainable growth. This research is expected to provide valuable insights for the development of sustainable business strategies in the energy sector.
The Effect of Financial Targets and Financial Stability on Fraudulent Financial Reporting With The Audit Committee As a Moderation Krisna Monica, Ni Kadek Dela; Purnamawati, I Gusti Ayu; Werastuti, Desak Nyoman Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4736

Abstract

This study aims to determine several influencing variables, namely: (1) Financial Targets, (2) Financial Stability, Against Financial Report Fraud moderated by the Audit Committee variable. The population used in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange in 2021-2023. Sampling using purposive sampling technique. The data collection method used is documentation, namely data obtained in the form of annual reports of each issuer of infrastructure sector companies listed on the Indonesia Stock Exchange in 2021-2023 and the literature study method is also applied by analyzing and analyzing various sources of literature related to this study. This research employs logistic regression analysis, with data processing conducted using the STATA software. The findings indicate that financial targets exert a significant negative impact on Financial Report Fraud, Financial Stability has a positive and significant effect on Financial Report Fraud, the Audit Committee weakens the negative effect of the influence of Financial Targets on Financial Report Fraud, the Audit Committee weakens the positive effect of Financial Stability on Financial Report Fraud.
Determinants of Green MSME Performance: The Mediation Role of Green Product Innovation Warasniasih, Ni Made Sindy; Werastuti, Desak Nyoman Sri; Musmini, Lucy Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5416

Abstract

This study aims to examine the influence of green transformational leadership, green entrepreneurial orientation, and green product innovation on the performance of green MSMEs, as well as the mediating role of green product innovation. The research is grounded in the growing importance of MSMEs in supporting sustainable development, particularly amid increasing demands for environmentally friendly products and business processes. The study focuses on woodcraft MSMEs in Gianyar Regency, Bali, employing a quantitative approach using Partial Least Squares-based Structural Equation Modeling (PLS-SEM). Respondents were selected through purposive sampling, with a final sample of 209 participants. The findings reveal that green transformational leadership has a significant and positive direct effect on both green product innovation and green MSME performance. Similarly, green entrepreneurial orientation has a significant impact on green innovation, but not directly on MSME performance. Moreover, green product innovation is proven to play a significant mediating role in linking both leadership and entrepreneurial orientation with sustainable MSME performance. The implications of this study highlight the need for practitioners, policymakers, and scholars to strengthen green product innovation through environmentally oriented leadership and support for green entrepreneurship, ultimately enhancing the sustainable performance of MSMEs.
ESG Disclosure and Earnings Management: Do Board Gender Diversity and Management Credibility Matter? Nugraha, Gede Made Ananda Cipta; Werastuti, Desak Nyoman Sri; Atmadja, Anantawikrama Tungga
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5202

Abstract

This research aims to determine the effect of Environmental, Social, and Governance (ESG) disclosure on earnings management, with board gender diversity and management credibility as moderating variables. The study examines non-financial companies listed on the Indonesia Stock Exchange from 2021 to 2023. Using purposive sampling, 135 firm-year observations were obtained. The Modified Jones Model was employed to measure earnings management. The annual ESG Index was employed to measure ESG disclosure. Agency Theory, Stakeholder Theory, and Upper-Echelon Theory were used to provide the theoritical basis for intepreting the findings. To accomplish the intended objectives of the research, this research uses panel data regression models and Moderated Regression Analysis (MRA). The findings indicate that ESG disclosure negatively influences earnings management. Additionally, management credibility moderates this relationship by weakening the negative effect of ESG disclosure on earnings management. In contrast, board gender diversity does not significantly moderate the relationship.
The Influence of Stakeholder Pressure, Corporate Governance, and Capital Structure on Sustainability Reporting Disclosure with Institutional Ownership as a Moderating Variable Murdani, Ni Wayan; Diatmika, I Putu Gede; Werastuti, Desak Nyoman Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5333

Abstract

This study aims to analyze the influence of stakeholder pressure, corporate governance, and capital structure on sustainability reporting disclosure, with institutional ownership as a moderating variable. A quantitative research design was employed, with the population consisting of banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Samples were selected using a purposive sampling technique, resulting in 32 companies that met the criteria. With five years of observation, a total of 160 financial reports were obtained. Data were collected through documentation studies and analyzed using Moderated Regression Analysis (MRA) with panel data. The results indicate that shareholder pressure, corporate governance, and capital structure have a positive and significant effect on sustainability reporting disclosure among banking companies listed on the IDX during the 2020–2024 period. However, institutional ownership does not moderate the influence of shareholder pressure, corporate governance, or capital structure on sustainability reporting disclosure in these companies.
Co-Authors A.A. Risky Perdana Adi Suryo Hutomo Agung Sutoto Agungdwi Ananda Agus Wahyudi Salasa Gama Alfi Madina Dewi Anak Agung Candra Pratiwi Anandya, Candra Restalini Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Andayani, Putu Risma ANDRIADI, KOMANG DANDY Anjani, Made Delia Dwi Apriani, Ni Luh Ardana, Ari Bawa Ari Bawa Ardana Ari Surya Darmawan Arta, Putu Wahyu Permana Artika, I Nyoman Aryani, Dessy Astari, Ni Putu Ayu Astiti Mustika Aulia, Komang Nada Cahyanti, Kadek Gita Sari Candra Restalini Anandya Desak Nyoman Widia Novitasari . Dessy Aryani Dewa Ayu Putu Pradnya Mastuti Dewi, Ni Ketut Motik Diah Amara Dhelia Dayu Anasthasia Dhelia Dayu Anasthasia . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Eko Wahyono, Eko Gayatri, Putu Anisa Gede Adi Yuniarta Gede Nova Pratama ., Gede Nova Pratama Hadriyani, Ni Luh Intan Hastuty, Ernany Dwi Hermawan, I Putu Heri Hidayatulloh, A.Nururrochman I Gusti Ayu Made Pradnyani Utami I Gusti Ayu Purnamawati I Kadek Dedy Suryatna I Kadek Subrata I Made Pradana Adiputra I Nyoman Jagra Sujatnika I Putu Gede Diatmika I Wayan Juliarta I Wayan, Cakra Yudha Ida Ayu Kade Pradnyawati Ihfadna Al Insani Indraswari, Putu Sri Widya Maretha IRWANSYAH Kadek Aris Dwi Pratama . Kadek Ayu Indrayani Kadek Dian Sudiari Kadek Diana Dwiyanti Kadek Evi Resita Dewi . Kadek Mega Utami Kadek Puspa Yuliani . Kadek Ratna Mustika Sari . kadek_payas suputra Ketut Semadiasri . Komang Agem Wismanjaya Komang Arlina Komang Ayu Swardani Suci Pratiwi, Ayu Komang Budi Amanta ., Komang Budi Amanta Komang Kristina Dewi Komang Noviriantini ., Komang Noviriantini Komang Puri Arlyani Komang Rudiarsiki ., Komang Rudiarsiki Komang Tri Wahyuni . Komang Tri Yasrawan Komang Tri Yasrawan Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Krisna Monica, Ni Kadek Dela Kristiani, Luh Alin Kusuma, Putu Septa Langsani, Ni Nyoman Lucy Sri Musmini Luh Alin Kristiani Luh Putu Ratna Pratiwi Luh Sugiani . Luh Wina Arisandi . Made Bella Martina ., Made Bella Martina Made Wina Sanjani Made Winda Senitasari . Made Yogi Astuti Maha, Arshantya Mahadewi, Gusti Ayu Putu Agung Maulidatul Mufarrocha ., Maulidatul Mufarrocha Mertyani Sari Dewi ., Mertyani Sari Dewi Mila Wirayanti Putu ., Mila Wirayanti Putu Milla Permata Sunny . Murdani, Ni Wayan Ni Kadek Anggi Ariani, Anggi Ariani Ni Kadek Aprina Asriani Ni Kadek Sinarwati Ni Ketut Seniati Ni Luh Gede Erni Sulindawati Ni Made Dian Kemala Ratih Palgunadi Ni Putu Dian Primayanti Ni Wayan Rustiarini Nugraha, Gede Made Ananda Cipta Nyoman Trisna Herawati Pertiwi, Ni Pande Putu Intan Jati Pradnya, Ayu Pratiwi, Luh Putu Ratna Purna, Putu Inten Citrawati PURWANTI PURWANTI Putra, Gede Rama Laksana Putra, I Gusti Made Priyambhada Putri, Rianita Putu Agus Sugiarta Putu Diana Aginia Lestari ., Putu Diana Aginia Lestari Putu Eka Damayanti ., Putu Eka Damayanti Putu Indra Prayudha Saputra ., Putu Indra Prayudha Saputra Putu Megarani Sukarini Putri Putu Meliani Putu Raras Cancerlya Rakesa Putu Septa Kusuma Putu Sri Mertayani ., Putu Sri Mertayani R.A. Rahayu Suryanti Rahmayani, Nyoman Gita Rahmayanti, Ni Gusti Ayu Putu Putri Reza Amarta Prayoga Rianita Putri Rien Agustin Fadjarenie Riska Dwi Handayani, Kadek Rosita Dewi, Komang Bintang Rumanintya Lisaria Putri, Rumanintya Lisaria Sanjani, Made Wina Saptana saputra, ngurah paramartha mahottama saputra Septiari, Luh Putu Diah Siahaan, Antoni Sonia Pratiwi Suantari, Agnes Suardana, Komang Yudi Suartha, Putu Firda Subrata, I Kadek Sudarmanto, Eko Sudartini, Putu Voni Sudiari, Kadek Dian Sugiantari, Ida Ayu Putu Ayunda Aprilia Sugiarta, Putu Agus Sulistyowati, Nur Wahyuning Suparsa, I Made Sutoto, Agung Udayanti, Luh Tu Utami, I Gusti Ayu Made Pradnyani Wahyu Purwanto Warasniasih, Ni Made Sindy Wati, Kadek Sri Kapunya Wibawa, I Kadek Surya Wibawa Widiasih, Ni Luh Ayu Wijaya, I GD Apri Setya Wivina Christianti Pratiwi . Yasa, Gede Restu Pramana Yasrawan, Komang Tri Yunirta, Gede Adi