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THE INFLUENCE OF CEO CHARACTERISTIC AND COMPENSATION TO EFFECTIVE TAX RATE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE Wati Wati; Christina Dwi Astuti
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aim of this research is to analyze the influence of characteristic and CEO compensation (CEO compensation and CEO stock ownership) to effective tax rate with corporate governance as moderating variable. The type of this research is quantitative, and done in Bursa Efek IndonesiaPopulation in this research are manufacture companies that listed in Indonesia Stock Exchange during the study period of years 2012-2016.The samples of this research using purposive sampling method are 76 companies. Multiple regression is statistic method which is used to test the research hypothesis. Testing of hypotheses using SPSS 23.The results of this research show that CEO compensation and corporate governance significantly positive influence the effective tax rate while CEO characteristic and CEO stock ownership have not influence the effective tax rate. Corporate governance not able to moderate relation between CEO characteristic, CEO compensation and CEO ownership to effective tax rate.

PENGARUH FEE AUDIT, ROTASI AUDITOR, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT Indah Yunita Permatasari; Christina Dwi Astuti
Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this research was to analyze the influence of audit fee, audit switching and audit firm reputation on audit quality. The proxy of audit quality is using discretionary accrual Modified Jones model (1994). Data in the current research were secondary data obtained from the financial statements of property, real estate and construction companies listed on the Indonesia Stock Exchange during 2014-2016. Fourty-four (n = 44) companies was selected using the purposive sampling method as the sample of the current study (N=132). Data was analyze during the multiple regression analysis. The resulted showed that audit fee, audit switching and audit firm reputation has positive significant effects on audit quality.

TATA KELOLA, KOMPENSASI CEO, KARAKTERISTIK CEO, ACCOUNTING IRREGULARITIES DAN TAX AGGRESSIVENESS Ririn Juliawaty; Christina Dwi Astuti
Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this research is to examine the effect of corporate governance, CEO characteristic, CEO compensation, and accounting irregularities on tax aggressiveness. The dependent variable in this research is tax aggressiveness, while the independent variable in this research are corporate governance, characteristic CEO and CEO compensation.This study used secondary data with entire population manufacture companies listed at the Indonesia Stock Exchange (BEI) for 2015 -2017. The research sample are consists of 37 companies. The sampling method used to determine the sample is purposive sampling. The analysis model used in this research is multiple regression of panel data.Based on analytical results concluded that independent director have a significant and negative effect on tax aggressiveness while accounting irregularities has a significant and positive effect on tax aggressiveness. The board size, CEO compensation, age, and CEO tenure have no significant effect on tax aggressiveness.

Eco-Friendly Business and Corporate Governance on Financial Performance Through Earnings Management Christina Dwi Astuti; Etty Murwaningsari; Yvonne Augustine Sudibyo
Journal Research of Social Science, Economics, and Management Vol. 1 No. 10 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

This research aims to find the impact of Eco-friendly Business System Good and Corporate Governance Mechanisms on Financial Performance with Earning Management as a mediating variable. The samples are obtained from manufacturing companies listed on the Indonesian Stock Exchange from 2017-to 2019. The dependent variable in this research is Financial Performance, the independent variables are Eco-friendly Business systems and Good Corporate Governance, and the mediating variable is Earnings Management. Corporate Governance proxied by Independent Board of Commissioner, Institutional Ownership, and Audit Quality. This study is using a purposive sampling method. Data analysis using a regression model with SPSS tools. This research is expected to be able to provide information about factors that affect Financial Performance so it can be used as a consideration by investors and companies in making any decision. This research shows that an Eco-friendly Business System and Independent Board of Commissioner have a positive impact on Financial Performance, Audit quality hurts Earnings Management, and Earnings Management only mediates audit quality and financial performance. Institutional ownership has no direct and indirect effect on financial performance.

GRI STANDARDS-BASED SUSTAINABILITY REPORTING DISCLOSURE PRACTICES ACROSS COUNTRIES Rein Yosua Yehezkiel; Christina Dwi Astuti; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.17959

The disclosure of sustainability reports based on GRI standards between countries has become a new trend in recent years. This is driven by various factors, such as increasing awareness of sustainability issues, increasing information demands from investors and other stakeholders, and increasing the number of sustainability reporting standards available. This study aims to determine the level of disclosure of sustainability reports in companies engaged in the basic materials and energy industry sector in developed countries (UK, Germany and France) and developing countries (Indonesia, Malaysia and Thailand). The content analysis method is used in this study to assess the content of sustainability reports or integrated company annual reports of 269 selected companies listed in the basic material and energy sectors of the stock exchanges of each country within the period 2019 to 2022. Based on the results of the analysis, it was concluded that the level of sustainability disclosure in accordance with GRI Standards in developed countries is higher than in developing countries for all sectors. In addition, it is also found that there are differences in the completeness of the presentation of sustainability topics where environmental topics are topics that are more fully presented in developed countries in all sectors than in developing countries which are more complete in presenting social topics in all sectors.

PENGARUH GREEN STRATEGY DAN GREEN INVESTMENT TERHADAP CARBON EMISSION DISCLOSURE DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL PEMODERASI Kamila Ramadhani; Christina Dwi Astuti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.17244

This study aims to examine the effect of Green Strategy and Green Investment on Carbon Emission Disclosure with Media Exposure as a Moderating Variable. This study uses secondary data obtained from sustainability reports and annual reports. The research population is in the energy sector, the transportation and logistics sector, the infrastructure sector, and the basic materials sector from 2019 â€“ 2021 with purposive data analysis for sampling technique, and sample companies in this research were 300 companies and there were 10 outlier data, so the total observation data in this research was 290 companies.Â . The data analysis technique used in this research is multiple linear analysis. Further research is suggested to add independent variables that affect disclosure of carbon emissions such as environmental management system and green intellectual capital or expand the corporate sector used in conducting this research such as non-cyclical consumers, cyclical consumers, and technology. The results obtained from this study are that the influence of the green strategy has a positive effect on carbon emission disclosure. The effect of green investment has no positive effect on carbon emission disclosure. Media exposure is able to strengthen the effect of green investment on carbon emission disclosure, but is unable to strengthen the effect of green strategy on carbon emission disclosure

GRI STANDARDS-BASED SUSTAINABILITY REPORTING DISCLOSURE PRACTICES ACROSS COUNTRIES Rein Yosua Yehezkiel; Christina Dwi Astuti; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.17959

The disclosure of sustainability reports based on GRI standards between countries has become a new trend in recent years. This is driven by various factors, such as increasing awareness of sustainability issues, increasing information demands from investors and other stakeholders, and increasing the number of sustainability reporting standards available. This study aims to determine the level of disclosure of sustainability reports in companies engaged in the basic materials and energy industry sector in developed countries (UK, Germany and France) and developing countries (Indonesia, Malaysia and Thailand). The content analysis method is used in this study to assess the content of sustainability reports or integrated company annual reports of 269 selected companies listed in the basic material and energy sectors of the stock exchanges of each country within the period 2019 to 2022. Based on the results of the analysis, it was concluded that the level of sustainability disclosure in accordance with GRI Standards in developed countries is higher than in developing countries for all sectors. In addition, it is also found that there are differences in the completeness of the presentation of sustainability topics where environmental topics are topics that are more fully presented in developed countries in all sectors than in developing countries which are more complete in presenting social topics in all sectors.

PENGARUH KOMPETENSI AUDITOR, TEKANAN WAKTU, BEBAN KERJA, DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Jessica Gratia Naibaho; Christina Dwi Astuti
Ensiklopedia Sosial Review Vol 7, No 1 (2025): Volume 7 No 1 Februari 2025
Publisher : Ensiklopedia Social Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v7i1.2183

Abstract: The purpose of this research is to determine the effect of auditor competence, time pressure, workload, and auditor experience on the auditor's ability to detect fraud. The population in this research are junior auditors at Public Accounting Firms (KAP) in Jakarta. The type of data used in this study is quantitative data. The sampling technique used convenience sampling with a sample of 138 respondents. The analysis method used in this study is multiple linear regression. The results of the analysis show that the variables of auditor competence and time pressure do not affect the auditor's ability to detect fraud, while workload and auditor experience has a positive effect on the auditor's ability to detect fraud.Keyword : Auditor Competence;Time Pressure;Workload;Aditor Experience;Auditor’s Ability to Detect Fraud

PENGARUH PENGENDALIAN INTERNAL, INTEGRITAS KARYAWAN DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN Alfira Tifa Muliza; Christina Dwi Astuti
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.225

This research aims to determine the influence of Internal Control, Employee Integrity, and Organizational Commitment on Fraud Prevention within PT Bank Negara Indonesia Tbk. Jakarta City area. The data for this research were 114 employees from PT Bank Negara Indonesia Tbk. Jakarta City area. This research method is a quantitative research method with primary data obtained from questionnaire data which is measured using an interval scale. The data analysis technique in this research uses multiple linear regression analysis. The results of this research show that Internal Control has no effect on fraud prevention, employee integrity has a positive effect on fraud prevention, Organizational Commitment has a positive effect on fraud prevention.

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