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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Journal of Accounting and Investment EBSJ JAB (Jurnal Akuntansi & Bisnis) Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan SOLUSI Jurnal Ilmiah ASET Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) International Journal of Indonesian Business Review
Widaryanti Widaryanti, Widaryanti
Program Studi Akuntansi STIE Pelita Nusantara. Jl. Slamet Riyadi No. 40 Gayamsari Semarang Telp (024) 6735414
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Ilmiah ASET

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Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit dan Kualitas Audit terhadap Penghindaran Pajak Fitriani, Fatma Awalia; Widaryanti, Widaryanti
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.247

Abstract

This study aims to analyze the influence of managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality on tax avoidance. The independent variables used in this research are managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality, while the dependent variable is tax avoidance.This research utilizes secondary data obtained from annual reports. The population consists of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique employed is purposive sampling, with a total sample size of 108 (3 years x 36 companies = 108). Data analysis methods include classical assumption tests, t-tests, and simultaneous tests, with the assistance of the SPSS program.The results of this study indicate that managerial ownership has a positive effect on tax avoidance. Meanwhile, institutional ownership, independent board of commissioners, audit committee, and audit quality have a negative effect on tax avoidance. The results also show that managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality collectively influence tax avoidance.
Analisis Pengaruh Penerapan Green Accounting, Kepemilikan Saham Publik, dan Ukuran Perusahaan terhadap Kinerja Keuangan Hascaryo, Gabriella Putri; Widaryanti, Widaryanti
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.249

Abstract

This study aims to analyze and test the influence of green accounting, public share ownership, and company size on financial performance. The independent variables used in this study are green accounting, public share ownership, and company size. The dependent variable in this study is financial performance. This research is a research with a quantitative method with a type of data, namely secondary data obtained from the IDX. The population used is food and beverage companies listed on the IDX for the 2019-2022 period. The selection of samples in this study using the purposive sampling method produced 108 samples, with the number of outliers as many as 5 samples so that the final results of 103 samples were obtained. The analysis technique used is multiple linear regression analysis. The results of this study show that the application of green accounting has no effect on financial performance, public share ownership has no effect on financial performance, and company size has a significant negative effect on financial performance, and the application of green accounting, public share ownership, and company size simultaneously have a positive and significant effect on financial performance.
Pengaruh Tekanan Ketaatan, Self-Efficacy Terhadap Audit Judgement dengan Variabel Kompleksitas Tugas Sebagai Pemoderasi Wahyuni, Ari; Widaryanti, Widaryanti
Jurnal Ilmiah Aset Vol. 25 No. 2 (2023): Jurnal ASET Volume 25 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.2.222

Abstract

This study aims to determine whether obedience pressure, and self-efficacy affect audit judgment and task complexity variables as moderators. The population in this study was BPKP auditors in Central Java Province. Sampling was carried out using the saturated/census sampling method, and the number of samples was 89 respondents. The type of data used is primary data. This study uses a questionnaire to collect data. The test techniques used are validity, reliability, and classic assumption tests including normality, multicollinearity, and heteroscedasticity tests. Hypothesis testing in this study used the interaction moderation test (MRA) with SPSS version 23. The results of this study indicate that obedience pressure has a negative and significant effect on audit judgment. At the same time, Self-Efficacy has no positive or significant effect on Audit Judgment. Task complexity can moderate the effect of obedience pressure on audit judgment, but does not moderate the effect of self-efficacy on audit judgment.
Co-Authors Abdullah, Wan Amalina Wan Ananda, Rimba Regi Ari Wahyuni Astuti, Wulan Awalia, Fatma Diva Riza Fahlevi, Diva Riza Edi Setiyono Eriyanti Eriyanti Fahmiwati, Nurul Fitriani, Fatma Awalia Hascaryo, Gabriella Putri jefri Heridiansyah Kautsar, Nabila Al Khoirina, Ana Kurnia, Anita Kusumawati, Erlin Maksum, Muhammad Ali Mohklas Mohklas, Mohklas nurul latifah Panca Wahyuningsih Priantoko, Agung Rhemananda, Hosea Riana Sitawati, Riana Rudika Harminingtyas Sasmita, Rezza Dian Tasriastuti, Nurohmi Ambar Theresia Susetyarsi Wahyu Aditya Wan Abdullah, Wan Amalina