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DAMPAK GOOD CORPORATE GOVERNANCE PADA KINERJA PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI FAKTOR PEMEDIASI: ANALISIS PADA PERUSAHAAN YANG TERDAFTAR DALAM CORPORATE GOVERNANCE PERCEPTION INDEX 2019-2022 Widaryanti, Widaryanti; Susetyarsi, Theresia; Fahlevi, Diva Riza; Harminingtyas, Rudika
JURNAL STIE SEMARANG Vol 16 No 2 (2024): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i2.735

Penelitian ini mempunyai tujuan untuk menganalisis pengaruh good corporate governance terhadap corporate social responsibility dan kinerja keuangan, dan untuk menganalisis pengaruh mediasi corporate social responsibility terhadap hubungan antara good corporate governance dan kinerja keuangan perusahaan. Penelitian ini berfokus pada analisis data Indeks Persepsi Tata Kelola Perusahaan (CGPI) dari tahun 2019 sampai 2022, menggunakan data sekunder dari bursa efek Indonesia dan laporan tahunan perusahaan. Tes asumsi klasik termasuk normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi telah dilakukan untuk memastikan validitas data analisis regresi. Studi ini menemukan bahwa tidak ada heteroskedastisitas dalam model regresi. Hasil penelitian menunjukkan bahwa variabel good corporate governance secara signifikan mempengaruhi kinerja keuangan. Variabel good corporate governance tidak berpengaruh signifikan terhadap corporate social responsibility. Variabel corporate social responsibility berpengaruh signifikan terhadap kinerja keuangan. Variabel good corporate governance berpengaruh positif signifikan terhadap kinerja keuangan melaui corporate social responsibility. Hasil F-test menunjukkan pengaruh gabungan yang signifikan dari good corporate governance dan corporate social responsibility terhadap kinerja keuangan Perusahaan.

ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK Awalia, Fatma; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1221

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.

Risk Management and Sustainability Performance Research Map: A comprehensive Bibliometric analysis Widaryanti, Widaryanti; Wan Abdullah, Wan Amalina; Sitawati, Riana
International Journal of Indonesian Business Review Vol. 4 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v4i1.1195

Purpose – This study aims to investigate research trends and patterns in the field of risk management and sustainability performance using bibliometric analysis methods.Methodology/approach – By utilizing the Scopus database from 2000- 2024, we collect data from relevant articles and conduct analysis of keywords, authors, journals, and institutional affiliates. To address this issue, our critical review examined 677 articles discussing research on risk management and sustainability. The analysis tools used for bibliometric analysis are Biblioshiny and Vos Viewer.Findings – The results of the analysis show that there are eight main clusters covering various related aspects, such as corporate sustainability, supply chain management, environmental management, disaster risk management, credit risk management and green economy, business competition, decision management, and sustainable entrepreneurship. Each cluster is analyzed in depth to identify the contribution and relationship between the variables involved.Novelty/value – These findings provide a comprehensive understanding of the current research landscape and point to potential directions for future research in the field of risk management and sustainability. This research also emphasizes the importance of a cross- disciplinary approach in addressing global sustainability challenges

ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABITAS TERHADAP TAX AVOIDANCE (Studi Empiris pada Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia tahun 2014-2018) Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.460

This study aims to obtain empirical evidence on the effect of institutional ownership, independent commissioners, leverage, firm size and profitability on tax avoidance. This esearch is focused on the Consumer Goods Industry Listed on the Indonesia Stock Exchange in 2014-2018. The observations in this study were as many as 85 samples. Research obtained by on probability sampling method, namely purposive sampling technique. The technique used in his research is multiple linear regression analysis. The results of this analysis indicate that everage and firm size have an effect on tax avoidance, but institusional ownership, independent ommissioners and profitability have no effect on tax avoidance.Keywords: Institutional Ownership, Independent Commissioner, Leverage, Firm Size, Profitability, Tax Avoidance.

ANALISIS PENGARUH KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL REPONSIBILITY SEBAGAI VARIABEL INTERVENING Widaryanti, Widaryanti; Heridiansyah, Jefri; Harminingtyas, Rudika; Ananda, Rimba Regi
JURNAL STIE SEMARANG Vol 17 No 2 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i2.802

This study aims to analyze the effect of managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality on tax avoidance. The independent variables used in this study are managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality. The dependent variable in this study is tax avoidance. This research utilizes secondary data obtained from annual reports. The population used in this study comprises food and beverage companies listed on the Indonesia Stock Exchange for the period 2020- 2022. The sampling technique employed is purposive sampling, with a sample size of 108 samples (3 years x 36 = 108). Data analysis is conducted using SPSS software. The results of this study indicate that managerial ownership has a positive effect on tax avoidance. On the other hand, institutional ownership, independent board of commissioners, audit committee, and audit quality all have negative effects on tax avoidance. Managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality simultaneously influence tax avoidance.

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

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

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.

Mapping the landscape of political connections risk: A bibliometric analysis Widaryanti, Widaryanti; Abdullah, Wan Amalina Wan; Sitawati, Riana; Luhgiatno, Luhgiatno; Tasriastuti, Nurohmi Ambar
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25103

Research aims: This research aims to explain current and future research trends on political connections risk by mapping political connections risk studies.Design/Methodology/Approach: This paper is a meta-synthesis study of the risks of political connections over 25 years, from 2000 to 2024. The Scopus database was used to find relevant literature. Selected articles were scanned, cleaned, and adjusted before analysis. In this analysis, 178 documents were examined. By using biblioshiny, bibliometric analysis in this study gives special emphasis to research flows, trends, thematics, and field structures.Research findings: The bibliometric research results provide essential information about publications on current and future political risks. It includes the most cited documents, prolific contributors, frequently used keywords, prolific countries, sources, network analysis data from co-occurrence networks, and theme mapping data for political relations risk studies. This study identified three main literature clusters: risk assessment, China, and financial crisis. Finally, it raises research questions for future studies. Theoretical contribution/ Originality: This article offers a profound understanding of political connections and risk as a research topic, using bibliometric analysis to examine its academic development. Practitioner/Policy implication: These findings help construct a cohesive idea, define the underlying context, and aid academic researchers and industry practitioners in comprehending the evolution of political connections research and risks.Research limitation/Implication: The sub-themes about the formation and application of political connections and risks, where the number of topics has not been extensively examined, are also anticipated to be expanded by this study.

PENGARUH TEKANAN KLIEN DAN AUDIT TENURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI Sasmita, Rezza Dian; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 3: Desember 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i3.632

This study aims to determine whether client pressure and audit tenure have an effect on audit quality and auditor ethics as a moderator. The population in this study is the Public Accounting Firm in Semarang. Sampling was carried out using the census method and the number of samples was 53 respondents. The type of data used is primary data. This study uses a questionnaire in collecting data. The test techniques used are validity test, reliability test, classic assumption test including normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing in this study used the interaction moderation test (MRA) with SPSS version 26. The results of this study indicate that Client Pressure has a positive and significant effect on Audit Quality. While the Tenure Audit has no positive and significant effect on Audit Quality. Auditor Ethics is able to moderate the effect of Client Pressure on Audit Quality. Meanwhile, the Auditor Ethics is not able to moderate the influence of the Tenure Audit on Audit Quality.Keywords: Client Pressure, Audit Tenure, Audit Quality, Auditor Ethics

Analisis Pengaruh Debt To Equity Ratio, Current Ratio, Dan Total Aset Turnover Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2015-2020) Kusumawati, Erlin; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.513

Property and real estate is one of the investment alternatives that investors are interested in. The property and real estate industry is an industry with good prospects considering the rapid increase in products and incomes of the people, thus encouraging an increase in demand and supply of housing. The property and real estate sector is the most strategic land for investment that will provide high profits. The purpose of this study was to analyze the effect of debt to equity ratio, current ratio, and total asset turnover on financial performance partially and simultaneously. This study uses a population of property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) during 2015-2020. The sampling technique was purposive sampling method. The data analysis method used is multiple regression. The results of this study are: The debt to equity ratio has a significant negative effect on financial performance with a significance value of 0.001 <0.05. The current ratio has a significant positive effect on financial performance with a significance value of 0.004 <0.05. The total asset turnover ratio has a significant positive effect on profit growth, with a significance value of 0.000 <0.05.Keywords : Debt to Equity Ratio, Current Ratio, Total Asset Turnover and Financial Performance

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