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DETERMINAN ASIMETRI INFORMASI TERHADAP PRAKTIK MANAJEMEN LABA Agung Budi; Reni Anggraeni
Dynamic Management Journal Vol 7, No 1 (2023): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v7i1.7329

Penelitian ini bertujuan untuk menguji secara empiris pengaruh asimetri informasi, kepemilikan manajerial dan employee stock ownership program terhadap praktik manajemen laba. Manajemen laba merupakan suatu cara atau langkah yang disengaja dilakukan oleh pihak manajemen untuk menaikan jumlah laba atau menururnkan jumlah laba sesuai batas prinsip akuntansi yang umum maupun diluar batas prinsip akuntansi. Penelitian ini adalah penelitian asosiatif kausal dengan pendekatan kuantitatif. Populasi penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI tahun 2017-2021. Sampel ditentukan berdasarkan metode purposive sampling, sebanyak 9 perusahaan. Data yang digunakan adalah data sekunder. Data yang digunakan dalam penelitian diperoleh dari laporan tahunan. Teknik analisis dalam penelitian ini menggunakan analisis regresi dengan software SPSS versi 25. Hasil penelitian ini menunjukkan bahwa secara parsial asimetri informasi tidak berpengaruh terhadap manajemen laba, kepemilikan manajerial tidak berpengaruh terhadap manajemen laba dan employee stock ownership program berpengaruh negatif terhadap manajemen laba. Secara simultan asimetri informasi, kepemilikan manajerial dan employee stock ownership program berpengaruh terhadap manajemen laba.

Inklusi keuangan pada UMKM di kota Tangerang Agung Budi; Mikrad Mikrad; Reni Anggraeni
AKUNTABEL Vol 19, No 4 (2022): Desember
Publisher : Faculty of Economics and Business Mulawarman University

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh fintech dan persepsi usaha mikro terhadap keuangan inklusif pada UMKM di Kota Tangerang. Penelitian ini adalah penelitian kuantitatif, sample penelitian ini berjumlah 99Â pengusaha UMKM di Kota Tangerang pengumpulan data primer dilakukanÂ dengan menyebarkan kuesioner,teknik pengambilan sampling menggunakanÂ probability sampling teknik analisis yang digunakan adalah analisis regresi linearÂ berganda dengan mengguankan software SPSS 25. Hasil penelitian menunjukanÂ bahwa variable fintech (X1) dan persepsi usaha mikro (X2) berpengaruh positifÂ dan signifikan terhadap keuangan inklusif (Y) yakni hubungan korelasi sebesarÂ 0,784 masuk dalam kategori kuat dengan nilai koefisien determinasi sebesarÂ 60,6% sisanya 39,4% dipengaruhi variabel lain diluar penelitian. Fhitung Ftabel (76,522 3,09) dengan tingkat signifikansi sebesar 0,000 0,05. Dengan nilai persamaan regresi linier berganda Y = 1.191+0,371X1+ 0,580X2

Pengaruh Tekanan Stakeholder, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Publikasi Sustainability Report Rino Wahyudi; Dirvi Surya Abbas; Reni Anggraeni
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.113

The purpose of this study is to determine the effect of the audit committee, stakeholder pressure, company size, institutional ownership on the publication of the sustainability report. In Manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 Period. This study uses a quantitative approach. The population in this study were 195 manufacturing companies listed on the IDX. The sampling technique used is purposive sampling. Based on the predetermined criteria, 11 samples of manufacturing companies were obtained. The type of data used in this research is secondary data. The method used is panel data regression analysis. The results of this study indicate that simultaneously Shareholder Pressure, Company Size, Institutional Ownership simultaneously affect the Sustainability Report Publication. Partially, the size of the company has a positive effect on the publication of the sustainability report. while the audit committee, shareholder pressure, institutional ownership have no effect on the publication of the sustainability report.

Ukuran Perusahaan Memoderasi Pengaruh Perencanaan Pajak, Tunneling Incentive, dan Aset Tidak Berwujud terhadap Transfer Pricing Eko Sudarmanto; Reni Anggraeni; Toto Sugihyanto; Fahry Reza; Laras Amarita
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.393

This study aims to determine the influence of Tax Planning, Tunneling Incentive, and Intangible Assets on Transfer Pricing Behavior with Firm Size as a Moderating Variable. The study adopts a quantitative approach with a sample of 7 companies in the automotive subsector of manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The sampling technique used is purposive sampling, utilizing Eviews 12 software. The method of analysis employed is panel data regression analysis. The partial results of the study show that the tax planning variable affects transfer pricing, the tunneling incentive variable does not affect transfer pricing, the intangible asset variable does not affect transfer pricing, firm size is able to moderate (strengthen) the effect of tax planning on transfer pricing, firm size is not able to moderate (strengthen) the effect of tunneling incentive on transfer pricing, and firm size is not able to moderate (strengthen) the effect of intangible assets on transfer pricing.

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan kesadaran etika dalam dunia bisnis melalui pembahasan kasus nyata skandal perusahaan ternama. Fokus kegiatan diarahkan pada pemahaman tentang penyebab, dampak, serta strategi pencegahan skandal etika yang relevan dan aplikatif bagi pelaku usaha dan masyarakat umum. Kegiatan diselenggarakan secara daring bekerja sama dengan Lembaga Pelatihan dan Sertifikasi SSQ Holistik Internasional – Malang, khususnya melibatkan alumni Eko Sudarmanto; Indah Permata Dewi; Fitria Madaniah Prasetyo; Irwan Irawadi Barus; Muhammad Abdul Rosid; Reni Anggraeni; Sri Juminawati
Jurnal Pengabdian Masyarakat Indonesia Vol 5 No 4 (2025): JPMI - Agustus 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.3793

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan kesadaran etika dalam dunia bisnis melalui pembahasan kasus nyata skandal perusahaan ternama. Fokus kegiatan diarahkan pada pemahaman tentang penyebab, dampak, serta strategi pencegahan skandal etika yang relevan dan aplikatif bagi pelaku usaha dan masyarakat umum. Kegiatan diselenggarakan secara daring bekerja sama dengan Lembaga Pelatihan dan Sertifikasi SSQ Holistik Internasional – Malang, khususnya melibatkan alumni program CBsQ dan CMtQ yang tergabung dalam SSQ Community. Metode pelaksanaan berupa seminar interaktif dan pemaparan materi oleh para akademisi dari perguruan tinggi, serta diskusi terbuka bersama peserta yang berjumlah sekitar 90 orang. Hasil kegiatan menunjukkan bahwa skandal etika berdampak serius terhadap reputasi, kepercayaan publik, stabilitas organisasi, dan keberlanjutan bisnis. Peserta juga memperoleh pemahaman mendalam tentang pentingnya tata kelola etis, sistem pelaporan pelanggaran, dan budaya organisasi yang berbasis nilai. Kegiatan ini membuktikan bahwa pendekatan edukatif kolaboratif dapat menjadi strategi efektif dalam memperkuat integritas bisnis secara berkelanjutan.

The Mediating Role of Fintech Adoption in the Relationship between Financial Literacy, Digital Literacy, and MSMEs’ Financial Performance Reni Anggraeni; Agung Budi; Syifa Juliani Dwi Putri
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.956

Purpose — This study investigates whether fintech adoption acts as a mediating mechanism in linking financial literacy and digital literacy to the financial performance of MSMEs. Design/Methodology/Approach — A quantitative survey was conducted involving 400 MSME owners and managers in Banten Province, Indonesia. Data were analyzed using PLS-SEM to examine both direct and indirect relationships among constructs. Findings/Results — The findings indicate that financial literacy did not significantly improve financial performance directly (β = 0.083; p = 0.225). In contrast, digital literacy positively influenced financial performance (β = 0.241; p < 0.001). Both financial literacy (β = 0.318; p < 0.001) and digital literacy (β = 0.354; p < 0.001) significantly increased fintech adoption. Fintech adoption also had a significant positive impact on financial performance (β = 0.401; p < 0.001). Mediation testing confirmed that fintech fully mediated the financial literacy–performance relationship and partially mediated the digital literacy–performance relationship. Originality/Value — This study highlights fintech adoption as a strategic mechanism that transforms literacy capabilities into measurable financial outcomes, extending the understanding of MSME performance in emerging digital economies.

Global Trends in Cryptocurrency Accounting Research: A Bibliometric Analysis of Scopus Publications (2015–2025) Loso Judijanto; Reni Anggraeni; Andry Irdyansah; Ahalik Ahalik; Muhamad Rizky Wijaya; Eko Sudarmanto
Jurnal Multidisiplin West Science Vol 5 No 04 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i04.3346

The unprecedented development of cryptocurrencies and blockchain technologies has posed major challenges to traditional accounting standards and procedures. As a result, there is a rising number of scholarly contributions to this topic. The goal of this paper is to explore global trends in cryptocurrency accounting research from the perspective of bibliometrics based on the papers published in Scopus databases between 2015 and 2025. Data was gathered systematically and analyzed using VOSviewer software to visualize and interpret co-authorship networks, citation structures, and keyword co-occurrence clusters. Cryptocurrency and blockchain emerge as the key concepts of all research streams, such as financial reporting, auditing, regulation, and fintech. It can be stated that there is an unevenly distributed global collaboration network in which countries like the US, China, and India are leading. There is also a tendency towards a growing interest in applied aspects related to financial markets, risks management, and regulations. The field seems to mature in terms of research and practical applications. However, the current state of affairs implies some research gaps concerning accounting standardization, IFRS implementation, and corporate governance.

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