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All Journal MABIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JURNAL MANAJEMEN MOTIVASI Jurnal Abdimas Mandiri Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Revenue : Jurnal Ilmiah Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT Akuntansi dan Teknologi Informasi Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora International Journal of Enterprise Modelling Jurnal Pengabdian Masyarakat Mentari Jurnal Akuntansi
Febriana Louw
Universitas Widya Dharma Pontianak
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Moderating Role of Audit Committee in Determinant Relationship with Audit Delay Sylvia, Leny; Louw, Febriana
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.13267

Abstract

Purpose – The objective of this study is to examine the moderating role of Audit Committee in the relation between determinants, which are Financial Distress, Complexity of Operation, and CPA Reputation, toward Audit Delay. Design/Methodology/Approach – Purposive sampling was applied in filtering research data from the financial statements of property and real estate companies registered on the Indonesia Stock Exchange during 2022-2024. A total of 160 financial statements from 73 issuers were analyzed after outlier adjustment. Data analysis was performed using Moderated Regression Analysis (MRA) with the SPSS 26 application. Results – This study found a positive influence of Financial Distress on Audit Delay. Whereas, Complexity of Operation and CPA Reputation do not have significant impact to Audit Delay. MRA analysis shows that the audit committee does not act as a moderator in the relationship between determinants with Audit Delay. Research limitations/Implications – The presence of Audit Committee in property and real estate issuers registered on IDX has not been effective enough because companies only consider the existence of Audit Committees as a means of complying with OJK regulations, thereby failing to accelerate the financial statement audit process. Practically, these findings highlight that managementand regulators need to strengthen the role and effectiveness of audit committees to ensure timeliness and enhance investor confidence in audited financial statements. Keywords: Audit Delay, Audit Committee, Complexity of Operation, CPA Reputation, Financial Distress
Ukuran Perusahaan Memoderasi dampak Profitabilitas dan Intensitas Modal terhadap Penghindaran Pajak Alun, Jervic Kristian; Louw, Febriana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8358

Abstract

The purpose of this study is to examine the impact of profitability and capital intensity on tax avoidance, with company size serving as a moderating variable. The population and sample in this study are companies in the Consumer Non-Cyclical sector traded on the Indonesia Stock Exchange with a research period of 2020-2024. This study uses a quantitative approach with secondary data analysis methods from the official website of the IDX, with a purposive sampling technique. The research sample consists of 37 companies for the 2020-2024 period listed on the IDX. The data analysis used is descriptive statistics, classical assumption tests, multiple regression analysis, and moderation regression analysis. The analysis results show that profitability has a negative effect on tax avoidance, while capital intensity has a positive and significant effect on tax avoidance. The MRA test results show that the company size variable does not moderate the effect of profitability and capital intensity on tax avoidance.
PENGARUH GCG, DEBT DEFAULT, DAN MANDATORY DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN DIMODERASI UKURAN PERUSAHAAN Aprilia, Natasya; Louw, Febriana
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i2.2619

Abstract

ABSTRAKKetahanan suatu usaha menjadi hal yang utama dan penting bagi perusahaan apapun dalam dunia bisnis. Salah satu cara melihatnya adalah dengan memperhatikan muncul atau tidaknya opini audit going concern dalam laporan perusahaan. Urgensi opini ini terletak pada kemampuannya mencerminkan tingkat keyakinan auditor terhadap keberlangsungan hidup perusahaan. Jika muncul, berarti terdapat masalah serius yang dapat mengancam kelangsungan usaha. Sebaliknya jika tidak muncul, berarti kondisi usaha nya relatif sehat. Fokus kajian ilmiah ini untuk menentukan bagaimana pengaruh good corporate governance, debt default, dan mandatory disclosure terhadap opini audit going concern, serta peran ukuran perusahaan sebagai moderasi dalam hubungan ini. Perusahaan sektor industrial yang tercatat di Bursa Efek Indonesia tahun 2021 hingga 2024 menjadi objek penelitian dalam kajian ini. Dari total populasi sebanyak 67 perusahaan, diperoleh 46 perusahaan sebagai sampel melalui metode purposive sampling. Analisis regresi logistik dan analisis regresi moderasi (MRA) yang menggunakan software SPSS 25 diterapkan sebagai teknik analisis data dalam kajian ini. Hasil studi menyimpulkan bahwa opini audit going concern tidak dipengaruhi oleh good corporate governance. Di sisi lain, debt default berpengaruh positif terhadap opini audit going concern, sedangkan mandatory disclosure tidak berpengaruh terhadap opini audit going concern. Selanjutnya, hubungan antara good corporate governance dan opini audit going concern tidak dapat dimoderasi oleh ukuran perusahaan. Namun, ukuran perusahaan mampu memperlemah hubungan antara debt default dengan opini audit going concern dan mampu memperkuat keterkaitan antara mandatory disclosure dan opini audit going concern. ABSTRACTBusiness resilience is a fundamental and essential aspect for any company in business world. One way to assess it is by observing the presence or absence of going concern audit opinion in company’s report. The urgency of this opinion lies in its ability to reflect the auditor’s level of confidence in company’s ability to continue its operations. If such an opinion appears, it indicates the existence of serious issues that may threaten the company’s continuity. Conversely, the absence of a going concern opinion suggests that company’s condition is relatively healthy. This scientific focuses on determining how good corporate governance, debt default, and mandatory disclosure influence going concern audit opinions, as well as examining the moderating role of firm size in these relationships. Industrial sector companies listed on the Indonesia Stock Exchange from 2021 to 2024 serve as the objects of this research. From a total population of 67 companies, 46 were selected as samples using a purposive sampling method. Logistic regression analysis and moderating regression analysis (MRA) with SPSS version 25 were applied as data analysis techniques. The results of the study indicate that going concern audit opinions are not affected by good corporate governance. In contrast, debt default has a positive effect on going concern audit opinions, while mandatory disclosure shows no effect. Furthermore, firm size does not moderate the relationship between good corporate governance and going concern audit opinions. However, firm size weakens the relationship between debt default and going concern audit opinions, while strengthening the relationship between mandatory disclosure and going concern audit opinions
Determinants of Tax Avoidance: Institutional Ownership as a Moderator Aprivia, Carissa; Louw, Febriana
International Journal of Enterprise Modelling Vol. 19 No. 3 (2025): September: Enterprise Modelling
Publisher : International Enterprise Integration Association

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the affects of accounting conservatism, independent commissioners, and inventory intensity on tax avoidance with institutional ownership as a moderator. This study was conducted quantitatively with research subjects consisting of companies on the Indonesia Stock Exchange listed during 2020-2024 in the industrial sector. The population studied in this research was composed of 67 companies using purposive sampling, resulting in 29 companies and a whole sample of 91 data after outliers. The data used was secondary data obtained from annual reports and company financial reports. The analysis techniques applied were multiple regression analysis and moderated regression analysis using IBM SPSS Statistics version 26. The outcome from this study reveal that accounting conservatism and independent commissioners have a negative impact on tax avoidance; inventory intensity doesn’t have impact on tax avoidance; institutional ownership is capable of weakening the impact of accounting conservatism on tax avoidance; and institutional ownership couldn’t moderate the impact of independent commissioners and inventory intensity on tax avoidance. Future research is expected to use sectors other than industry and add independent variables or use different moderating variables to provide broader insights.
Optimalisasi Audit Kinerja Pemasaran Produk Mayora Melalui Analisis Data Penjualan dan Umpan Balik Konsumen Siam, Stivenes Tjin; Indah, Nopiani; Santika, Dewi; Suwantono, Edwin; Louw, Febriana
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): January 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i3.2748

Abstract

This community engagement program aims to enhance the effectiveness of marketing performance audits at PT Cipta Niaga Semesta, an authorized distributor of PT Mayora Indah Tbk products in West Kalimantan. The main issues faced by the partner company include the suboptimal use of sales data, the unsystematic management of customer feedback, and the high volume of damaged goods, which have not been analyzed as performance indicators. To address these challenges, the academic team from the Faculty of Economics and Business, Widya Dharma Pontianak University, implemented a learning-by-doing mentoring program integrating training, audit simulation, and the analysis of the company’s real operational data. The implementation method consisted of four main stages: preparation, core training, evaluation, and follow-up. Participants were trained to analyze sales trends, identify causes of product damage, design customer satisfaction surveys, and integrate the findings into a comprehensive marketing audit report. The results of the activity showed a significant increase in participants’ understanding, particularly in preparing data-based audit reports (with an improvement of up to 84%). Key findings indicate a negative relationship between the level of damaged goods and customer satisfaction, highlighting the need for a digital system to record returns and store feedback. Through this activity, the company successfully developed an integrated marketing audit template that encompasses sales, logistics, and customer perception data. The mentoring program not only improved staff competencies but also strengthened distribution efficiency and marketing management transparency at both the corporate and retail partner levels.
Determinasi Cash Holding melalui Investasi, Dividen, Aset Berwujud, dan Kepemilikan Institusional Febriana Louw
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v4i4.6972

Abstract

Cash management plays a critical role for companies in the consumer non-cyclicals sector, as cash supports operational activities, investment needs, and shareholder obligations. However, cash policies vary across firms, making it important to identify the determinants of cash holding. This study aims to analyse the effects of asset tangibility, capital expenditure, dividend payout ratio, and institutional ownership on cash holding in consumer non-cyclicals companies listed on the Indonesia Stock Exchange. The study employs a quantitative approach with an associative research design. A purposive sampling technique was used to select 27 firms that consistently distributed dividends during 2019–2023, resulting in 135 firm-year observations. Data processing was carried out using multiple linear regression analysis through EVIEWS-12 to examine the relationships among the variables. The results indicate that asset tangibility and institutional ownership have a negative and significant effect on cash holding, while the dividend payout ratio has a positive and significant effect on cash holding. Conversely, capital expenditure exhibits no significant effect. These findings highlight that cash policy is shaped not only by financial characteristics but also by ownership structure. This study contributes empirically by providing insights for companies in formulating liquidity strategies aligned with financial decisions and governance considerations.
STUDI TEORI FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100 DI BURSA EFEK INDONESIA Verenn Tanuwijaya; Hiong, Lauw Sun; Louw, Febriana; Indah, Nopiani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1222

Abstract

This study aims to determine the effect of the fraud hexagon on financial statement fraud in companies indexed by Kompas100 on the Indonesia Stock Exchange. In this study, pressure was measured by return on assets, measured by the BDOUT ratio, rationalization was measured using independent auditor changes, capability was measured by CEO change, arrogance was measured by CEO duality, collusion was measured by government cooperation projects, and fraudulent financial statements were measured by M-score. The data analysis technique used descriptive statistical analysis, classical assumption test, logistic logistics, model test and coefficient of determination as well as hypothesis testing which was carried out using the SPSS analysis tool. The result of this research is that the fraud hexagon has no effect on financial statement fraud.
Berbagai Faktor Yang Memengaruhi Perusahaan Dalam Pengambilan Keputusan Transfer Pricing Louw, Febriana
JURNAL MANAJEMEN MOTIVASI Vol 16 No 2 (2020): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v16i2.2273

Abstract

Tujuan penelitian untuk mengetahui pengaruh pajak, profitabilitas, tunneling incentive, leverage, mekanisme bonus, dan ukuran perusahaan terhadap keputusan transfer pricing. Pengambilan sampel dengan menggunakan metode purposive sampling dengan jumlah sampel yang telah dikumpulkan yaitu 59 perusahaan dari periode 2014 sampai dengan periode 2018. Metode penelitian yang digunakan adalah metode asosiatif. Teknik analisis menggunakan metode kuantitatif dengan analisis statistik deskriptif, uji multikolinearitas, uji regresi logistik serta pengujian hipotesis dengan menggunakan bantuan software SPSS versi 22. Hasil pengujian menunjukkan bahwa pajak tidak berpengaruh terhadap keputusan transfer pricing, profitabilitas tidak berpengaruh terhadap keputusan transfer pricing, tunneling incentive tidak berpengaruh terhadap keputusan transfer pricing, leverage berpengaruh positif terhadap keputusan transfer pricing, mekanisme bonus tidak berpengaruh terhadap keputusan transfer pricing, dan ukuran perusahaan berpengaruh positif terhadap keputusan transfer pricing.
Financial Literacy and Financial Self-Efficacy as Determinants of Responsible Financial Behavior: The Effect of Fintech Adoption and Financial Stress Febriana Louw; Giriati Giriati; Helma Malini
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5310

Abstract

This study is motivated by the increasing complexity of financial behavior in the digital era, where the rapid expansion of Financial Technology (Fintech) has enhanced access to financial services but has not necessarily led to more responsible financial behavior. Although financial literacy and financial self-efficacy are recognized as key determinants of financial decision-making, empirical findings remain inconsistent, indicating the need to explore additional mechanisms such as fintech adoption. This study aims to examine the effects of financial literacy and financial self-efficacy on responsible financial behavior, incorporating fintech adoption as a mediating variable and financial stress as a moderating variable. A quantitative survey design was employed, involving 236 Generation Z respondents in Pontianak, Indonesia, and analyzed using SEM-PLS. The results reveal that financial literacy has a positive but insignificant direct effect, while financial self-efficacy significantly influences responsible financial behavior. Fintech adoption is found to have a positive effect and mediates both relationships. Additionally, financial stress weakens the relationship between financial literacy and financial behavior. In conclusion, promoting responsible financial behavior requires the integration of financial knowledge, self-efficacy, and effective utilization of fintech.
Co-Authors Adiananta, Bayu Fahmi Alun, Jervic Kristian Anwar Azazi Aprilia, Natasya Aprivia, Carissa Arestha, Rully Dewi Santika Giriati Giriati Gusti Hardiansyah Helma Malini Hernat, Okevanrianus Putra Kusuma Indawati Halim Lauw Sun Hiong Nopiani Indah Novianty, Novianty Octavian Hartono Stivenes Tjin Siam Suwantono, Edwin Sylvia, Leny Thendy Salim, Ega Erlinda Verenn Tanuwijaya Verenn Tanuwijaya Vito Apriyanto