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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Akuisisi : Jurnal Akuntansi Jurnal Riset Akuntansi Terpadu SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management JAE (Jurnal Akuntansi dan Ekonomi) JASF (Journal of Accounting and Strategic Finance) Reswara: Jurnal Pengabdian Kepada Masyarakat EKONOMIKA45 Jurnal Akuntansi dan Keuangan Abdi Makarti Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer
Enny Susilowati Mardjono
Fakultas Ekonomi Dan Bisnis Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Ajaran Tri Pantangan, Sikap, dan Pemberian Reward terhadap Niat Melakukan Whistleblowing Susanto, Aurelia; Yulita Setiawanta; Enny Susilowati Mardjono; Hermawan Triono
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.3586

Abstract

This study aims to see whether there is an influence of the Tri Pantangan teachings, attitudes, and provision of rewards on the intention to do whistleblowing. The population in this study were accounting students at Dian Nuswantoro University Semarang. The sample was taken using puposive sampling technique, with 101 students selected as research respondents. Data were collected through questionnaires as a data collection method. To analyze the data, this study used multiple linear regression analysis assisted by SPSS 25. The results showed that the tri abstinence teachings and attitudes affect the intention of whistleblowing, while the provision of rewards showed no effect on the intention of whistleblowing.
Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Sales Growth terhadap Tax Avoidance Nindiana Okta Auliya; Juli Ratnawati; Enny Susilowati Mardjono; Ratna Herawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1616

Abstract

This research uses a quantitative approach aimed at determining the influence of institutional ownership, transfer pricing, and sales growth on tax avoidance in energy companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling technique which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis. The research results conclude that institutional ownership has a negative effect on tax avoidance. Meanwhile, transfer pricing and sales growth have no influence on tax avoidance.
Pengelolaan Keuangan Mahasiswa Akuntansi Universitas Dian Nuswantoro : dilihat dari sisi Literasi Keuangan dan Gaya Hidup Abelinno Rizky Sectioazhari; Enny Susilowati Mardjono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5059

Abstract

The aim of this research is to find out and analyze the influence of Financial Literacy and Lifestyle on the Financial Management of Accounting Students at Dian Nuswantoro University. In this research, the data source used is primary data. The population of Accounting students at Dian Nuswantoro University class 2021/2022 semester 6 is 130 people and the sample obtained by this research is 120. Data analysis in this study used a multiple linear regression analysis model. The sampling technique used in this research used purposive sampling. The results of this study show that lifestyle has an effect on financial management and financial literacy has no effect on financial management.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Digital Payment, Kapabilitas Teknologi Informasi Komunikasi, dan Kapabilitas Keuangan Digital Terhadap Kinerja UMKM Kuliner di Kecamatan Banyumanik Kota Semarang Shinfi Nabila Putri; Enny Susilowati Mardjono; Ira Septriana; Purwantoro Purwantoro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11435

Abstract

This study aims to examine the effects of financial literacy, financial inclusion, digital payment, information and communication technology (ICT) capability, and digital financial capability on the performance of micro, small, and medium enterprises (MSMEs) in Banyumanik District. This research employs a quantitative approach using primary data collected through purposive sampling, with a sample of 100 MSME owners registered on digital platforms. The data were analyzed using SPSS statistical analysis techniques. The findings indicate that, partially, digital payment and information and communication technology (ICT) capability have a positive and significant effect on MSME performance, while financial literacy, financial inclusion, and digital financial capability do not have a significant effect. Simultaneously, all variables have a significant effect on MSME performance, indicating that the combination of financial factors and digital capabilities continues to play an important role in enhancing MSME performance and sustainability.
Pengaruh Auditor Switching, Audit Tenure, dan Ukuran KAP Terhadap Audit Delay (Studi Kasus Pada Perusahaan Property dan Real Estate Yang Listing di BEI tahun 2020-2023) Ananta Adi Firmansyah; Hermawan Triono; Enny Susilowati Mardjono; Dian Festiana Hadi Saputro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7800

Abstract

This study was conducted to obtain empirical evidence on the impact of auditor switching, audit tenure, and the size of the Public Accounting Firm (KAP) on audit delays in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative descriptive approach with secondary data from the IDX as its source. Data analysis was carried out with the help of SPSS version 25 software, including descriptive statistical tests, classical assumption tests, and hypothesis tests. The results of the study indicate that auditor switching does not have a significant effect on audit delays with a significance value of 0.352> 0.000. However, the audit engagement period and KAP size separately have a significant effect on audit delays with a significance value of 0.000 <0.05 for both. Together, the three independent variables are proven to have a significant effect on audit delays with a significance value of 0.000 <0.05.
Green Accounting: Peningkatan Environmental Performance Studi Kasus Perusahaan Semen, Energi, dan Tambang Muhammad Fietra Winandha; Arditya Dian Andika; Enny Susilowati M; Hermawan Triono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9433

Abstract

Companies in the sectors of cement, energy, and mining engage in the extraction of raw materials, their subsequent processing into finished products, and the distribution or delivery of these goods. These raw materials are derived from natural resources and are essential in the production of a variety of materials. The manufacturing process produces a considerable volume of waste, which consequently affects the environment. This study aims to explore the effects of renewable energy, recycled waste, and environmental costs on environmental performance, both individually and collectively, while also evaluating these effects through experimental analysis. This study will employ a quantitative methodology, concentrating on specific sustainability reports from firms within the cement, energy, and mining sectors that are listed on the Indonesia Stock Exchange between the years 2020 and 2024. Utilizing a purposive sampling technique, this research has yielded a total of 60 data sets. The objective of this analysis is to address the research hypothesis through the application of structural equation modeling. The findings of the study demonstrate that, to a certain degree, only renewable energy possesses the capability to impact environmental performance, whereas factors such as recycled waste and environmental costs do not exert influence. It is important to acknowledge that when evaluating their cumulative effects, all methods of green accounting can alter environmental performance. Additionally, this research indicates that the evolving framework of green accounting emphasizes accounting practices associated with transactions, events, financial entities, and social and environmental processes. In light of these findings, green accounting is defined as the practice of recognizing, quantifying, documenting, reporting, and disclosing the integration of an organization’s accounting activities with its environmental performance into a unified figure, which stakeholders then utilize to inform both economic and non-economic decisions.
Audit Lag di Era Digitalisasi Pada Sektor Energy Di Indonesia Christina Saputri; Enny Susilowati Mardjono
Akuisisi : Jurnal Akuntansi Vol. 21 No. 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2559

Abstract

This study examines examines the effect of profitability, liquidity level, and company size on the time lag in issuing audit reports. The sample consisted of energy companies listed on the Indonesia Stock Exchange, selected through a purposive sampling method based on specific criteria. The study employs a quantitative method by examining secondary data from the Indonesia Stock Exchange. 159 observation data were analyzed using multiple linear regression from 2020 to 2023. The study demonstrates that (a) profitability affects the audit period in financial reporting, (b) liquidity has no effect on the audit period in financial reporting, and (c) company size has no effect on the audit period in financial reporting. The study aims to comprehend the factors influencing the audit periods in financial reporting within the energy sector.
Pengaruh CSR, GCG, Struktur Modal, Ukuran Perusahaan Terhadap Nilai Perusahaan: Studi pada Perusahaan Properties & Real Estate yang Terdaftar di BEI Periode 2022-2024 Fitria Salva Rima; Enny Susilowati Mardjono
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 6 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i6.12073

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), capital structure, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach with an associative method. The sample was determined using purposive sampling, resulting in 35 companies with a total of 105 observations. The data used are secondary data obtained from annual reports and financial statements, which were analyzed using multiple linear regression with IBM SPSS Statistics 25. The results indicate that CSR and capital structure have a positive and significant effect on firm value. Meanwhile, firm size has a negative and significant effect on firm value. GCG variables proxied by managerial ownership, institutional ownership, and independent commissioners show no significant effect, while the audit committee has a negative and significant effect on firm value. Simultaneously, all independent variables explain 39.7% of the variation in firm value. These findings suggest that not all corporate governance mechanisms effectively enhance firm value, highlighting the need to optimize GCG implementation and improve CSR quality as well as capital structure management.
Audit Disfungsional, Kompetensi, dan Independensi: Determinan Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Wilayah Kota Semarang Cherly Ayu Anggeraini; Arditya Dian Andika; Enny Susilowati Mardjono; Ngurah Pandji
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 7 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i7.12173

Abstract

This study aims to examine the influence of dysfunctional audits, competence, and independence on audit quality among external auditors at a Public Accounting Firm (KAP) in Semarang City. The approach used is quantitative, with a survey method distributed through questionnaires to respondents selected using purposive sampling techniques. Data analysis was performed using multiple linear regression with SPSS. The results indicate that dysfunctional audits have a negative and significant effect on audit quality, while competence and independence have a positive and significant effect. Simultaneously, these three variables are also proven to have a significant effect on audit quality. These findings confirm that audit quality is influenced by behavioral factors, professional abilities, and the auditor's independence attitude.
Pengaruh Profitabilitas, Leverage, Sales Growth terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi Laurensia Josephine; Purwantoro; Enny Susilowati Mardjono; Juli Ratnawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3100

Abstract

This study scrutinizes tax avoidance behaviors within the healthcare sector by probing the interrelations among profitability, leverage, and sales growth, while positing firm size as a moderating determinant. The population encompasses all healthcare firms listed on the Indonesia Stock Exchange from 2021 to 2024. Samples were meticulously selected via purposive sampling according to predefined criteria, yielding 15 firms and a cumulative 60 observations. Employing a quantitative paradigm, the study draws on secondary data sourced from consolidated financial statements. Analytical procedures comprised descriptive statistics, classical assumption diagnostics, and Moderated Regression Analysis (MRA), with mean centering implemented to attenuate multicollinearity concerns. Empirical evidence demonstrates that profitability, debt-oriented capital structure, and sales growth wield substantive influence over tax avoidance, as operationalized by the Cash Effective Tax Rate (CETR). These findings elucidate that enhancements in financial performance and operational dynamism incentivize firms to engage more assiduously in tax management. Nonetheless, firm size does not exert a significant moderating effect on the nexus between profitability and leverage with tax avoidance. In contrast, firm size accentuates the impact of sales growth on tax avoidance. Consequently, large healthcare enterprises are predisposed to intensify tax planning initiatives concomitant with escalating sales.
Co-Authors Abelinno Rizky Sectioazhari Adellia, Putri Rahma Agung Prajanto Ajeng Puspitasari Alik Sugeng Hartanto Amanda Putri Rahmawati Ananta Adi Firmansyah Anna Sumaryati Anna Sumaryati Arditya Dian Andika Bambang Minarso, Bambang Cherly Ayu Anggeraini Christina Saputri Dian Indriana Hapsari Edy Supriyono Fitria Salva Rima Helenia Fatimah Sari Hermawan Triono Imang Dapit Pamungkas Ira Septriana Ira Septriana Ira Septriana, Ira Juli Ratnawati Juli Ratnawati Juli Ratnawati Laurensia Josephine Lilis Setyowati Lilis Setyowati Mawarda, Aisa Senta Melati Oktafiyani Moh Arwan Hamidi Muhammad Fietra Winandha Muhammad Rafi Raihan Ngurah Pandji Ngurah Pandji Mertha Agung Durya Nila Tristiarini, Nila Nindiana Okta Auliya Norliza Che Yahya Prasetyo, Dwiky Budhi Puan Sabrina Devi Purwantoro Purwantoro purwantoro purwantoro Putri Aisah Khayati Ratna Herawati Rinaldi Sinaga Salma Nurhaliza Putri Saputro, Dian Festiana Hadi Shalsabila, Fanisha Putri Shinfi Nabila Putri Simon Nisja Putra Zai Susanto, Aurelia Triono, Hermawan Vicky Pratama Mahardika Yulita Setiawanta Yulita Setiawanta Yussri Sawani Zahiro Safinah