Garuda - Garba Rujukan Digital

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

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

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

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

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.

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba Dimoderasi Leverage Helenia Fatimah Sari; Purwantoro Purwantoro; Enny Susilowati Mardjono; Agung Prajanto
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7756

This study aims to analyze the effects of tax planning, deferred tax expenses, and deferred tax assets on earnings management, with leverage serving as a moderating variable. The research focuses on the Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 period. Employing a quantitative approach with a causal design, the study utilized purposive sampling to select 26 sample companies. Data analysis was conducted using Multiple Linear Regression and Moderated Regression Analysis (MRA) through SPSS software. The results indicate that tax planning, deferred tax expenses, and deferred tax assets do not have a significant effect on earnings management. Furthermore, leverage was not proven to moderate the relationship between the independent variables and earnings management. The low coefficient of determination suggests that the research model has limited capability in explaining variations in earnings management. These findings contribute to the understanding that tax policies and funding structures may not yet serve as primary indicators for detecting earnings management practices, highlighting the need for investors, management, and regulators to consider other factors.

When Good Governance Matters: Digital Auditing and Public Sector Audit Quality Edy Supriyono; Yussri Sawani; Enny Susilowati Mardjono; Simon Nisja Putra Zai; Vicky Pratama Mahardika
JASF: Journal of Accounting and Strategic Finance Vol. 9 No. 1 (2026): JASF (Journal of Accounting and Strategic Finance) - June 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v9i1.738

Purpose: This study aims to examine the effects of Computer-Assisted Audit Techniques (CAATs), remote auditing, and professional scepticism on the quality of public sector audits, and to analyse the role of good governance moderation in these relationships. This study is important because digital-based public sector audits require governance support to enable technology and auditor judgment to improve public accountability. Method: This study uses a quantitative approach with auditors of the Supreme Audit Agency (BPK) in Central Java as respondents. The Sample used was 134 respondents. Data were obtained by distributing questionnaires. Data were collected through surveys and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. Findings: The results indicate that remote auditing has a positive effect on the quality of public sector audits. In contrast, CAATs and professional scepticism had no direct effect. However, good governance has been shown to moderate the influence of CAATs, remote auditing, and professional scepticism on audit Quality. These findings suggest that audit technology and auditors' critical attitude do not work automatically but require strong governance support. Implications: The results of this study affirm the importance of strengthening digital audit governance, data Quality, Information System Integration, digital Evidence security, auditor independence, and follow-up of audit results. BPK needs to build a digital audit ecosystem that is not only focused on technology adoption but also on strengthening accountability and internal controls. Novelty/Value: This study demonstrates that good governance is a key condition for the effectiveness of audit technology and for professional scepticism in improving the quality of public sector audits.

Pengaruh Komponen Value Added Intellectual Coefficient (VAIC™) terhadap Kinerja Keuangan Perusahaan Transportasi dan Logistik di Indonesia Zahiro Safinah; Ira Septriana; Enny Susilowati Mardjono; Bambang Minarso
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (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.v7i8.12512

This study aims to analyze the effect of intellectual capital measured through Structural Capital Value Added (STVA), Value Added Human Capital (VAHC), and Value Added Capital Employed (VACE) on the financial performance of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This research was conducted because previous studies have yielded inconsistent results regarding the impact of intellectual capital on financial performance. Transportation and logistics companies were selected as a novel research focus because they have rarely been studied as subjects of intellectual capital research. Financial performance was measured using Return on Equity (ROE). This study employs a quantitative approach using panel data regression analyzed with Eviews 14. The sample was selected using purposive sampling, resulting in 78 observations. The analysis indicates that, individually, VACE and VAHC have a positive effect on financial performance, whereas STVA does not have a significant effect. However, collectively, STVA, VAHC, and VACE have a positive effect on financial performance, indicating that the integrated management of structural capital, human capital, and capital employed can create added value and support improvements in a company’s financial performance. These findings suggest that the creation of added value in the transportation and logistics sector is driven more by the utilization of financial capital and human capital than by structural capital.

The Effect of Management Accounting Systems, Organizational Culture on Managerial Performance of Business Strategy as Moderation (Case Study At Pt. Xxx (Persero) Tbk ) Alik Sugeng Hartanto; Enny Susilowati Mardjono
Jurnal Telekomunikasi dan Informatika Lbh. 3 Àir. 2 (2025): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

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

This study aims to analyze the influence of management accounting systems and organizational culture on managerial performance, with business strategy as a moderating variable. The research was conducted at PT. XXX (Persero) Tbk, one of the leading construction companies in Indonesia. A quantitative research method with a survey approach was employed, involving 100 respondents consisting of managers and mid-level employees. Data were collected through questionnaires and analyzed using multiple linear regression and moderated regression analysis (MRA). The results indicate that the management accounting system has a positive and significant effect on managerial performance, with a coefficient of β = 0.42 (p < 0.05). Organizational culture also positively and significantly influences managerial performance (β = 0.36; p < 0.05). Furthermore, business strategy was found to strengthen the influence of both the management accounting system and organizational culture on managerial performance, with interaction coefficients of 0.18 and 0.15, respectively (p < 0.05). This research provides important contributions to the management of PT. XXX (Persero) Tbk in enhancing managerial performance through effective management of accounting systems and organizational culture. It is hoped that the findings of this study can serve as a reference for other companies facing challenges in an increasingly competitive business environment.

Pengaruh Komponen Value Added Intellectual Coefficient (VAIC™) terhadap Kinerja Keuangan Perusahaan Transportasi dan Logistik di Indonesia Zahiro Safinah; Ira Septriana; Enny Susilowati Mardjono; Bambang Minarso
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (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.v7i8.12512

This study aims to analyze the effect of intellectual capital measured through Structural Capital Value Added (STVA), Value Added Human Capital (VAHC), and Value Added Capital Employed (VACE) on the financial performance of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This research was conducted because previous studies have yielded inconsistent results regarding the impact of intellectual capital on financial performance. Transportation and logistics companies were selected as a novel research focus because they have rarely been studied as subjects of intellectual capital research. Financial performance was measured using Return on Equity (ROE). This study employs a quantitative approach using panel data regression analyzed with Eviews 14. The sample was selected using purposive sampling, resulting in 78 observations. The analysis indicates that, individually, VACE and VAHC have a positive effect on financial performance, whereas STVA does not have a significant effect. However, collectively, STVA, VAHC, and VACE have a positive effect on financial performance, indicating that the integrated management of structural capital, human capital, and capital employed can create added value and support improvements in a company’s financial performance. These findings suggest that the creation of added value in the transportation and logistics sector is driven more by the utilization of financial capital and human capital than by structural capital.

Elemen Fraud Hexagon dan Potensi Kecurangan Pelaporan Keuangan: Peran Ukuran Perusahaan sebagai Variabel Moderasi Puan Sabrina Devi; Enny Susilowati Mardjono
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 8 (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.v8i8.12784

This study aims to examine the effect of Fraud Hexagon elements on the potential for fraudulent financial reporting and to investigate the moderating role of firm size in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. This research employs a quantitative approach with a causal research design. The sample consists of 152 firm-year observations selected using purposive sampling. Fraudulent financial reporting is measured using the Beneish M-Score, while hypothesis testing is conducted through multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that external pressure and ineffective monitoring have a positive and significant effect on the potential for fraudulent financial reporting. Conversely, change in auditor, change in director, and arrogance do not significantly affect the potential for fraudulent financial reporting. Collusion is found to have a significant negative effect on fraudulent financial reporting. Furthermore, firm size moderates the relationship between external pressure, arrogance, and collusion and the potential for fraudulent financial reporting, but does not moderate the effects of ineffective monitoring, change in auditor, and change in director. The findings highlight external pressure and ineffective monitoring as the primary factors that increase the risk of fraudulent financial reporting, while firm size influences the strength of several Fraud Hexagon relationships. This study contributes to the development of fraud detection literature and provides practical implications for strengthening corporate governance and fraud prevention efforts.

Title

Found 31 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 31 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 31 Documents
Search