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All Journal Journal of Applied Finance & Accounting JABE (Journal of Accounting and Business Education) AFEBI Accounting Review Jurnal Akuntansi Jurnal ULTIMA Accounting Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING (JRAMB) Jurnal Riset Akuntansi Mercu Buana Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Journal of Global Business and Management Review Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Conference on Community Engagement Project (Concept) Social Engagement: Jurnal Pengabdian Kepada Masyarakat Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan
Dea Tiara Monalisa Butar-Butar
Universitas Internasional Batam
Arts Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Mechanical Engineering Social Sciences Other

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Perancangan Sistem Microsoft Office Access pada Toko Batam Sumber Indah Dea Tiara Monalisa Butar-Butar; Stefy
TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Vol. 3 No. 2 (2023): TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat
Publisher : Fakultas Teknik, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/tekiba.v3i2.3303

Abstract

Financial reports are a source of information that stakeholders use to make decisions regarding controlling company operational costs, understanding company profits and losses, understanding debts and liabilities, and calculating taxes. As financial reports also play an important role in Micro Small and Medium Enterprises sector, there are still many Micro Small and Medium Enterprises sector that have not prepared financial reports or have prepared them in the middle of difficulties and complications. This community service activity is carried out using survey and interview methods. After finding the obstacles faced by Batam Sumber Indah Store, the solution was to design an accounting system information in the form of Microsoft Office Access. The results of this activity are expected to increase the efficiency and effectiveness of the Batam Sumber Indah Store in producing reliable financial reports.
PERAN KUALITAS AUDIT DALAM MEMODERASI PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN Butar-Butar, Dea Tiara Monalisa; Alisha Ainaya, Nur; Ramadana, Mariska
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9180

Abstract

This research seeks to analyze the role of audit quality in strengthening or weakening the impact of ESG disclosure on firm value (a case study of companies included in the ESG list on the Indonesia Stock Exchange (IDX) during the 2020-2022 period). The disclosures of environmental, social, and governance aspects are regarded as independent variables. Audit quality plays the role of a moderating variable. The dependent variable in this study is firm value. Agency theory and signaling theory underpin this research. The secondary data used in this study comes from the IDX, covering the years 2020 to 2022. The sample selection in this study was carried out through a targeted sampling approach, resulting in 102 observations. A moderated regression technique was applied to assess the hypotheses. The findings suggest that transparency in environmental, social, and governance aspects does substantially impact corporate value. Furthermore, audit quality as a moderating factor meaningfully affect the corporate valuation.
Impact of Sustainability Reporting on Firm Value with Audit Quality as Moderator: Coal Companies Butar Butar, Dea Tiara Moonalisa; Itan, Iskandar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3399

Abstract

This study examines the impact of sustainability reporting on firm value in coal mining companies in Indonesia and investigates the moderating role of audit quality in this relationship. Rooted in agency theory, this study addresses the issue of information asymmetry between managers and shareholders, especially in environmentally sensitive industries. This study uses a quantitative approach using sustainability reporting as the independent variable, firm value as the dependent variable, and audit quality as the moderator variable. The study classifies sustainability reporting as non-experimental with time series and cross-sectional data classification. The research sample consists of 11 coal mining companies listed on the Indonesia Stock Exchange for the years 2020-2023. Using panel data from 2020-2023 and applying regression analysis, this study finds that sustainability reporting significantly increases firm value. In addition, audit quality strengthens this relationship, indicating that credible audits increase stakeholders' trust in disclosed Environmental, Social, and Governance information. These findings highlight that transparent reporting and reliable assurance mechanisms play an important role in improving firm valuation. This article contributes to the literature by emphasizing the interaction between non-financial disclosure and corporate monitoring in emerging markets.
The Impact of Board Independence and Gender Diversity on Quality of Integrated Reporting: Indonesian ESG-focused Companies Butar-Butar, Dea Tiara Monalisa; Itan, Iskandar; Saragih, Anre Giltbelt
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.59853

Abstract

This study investigates the impact of board independence and gender diversity on the quality of integrated reporting (IR) among ESG-focused firms in Indonesia. Integrated reporting, which combines financial and non-financial information, plays a crucial role in enhancing corporate transparency and accountability, particularly in firms committed to environmental, social, and governance (ESG) principles. Grounded in Agency Theory and Resource Dependence Theory, this study employs a quantitative research design using panel data from publicly listed Indonesian companies that issued integrated or sustainability reports between 2020 and 2023. The results reveal that board independence does not have a significant effect on IR quality, suggesting that structural independence may not be sufficient to influence ESG disclosures. In contrast, board gender diversity has a positive and significant effect on IR quality, highlighting the strategic role of diverse perspectives in enhancing reporting practices. These findings provide important insights for regulators, investors, and firms seeking to strengthen governance mechanisms and improve transparency through integrated reporting.
MODERASI CORPORATE SOCIAL RESPONSIBILITY DALAM PENGHINDARAN PAJAK DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA Ramadana, Mariska; Irawan, Helen; Butar-Butar, Dea Tiara Monalisa
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.431

Abstract

Earnings management practices have an impact on the quality of financial reports which can influence investor decisions and company reputation. This research aims to investigate the moderating role of CSR on the relationship between tax avoidance and corporate governance on earnings management practices. As many as 197 samples from 49 companies listed on the Indonesia Stock Exchange during 2018-2022 were analyzed using multiple linear regression. The research results show that tax avoidance and female commissioners have a significant negative effect on earnings management, while independent commissioners and audit quality have a significant positive effect on earnings management. CSR positively moderates the influence of female commissioners on earnings management, but negatively moderates audit quality on earnings management. This research implies that the structure and composition of the board of commissioners, including the presence of female commissioners, can play an important role in managing earnings management, while audit quality is highly dependent on the implementation of strict audit standards.
Financial Technology on Banking Financial Performance with Audit Quality as Moderating Variable Butar-Butar, Dea Tiara Monalisa; Serly, Serly; Ramadana, Mariska
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.6126

Abstract

The purpose of this study is to determine the effect of fintech on banking financial performances as seen from profitability and liquidity risk with audit quality as moderating variable. The urgency of this research is due to the inconsistency of results in testing the effect of fintech on banking financial performance. In addition, this study also considers the audit quality variable as moderating variable to see whether the audit quality can stengthen or weaken the effect of fintech on banking financial performance. This research is descriptive research with quantitative approach. The population used in this study were all banking companies listed on the IDX for the 2020-2022 period. The study’s samples, which were chosen using the purposive sampling technique, include banks that periodically released yearly financial reports throughout the research period and have used fintech services such phone, SMS, and internet banking. Managing data using Eviews 12. The findings demonstrated that financial technology significantly affects LDR and ROA. However, as a moderating variable, the audit quality variable has no discernible effect on ROA or LDR.
Corporate Social Responsibility and Company Performance: The Role Of Board Characteristics Itan, Iskandar; Giovani, Marshella; Butar-Butar, Dea Tiara Monalisa
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3372

Abstract

This research seeks to explore how the implementation of social responsibility practices impacts a company's performance and to investigate whether certain characteristics of the board play a moderating role in this relationship. The study collected data from 43 companies listed on the Indonesia Stock Exchange (IDX) that engaged in social responsibility activities during the period from 2017 to 2022. The analysis employed panel regression techniques. The findings of the study indicate a noteworthy negative correlation between corporate social responsibility (CSR) and return on assets (ROA). Conversely, the relationship between CSR and Tobin's Q is found to be statistically insignificant and positive. Moreover, the number of directors does not appear to moderate the relationship between CSR and company performance, whether measured by ROA or Tobin's Q. Similarly, independent commissioners do not seem to moderate the relationship between CSR and company performance when measured by ROA, but they do exhibit a moderating effect in the context of Tobin's Q.
The Effectiveness of The Board of Directors' Performance and The Moderation Effect of Corporate Risk Management on The Company's Financial Performance Butar-Butar, Dea Tiara Monalisa; Indrianto, Doni
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8883

Abstract

Purpose – This study aims to analyze the relationship between variables of the Board of Directors (BOD) effectiveness, specifically board size, board independence, and gender with the financial performance of companies measured through Tobin’s Q. The study also considers the role of the chief risk officer as proxy for enterprise risk management (ERM) as moderating variable. Research Method – The data used is sourced from the financial reports of LQ45 listed companies on the Indonesia Stock Exchange for the period 2018-2022 with a total of 44 companies as the sample. The analytical method employed is multiple linear regression using the Eviews software. Findings – The results indicate that board gender and board independence have negative significant effect on Tobin’s Q, while board size has no significant effect. The result of regression test with moderating variables show that the enterprise risk management as a moderating variable has significantly effect of board independence on Tobin’s Q. Implication – The existence board of director has an important and vital role in managing the company’s transactions, determining the company’s management policies, and controlling operations to ensure company’s efficiency. To develop strategies, manage risks, and drive confidence to achieve organizational goals in order to create effectiveness and efficiency, companies san consider establising enterprise risk management. In this study, it is proven that the existence of enterprise risk management can improve the company’s financial performance.
The Effectiveness of BOD Performance and ERM on Company's Financial Performance Butar-butar, Dea Tiara Monalisa; Indrianto, Doni
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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

Abstract

The purpose of this research is to examine the correlation between corporate financial performance as assessed by Return on Asset (ROA) and the efficacy of the Board of Directors (BOD), more especially board size, board independence, and board gender. Enterprise Risk Management (ERM) is a moderating variable, and the chief risk officer's function is a surrogate for it in this study. Financial reports of 45 companies registered on the Indoensia Stock Exchange for the years 2018–2022, making up the bulk of the data used in this analysis. According to the findings, ROA is significantly affected by board independence but unaffected by board size or gender. Also, this study finds that ERM has moderating effect on the relationship between board independence and ROA.
The effect of independence and gender of BOD, managerial and institutional ownership, and ownership concentration on tax aggressiveness Butar-Butar, Dea Tiara Monalisa; Yunita, Lidia; Dewi, Sari
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss1.art1

Abstract

This study examines the relationship between board independence, board gender, management ownership, ownership concentration and institutional ownership with tax aggressiveness in listed companies in Indonesia in the LQ45 reporting sector. Research data processing was executed with E-views 12 software. The source of research data is secondary data using library research methods, namely collecting information from various sources such as journals, theses, previous research, and others, as well as obtaining research sample data through the Indonesia Stock Exchange (IDX) website. The results showed that board independence had a significant positive effect on tax aggresiveness.
Co-Authors Alisha Ainaya, Nur Ang, Meiga Putri Antoni Giovani, Marshella Indrianto, Doni Irawan, Helen Iskandar Itan, Iskandar Juwenni Chia Juwenni, Juwenni Lisa Paramita Pangestu, Krisnawati Yeni Ramadana, Mariska Saragih, Anre Giltbelt Sari Dewi Serly, Serly Sindy Sindy Stefy Stefy Yunita, Lidia