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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 Jurnal Akuntansi Bisnis Journal of Global Business and Management Review Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Journal Of Human And Education (JAHE) 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 Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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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.
CORPORATE SOCIAL RESPONSIBILITY, CORPORATE PERFORMANCE, AND MODERATING EFFECT OF OWNERSHIP CONCENTRATION IN INDONESIAN COMPANIES Itan, Iskandar; Ang, Meiga Putri Antoni; Butar-Butar, Dea Tiara Monalisa
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3520

Abstract

Abstract” Corporate Social Responsibility (CSR) is a necessity that needs to be implemented so that companies operate not only for the benefit of shareholders but also for the public, government, consumers, the environment, and other stakeholders. CSR is also one of the management models that has been implemented in Indonesia, making it an alternative management model. The purpose of this research is to investigate the impact of social responsibility disclosure on corporate performance and the moderating effect of ownership concentration in this relationship. The data collection technique for this research uses secondary data, meaning data obtained from other sources by extracting information from the annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX). The testing is done using E-Views. The results of this research indicate that CSR disclosure has a significant negative effect on financial performance, measured by both return on assets (ROA) and Tobin's Q. Ownership concentration plays a moderating role in strengthening the relationship between CSR and ROA, but it does not play a moderating role in the relationship between CSR and Tobin's Q. Keywords: Corporate Performance; Ownership Concentration; Corporate Social Responsibility
BREAKING BARRIERS: FEMALE DIRECTORS, EARNINGS MANAGEMENT, AND THE INFLUENCE OF EDUCATION AND SUSTAINABILITY REPORTING Ramadana, Mariska; Pratama, Vincent Tio; Butar-Butar, Dea Tiara Monalisa
Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i2.4983

Abstract

Background: The role of women directors in corporate governance has received increasing attention, especially regarding their impact on earnings management. Recognizing this role is critical as companies need to increase transparency and accountability in their financial practices, while recognizing the role of sustainability.Objective: These studies aim to find out, whether female participation in the board of directors can reduce earnings management practices, by adopting different types of measurements for the female variable.Research Method: The applied methods are purposive sampling where 49 samples collected from Indonesia Stock Exchange (IDX) that consistently publishing financial and sustainability report with a timeframe of 2018-2022. Implementing data panel regression method using Stata application.Result: The result indicate that, three female director can reduce earnings management, while independent commissioner and GRI disclosure are positively related to earnings management.Originality/Novelty of Research: This studies use different kind of measurements towards female director variables, to proving applied theory are still relevant and to resolve the limitation of previous studies to find the critical effect of female directors participation to decreasing earnings management in Indonesia. 
PERSEPSI EKSTERNAL AUDITOR TERHADAP HUBUNGAN BIAYA AUDIT DAN KUALITAS AUDIT Butar-Butar, Dea Tiara Monalisa; Juwenni, Juwenni
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3402

Abstract

Penelitian ini ditujukan untuk menganalisis dan menguji faktor-faktor yang dapat mempengaruhi kualitas audit berdasarkan perspektif dari auditor dengan menggunakan 6 variabel yaitu ukuran KAP (Kantor Akuntan Publik), kompleksitas operasional perusahaan, jumlah aset perusahaan, asal perusahaan, industri auditor, dan biaya audit. Adapun 6 variabel tersebut diwakili oleh 18 (delapan belas) pertanyaan. Penelitian ini menggunakan pendekatan penelitian secara kualitatif. Teknik metode kualitatif yang digunakan dengan cara membagikan kuesioner pada subjek penelitian yang memenuhi kriteria yang sudah ditetapkan peneliti. Data penelitian dikumpulkan dengan cara penyebaran kuesioner dalam bentuk google form kepada 108 responden auditor eksternal. Jumlah pengembalian kuesioner yang dicapai adalah 92,59%. Penelitian ini akan menggunakan metode partial least square – structural equation modeling. Untuk pengelolaan data, peneliti menggunakan software SmartPLS 3.0. Hasil penelitian menunjukkan biaya audit berpengaruh signifikan positif terhadap jumlah aset perusahaan, asal perusahaan, ukuran KAP, kompleksitas operasional perusahaan, industri auditor, dan kualitas audit. Selain itu, hasil penelitian ini juga menunjukkan bahwa ukuran KAP memediasi secara positif hubungan biaya audit dan kualitas audit. Hasil penelitian dapat dijadikan sebagai referensi untuk meningkatkan pemahaman mengenai pentingnya pemlilihan KAP dalam proses audit untuk menghasilkan hasil audit yang lebih berkualitas.
Co-Authors Alisha Ainaya, Nur Ang, Meiga Putri Antoni Giovani, Marshella Indrianto, Doni Irawan, Helen Iskandar Itan, Iskandar Juwenni Chia Juwenni, Juwenni Lisa Paramita Mariska Ramadana Pangestu, Krisnawati Yeni Pratama, Vincent Tio Saragih, Anre Giltbelt Sari Dewi Serly, Serly Sindy Sindy Stefy Stefy Yunita, Lidia