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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi, Auditing dan Keuangan Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Business and Applied Management Balance Vocation Accounting Journal Jurnal Ekonomi Manajemen Sistem Informasi JMB : Jurnal Manajemen dan Bisnis JAF- Journal of Accounting and Finance Jurnal Akuntansi Bisnis Jurnal Bina Akuntansi Coopetition : Jurnal Ilmiah Manajemen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi RELEVAN : Jurnal Riset Akuntansi Journal of Accounting and Finance Management (JAFM) JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi International Journal of Multidisciplinary Sciences and Arts Journal Research of Social Science, Economics, and Management Media Ilmiah Akuntansi Kajian Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Temy Setiawan, Temy
Universitas Bunda Mulia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Faktor-Faktor Yang Memengaruhi Audit Delay, Dimoderasi Ukuran Perusahaan Dan Reputasi KAP Winardi, Juan Christian; Setiawan, Temy; Kuswanto, Randy
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 1 (2025): Artikel Riset Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i1.5724

Abstract

Ukuran perusahaan dan reputasi Kantor Akuntan Publik (KAP) merupakan faktor moderasi dalam penelitian ini, yang mencoba menguji dampak profitabilitas, komite audit, dan solvabilitas terhadap audit delay. Perusahaan-perusahaan dalam industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2021 dan 2023 menjadi objek penelitian. Purposive sampling digunakan untuk memilih sampel, dan 246 perusahaan terpilih sebagai sampel penelitian. SPSS versi 25 digunakan untuk analisis data. Temuan menunjukkan bahwa meskipun solvabilitas memiliki dampak yang baik terhadap keterlambatan audit, namun profitabilitas memiliki dampak negatif. Penundaan audit tidak terpengaruh oleh sesi komite audit. Meskipun ukuran perusahaan tidak memodifikasi hubungan antara rapat komite audit dan keterlambatan audit, ukuran perusahaan secara negatif mengurangi pengaruh profitabilitas dan solvabilitas terhadap keterlambatan audit. Sementara itu, hubungan antara profitabilitas, rapat komite audit, dan solvabilitas dengan audit delay tidak dimoderasi oleh reputasi PAF. Penelitian ini memberikan implikasi bagi perusahaan dan pemangku kepentingan untuk mempertimbangkan faktor-faktor yang mempengaruhi audit delay guna meningkatkan efisiensi pelaporan keuangan.
Employee Perceptions towards the Effectiveness of the Whistleblowing System Research Breliastiti, Ririn; Setiawan, Temy; Herninta, Tiwi; Natalsya, Nasya Lita
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6249

Abstract

Recent high-profile corporate scandals, such as Enron, Volkswagen, and Lehman Brothers, underscore the critical role of whistleblowing systems (WBS) in uncovering fraud and unethical practices. Despite their importance, challenges persist in implementation, including employee fears of retaliation and inconsistent follow-up. This study examines employee perceptions of WBS effectiveness, aiming to: (1) evaluate WBS efficacy in whistleblower protection, report handling, and sanctions; (2) analyze cultural acceptance and challenges; (3) identify factors influencing employee comfort (e.g., anonymity, trust in management); and (4) propose recommendations for improvement. Using qualitative methods, data were collected via online interviews with 36 employees (18 meeting criteria) from Indonesian companies, primarily in finance, and analyzed thematically using NVivo software. Results revealed that while WBS enhances transparency and enables faster detection of major violations (e.g., corruption), effectiveness is hampered by insufficient follow-up on minor cases, technical barriers (e.g., email server issues), and fears of social retaliation. Employee comfort hinges on robust anonymity guarantees and transparent processes, yet 61% of respondents expressed uncertainty about protection mechanisms. Corporate culture generally supported WBS but risked misuse in hierarchical or small-team environments. Recommendations include strengthening policy socialization, ensuring impartial sanctions, upgrading technical infrastructure, and enforcing strict confidentiality. The study concludes that WBS effectiveness requires organizational commitment to cultural and procedural reforms, though limitations in sample diversity and subjective data necessitate future mixed-method research across broader sectors and direct observation of WBS implementation.
PENGARUH WHISTLEBLOWING SYSTEM, KOMPETENSI AUDITOR, DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN FRAUD Setiawan, Temy; Nuansari, Novita; Olivia, Theresia
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2188

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing system, kompetensi auditor, dan moralitas individu terhadap pencegahan fraud. Pencegahan fraud merupakan aspek penting dalam menjaga integritas dan akuntabilitas laporan keuangan serta kepercayaan publik terhadap institusi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data primer diperoleh melalui penyebaran kuesioner secara online menggunakan Google Form. Responden dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik (KAP), dengan jumlah sampel sebanyak 51 orang auditor. Metode analisis yang digunakan dalam penelitian ini adalah Structural Equation Modeling - Partial Least Square (SEM-PLS), yang dinilai sesuai untuk menguji hubungan antar variabel dalam model penelitian dengan jumlah sampel yang terbatas. Hasil penelitian menunjukkan bahwa whistleblowing system dan moralitas individu memiliki pengaruh positif terhadap pencegahan fraud. Hal ini menunjukkan bahwa sistem pelaporan yang transparan dan budaya moral individu yang kuat dapat memperkuat upaya organisasi dalam mencegah tindakan kecurangan. Sementara itu, kompetensi auditor tidak berpengaruh signifikan terhadap pencegahan fraud, yang mengindikasikan bahwa kemampuan teknis dan profesional auditor belum tentu menjamin efektivitas dalam mengidentifikasi atau mencegah tindakan curang, terutama jika tidak diimbangi oleh keberanian moral dan sistem pengawasan yang baik. Penelitian ini memberikan implikasi bagi lembaga audit dan perusahaan agar lebih fokus pada penguatan budaya etika dan pelaporan, tidak hanya peningkatan kompetensi teknis semata, dalam upaya pencegahan fraud yang efektif dan berkelanjutan.
Corporate Social Responsibility: Qualitative and Quantitative Content Analysis Study Setiawan, Temy; Sugianto, Marshelli; Dahlan, Kandi Safia Senastri; Purwanti, Ari
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3474

Abstract

In the midst of a growing legitimacy gap, CSR disclosure is becoming increasingly important. Comprehensive CSR disclosures, especially in the mining industry sector, are expected to demonstrate accountability and transparency to stakeholders. This study seeks to develop indicators of CSR disclosure that are commonly used by mining sector companies with a cross reference method from various research articles and adapted to the GRI standard. There are 24 main indicators obtained after developing indicators. Furthermore, these indicators are used in content analysis techniques to measure CSR disclosure. The results of this study indicate that companies in the mining industry sector still tend to use quantitative disclosures and disclosures on material aspects that focus on only a few indicators. This research contributes to the development of indicators and mapping of disclosures commonly made by mining sector companies that are listed on the Indonesia Stock Exchange for the period 2017 – 2019.
Religiosity as a Moderator in the Relationship between Business Ethics and Sustainable Business Practices with Consumer Perceptions of Creative MSMEs Setiawan, Temy; Bwarleling, Theresia Hesti; Bimo, Irenius Dwinanto
Jurnal Aplikasi Manajemen Vol. 23 No. 2 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2025.023.2.07

Abstract

Business ethics and sustainable business practices are important factors in building consumer trust and loyalty, especially in the context of sustainability and social responsibility. Religiosity is considered a moderating factor because the moral and ethical values held by consumers can influence their evaluation of a business. This study aims to analyze the influence of business ethics and sustainable business practices on consumer perceptions of Micro, Small, and Medium Enterprises (MSMEs) in the creative sector, with religiosity as a moderating variable. This study employs a quantitative approach, focusing on the population of consumers of MSMEs in the Creative Sector of Cimahi City, with a sample of 150 individuals whose data were collected through questionnaires. Path analysis techniques are used to evaluate direct and indirect relationships between variables. The results of the study indicate that business ethics and sustainable business practices influence consumer perceptions, where MSMEs in the creative sector in Cimahi City can apply ethical and sustainable principles to improve their business trust and image. In addition, the variable of religiosity plays a significant role in moderating the relationship between business ethics and sustainable business practices on consumer perceptions, indicating that religious values can enhance the impact of the business strategy implemented.
Policy and Research Trends in Carbon Trading Stock Exchanges for Financial Reporting: A Systematic Review Using Bibliometric Network Analysis Purwanti, Ari; Misdiyono, Misdiyono; Setiawan, Temy
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.97833

Abstract

This study presents a comprehensive bibliometric analysis of carbon trading stock exchanges for financial reporting, focusing on the Indonesian market. A total of 331 documents published between 2015 and 2024 were examined using the Biblioshiny tool within the Bibliometrix framework. The research investigates the evolution of key themes, the geographic distribution of publications, and the contributions of leading authors and journals in this field. The findings reveal that carbon trading research has grown steadily, with a marked increase in publications over the last five years, predominantly in academic journals (88%) compared to conference papers (12%). Notably, the United Kingdom has made significant contributions to this research domain, with Zhang Y emerging as a leading researcher. The most influential journals identified include Energy Policy, Sustainability (Switzerland), and the Journal of Cleaner Production. The study also provides a detailed analysis of research trends, showing the increasing prominence of carbon trading, its correlation with financial reporting, and its global impact. This bibliometric review offers valuable insights for scholars and practitioners seeking to understand the development and future directions of carbon trading in financial markets, as well as the evolving collaborative networks between institutions and countries.
Analisis Jejak Karbon Dalam Proses Pembelajaran Kelas Dirga, Agustinus; Setiawan, Temy; Breliastiti, Ririn
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2144

Abstract

The environmental issue should have already become a primary concern and a crucial focal point for sustainability. One of the influencing factors is carbon dioxide (CO2) emissions, which have a significant impact on climate change. Electricity consumption contributes the largest share of carbon emissions in the energy sector, followed by transportation activities. This study aims to compare the levels of carbon emissions generated and the costs incurred in the face-to-face and online learning processes involving electricity consumption and transportation activities. The research employs a qualitative approach with a case study method. The population in this study consists of active accounting students at Bunda Mulia University, Serpong Campus, and no sampling is conducted to obtain the entire data, which includes primary data from observation and questionnaire. The tools used in this study are Microsoft Excel and jejakkarbonku.id for processing research samples. The results of the study indicate that electricity consumption is higher in face-to-face learning compared to online learning. Additionally, a greater level of carbon emissions is produced from face-to-face learning than online learning, with building electricity consumption surpassing transportation activities. The costs incurred for face-to-face learning are also higher than those for online learning. Despite face-to-face learning being the largest contributor to consumption, carbon emissions, and costs, it is perceived as more effective than online learning. Therefore, there is a need for solutions to address environmental issues while maintaining the effectiveness of education.
Analisis Faktor-Faktor yang Memengaruhi Tindakan Penggelapan Pajak (Studi Literatur Tahun 2018-2023) Tjendra, Michelle Jane; Setiawan, Temy; Riswandari, Ernie
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2145

Abstract

The purpose of conducting this research is to (1) elucidate the commonly researched factors in academia and presumed variables influencing tax evasion; (2) explain the phenomena that drive research in the realm of tax evasion; (3) attempt to delineate the relevance of the phenomenon addressed in tax evasion-related research concerning the research timeline. This study adopts a qualitative descriptive research design with a literature review approach. The data used in this research consist of research articles on tax evasion from the period 2018-2023 indexed by Sinta. The research findings indicate that there are a total of 45 factors suspected to influence tax evasion, and the dominant issues/phenomena in tax evasion research from 2018-2023 are those from previous years. Additionally, the researcher identified other issues/phenomena driving tax evasion research from 2018-2023 beyond the existing research articles.
Faktor Yang Mempengaruhi Pengungkapan Emisi Karbon Di Indonesia Setiawan, Temy; Ahalik Ahalik; Tandry Whittleliang Hakki; Yosan Novanto
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 1 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i1.2683

Abstract

Pengungkapan emisi karbon menjadi isu yang semakin berkembang dalam beberapa tahun terakhir. Pengungkapan emisi karbon berkaitan dengan dampak perubahan iklim terhadap keberlanjutan organisasi termasuk Indonesia. Salah satu dampak perubahan iklim adalah pemanasan global. Indonesia sangat rentan terhadap dampak perubahan iklim yang sedang terjadi saat ini karena Indonesia merupakan salah satu negara dengan jumlah penduduk terpadat dan memiliki ribuan pulau kecil. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan emisi karbon yaitu menguji dan menganalisis: Pengaruh Kesadaran Lingkungan Perusahaan, Strategi Karbon Perusahaan, Strategi Bisnis Perusahaan Hijau, Rantai Pasokan Hijau, dan Pengetahuan Karbon terhadap Pengungkapan Emisi Karbon. Metode analisis yang digunakan dalam penelitian ini adalah analisis jalur dengan pola hubungan antar variabel independen dalam penelitian ini adalah korelatif dan kausal. Responden penelitian adalah manajer dan direktur perusahaan industri energi yang terdaftar di Bursa Efek Indonesia. Berdasarkan hasil penelitian ini menunjukkan bahwa Kinerja Lingkungan, Strategi Bisnis Kompetitif, dan Manajemen Rantai Pasokan Hijau berpengaruh signifikan terhadap Pengungkapan Emisi Karbon. Namun Strategi Manajemen Karbon dan Pengetahuan Karbon tidak berpengaruh terhadap Pengungkapan Emisi Karbon.
ANALISIS STUDI LITERATUR ATAS PRAKTIK PENGGELAPAN PAJAK PADA KASUS YANG TERJADI DI INDONESIA Nathalie, Carina Irene; Setiawan, Temy
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1496

Abstract

Abstrak The purpose of this research is to (1) Find out what factors influence taxpayers actions in commiting tax evasion; (2) Know what theories are used in tax evasion research. This research used a qualitative descriptive method with 87 Sinta articles for the 2018-2023 period with the keyword “Tax Evasion”, with 8 respondents and an interview with one of the sources as a tool to confirm these factors. The results of this research show that the main factors of tax evasion are Tax Discrimination, Love of Money, Understanding of Taxation, and Opportunity. Meanwhile, the theories that are ofted used are Theory Planned Behaviour and Attribution Theory.
Co-Authors Ahalik Ahalik Ahalik Ahalik, Ahalik Angelene, Dian Anggriawan, Denny Apriyani, Dewi Ari Purwanti Ari Purwanti Bella Rosewita Breliastiti, Ririn Brenda, Brenda Brigitta Tarissa Gintings Bwarleling, Theresia Hesti Calvin Gouw Cindy Aprilya Dahlan, Kandi Safia Senastri David Harianto Denny Anggriawan Dewi Apriyani Dewi Apriyani, Dewi Dian Angelene Dirga, Agustinus Fitriningrum, Andriati Frisca Adriana Ghaizky Ara Bahar Gressy, Gressy Hakki, Tandry Whittleliang Herninta, Tiwi Herninta, Tiwi Irenius Dwinanto Bimo James Andrian Jastin Jovanus Kosasih, Vanessa Kurniawan, Stephani Kurniawati Kurniawati Layaputra Soekamto, Yangsen Leonardo Ivan Lasmana Lisa Theresia Litya Junita Selly Magdalena Magdalena Mario Inigo Radite Kusumo Mathue Mathue Misdiyono Misdiyono Mudzakir Mudzakir Mudzakir Mudzakir Nadia Inggrida Natalsya, Nasya Lita Nathalie, Carina Irene Nicholas Jonathan Novanto, Yosan Nuansari, Novita Odila Levana Ng Olivia, Theresia Pangestu, Juan Carlos Pardomuan Robinson Sihombing Putra, Danu Pradipta Randy Kuswanto Riswandari, Ernie Rowland, Rowland Saputra, Wendy Salim Shelvy Siratan, Elkunny Dovir Stephani Kurniawan Sugianto, Marshelli Tandry Whittleliang Hakki Theresia Olivia Tjendra, Michelle Jane Venona Venona Veny Veny Veny Veny Veny, Veny Viana Ramadhanti Vivian Whynne Vivianty William Fernando Winardi, Juan Christian Yanssen Kristianto Yosan Novanto