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All Journal Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Dinamika Akuntansi Abdimas Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Jurnal Akuntansi Bisnis Monex: Journal of Accounting Research Management Analysis Journal Accounting Analysis Journal Economic Education Analysis Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan MONSU'ANI TANO Jurnal Pengabdian Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Pengabdian Masyarakat Indonesia Accounting and Finance Studies D'edukasi: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Journal of Accounting and Business Jurnal Akuntansi "Indonesian Journal of Devotion and Empowerment (IJDE) "
Dhini Suryandari, Dhini
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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Analisis Faktor-Faktor Kecurangan Laporan Keuangan melalui Fraud Hexagon Theory pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2019 Khalyacara Febrianto; Dhini Suryandari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 1 (2022): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v14i1.206

Abstract

The purpose of this study is to examine the factors that influence financial statement fraud through the fraud hexagon theory. The population in this study are all mining sector companies listed on the Indonesia Stock Exchange which are included in the company sample criteria in the 2016 to 2019 period, namely as many as 32 companies. Sampling was carried out by purposive sampling technique and 100 units of analysis were selected after the data outlier technique was carried out. The measurement used to calculate financial statement fraud is earnings management. In addition, the software used is SPSS IBM 24. The results show that the financial target and the nature of the industry have a significant positive effect on financial statement fraud, while the external pressure, change of directors, collusion, and change of auditors have no significant effect on fraudulent financial statements. Meanwhile, the CEO duality variable has a negative but not significant effect on financial statement fraud. The limitation of this research is that the collusion proxy is measured using a joint project with the government, so suggestions for further research are expected to use other proxies such as political connections or state-owned enterprises.
Tax Avoidance pada Perusahaan Sektor Pertambangan di Indonesia Luluk Dayani; Dhini Suryandari
Indonesian Journal of Accounting and Business Vol 4 No 1 (2022): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v4i1.41

Abstract

Penelitian ini bertujuan untuk melakukan pengujian secara empiris pengaruh Corporate Social Responsibility (CSR), leverage, dan profitabilitas terhadap tax avoidance. Populasi yang digunakan pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2016-2020. Pengambilan sampel menggunakan teknik purposive sampling sehingga menghasilkan jumlah sampel sebanyak 10 perusahaan dengan total unit analisis sebanyak 50. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. Data yang diperoleh bersumber dari www.idx.co.id atau website resmi masing-masing sampel perusahaan. Analisis data menggunakan regresi linier berganda dengan program komputer Microsoft Excel dan SPSS versi 24. Hasil penelitian ini membuktikan CSR tidak berpengaruh terhadap tax avoidance, leverage berpengaruh negatif siginifikan terhadap tax avoidance, sedangkan profitabilitas berpengaruh positif signifikan terhadap tax avoidance. Berdasarkan hasil penelitian dapat disimpulkan bahwa tax avoidance dapat dipengaruhi oleh leverage dan profitabilitas. Kata Kunci: Corporate Social Responsibility (CSR), Profitabilitas, Leverage, Tax Avoidance.
Type of Industry and Environmental Disclosure Quality: Evidence from Developing Country Retnoningrum Hidayah; M Akmal; Dhini Suryandari; Indah Fajarini Sri Wahyuningrum; Trisni Suryarini; I N Kayati; Linda Agustina; Fian Tri Rohmah; Anwar Zahid; Prabowo Yudo Jayanto
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75480

Abstract

The activities of company give a distinct pollution on the natural environment and communities. This paper aims to examine how the role of type of industry influences the quality of environmental disclosures with multi-theories. The research population is non-financial companies listed on the Indonesia Stock Exchange (IDX). The results point out that profitability could not effects on the environmental disclosure quality. Moreover, type of industry has no effect on environmental disclosure quality. In addition, the type of industry cannot moderate the relationship between profitability and the quality of environmental disclosures. This research proves the type of industry is unable to guarantee the level of quality of environmental disclosure by companies. The level of environmental disclosure quality tends to depend on management awareness in each management. This study give contribution for literature review that legitimacy theory could not be implemented. The large companies do not always prioritize environmental disclosure quality.
Sustainability Report and Audit Fee: Evidence from Manufacturing Companies Saripah Saripah; Dhini Suryandari
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77223

Abstract

Financial reports are used as a basis for decision making and need to disclose information on the entity's social responsibility for the environment presented in the sustainability report. Companies are required to disclose a sustainability report to protect the environment, social and natural resources. The financial statements are presented in a valid and relevant manner so they must be audited by an independent party. The audit process raises audit fees where the more a company discloses a sustainability report, the more it will have an impact on the audit process which will affect the audit fee. In this case the auditor and the company must consider the factors that can affect the audit fee. The purpose of this study is to find empirical evidence regarding the influence of audit committees, firm complexity and profitability on audit fees moderated by firm size. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. While the sample is 45 with 135 units of research analysis. The sampling technique is purposive sampling. The analytical method used to test the hypothesis is moderation regression analysis with SPSS Statistics 26. The results of this study prove that audit committees have a significant negative effect on audit fees, company complexity and profitability have no effect on audit fees, company size can weaken the influence of audit committees on audits fees, but cannot moderate the effect of company complexity and profitability on audit fees.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2015-2017 Siti Kholipah; Dhini Suryandari
Jurnal Akuntansi Vol. 9 No. 2 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.2.83-96

Abstract

This study aimed to examine the effect of audit opinion, audit fee, and KAP size on auditor switching with companies size as moderating variable. The population in this study were 86 financial companies listed on Indonesia Stock Exchange in 2015-2017. The purposive sampling technique produced 47 companies as the sample. This study used secondary data with the documentation method and analyzed using logistic regression as well as absolute difference test value to test the moderating variable. The results of this study showed that audit opinion has negative significant effect on auditor switching, KAP size has positive significant effect on auditor switching, and audit fee has not effect on auditor switching. Company size is not able to moderate the influence of audit opinion, audit fee, and KAP size on auditor switching. The conclusion of this study is the companies that conduct auditor switching are influenced by the opinions received and the KAP size. Audit fee does not affect the company's decision to conduct auditor switching and the size of the company is not a determinant of the auditor switching.Keywords: Audit Opinion; KAP Size; Auditor Switching
The Implementation Of Discretionary Fixed Costs For Textile Waste Craftsman Retnoningrum Hidayah; Trisni Suryarini; Dhini Suryandari; Ima Nur Kayati; Monita Bayu Islamiatun
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 1 (2024): June
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/hv0m7846

Abstract

Competition in the business world is an interesting thing to always observe. The rapid spread of micro, small, and medium enterprises (MSMEs) has led to high levels of competition. This service activity aims to provide an understanding regarding the calculation of discretionary fixed costs so that producers can calculate the desired profit level. The ability of MSME actors in this matter will be very beneficial for the development of their business. The target of this service activity is textile waste craftsmen who are in Menguneng Village, Pekalongan. Activities were carried out with the lecture method and practice calculations. Activities begin with initial coordination with partners to determine implementation time and equipment. Next, training was carried out in lectures and question and answer methods as well as calculation practice. Finally, monitoring and evaluation is carried out periodically. The results of the program show that the craftsmen understand the importance of calculating discretionary fixed costs for MSMEs. Furthermore, the craftsmen have been able to calculate the selling price of the product according to the profit target. Furthermore, it is hoped that there will be a positive synergy between the government and MSME craftsmen to increase product marketing.
Co-Authors A.A. Ketut Agung Cahyawan W Adris Kuncoro Agung Wicaksono Aliati Mukaromah, Aliati Aminudin, Mohamad Rizal Anwar Zahid Arditiyan, Arma Kharisma Arditiyan, Arma Kharisma Asri Purwanti Bisri Rahayuningsih Djoko Sanjoto Ely Indriyani Faizah, Siti Nurul Febi Setiawan Fian Tri Rohmah Fian Tri Rohmah Fransiska Desi Primastuti, Fransiska Desi Hilda Vina Anisa Humaira Dinda Mulyadi I N Kayati Ima Nur Kayati Ima Nur Kayati Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Khalyacara Febrianto Linda Agustina Luluk Dayani M Akmal Malikhatun Dayyanah Melati Napitupulu, Ravlecia Monita Bayu Islamiatun Munajat, Sakinatul Munajat, Sakinatul Munifah, Siti Najib, Muhammad Ihda Ainun Najib, Muhammad Ihda Ainun Ningrum, Tri Sulistya Nugraha, Asa Septa Nugraha, Asa Septa Oktavianto, Dimas Dwi Oktavianto, Dimas Dwi Olga Welly Charisma Prabowo Yudo Jayanto Putri, Kristi Kemala Putri, Kristi Kemala Qomari, Aliffa Nurul Rahayu Dinassari Rahayu, Rita Ramadhani Nurul Aisyah, Ramadhani Nurul Retno Wulandari Retnoningrum Hidayah S Sukirman Sandy Alfianto, Sandy Sarifa Aini Saripah Saripah Siti Kholipah Srikandhi, Mutia Femila Sukirman - Sukirman Sukirman Sukirman Sukirman Sukirman Sukirman Trisni Suryarini Wijayanti, Yulia Winda Islamiati Zahid, Anwar