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All Journal SOLUSI International Journal of Social and Management Studies (IJOSMAS) Dhana
Dian Indriana Trilestari
Universitas Semarang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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IMPACT OF INDUSTRY TYPE, COMPANY SIZE, PROFITABILITY AND LEVERAGE TO CARBON EMISSION DISCLOSURE Murwanto, Haris; Trilestari, Rr. Dian Indriana
International Journal of Social and Management Studies Vol. 3 No. 4 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i4.213

Abstract

The aim of this study is to analyze the impact of industry type, company size, profitability, and leverage to carbon emission disclosure empirically. The population in this research are all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample used were 14 companies with an observation period of 2018-2020, so 42 company data were obtained. This research used legitimacy theory and stakeholder theory. The sample selection method in this research used purposive sampling with quantitative approaches. The analytical technique used in hypothesis testing is multiple linear regression analysis. The results of this research indicate that company size affects carbon emission disclosure. Meanwhile, the profitability, and leverage do not affect carbon emission disclosure. The limitations of this research are: (1) The measurement index of the company’s carbon emission disclosure coverage is not following the conditions of companies in Indonesia, (2) Eliminating 1 variable, namely industry type. The future research agendas are: (1) Further research is expected to improve the list of carbon emission disclosure items, (2) Further research is expected to be able to develop measurements for carbon emission disclosure that are following conditions in Indonesia. Keywords: Carbon Emission Disclosure, Industry Type, Company Size, Profitability, Leverage
Determinants of Audit Quality in the Digital Era: The Influence of Audit Tenure, Artificial Intelligence, and Firm Complexity Yulianti Yulianti; Rr Dian Indriana Trilestari
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/jjk3zb32

Abstract

The rapid development of digital technology has transformed the auditing environment, influencing the determinants of audit quality in modern organizations. The integration of digital systems, advanced data analytics, and Artificial Intelligence (AI) has changed how auditors collect, analyze, and evaluate financial information. Alongside these technological developments, traditional factors such as audit tenure and firm complexity continue to play important roles in shaping audit outcomes. This study aims to examine the influence of audit tenure, Artificial Intelligence adoption, and firm complexity on audit quality in the digital era. This research employs a quantitative approach using secondary data obtained from audited annual reports and financial statements of publicly listed companies. The sample was selected using purposive sampling, and the collected data were analyzed using multiple linear regression analysis to examine the relationships between the independent variables and audit quality. The results indicate that audit tenure and Artificial Intelligence adoption have a positive and significant effect on audit quality, suggesting that longer auditor–client relationships improve auditors’ understanding of client operations while AI enhances the efficiency and accuracy of audit procedures. Meanwhile, firm complexity does not have a significant effect on audit quality, indicating that auditors are generally capable of managing complex organizational structures through standardized audit practices and technological support. The study concludes that the transformation of the audit environment in the digital era has shifted the determinants of audit quality toward a combination of professional experience and technological capability, highlighting the strategic role of Artificial Intelligence in improving modern audit practices.
Fraud Disclosure: A Systematic Literature Review Approach Novia Septiana Putri; Saifudin Saifudin; Rr.Dian Indriana Trilestari
Solusi Vol. 22 No. 3 (2024): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v22i3.7810

Abstract

Financial fraud is an issue of increasing concern in various sectors, especially in the context of companies and financial institutions. This article aims to explore the published literature on fraud disclosure. Using a systematic literature review approach, this article aims to identify, assess, and synthesize previous research results related to this topic. The systematic literature review approach allows researchers to follow a structured procedure in searching, selecting, and analyzing relevant literature. This process includes searching major academic databases, using specific keywords, and applying strict inclusion and exclusion criteria. The result of this process is a collection of the most relevant and high-quality studies that provide deep insights into the topic of fraud disclosure. This article identifies several key themes in the literature on fraud disclosure. First, there are various methods and techniques used to detect and report fraud, including Forensic Audit; Audit Investigation; Auditor Competence. Second, the article highlights the importance of transparency and responsibility in the fraud disclosure process, as well as the role of regulators and oversight bodies in overseeing this practice. Third, factors such as Forensic Auditing; Investigative Auditing; Auditor Competence also influence the extent to which and how fraud is disclosed. In addition, this article identifies some of the challenges faced in research on fraud disclosure, including data limitations, difficulties in measuring the effectiveness of various disclosure methods, and variability in applicable regulations. The conclusion of this review emphasizes the need for further research to develop a more comprehensive and effective framework for addressing fraud, as well as the importance of collaboration between academics, practitioners, and regulators to improve fraud disclosure practices.
PERAN CORPORATE GOVERNANCE DAN KUALITAS AUDIT DALAM MEMINIMALISIR MANAJEMEN LABA Titi Purbo Sari; Dian Indriana Trilestari
Solusi Vol. 21 No. 4 (2023): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v21i4.7824

Abstract

Fenomena manajemen laba menggambarkan perilaku manajer yang opportunistik ketika mengelola laporan kegiatan perusahaan pada satu periode tertentu. Untuk mengatasinya, perusahaan dapat menerapkan good corporate governance dan penggunaan jasa KAP Big 4 sebagai upaya untuk mengurangi perilaku manajer yang melakukan praktik manajemen laba. Oleh karena itu, tujuan penelitan ini adalah untuk menelaah serta menemukan bukti-bukti empiris terhadap peranan corporate governance dan kualitas audit yang memoderasi  hubungan leverage dan manajemen laba. Fokus penelitian adalah perusahaan yang bergerak di sektor perbankan  dan tercatat di Bursa Efek Indonesia, tahun amatan  2015 sampai dengan 2019. Data diolah dengan menggunakan regresi linear sederhana dan regresi moderasi. Variabel penelitian ini meliputi leverage, manajemen laba, serta variabel moderasinya adalah corporate governance dan kualitas audit. Pengujian hipotesis menggunakan 186 sampel perusahaan perbankan, diperoleh hasil penelitian yang membuktikan bahwa leverage berdampak positif dan signfikan pada manajemen laba. Corporate governance yang diproksikan dengan kepemilikan institusional, kepemilikan manajerial, komite audit dan dewan komisaris independen gagal dalam mengurangi pengaruh leverage terhadap manajemen laba. Namun, variabel kualitas audit ternyata mampu memperlemah pengaruh leverage terhadap manajemen laba. Penelitian ini menemukan adanya pembaharuan temuan yang menyatakan kualitas audit dari KAP Big 4 menghasilkan laporan keuangan yang berkualitas, relevan dan reliable sehingga mampu meminimalkan tindakan manajemen laba.
Co-Authors Haris Murwanto Paramitayana Novia Septiana Putri Saifudin Saifudin Titi Purbo Sari Yulianti