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All Journal JURNAL AKUNTANSI DAN AUDITING EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis PENELITIAN DAN KARYA ILMIAH Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Prosiding Seminar Nasional Pakar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL LENTERA BISNIS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kajian Akuntansi dan Auditing Mattawang: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Transekonomika : Akuntansi, Bisnis dan Keuangan JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Ekonomi Trisakti Jurnal Pengabdian Mandiri Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Ekonomi Digital Postgraduate Management Journal Jurnal Indonesia Sosial Sains Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) EBID:Ekonomi Bisnis Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Economics, Business and Innovation Research journal of social and economic research Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah E-Jurnal Akuntansi
Yanti, Harti Budi
Universitas Trisakti
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FISCAL JUSTICE IN THE IMPLEMENTATION OF FINAL INCOME TAX FOR MSMES: A QUALITATIVE STUDY OF MICRO BUSINESS ACTORS IN THE POST-REGULATION PP NO. 55/2022 ERA Muhammad Ardillah; Harti Budi Yanti
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4430

Abstract

The Government of Indonesia has implemented a tax policy in the form of Final Income Tax (PPh Final) for Micro, Small, and Medium Enterprises (MSMEs) as regulated in Government Regulation (PP) No. 55 of 2022. This policy aims to simplify tax administration and increase taxpayer compliance. However, the final rate system raises concerns regarding fiscal justice, particularly for micro-enterprises. This study uses a qualitative approach with in-depth interviews of micro-entrepreneurs in urban and rural areas to explore their perceptions of the fairness of the final income tax system. The findings show that many micro-businesses feel burdened by fixed tax rates despite declining income, which is perceived as unfair. The study concludes that the implementation of the final tax rate does not fully accommodate the real conditions of micro-enterprises, and further policy evaluation is required.
Pengaruh Tanggung Jawab Sosial Perusahaan, Intensitas Modal, dan Kesulitan Keuangan terhadap Agresivitas Pajak Rayes, Linzi Ayu Hasade; Yanti, Harti Budi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5388

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tanggung jawab sosial perusahaan, intensitas modal, dan kesulitan keuangan terhadap agresivitas pajak dengan profitabilitas sebagai variabel kontrol. Agresivitas pajak dipahami sebagai strategi perusahaan dalam menekan beban pajak melalui perencanaan perpajakan yang berpotensi menimbulkan risiko kepatuhan terhadap peraturan perpajakan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausalitas dan memanfaatkan data sekunder yang diperoleh dari laporan tahunan serta laporan keberlanjutan perusahaan. Populasi penelitian mencakup perusahaan sektor basic materials dan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Sampel penelitian ditentukan menggunakan metode purposive sampling, sehingga diperoleh 49 perusahaan dengan total 147 data observasi. Analisis data dilakukan menggunakan regresi data panel dengan pemilihan model estimasi melalui uji Chow, uji Hausman, dan uji Lagrange Multiplier. Agresivitas pajak diproksikan menggunakan Effective Tax Rate (ETR), sedangkan kesulitan keuangan diukur menggunakan model Grover. Hasil penelitian menunjukkan bahwa secara simultan tanggung jawab sosial perusahaan, intensitas modal, dan kesulitan keuangan berpengaruh terhadap agresivitas pajak dengan profitabilitas sebagai variabel kontrol. Namun, secara parsial tanggung jawab sosial perusahaan dan intensitas modal tidak berpengaruh terhadap agresivitas pajak, sedangkan kesulitan keuangan berpengaruh negatif terhadap agresivitas pajak. Temuan ini mengindikasikan bahwa kondisi keuangan perusahaan memiliki peran yang lebih dominan dalam menentukan kebijakan agresivitas pajak dibandingkan faktor nonkeuangan, khususnya pada periode pemulihan ekonomi pascapandemi. 
The Effect of Auditor Competence and Auditor Independence on Audit Quality with Professional Skepticism as a Moderating Variable Mega Nasution; Mona Eftarina; Harti Budi Yanti
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2715

Abstract

This study aims to examine the effect of auditor competence, independence, and professionalism on audit quality, with evidence competence acting as a mediating variable. The research adopts a quantitative approach using a survey method. Data were collected through questionnaires distributed to auditors working in public accounting firms. The research population comprises all auditors employed at public accounting firms located in the DKI Jakarta and Tangerang regions. Based on 2024 data, there are 187 public accounting firms with approximately 2,340 auditors. Using the Slovin formula with a 5% margin of error, a sample of 342 respondents was determined. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings indicate that audit quality is strongly influenced by auditor competence and independence, both of which have a positive and significant direct effect on audit quality, while professionalism does not show a significant direct effect. Furthermore, evidence competence plays a crucial mediating role by significantly strengthening the effects of competence, independence, and professionalism on audit quality
Integrating Information Technology and Investigation in Forensic Auditing: Case Study of Structured Fraud PT XXX Sofyan, Riski; Renaldi, Yandi; Yanti, Harti Budi
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p12

Abstract

Structured fraud exploits information asymmetry in decentralized organizations. This study examines how integrated forensic auditing and information technology uncover fraud networks and the effectiveness of combining digital evidence with physical verification. A multiple case study analyzes two fraud incidents at PT XXX's Semarang and Lampung branches. Data from interviews, digital evidence (WhatsApp chats, photos, ERP logs), and documents were analyzed thematically using the Miles and Huberman model with NVivo 12 support. Findings reveal contrasting fraud patterns: authority-based Marketing Cost manipulation in Lampung versus collaborative asset theft networks in Semarang. Information technology served dual roles, enabling fraud while providing crucial investigation tools like “Get Contact” for identity tracing and WhatsApp metadata for chronology reconstruction. The investigation successfully integrated digital analysis with physical verification, demonstrating an effective hybrid forensic model for mapping hidden relationships and fraud schemes. The study concludes that combating structured fraud requires hybrid investigations synergizing digital forensics with physical auditing to enhance detection accuracy. Practical implications include strengthening IT-based internal controls, developing digital forensic competencies, and establishing standards for digital evidence in fraud investigations.
Pengaruh CSR, Kebijakan Dividen, Struktur Modal terhadap Nilai Perusahaan Indeks LQ45 Simarmata, Natalia Petra; Aulia, Syakira Nurul; Pakpahan, Wina Claudia; Yanti, Harti Budi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.5799

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), kebijakan dividen, dan struktur modal terhadap nilai perusahaan pada perusahaan yang secara konsisten terdaftar dalam indeks LQ45 di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Nilai perusahaan dalam penelitian ini diproksikan menggunakan rasio Tobin’s Q yang mencerminkan persepsi pasar terhadap kinerja dan prospek perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif-kausal untuk menguji hubungan antara variabel independen dan variabel dependen secara empiris. Sampel penelitian ditentukan melalui metode purposive sampling dengan kriteria perusahaan yang secara konsisten menjadi anggota indeks LQ45 selama empat tahun berturut-turut serta mempublikasikan laporan keuangan, laporan tahunan, dan laporan keberlanjutan. Berdasarkan kriteria tersebut, diperoleh 23 perusahaan dengan total 96 data observasi. Data penelitian bersumber dari laporan keuangan, annual report, dan sustainability report yang dipublikasikan secara resmi melalui situs Bursa Efek Indonesia dan laman perusahaan terkait. Metode analisis yang digunakan adalah regresi data panel dengan model Random Effect, yang dipilih berdasarkan hasil uji Chow, Hausman, dan Lagrange Multiplier, serta diolah menggunakan perangkat lunak EViews 9. Hasil penelitian menunjukkan bahwa secara parsial Corporate Social Responsibility dan kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa pengungkapan CSR dan kebijakan pembagian dividen belum sepenuhnya dipertimbangkan oleh investor sebagai faktor utama dalam menilai perusahaan yang tergabung dalam indeks LQ45. Sebaliknya, struktur modal yang diproksikan dengan Debt to Equity Ratio (DER) terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan, yang menunjukkan bahwa penggunaan utang secara optimal dapat menjadi sinyal positif bagi pasar.
The Effect of Financial Performance and Corporate Social Responsibility on Firm Value with Firm Size as a Control Variable Umboh, Olivia Mariska; Yanti, Harti Budi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.860

Abstract

The main objective of this research is to explore how financial performance and corporate social responsibility influence the value of companies in the consumer goods industry in Indonesia, using firm size as a factor to consider. The study will concentrate on companies listed on the Indonesia Stock Exchange from 2021 to 2023. The research will gather data from previous studies and select samples based on specific criteria. A total of 285 samples will be analysed in this study. The data will be analysed using panel data regression analysis, which is suitable for examining how the variables interact with each other over the designated time period. The results of this research indicate that companies with higher profitability, as measured by Return on Assets (ROA), tend to have a greater firm value. Conversely, there was no notable impact on firm value from Corporate Social Responsibility (CSR), implying that consumers and investors may not rate CSR initiatives highly when evaluating company worth. Furthermore, the variable of firm size was shown to have a significant influence on firm value, with larger companies usually having a higher firm value.
Comparative Analysis of the Effectiveness of Three Models in Detecting Financial Statement Fraud Achmad Haryadi; Risna Nurmalasari; Yanti, Harti Budi
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p09

Abstract

Financial statement transparency has become a critical issue in the post–Covid-19 period, particularly in the infrastructur, construction, property, and real estate sectors, which face financing pressures and complex revenue recognition. This study aims to compare the effectiveness of the Beneish M-Score, Dechow F-Score, and Altman Z-Score in detecting the risk of financial statement fraud (FSF). A quantitative approach is employed using classification analysis through a confusion matrix, complemented by ROC and AUC testing. The sample consists of 50 companies listed on the Indonesia Stock Exchange during the 2022–2024 period, with a total of 150 financial statement observations. The results indicate that the Altman Z-Score demonstrates the best performance, with an accuracy of 68%, an F1-Score of 62,5%, and an AUC of 0.742, followed by the Dechow F-Score and the Beneish M-Score. These findings suggest that financial distress is a key signal in identifying FSF. The study concludes that the Altman Z-Score is effective as an early warning system for financial statement fraud risk in the examined sectors.
Pengaruh Struktur Modal, Profitabilitas, Free Cash Flow, dan Ukuran Perusahaan terhadap Nilai Perusahaan Devia Marlina; Harti Budi Yanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5809

Abstract

The company's goal is not only to gain profits, but is also oriented towards shareholder prosperity through increasing company value. The company's value is reflected in its share price. This research aims to determine the influence of capital structure, profitability, free cash flow, and company size on company value. This research was conducted on consumer cyclicals and consumer non-cyclicals companies that were consistently listed on the IDX for the period 2020 to 2023. There were 293 consumer cyclicals and consumer non-cyclicals companies using purposive sampling to obtain 65 companies that passed the sampling criteria. The results obtained that company size has a significant effect on company value, while capital structure, profitability, free cash flow do not have a significant effect on company value.  
Pengaruh Profitabilitas, Ukuran Perusahaan dan Komisaris Independen Terhadap Penghindaran Pajak Maria Lidwina Sukarta; Harti Budi Yanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i5.7218

Abstract

This study aims to provide empirical evidence of influence of profitability, firm size and independent commissioners on tax avoidance. The population in this study is financial companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample selection usedpurposive sampling, resulting in 62 companies that met the criteria. The data used is secondary data and uses multiple linear regression analysis. The data was processed using Eviews 12 software. The results showed that profitability has an effect on tax avoidance. Meanwhile, firm size and independent commissioners did not affect tax avoidance.
The Effect of Corporate Governance, Leverage, and Firm Size on Financial Distress Vera Fiyanti; Harti Budi Yanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5941

Abstract

This research aims to analyze the effect of corporate governance, leverage and firm size on financial distress. The population in this study was 652 consumer cyclicals and non-consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This sample research used a purposive sampling method and obtained a sample of 163 companies. The research results show that Firm Size has significant negative effect on financial distress, Leverage and corporate governance have no effect on financial distress.  
Co-Authors Achmad Haryadi Adhini Wijayanti Agus Sulistiyo Agustina, Enica Ainun, Lulu Amalina, Nurhafifah Amanda, Felicia Andrik Aprilyanto Setiawan Anggraini, Feby Ayu Anisa, Ayu Nur Annisa Luthfy, Firly Ardi Kurnia Cahyadi Astri Natalia Hutauruk Atika Sari Aulia, Syakira Nurul Ayu Ekasari Bagaskara, Fadilah Fajar Bambang Soedaryono Bambang Sudaryono Bima Dwi Prasetyo, Bima Cahyadi, Ardi Kurnia Chindy Flawdia Putri Christina Dwi Astuti Christina Dwi Astuti Christina Dwi Astuti Deden Misbahudin Muayyad Deliza Henny Deliza Henny I Desmonda, Humaira Najla Devi Margaretha Devia Marlina Dewanto, Prima Adi Dewi, Nadiah Sri Dewi, R. Rosiyana Dwi Fitri Puspa Dyon Santoso Edryanto Edryanto Elizabeth, Melyssa Olivia Enica Agustina Ermanto Hidayat Etania Ermadiela Hanjani Fabiola, Livia Fathurachman Kautsar Febrina Thogamas Putri Ferby Claudia Feren Melina Junita Fernaldi Priyana Fitriana, Divina Fitriyanah, Karunia Eri Ghalda, Anita Gusmayani, Nita Tri Haryo Kuncara Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Havidz Kus Hermien Triyowati, Hermien Hijriyanah, Atikah Hilmawan, Abiyyuta Ice Nasyrah Noor Ida Busnetty Idrianita Anis Imani, Dzikrina Nuril Jayawarsa, A.A. Ketut Julianti Naya Juwita Tanamal Kakarika Khafifa, Ria Lenggogeni, Lenggogeni Leni Leni Maria Lidwina Sukarta Mariah Ulfa Mega Nasution Milda Putri, Tasya Mona Eftarina Muayyad, Deden Misbahudin Muhammad Ardillah Muhammad Wisnu Iksantoro Mustika, Yana Mutiara Annisa Nabila Putri, Utari Nainggolan, Juara S. Nurmawanti, Sylvia Pakpahan, Wina Claudia Putra, Rangga Mas Edwinda Putri Ramadhani Putri, Yoana Aulia Qonita, Radita Raihan Samudra Guska Rakendro Wijayanto Ranaa Putri Nisrina Wahab Rayes, Linzi Ayu Hasade Regina Jansen Arsjah Renaldi, Yandi Reni Lestari Risna Nurmalasari Rizky Ananda Rosady, Gempar Roy Androsius Situmorang Santoso, Dyon Santoso, Laurentius Calvin Sarah Troylita Sharon, Patricia Rebeca Sholihun Sholihun Simarmata, Natalia Petra Singki, Benajir Siregar, Gloria Vivian Rosinda Angel Sofyan, Riski Sondang Dame Rebecka Sudibyo, Yvonne Augustine Sugeng Santoso Sukamto, Ika Sumiyarsi Umboh, Olivia Mariska Undrian, Lysa Shienny Utami, Mega Vera Fiyanti Vinola Herawaty Virna Sulfitri Wafi Nabilah Wahyuningsi, Mentari Yoana Aulia Putri Yohana Florensa Ketti Yumiarsi Zahra, Avissa