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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 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) IIJSE EBID:Ekonomi Bisnis Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam journal of social and economic research Journal of Ekonomics, Finance, and Management Studies J-CEKI
Yanti, Harti Budi
Universitas Trisakti
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PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, DAN MOTIVASI KERJA YANG MEMPENGARUHI KINERJA KARYAWAN PERUSAHAAN PERBANKAN DI JAKARTA Ranaa Putri Nisrina Wahab; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i2.22367

Abstract

Kinerja adalah aspek penting yang memengaruhi keberhasilan perusahaan, baik kecil maupun besar, karena hasil kerja karyawan mencerminkan tanggung jawab kepada organisasi dan publik. Penelitian ini menguji pengaruh pengendalian internal, sistem informasi akuntansi, dan motivasi kerja pada kinerja karyawan terhadap perusahaan perbankan di Jakarta melalui 122 responden. Analisis menggunakan SmartPLS 4.0 menunjukkan bahwa ketiga faktor tersebut memiliki pengaruh signifikan pada kinerja karyawan.
KONTRIBUSI IMPLEMENTASI SISTEM ENTERPRISE RESOURCES PLANNING, EFEKTIVITAS PENGENDALIAN INTERNAL, OPINI AUDIT, SERTA EKUITAS TERHADAP AKURASI PELAPORAN KEUANGAN Nabila Putri, Utari; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23691

Abstract

Tujuan dari penelitian ini adalah untuk menyelidiki bagaimana penerapan sistem Enterprise Resource Planning (ERP), efektivitas pengendalian internal, opini audit, dan ekuitas memengaruhi akurasi pelaporan keuangan. Sejumlah faktor internal dan eksternal memengaruhi akurasi pelaporan keuangan, yang merupakan komponen penting dalam pengambilan keputusan ekonomi. Menggunakan metode survei dengan kuesioner yang diberikan kepada responden di industri keuangan atau akuntansi, pendekatan kuantitatif digunakan. Dengan menggunakan perangkat lunak SmartPLS 3, regresi linier berganda digunakan untuk menganalisis data. Temuan menunjukkan bahwa akurasi pelaporan keuangan dipengaruhi secara positif dan signifikan oleh pemasangan sistem ERP dan opini audit. Di sisi lain, tidak ada dampak yang terlihat pada kesetaraan atau efektivitas pengendalian internal. Dengan tingkat daya prediksi yang moderat, model studi ini mampu memperhitungkan 41,4% variasi dalam akurasi pelaporan keuangan. Hasil ini menambah pengetahuan dalam akuntansi dan menawarkan saran yang berguna bagi bisnis dan otoritas untuk meningkatkan kualitas pelaporan keuangan.
ANALISIS FAKTOR KEPATUHAN PERPAJAKAN INSTANSI PEMERINTAH BERDASARKAN PERSPEKTIF TEORI ATRIBUSI Qonita, Radita; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23700

Abstract

Penelitian ini mengkaji kepatuhan wajib pajak pada instansi pemerintah Kabupaten Tangerang dalam melaksanakan pemotongan pajak, membayar pajak dan melaporkan pajak. Penelitian ini menggunakan variabel bebas berupa pengetahuan, pelayanan, dan sosialisasi perpajakan, serta variabel terikat berupa kepatuhan wajib pajak pada instansi pemerintah. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan 78 kuesioner sebagai data primer. Teknik pemilihan sampel yang digunakan adalah teknik purposive sampling dimana sumber dipilih berdasarkan kriteria yaitu berstatus tim keuangan instansi pemerintah yang terlibat langsung dalam proses bisnis perpajakan instansi pemerintah. Penelitian ini memperoleh hasil bahwa pengetahuan, pelayanan, dan sosialisasi perpajakan memiliki pengaruh positif terhadap kepatuhan wajib pajak instansi pemerintah di Kabupaten Tangerang.
PENGARUH AUDIT TENURE, AUDITOR SWITCHING, AUDIT FEE DAN UKURAN PERUSAHAAN, TERHADAP KUALITAS AUDIT Raihan Samudra Guska; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23768

Abstract

Penelitian ini bertujuan menguji hubungan antara Audit Tenure, Auditor Switching, Audit Fee, dan Ukuran Perusahaan terhadap Kualitas Audit pada perusahaan IDX80 di Bursa Efek Indonesia. Perusahaan dituntut memastikan laporan keuangan transparan dan andal untuk menjaga kepercayaan investor dan pemangku kepentingan. Auditor independen memiliki tanggung jawab krusial memverifikasi kewajaran laporan keuangan perusahaan publik sebagai penjaga gerbang (gatekeeper) yang memastikan kepatuhan standar akuntansi dan mendeteksi potensi manipulasi atau kesalahan material. Namun, profesi auditor menghadapi tantangan kompleks berupa potensi konflik kepentingan, mengingat mereka dibayar oleh klien yang diaudit dan berisiko kehilangan independensi akibat hubungan jangka panjang. Penelitian menggunakan data sekunder dari laporan tahunan dengan metode purposive sampling dan pendekatan unbalanced data terhadap 80 perusahaan, menghasilkan 232 observasi dari perusahaan IDX80 tahun 2020-2024. Analisis data menggunakan metode Regresi Data Panel dengan software Eviews 13. Hasil penelitian menunjukkan Audit Fee dan Ukuran Perusahaan tidak berpengaruh terhadap Kualitas Audit, sementara Audit Tenure dan Auditor Switching berpengaruh positif terhadap Kualitas Audit.
FAKTOR DETERMINAN KECURANGAN LAPORAN KEUANGAN DENGAN PENDEKATAN TEORI FRAUD HEXAGON Khafifa, Ria; Yanti, Harti Budi
EBID: Ekonomi Bisnis Digital Vol 3, No 1 (2025): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v3i1.355

Abstract

This research aims to determine the effect of each element of the Fraud Hexagon on financial statement fraud. The independent variables used in this research are financial stability, ineffective monitoring, change in Auditor, CEO’s education, CEO’s duality, and cooperation with the Government. While the dependent variable used in this research is financial statement fraud. The objects of this research are Industrial and Transportation & Logistics sector companies listed on the IDX in 2021 – 2023 with a total sample of 228. The analysis technique in this research is multiple linear regression analysis of panel data using EViews for the test. The results of this research indicate that ineffective monitoring and CEO’s education have a positive effect on financial statement fraud, while financial stability, change in Auditor, CEO’s duality, and cooperation with the Government have no effect on financial statement fraud.
PENGARUH INTENSITAS ASET BIOLOGIS, LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS TERHADAP KINERJA PERUSAHAAN Singki, Benajir; Yanti, Harti Budi
EBID: Ekonomi Bisnis Digital Vol 3, No 1 (2025): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v3i1.363

Abstract

This study aims to analyze the effect of biological asset intensity, leverage, firm size and profitabilty on corporate performance in agricultural companies listed on the Indonesia Stock Exchange 2018-2020. This study uses panel data regression analysis techniques and the type of data used is secondary data published by the Indonesia Stock Exchange. The sample selection used the unbalance sample technique and obtained as many as 14 annual reports of agricultural companies to be studied. The results of the study found that Biological Asset Intensity, leverage, and profitability had no effect on corporate performance, while firm size had an effect on corporate performance.
The Effect Of Financial Distress And Information Technology On Financial Statement Fraud With Corporate Governance As A Moderating Variable Febrina Thogamas Putri; Harti Budi Yanti
Ekonomi Digital Vol. 4 No. 1 (2025): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i1.175

Abstract

This study aims to delineate the extent to which financial distress and information technology contribute to financial statement fraud, with corporate governance serving as a moderating variable. The analysis centers on BUMN listed on IDX, utilizing secondary data drawn from audited annual reports accessible via official IDX records and the respective corporate websites. The population comprises BUMN entities listed from 2021 to 2024, with samples selected through purposive sampling. The study employs panel data regression analysis, utilizing the EViews10 application as an analytical tool. The findings reveal that financial distress bears a significant relationship with financial statement fraud, a linkage that is notably reinforced in the presence of sound corporate governance. Moreover, information technology is found to influence fraudulent reporting practices, although corporate governance does not appear to moderate this particular effect. The findings underscore the pivotal role of corporate governance as a strategic safeguard against the manipulation of financial statements, especially in times marked by heightened financial distress. Accordingly, the cultivation of strong governance frameworks may serve as a safeguard against the escalation of fraudulent financial behavior.
THE INFLUENCE OF STATE CAPITAL PARTICIPATION, STRATEGIC ORIENTATION, AND ACCOUNTABILITY ON THE FINANCIAL PERFORMANCE OF STATE-OWNED ENTERPRISES: A PANEL DATA FEM ANALYSIS (2021–2024) Annisa, Mutiara; Yanti, Harti Budi
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4091

Abstract

This study aims to analyze the influence of State Capital Participation (PMN), strategic orientation, accountability, good corporate governance (GCG), and risk management on the financial performance of State-Owned Enterprises (SOEs) in Indonesia during the 2021–2024 period. Using a quantitative approach with panel data and the Fixed Effect Model (FEM), the research involved 62 SOEs with a total of 217 observations. The results show that, simultaneously, the five independent variables significantly affect financial performance as measured by net profit after tax. However, individually, none of the variables show a statistically significant impact. These findings suggest that PMN and internal strategies have not yet delivered direct short-term improvements in profitability, likely due to external factors such as government intervention, long-term projects, and post-pandemic economic conditions. Furthermore, the implementation of GCG, accountability, and risk management tends to have long-term effects that are not immediately reflected in financial outcomes. This study contributes to the understanding of how structural and strategic factors interact in shaping SOE performance and recommends that policymakers and SOE leaders enhance coordination between fiscal support and internal governance reforms to achieve sustainable financial outcomes.
Pengaruh Pengungkapan Sustainability Report, Audit Tenure, Capital Intensity dan Profitabilitas terhadap Nilai Perusahaan Mariah Ulfa; Harti Budi Yanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9485

Abstract

This study aims to examine the effect of Sustainability Report disclosure, audit tenure, capital intensity, and profitability on firm value. The objects of this study were consumer cyclical and consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample was obtained using a purposive sampling technique, resulting in 214 observations. Data analysis was performed using a random effects model and processed using E-Views software. The test results indicate that Sustainability Report disclosure and capital intensity have no effect on firm value. Meanwhile, audit tenure has a negative effect on firm value, indicating that the longer the auditor's tenure, the lower the firm value. Conversely, profitability has a positive effect on firm value, meaning that the higher the company's ability to generate profits, the higher the firm value. These findings have implications for management and investors in considering factors that influence firm value.
Pengaruh Kompetensi dan Skeptisme Profesional terhadap Kemampuan Pendeteksian Kecurangan dengan Time Budget Pressure sebagai Variabel Moderasi Sharon, Patricia Rebeca; Yanti, Harti Budi
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2037

Abstract

his study aims to determine the effect of auditor competence and professional skepticism with time budget pressure as a moderating variable on the ability to detect fraud. The population in this study is external audits at Public Accounting Firms in Jakarta. This type of research is quantitative. The sampling technique used is purposive sampling. The analytical tools used include validity and reliability tests and hypothesis testing. The results show that auditor competence and professional skepticism have a positive effect on the ability to detect fraud. In addition, this study also found that time budget pressure does not moderate the influence of auditor competence and professional skepticism on the ability to detect fraud at Public Accounting Firms in Jakarta.
Co-Authors 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 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 Hidayatullah Hidayatullah 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 Mariah Ulfa Milda Putri, Tasya Muayyad, Deden Misbahudin Muhammad Ardillah Muhammad Wisnu Iksantoro Mustika, Yana Mutiara Annisa Nabila Putri, Utari Nainggolan, Juara S. Nurmawanti, Sylvia Putra, Rangga Mas Edwinda Putri Ramadhani Putri, Yoana Aulia Qonita, Radita Raihan Samudra Guska Rakendro Wijayanto Ranaa Putri Nisrina Wahab Regina Jansen Arsjah Reni Lestari Rizky Ananda Rosady, Gempar Roy Androsius Situmorang Santoso, Dyon Santoso, Laurentius Calvin Sarah Troylita Sharon, Patricia Rebeca Sholihun Sholihun Singki, Benajir Siregar, Gloria Vivian Rosinda Angel Sondang Dame Rebecka Sudibyo, Yvonne Augustine Sugeng Santoso 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