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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 Jurnal Kajian Akuntansi dan Auditing Mattawang: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) 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 Journal of Accounting, Management and Economics Research Eduvest - Journal of Universal Studies Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Kendali Akuntansi 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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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.
Pengaruh Perencanaan Pajak, Tunneling Incentive, Good Corporate Governance Terhadap Tindakan Transfer Pricing Dengan Kualitas Audit Sebagai Pemoderasi Feby Ayu Anggraini; Harti Budi Yanti
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i6.59943

Abstract

This study aims to analyze the influence of tax planning, tunneling incentive, and good corporate governance on transfer pricing practices, with audit quality as a moderating variable. The research employs a quantitative approach using secondary data from manufacturing companies listed on the Indonesia Stock Exchange for the period 2020–2024. Data analysis was conducted through multiple linear regression and moderation tests. The results reveal that tax planning and tunneling incentive have a positive significant effect on transfer pricing, while good corporate governance has a negative significant effect. Audit quality significantly moderates the relationship between tax planning and transfer pricing but does not moderate the relationships between tunneling incentive or good corporate governance and transfer pricing. These findings support agency and stakeholder theories and highlight the importance of audit quality and corporate governance in controlling aggressive transfer pricing practices.
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 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.
Increasing the Capacity of Azalea MSMEs through Logo Creation Training that Attracts Consumers: Peningkatan Kapasitas UMKM Azalea melalui Pelatihan Pembuatan Logo yang Menarik Konsumen Herawaty, Vinola; Nainggolan, Juara S.; Sudibyo, Yvonne Augustine; Yanti, Harti Budi; Imani, Dzikrina Nuril
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang3914

Abstract

Azalea MSME, which focuses on local products in the form of handicrafts and snacks, faces challenges in building a strong and attractive brand identity. One of the main obstacles is the lack of understanding and skills in creating a representative business logo that matches the characteristics of the product. In fact, a good logo is an important element in branding and marketing strategies, especially in the digital era that demands strong and consistent visuals. This community service activity aims to empower Azalea MSME actors through logo creation training and an introduction to the basic principles of graphic design. The training includes theoretical material and direct practice using simple design applications. The implementation method includes the preparation stage, interactive training, evaluation of results, and publication of outputs. Lecturers, students, and alumni are actively involved in supporting this activity. With this training, Azalea MSME is able to increase product competitiveness by strengthening visual identity and more effective marketing strategies, so that it can expand market reach and create sustainable business growth.
Strengthening UMKM Capacity Through Simple Cash Flow Training Based on Participatory Action Research (PAR) Amalina, Nurhafifah; Anis, Idrianita; Yanti, Harti Budi; Dewi, R. Rosiyana; Fabiola, Livia
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4333

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a sector that contributes significantly to Indonesia’s economy; however, most still face fundamental challenges in financial management, particularly in cash flow recording. This condition affects their ability to maintain liquidity, measure profits, and plan business development. The focus of this community service program is to improve financial literacy through training in the preparation of simple cash flow statements for members of the Komunitas Sukses Berjamaah Indonesia (KSBI). The objective of the program is to equip MSME actors with technical skills in cash flow recording while fostering collective awareness of the importance of financial transparency and accountability. The method employed is a community-based participatory approach (Participatory Action Research/PAR) conducted through several stages: needs identification, module development, interactive training, hands-on practice, mentoring, and pre-test and post-test evaluations. The results of the program indicate significant improvements: understanding of cash flow concepts increased from 45% to 85%, the ability to prepare cash flow reports rose from 30% to 82%, awareness of separating personal and business finances improved from 25% to 78%, and skills in using digital applications grew from 20% to 75%. In addition to enhanced technical skills, the program also generated social changes, including disciplined financial recording, the emergence of local leaders, and the establishment of a culture of financial transparency.
The Effect Of Income Tax Rate, Bonus Mechanism, And Tunneling Incentives On Transfer Pricing (Empirical Study Of Multinational Manufacturing Companies Listed On The Indonesia Stock Exchange 2018 - 2022) Utami, Mega; Yanti, Harti Budi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8219

Abstract

This study explores the influence of income tax rates, bonus mechanisms, and tunneling incentives on transfer pricing decisions within multinational manufacturing companies from 2018 to 2022. In an era of globalization, companies operating across multiple countries face varied tax regulations, making transfer pricing a crucial aspect of financial strategy and compliance. A total of 66 samples were selected using purposive sampling based on specific characteristics, utilizing secondary data obtained from annual reports on www.idx.co.id. The research employs logistic regression analysis, with hypothesis testing conducted using the t-test at a 5% significance level (α = 0.05), and SPSS 27 software as the statistical tool. The results indicate that income tax rates (sig. 0.153 > 0.05) and bonus mechanisms (sig. 0.449 > 0.05) do not significantly affect transfer pricing decisions. However, tunneling incentives exhibit a significant negative effect (sig. 0.010 < 0.05), suggesting that companies with higher tunneling incentives are less likely to engage in transfer pricing practices. The Adjusted R Square value of 49.7% suggests that nearly half of the variation in transfer pricing is explained by the model, while 50.3% is due to other unobserved variables. The findings offer valuable insights for financial managers and policymakers to strengthen transfer pricing regulations and improve tax compliance.
Co-Authors Adhini Wijayanti Agus Sulistiyo Agustina, Enica Ainun, Lulu Amalina, Nurhafifah Amanda, Felicia Andrik Aprilyanto Setiawan 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 Etania Ermadiela Hanjani Etania Ermadiela Hanjani Fabiola, Livia Febrina Thogamas Putri Feby Ayu Anggraini 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 Ice Nasyrah Noor Ida Busnetty Idrianita Anis Imani, Dzikrina Nuril Jayawarsa, A.A. Ketut Julianti Naya Juwita Tanamal Kakarika Khafifa, Ria Leni Leni Maria Lidwina Sukarta Mariah Ulfa Muayyad, Deden Misbahudin Mutiara Annisa Nabila Putri, Utari Nainggolan, Juara S. Putra, Rangga Mas Edwinda Qonita, Radita Raihan Samudra Guska Rakendro Wijayanto Ranaa Putri Nisrina Wahab Regina Jansen Arsjah Reni Lestari Rizky Ananda Roy Androsius Situmorang Santoso, Dyon Santoso, Laurentius Calvin Sarah Troylita Sharon, Patricia Rebeca Sholihun Sholihun Singki, Benajir Sondang Dame Rebecka Sudibyo, Yvonne Augustine Sugeng, Santoso Utami, Mega Vera Fiyanti Vinola Herawaty Virna Sulfitri Wafi Nabilah Wahyuningsi, Mentari Yoana Aulia Putri Yohana Florensa Ketti Yumiarsi