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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 Owner : Riset dan Jurnal Akuntansi 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 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 JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Economics, Business and Innovation Research Indonesian Journal of Innovation Multidisipliner Research Jurnal Cendekia Ilmiah
Yanti, Harti Budi
Universitas Trisakti
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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
Case Study Of Rebates: Accounting And Taxation In Company A Sianne Elliani Rudiatin; Harti Budi Yanti
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.v13i4.8212

Abstract

This case study examines the accounting and tax treatment complexities of rebate schemes in Company A, revealing significant discrepancies between financial reporting and tax compliance. The research identifies three critical issues: (1) systematic under-accrual of rebate liabilities due to limited access to real-time sales data from retailers, resulting in revenue overstatement that contravenes PSAK 1's accrual principle and PSAK 72's variable consideration requirements; (2) problematic timing differences between accounting recognition and tax deductibility, creating potential tax risks; and (3) agency problems stemming from information asymmetry between the principal and distributors. The study contributes to institutional theory by analyzing rebate practices in Indonesia's unique regulatory environment, while practically recommending improved estimation methodologies and enhanced transparency to better align accounting and tax treatments. These findings offer novel insights into the challenges of implementing global accounting standards (IAS 37) in local contexts.
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) Mega Utami; Harti Budi Yanti
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.
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.
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.
GAMBARAN FRAUD PENTAGON TERHADAP INDIKASI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR MANUFAKTUR Milliyanti, Wika; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25497

Abstract

Kecurangan laporan keuangan merupakan salah satu bentuk fraud yang memiliki dampak paling signifikan terhadap kepercayaan pemangku kepentingan dan stabilitas pasar modal. Perusahaan sektor manufaktur memiliki karakteristik operasional yang kompleks, penggunaan estimasi akuntansi yang tinggi, serta struktur organisasi yang relatif besar, sehingga berpotensi meningkatkan risiko terjadinya kecurangan laporan keuangan. Penelitian ini bertujuan untuk memberikan gambaran mengenai indikasi kecurangan laporan keuangan pada perusahaan sektor manufaktur dengan menggunakan pendekatan Fraud Pentagon. Penelitian ini menggunakan metode kualitatif deskriptif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan dan laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Analisis dilakukan secara naratif dengan mengaitkan temuan deskriptif terhadap lima elemen Fraud Pentagon, yaitu pressure, opportunity, rationalization, competence, dan arrogance. Hasil penelitian menunjukkan bahwa indikasi kecurangan laporan keuangan pada sektor manufaktur tidak disebabkan oleh satu faktor tunggal, melainkan merupakan hasil interaksi antara tekanan kinerja keuangan, peluang akibat kelemahan pengendalian internal dan pengawasan, rasionalisasi manajerial terhadap kebijakan akuntansi, kompetensi teknis manajemen dalam pengelolaan pelaporan keuangan, serta sikap arogansi manajemen puncak. Penelitian ini menegaskan bahwa Fraud Pentagon merupakan kerangka analisis yang relevan untuk mengidentifikasi potensi kecurangan laporan keuangan secara konseptual dan indikatif. Temuan penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur kecurangan laporan keuangan serta menjadi bahan pertimbangan bagi pemangku kepentingan dalam meningkatkan kualitas pengawasan dan tata kelola perusahaan.
Pengaruh Rotasi Audit, Leverage, Audit Tenure, Reputasi KAP, Dan Ukuran Perusahaan Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Pemoderasi Jeremi Sabam Fermana Sinaga; Annisa Dian Wulandari; Feby Trias Wahyuni; Harti Budi Yanti
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.607

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh rotasi audit, leverage, masa jabatan audit (audit tenure), reputasi Kantor Akuntan Publik (KAP), dan ukuran perusahaan klien terhadap kualitas audit, dengan komite audit sebagai variabel pemoderasi. Kualitas audit diukur menggunakan model Discretionary Accrual yang dimodifikasi oleh Jones (Modified Jones Model) sebagaimana dikembangkan oleh Dechow (1995). Sampel penelitian diperoleh melalui metode purposive sampling, sehingga terpilih 50 perusahaan yang bergerak di sektor energi dan infrastruktur sebagai objek penelitian, dengan periode laporan keuangan tahun 2021 hingga 2024. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi data panel untuk menguji hubungan antarvariabel penelitian secara empiris. Selain itu, keberadaan komite audit dianalisis sebagai faktor yang mampu memperkuat atau memperlemah pengaruh variabel independen terhadap kualitas audit perusahaan. Pemilihan sektor energi dan infrastruktur didasarkan pada karakteristik industri yang memiliki tingkat kompleksitas operasional dan kebutuhan pengawasan keuangan yang tinggi. Hasil penelitian diharapkan dapat memberikan kontribusi teoritis dalam pengembangan literatur auditing serta menjadi bahan pertimbangan praktis bagi perusahaan, auditor, dan regulator dalam meningkatkan kualitas audit dan tata kelola perusahaan yang lebih baik. Penelitian ini juga diharapkan mampu memberikan informasi tambahan mengenai pentingnya efektivitas pengawasan internal perusahaan dalam menjaga independensi auditor, meningkatkan transparansi laporan keuangan, serta mendukung terciptanya kepercayaan investor terhadap kinerja dan kredibilitas perusahaan di pasar modal.
Auditor Reputation vs Governance: What Drives Audit Quality in Indonesia’s Transportation & Logistics Sector (2020–2024)? Setyorini Yuliati; Harti Budi Yanti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3067

Abstract

Audit quality is an essential factor that affects financial reporting, especially among emerging markets, including sectors that belong to risky industries, such as transportation and logistics. This research aims to investigate several factors, such as auditor gender, audit firm reputation, and audit committee activities, that affect audit quality, especially for companies listed on the Indonesia Stock Exchange that belong to the transportation and logistics industry. This research used balanced panel data that includes companies from 2020 to 2024, where audit quality is measured according to discretionary accrual figures from Modified Jones Model regression including control variables for firm sizes, leverage, and profitability. Audit committee is found to have a positive and significant correlation with discretionary accrual figures, indicating lower audit quality while auditor gender and audit firm reputation have no relationship with audit quality. The research also finds profitability to be positively related with audit quality, whereas firm size and leverage were not related to audit quality. The research contributes to audit quality in terms of emerging economies, considering specific studies in Indonesian transportation and logistical companies, utilizing discrete accrual modelling, which represents earnings management signals to proxy audit quality. Practically, the findings imply that regulators, audit firms, and issuers should place greater emphasis on the effectiveness of governance mechanisms rather than relying on audit firm reputation or individual auditor characteristics as signals of better audit quality.
Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Pengungkapan Enterprise Risk Management terhadap Kinerja Perbankan Tbk. Dwi Noviana Iriani; Putri Anggelina Wijaya; Harti Budi Yanti
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.515

Abstract

Penelitian berikut memiliki tujuan melangsungkan analisis pengaruh Environmental, Social, and Governance (ESG) dan Enterprise Risk Management (ERM) akan nilai perusahaan yang diproksikan dengan Tobin’s Q. Penelitian memanfatkan pendekatann kuantitaif melalui data sekunder perolehan laporan tahunan serta laporan keberlanjutan perusahaan ditetapkan melalui pemanfatan metode purposive sampling. Pengukuran ESG merujuk akan standar Global Reporting Initiative (GRI), sedangkan ERM ditafsirkan berasaskan kerangka Enterprise Risk Management – Integrating with Strategy and Performance yang diterbitkan oleh COSO. Analisis data dilaksanakan memanfaatkan regresi data panel melalui pendekatan Random Effect Model (REM). Hasil penelitian menegaskan bahwasanya ESG tidak berdampak signifikan akan nilai perusahaan, hal tersebut bermakna bahwasanya pengungkapan ESG belum dijadikan pertimbangan utama pihak investor ketika menilai perusahaan. Sementara itu, ERM berdampak signifikan dengan arah hubungan negatif akan nilai perusahaan, menegaskan bahwasanya optimalisasi pengungkapan ERM cenderung diikuti adanya penurunan nilai perusahaan. Selain itu, ESG dan ERM secara simultan tidak berdampak signifikan akan nilai perusahaan. Temuan penelitian berikut diharapkan bisa dimanfaatkan menjadi pertimbangan pihak instansi perusahaan terkait peningkatan kualitas pengungkapan ESG dan ERM guna mendukung pengambilan keputusan investasi.
Co-Authors Adhini Wijayanti Agus Sulistiyo Agustina, Enica Amalina, Nurhafifah Amanda, Felicia Andrik Aprilyanto Setiawan Anggraini, Feby Ayu Anisa, Ayu Nur Annisa Dian Wulandari Annisa Luthfy, Firly Ardi Kurnia Cahyadi Astri Natalia Hutauruk 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 Devita Ananta Dewanto, Prima Adi Dewi, R. Rosiyana Dwi Fitri Puspa Dwi Noviana Iriani Dyon Santoso Edryanto Edryanto Elizabeth, Melyssa Olivia Enica Agustina Ermanto Hidayat Etania Ermadiela Hanjani Fabiola, Livia Fathurachman Kautsar Febrina Thogamas Putri Feby Trias Wahyuni Ferby Claudia Feren Melina Junita Fernaldi Priyana Gusmayani, Nita Tri Hany Khuswatun Hasanah Haryo Kuncara Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Havidz Kus Hermien Triyowati, Hermien Hilmawan, Abiyyuta Ice Nasyrah Noor Ida Busnetty Idrianita Anis Imani, Dzikrina Nuril Jayawarsa, A.A. Ketut Jeremi Sabam Fermana Sinaga Julianti Naya Juwita Tanamal Kakarika Lenggogeni, Lenggogeni Leni Leni Maria Lidwina Sukarta Mariah Ulfa Mega Nasution Mega Utami Milda Putri, Tasya Milliyanti, Wika 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 Anggelina Wijaya Putri Ramadhani Putri, Yoana Aulia Qonita, Radita Raihan Samudra Guska Rakendro Wijayanto Ranaa Putri Nisrina Wahab Rayes, Linzi Ayu Hasade Regina Jansen Arsjah Reni Lestari Rizky Ananda Rosady, Gempar Roy Androsius Situmorang Santoso, Dyon Santoso, Laurentius Calvin Sarah Troylita Setyorini Yuliati Sharon, Patricia Rebeca Sholihun Sholihun Sianne Elliani Rudiatin Simarmata, Natalia Petra Siregar, Gloria Vivian Rosinda Angel Sondang Dame Rebecka Sudibyo, Yvonne Augustine Sugeng Santoso Sukamto, Ika Sumiyarsi Umboh, Olivia Mariska Undrian, Lysa Shienny Vera Fiyanti Vinola Herawaty Viona Viona Virna Sulfitri Wafi Nabilah Wahyuningsi, Mentari Yoana Aulia Putri Yohana Florensa Ketti Yumiarsi Yuwen Nathaniel Salim Zahra, Avissa