Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Riset Akuntansi (RISTANSI) Media Akuntansi Perpajakan
Wahyu Helmy Dimayanti Sukiswo
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh PSAK Terhadap Penyajian Pelaporan Keuangan Perusahaan Kontraktor Carel Angelica Aulia Putri; Wahyu Helmy Dimayanti Sukiswo
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9576

Abstract

This study aims to analyze the effect of the implementation of Financial Accounting Standards Statement (PSAK) 23 on the presentation of financial reporting in contractor companies. PSAK 23 is an important guideline in revenue recognition, especially for companies with long-term projects such as contractor companies. The method used in this study is a quantitative approach with data collection techniques through distributing questionnaires to eleven employees involved in the preparation of financial reports at PT Tirta Sarana Mulia Technology. Data processing was carried out using the WarpPLS application with the Structural Equation Modeling (SEM) method. The results of the study indicate that the implementation of PSAK 23 has a significant effect on the quality of presentation of financial reports of contractor companies. Based on the path analysis, a coefficient value of 0.750 was obtained with a T-Statistics value of 34.09 and a significance level below 0.001. The model used in this study also showed a good level of fit with the data analyzed, as indicated by the chi-square, RMSEA, and CFI values that met the standard criteria. The findings of this study confirm that the implementation of PSAK 23 can increase the transparency and accuracy of contractor companies' financial reporting, so that it can increase stakeholder trust. 
DAMPAK MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KETERBUKAAN SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN PERBANKAN Finanda Salsahira; Wahyu Helmy Dimayanti Sukiswo
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i2.2676

Abstract

This study aims to evaluate the impact of ownership structure, board independence, and the presence of an audit committee on the transparency of internal control disclosures in the banking sector. A qualitative approach was employed through a literature review, analyzing ten selected articles sourced from Google Scholar. The findings indicate that institutional ownership, board independence, and the effectiveness of the audit committee significantly influence internal control disclosures. High institutional ownership enhances accountability and transparency, whereas concentrated ownership tends to limit disclosure due to its focus on short-term interests. An independent board of commissioners promotes more objective oversight and encourages information transparency, while a lack of independence may lead to conflicts of interest that hinder effective decision-making. An audit committee that performs its duties effectively contributes to stronger internal control oversight, while an ineffective committee may weaken transparency due to insufficient monitoring.
Co-Authors Carel Angelica Aulia Putri Finanda Salsahira Ilham Agung Santoso