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All Journal Journal of Applied Finance & Accounting Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Analisis Bisnis Ekonomi JMM (Jurnal Masyarakat Mandiri) jurnal ilmiah hospitality Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Revenue : Jurnal Ilmiah Akuntansi ARSY : Jurnal Aplikasi Riset kepada Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Warta Desa (JWD) Jurnal Locus Penelitian dan Pengabdian Management Science Research Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Review of Accounting and Taxation International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Accounting and Sustainability International Journal of Economic Research and Financial Accounting Jurnal Pengabdian Dinamika Jurnal Analisis Bisnis Ekonomi
Mulyasari, Windu
Sultan Ageng Tirtayasa University, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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CSR DISCLOSURE AND COST OF CAPITAL : THE MEDIATING ROLE OF EARNINGS QUALITY Chaerunnisa .; Tri Lestari; Windu Mulyasari
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.584 KB) | DOI: 10.25105/jipak.v16i2.9152

Abstract

This study aims to analyze the effect of CSR disclosure on the cost of capital with earnings quality as mediating variable. CSR disclosure was measured by Global Reporting Initiative (GRI) Standards. The cost of capital was measured by the cost of equity and the cost of debt. Meanwhile, earnings quality was measured by absolute abnormal accruals. The population of this research is mining companies listed on the Indonesia Stock Exchange period 2017-2019. Based on the purposive sampling method, the samples chosen are 32 companies with a total sample of 96 data. This study used multiple linear regression analysis using SPSS 25 version software and path analysis using the Sobel online calculator. This study showed that CSR disclosure has a direct negative effect on the cost of equity but does not affect the cost of debt. Firms with better CSR disclosure have better earnings quality. Earnings quality does not affect both costs of capital proxies. Earnings quality does not have a mediating role in the effect of CSR disclosure on both costs of capital proxies.
Tax Aggressiveness: The Role of Capital Intensity and Inventory Intensity with Leverage as Intervening Elin Marlina; Agus Ismaya Hasanudin; Windu Mulyasari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.97

Abstract

This Research Aims To Know The Effect Of Capital Intensity And Inventory Intensity On Tax Aggressiveness And To Know The Role Of Leverage In Mediating Capital Intensity And Inventory Intensity To Tax Aggressiveness In The Mining Industry In Indonesia. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. The sample used in this study was selected by purposive sampling. The sample of companies that were successfully obtained in this study was 45 companies. The Source of data used in this study is secondary data with a purposive sampling method. The data analysis technique used is with the help of the SPSS Version 20.00 Application Program for WindowsThe results showed that Capital Intensity has a positive effect on Tax Aggressiveness, Inventory intensity has a positive effect on Tax Aggressiveness, Leverage is not able to mediate Capital Intensity on Tax Aggressiveness, Leverage is not able to mediate Inventory Intensity on Tax Aggressiveness and Leverage has a positive effect on Tax Aggressiveness.
The Influence of Company Size on Profit Information with Profit Management and Earnings Opacity as Intervening Variables Kurniasih Dwi Astuti; Windu Mulyasari; Fadilatun Nisa
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.151

Abstract

The study aims to know the influence size of the company from informative profit to informative profit with management profit and earnings opacity to the intervening variable. Size company be measured with the natural logarithm of total assets. Informative profit proxied with earnings response coefficient. Management profit proxied with discretionary accruals. Meanwhile, earnings opacity is proxied with income smoothing. Population in the study i.e. company manufacturers listed on the Indonesia Stock Exchange for the 2016-2020 period. The Retrieval technique sample used a purposive sampling technique where 42 companies were selected with a total sample of 210 research data. Data analysis techniques using multiple linear regression with SPSS software version 25 and analysis track use Sobel test online. Research results show that the size company, in a manner, direct have an influence positive to informative profit. However, management profit and earnings opacity have an influence negative to informative profit. Management profit and earnings opacity does not have a role as an intermediate intervening variable influencing the size company to informative gain.
Sustainability Reporting Disclosure on Industry in Indonesia Heni Hardianti; Lia Uzliawati; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.16928

Abstract

This study aims to analyze Sustainability Reporting disclosure in different industry type. This study also examine the effect of Sustainability Reporting on company value in public companies listed on the Indonesia Stock Exchange. The industry type consisted 8 industry are agriculture; mining; basic industry and chemical; miscellaneous industry; consumer goods industry; property, real estate, and building construction; infrastructure, utility, and transportation and trade, service, and investment. Sustainability Reporting variable was measured by SRDi and company value variable was measured by Tobin's Q. This study used a quantitative method, data obtained from annual report, financial report, and sustainability report from 2015-2019. Determination of the sample used slovin and purposive sampling techniques. Determination of the sample used slovin and purposive sampling methods. This study was analyzed using the ANOVA test with One Way Analysis of Variance and multiple regression analysis. Data was analyze by software IBM SPSS V.25 for windows. The results of this study show that the level of Sustainability Reporting disclosure in each industry is different, both in terms of the number of items and in terms of the aspects disclosed. However, Sustainability Reporting disclosure has no effect on company value.
The Effect of Company Ownership Structure on Profit Information with Earnings Opacity as An Intervening Variable Kurniasih Dwi Astuti; Hesti Fatmawati; Windu Mulyasari; Rudi Zulfikar
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i5.214

Abstract

This study aims to determine the effect of Company Ownership Structure on Profit Informative with Earnings Opacity as an intervening variable. The company's ownership structure is measured by looking at the percentage of ownership of the controlling shareholders with ownership above 50%. Earnings informativeness is measured by earnings response coefficient (ERC). Meanwhile, earnings opacity is proxied by earnings smoothing as measured using the Eckel index. The research population includes manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample selection method used was purposive sampling and 27 companies were selected with a total sample of 135 research data. The analysis technique used is multiple linear regression with SPSS version 25 software and path analysis with the help of an online sobel calculator. The results of this study indicate that the disclosure of Company Ownership Structure has a direct and significant negative effect on Profit Informativeness. Earnings opacity does not act as a mediator between the influence of Company Ownership Structure on Profit Informativeness.
PENGARUH PRUDENCE AKUNTANSI TERHADAP NILAI PERUSAHAAN DENGAN EARNINGS MANAGEMENT DAN ASIMETRI INFORMASI SEBAGAI VARIABEL INTERVENING Nana Nofianti; Windu Mulyasari; Azkia Ramadhina
Jurnal Ilmiah Hospitality Vol 12 No 1: Juni 2023
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v12i1.2700

Abstract

Penelitian ini bertujuan untuk menguji pengaruh prudence akuntansi terhadap nilai perusahaan dengan earnings management dan asimetri informasi sebagai variabel intervening. Variabel intervening yang digunakan dalam penelitian ini adalah earnings management yang diukur dengan disrectionary accruals modified jones dan asimetri informasi yang diukur dengan bidask spreads. Variabel independen dalam penelitian ini prudence akuntansi yang diukur dengan CONNACit. Variabel dependen yang digunakan dalam penelitian ini adalah nilai perusahaan yang diukur dengan Price to Book Value (PBV). Populasi penelitian ini pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Metode sampling yang digunakan adalah purposive sampling dan terpilih 17 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Teknik analisis yang digunakan yaitu regresi linier berganda dengan software SPSSv25 dan analisis jalur dengan bantuan kalkulator sobel online. Hasil penelitian ini menunjukkan bahwa prudence akuntansi berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, prudence akuntansi berpengaruh positif dan signifikan terhadap earnings management dan asimetri informasi. Sehingga earnings management dan asimetri informasi pada penelitian ini dapat dijadikan sebagai variabel intervening
The Effect of Environmental Disclosures on Earnings Quality with Corporate Governance as Moderating Variable Muthia Erlina Daniyati; Nurhayati Soleha; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.21038

Abstract

This study aims to examine the influence of environmental disclosures on earnings quality and corporate governance as moderating variables, namely institutional ownership, audit committees, and independent commissioners in the mining companies listed on Indonesia Exchange (IDX) in 2017-2021. In this study, secondary data that has been collected is purposive sampling, with a total of 95 samples taken. The research method used is a quantitative method, with testing using SPSS version 26 and Moderated Regression Analysis (MRA) analysis. This study found that environmental disclosure has no effect on earnings quality. However, institutional ownership and audit committees can moderate i.e. drive influence environmental disclosure toward earnings quality. But, the independent commissioners did not moderate the influence of environmental disclosure on earnings quality.
Do Chief Executive Officer (CEO) Characteristics Influence Financial Performance? Anisya Ramadanti; Windu Mulyasari; Kurniasih Dwi Astuti
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.20948

Abstract

This study aims to determine the effect of the characteristics of the Chief Executive Officer (CEO) on financial performance with earnings management as an intervening variable. CEO is proxied by the dummy variable, namely CEO duality, CEO tenure and CEO education. Financial performance is measured by Return on Assets (ROA) while earnings management uses the Modified Jones Model measurement. The research population includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. 46 companies uses in this research with total 230 sample data. This research use multiple regression and path analysis as the tools to analize. The results indicate that the CEO duality has negative significant effect on ROA, CEO tenure has no effect on ROA and CEO education has significant effect on ROA. Earnings management does not act as a mediator between CEO characteristics and three proxies for ROA.
The Effect of Managerial Ownership on Firm Value with Accounting Conservatism and Earnings Quality as Intervening Variables Diah Safitri; Windu Mulyasari; Nana Nofianti
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.170

Abstract

Purpose - This research aims to determine the effect of managerial ownership on firm value with accounting conservatism and earnings quality as intervening variables. Design/methodology/approach - Multiple linear regression with SPSSv25 software and route analysis with an online Sobel calculator were utilized for analysis. Finding - According to the findings of this study, management ownership has a negative and considerable impact on firm value. Furthermore, managerial ownership has a considerable and favorable impact on accounting conservatism and earnings quality. Accounting conservatism and profit quality can thus be employed as intervening factors in this investigation. Originality - This research raises the issue of firm value seen from the perspective of ownership structure. The difference of this research is investigating the influence of these factors by looking at accounting conservatism and earning quality. The research was conducted because the influence of ownership structure on firm value gave inconsistent results.
The Effect of Profitability and Leverage on Sustainability Reporting and It Is Impact on Earnings Informativeness Bisma, Muhamad; Uzliawati, Lia; Mulyasari, Windu
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.260

Abstract

This study aims to examine the effect of profitability and leverage on sustainability reporting and it impacts on earning informativeness on the Indonesia Stock Exchange 2018-2022. This study takes the mining sector because this sector is the sectors that contribute to Non-Tax State Revenue. The sampling technique used in this study is the purposive sampling method. The data analysis technique of this study uses multiple regression analysis and simple regression analysis. The results of this study prove that profitability (ROA) and leverage (DER) have a negative and significant effect on sustainability reporting (SRDI). besides, sustainability reporting (SRDI) has a positive and significant effect on earning informativeness (ERC).
Co-Authors ., Chaerunnisa Abbas, Dirvi Surya Aini, Ulfa Mariyatul Ali Djamhuri Andini Ekasari Andini, Fizri Andriani, Rosedian Anggit, Muhammad Anisya Ramadanti Astuti, Andjar Ayu Noorida Soerono Azkia Ramadhina Bisma, Muhamad Bustanul Arifin Chaerunnisa . Chandra Prasadhita Dabella Yunia DESTRIANA, NICKEN Diah Safitri Elin Marlina Elvin Bastian Euis Nurhayati Fadilatun Nisa Fadjrihana, Meidah Fani Fadilah Galih Fajar Muttaqin Hasanudin, Agus Ismaya Heni Hardianti Hesti Fatmawati Hulaemah, Eem Hulaemah Ina Indriana, Ina Ismawati, Iis Lestari, Tri Lia Uzliawati Lia Uzliawati Listia Aulia Indy Melati Ramadhani Meutia Muhammad Nawawi Muhammad Sodri Alamsyah Muhammad Taqi Murni, Rochiyati Murni Muthia Erlina Daniyati Nana Nofianti, Nana Nela Dharmayanti Nurhayati Soleha, Nurhayati Nuriyatul Hidayah Rama Komara Putra Ratu Heti Suryawiati Roni Budianto Rudi Zulfikar Slamet Sugiri Sulaeman, Andri Sanityoso Tri Wahyudi Wahyudi Tubagus Ismail Wahyuni, Hilda Fauziah Widyo Nugroho, Bernadus Erwin Bagastian Yunia, Dabella Zilfikar, Rudi