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All Journal Aktiva : Jurnal Akuntansi dan Investasi Jurnal Riset Akuntansi Aksioma JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) AKUNSIKA: Jurnal Akuntansi dan Keuangan Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of English Language Teaching, Linguistics and Literature (JETLEE) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) JIAN (Jurnal Ilmiah Administrasi Negara) Jurnal Riset Ilmiah
Boli, Hubertus Ade Resha Raditya
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Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Investment Management at the Indonesia Endowment Fund for Education Agency (LPDP) Boli, Hubertus Ade Resha Raditya
JIAN (Jurnal Ilmiah Administrasi Negara) Vol. 9 No. 1 (2025): February 2025
Publisher : Universitas Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56071/jian.v9i1.1132

Abstract

This study aims to explain the investment management processes implemented by the Indonesia Endowment Fund for Education Agency (LPDP). Using a qualitative approach, the findings of this study highlight that LPDP has implemented a systematic and strategic approach to investment management, encompassing planning, execution, and reporting stages. In the planning phase, LPDP formulates comprehensive short-term and long-term policies that align with regulatory requirements and national development priorities. During implementation, LPDP demonstrates a strong commitment to portfolio diversification and robust risk management strategies. Investments are actively monitored through internal audits, Asset and Liability Committee (ALCO) meetings, and adherence to performance benchmarks. LPDP ensures accountability by aligning investment practices with established guidelines and leveraging routine and incidental studies to inform decision-making. The reporting process emphasizes transparency and compliance, with detailed financial and investment performance reports prepared in accordance with Government Accounting Standards (SAP). These reports provide stakeholders with insights into portfolio performance, income generation, and other important information. However, LPDP faces challenges such as inefficiencies in data coordination, reinvestment complexities, and limited expertise in advanced financial instruments. The study underscores LPDP’s pivotal role in managing public funds to advance educational and socio-economic objectives, offering insights into optimizing investment strategies within public service agencies. By identifying best practices and addressing operational challenges, this research contributes to enhancing transparency, accountability, and efficiency in public financial management.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK DENGAN RASIO CAKUPAN PEMERIKSAAN PAJAK SEBAGAI VARIABEL MODERASI Boli, Hubertus Ade Resha Raditya; Lestari, Sabrina Deby
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 1 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i1.118

Abstract

This study examines the impact of Good Corporate Governance (GCG) on Tax Avoidance, with the Tax Audit Coverage Ratio as a moderating variable. GCG is measured using three proxies: Managerial Ownership, Independent Commissioners, and Audit Committee. This quantitative research utilizes secondary data from 42 publicly listed companies on the Indonesia Stock Exchange (2019–2023). The study employs purposive sampling and multiple linear regression analysis using SPSS. Findings reveal that Managerial Ownership reduces Tax Avoidance, Independent Commissioners have no significant effect, and Audit Committee increases Tax Avoidance. Additionally, the Tax Audit Coverage Ratio strengthens the negative influence of Managerial Ownership on Tax Avoidance. However, it does not moderate the relationship between Independent Commissioners or Audit Committee and Tax Avoidance.
PROFITABILITY AND BOARD DYNAMICS: UNVEILING THEIR ROLE IN CORPORATE SUSTAINABILITY DISCLOSURE Boli, Hubertus Ade Resha Raditya; Rahayuningsih, Ika
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This type of quantitative research aims to investigate whether the profitability seen from ROA and board characteristics consisting of board size, board independence, and board gender diversity influences the disclosure of sustainability reporting. The sample used in this research is companies from the food and beverage sub-sector listed on the IDX during the period from 2018 to 2021, selected using the purposive sampling method. Therefore, the number of observations in this research was 124. The results of this study indicate that (1) profitability and board size have a negative and significant effect on the disclosure of sustainability reporting and (2) board independence and board gender diversity have a positive and significant effect on the disclosure of sustainability reporting.
Who’s To Blame For Audit Delays: Financial Pressure, Profitability, or The Auditor? Boli, Hubertus Ade Resha Raditya
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 1 (2025): Januari - Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i1.318

Abstract

This research investigates the influence of financial distress, profitability, and audit quality on audit delay among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Audit delay, the time lag between fiscal year-end and audit report issuance, remains a pressing issue in emerging markets, raising concerns over transparency and stakeholder confidence. Using purposive sampling, 100 firm-year observations were analyzed through multiple linear regression. The results reveal that financial distress does not significantly affect audit delay, suggesting that distressed firms may prioritize timely reporting. Contrary to expectations, profitability shows a positive relationship with audit delay, indicating that highly profitable firms may undergo more complex audits due to operational intricacies and enhanced auditor scrutiny. Audit quality, measured by the involvement of Big Four auditors, negatively impacts audit delay, suggesting that high-quality auditors expedite the audit process through greater efficiency and expertise. These findings provide nuanced insights for regulators, investors, and practitioners in managing audit timelines and improving financial reporting practices in Indonesia’s manufacturing sector.
Determinasi Valuasi Perusahaan Dengan Kepemilikan Saham Institusional Sebagai Faktor Moderasi: Perspektif Dari Indonesia-Malaysia-Thailand Growth Triangle (Imt-Gt) Boli, Hubertus Ade Resha Raditya; Uli, Alma Hapsari Fiqo
Aktiva : Jurnal Akuntansi dan Investasi Vol 10, No 1 (2025): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v10i1.2682

Abstract

This study examines the impact of debt policy, investment decisions, and dividend policy on firm value, with institutional ownership as a moderator, in manufacturing companies within the consumer goods sector in Indonesia, Malaysia, and Thailand-Malaysia-Indonesia Growth Triangle (IMT-GT) from 2020 to 2023. Using panel data regression, the sample includes 56 companies and 224 observations. Findings show that debt policy, investment decisions, and dividend policy do not affect firm value, while institutional ownership influences firm value. However, institutional ownership does not moderate the relationship between debt policy, investment decisions, or dividend policy and firm value. The findings suggest that companies should focus on institutional ownership as a key factor in enhancing firm value, while debt, investment, and dividend policies may require further investigation. This research offers valuable insights for multiple stakeholders. For companies, it serves as a reference for decisions on debt policy, investment, and dividends. For investors, it highlights key factors to optimize returns and guide informed choices. For academics, it contributes to the literature and supports future research.
Representation of Biracial Identity in Mariah Carey’s Songs: Literary and Cultural Perspectives Boli, Hubertus Ade Resha Raditya
JETLEE : Journal of English Language Teaching, Linguistics, and Literature Vol. 5 No. 2 (2025): Journal of English Language Teaching, Linguistics and Literature (JETLEE)
Publisher : JETLEE: Journal of English Language Teaching, Linguistics, and Literature

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/jetlee.v5i2.5900

Abstract

The concept of biracial identity has gained attention in cultural studies, particularly in a globalized world where racial boundaries are increasingly fluid. However, there is limited research on its representation in music. While visual and narrative arts often dominate such studies, music’s lyrical storytelling remains underexplored. This study addresses the gap by analyzing biracial identity in Mariah Carey’s songs “Outside”, “Petals”, and “Close My Eyes”. Using Stuart Hall’s Representation Theory and Critical Race Theory (CRT), it examines how her lyrics explore societal alienation, identity conflict, and self-acceptance. The findings reveal Carey’s music as both personal narrative and cultural critique, challenging systemic racism and societal norms. Her work highlights identity’s fluidity and amplifies marginalized voices, illustrating music’s potential to address social issues. This research underscores the importance of inclusive representation in promoting diversity and contributing to discourses on race, identity, and belonging.
The Interplay of Good Corporate Governance Mechanisms on Tax Avoidance with Tax Audit Coverage Ratio as A Moderator Boli, Hubertus Ade Resha Raditya; Lestari, Sabrina Deby
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 16 No 2 (2023): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v16i2.286

Abstract

This study examines the impact of Good Corporate Governance (GCG) on Tax Avoidance, with the Tax Audit Coverage Ratio as a moderating variable. GCG is measured using three proxies: Managerial Ownership, Independent Commissioners, and Audit Committee. This quantitative research utilizes secondary data from 42 publicly listed companies on the Indonesia Stock Exchange (2019–2023). The study employs purposive sampling and multiple linear regression analysis using SPSS. Findings reveal that Managerial Ownership reduces Tax Avoidance, Independent Commissioners and Audit Committee have no significant effect on Tax Avoidance. Additionally, the Tax Audit Coverage Ratio strengthens the negative influence of Managerial Ownership on Tax Avoidance. However, it does not moderate the relationship between Independent Commissioners or Audit Committee and Tax Avoidance
Unraveling Audit Fee Dynamics: How Auditor Reputation Moderates Corporate Attributes in the Middle Eastern Landscape Boli, Hubertus Ade Resha Raditya; Amanda, Silvisia
AKUNSIKA: Jurnal Akuntansi dan Keuangan Article In Press July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5471

Abstract

This study investigates the determinants of audit fees in publicly listed healthcare firms across Middle Eastern stock exchanges during the 2022–2024 period. Specifically, it examines how firm risk, firm size, and firm profitability influence audit fees, with auditor reputation introduced as a moderating variable. Using a dataset of 273 firm-year observations and applying multiple linear regression analysis, the findings reveal that firm size has a significant positive effect on audit fees, while firm profitability and firm risk both exhibit significant negative effects. Additionally, auditor reputation strengthens the positive relationship between firm size and audit fees but does not significantly moderate the relationship between profitability and audit fees. Interestingly, auditor reputation weakens the negative effect of firm risk on audit fees, suggesting nuanced pricing strategies among highly reputable auditors. These results contribute to a deeper understanding of audit fee dynamics within a sector and region that remain underexplored in existing literature. The study also highlights the importance of considering contextual factors such as audit firm reputation when evaluating audit cost structures.
THE ROLE OF CORPORATE GOVERNANCE MECHANISM, FINANCIAL DISTRESS, AND FIRM PERFORMANCE ON EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A MODERATING VARIABLE Boli, Hubertus Ade Resha Raditya; Ferdian, Rafdhi Ikram
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 4 (2025): SINERGI : Jurnal Riset Ilmiah, April 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i4.1143

Abstract

This study analyzes the effects of corporate governance mechanisms, financial distress, and company performance on earnings management, with audit quality as a moderating variable. Earnings management is measured using the EM proxy, while corporate governance is assessed through institutional ownership (INSTOWN) and ownership concentration (OWNCON). Financial distress is represented by the debt-to-equity ratio (DER), company performance by Tobin’s Q, and audit quality by the presence of a Big Four auditor (BIG4). Using secondary data from 385 industrial sector companies across ASEAN-5, Australia, New Zealand, and South Korea, this study finds that INSTOWN positively affects earnings management, while OWCON, financial distress, and company performance have negative effects. However, audit quality does not moderate the relationships between institutional ownership, ownership concentration, financial distress, and company performance with earnings management. These findings highlight the need for strong corporate governance, prudent financial management, and high audit quality to mitigate earnings management risks and enhance stakeholder trust.
Does Leadership Shake-Up and Financial Struggles Drive Auditor Changes? Boli, Hubertus Ade Resha Raditya; Akbar, Muhammad Azerifki Nuzul
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 22 No 2 (2025): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v22i2.855

Abstract

This study investigates the influence of management turnover and financial distress on auditor changes. The research employs a purposive sampling method and utilizes secondary data, specifically financial statements and annual reports of companies listed on the Indonesia Stock Exchange from 2018 to 2021. The sample comprises 324 observations from 81 companies in the non-cyclical consumer goods sector. Logistic regression analysis is applied, as the dependent variable is a binary (dummy) variable. The results indicate that neither management turnover nor financial distress significantly affect auditor changes, suggesting that a company’s decision to switch auditors is independent of changes in its board of directors or financial condition. The findings of this study highlight the complexity of auditor change decisions, suggesting that factors beyond management turnover and financial distress may play a more significant role. These results provide valuable insights for regulators, investors, and policymakers in understanding the stability of auditor-client relationships.
Co-Authors Akbar, Muhammad Azerifki Nuzul Amanda, Silvisia Ferdian, Rafdhi Ikram Lestari, Sabrina Deby Rahayuningsih, Ika Uli, Alma Hapsari Fiqo