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All Journal ACCOUNTABILITY JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Kajian Akuntansi Jurnal Riset Pendidikan Ekonomi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) Abdimisi Jurnal Ilmiah Raflesia Akuntansi Rengganis Jurnal Pengabdian Masyarakat Journal of Law, Administration, and Social Science Jurnal Pajak dan Bisnis (Journal of Tax and Business) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Golden Ratio of Auditing Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Abdi Masyarakat Multidisiplin CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis International Journal of Contemporary Accounting Governors Padma: Jurnal Pengabdian Kepada Masyarakat Proceeding National Conference Business, Management, and Accounting (NCBMA) Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Nanggroe: Journal Of Scholarly Service Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Riset Ilmu Manajemen Bisnis dan Akuntansi Nanggroe: Journal of Scholarly Service Pasundan Community Service Development Jurnal Inovasi Akuntansi Jurnal Intelek Insan Cendikia Jurnal Abdi Citra Jurnal Nusa Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Widiyati, Dian
Universitas Pamulang
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PENGARUH AUDIT TENURE, REPUTASI KAP DAN AUDIT FEE TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) Tushafa, Muhammad Giri Fadhila; Widiyati, Dian
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.154

Abstract

The purpose of this study is to determine whether the variable of audit tenure, KAP reputation, and audit fees have an effect on audit delay through empirical studies on consumer goods companies on the Indonesia Stock Exchange in 2018-2020. This type of research is descriptive quantitative research with data collection method using purposive sampling and using pool data analysis with E-Views ver. 10 as the analysis tool. The research population is consumer goods companies with a total of 75 companies on the Indonesia Stock Exchange and 35 samples of companies are obtained with an observation period of 3 years, 2018-2020. The results show that the audit tenure variable partially had effect on audit delay, while the KAP reputation variable and audit fee variable partially had no effect on audit delay, and the audit tenure, KAP reputation, and audit fee simultaneously effect on audit delay.  
The Influence of Taxpayer Understanding, Information Technology, And Tax Audit Intensity on Perceptions of Tax Evasion Widyana, Mellania Fitria; Widiyati, Dian
International Journal of Education, Information Technology, and Others Vol 7 No 4 (2024): International Journal of Education, information technology   and others (IJEIT)
Publisher : Peneliti.net

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

Abstract

The purpose of this research is to examine the impact of taxpayer understanding, information technology, and the frequency of tax audits on individuals’ perceptions regarding the morality of tax evasion. The study is based on a population of 142,629 individuals, with a sample size of 150 respondents chosen through convenience sampling as outlined by the Slovin formula, specifically focusing on taxpayers registered at KPP Pratama Pondok Aren. Data collection was conducted via questionnaires, and the analysis was performed using multiple linear regression with SPSS version 26. The findings indicate that the frequency of tax audits has a significant effect on the perception of tax evasion ethics, whereas taxpayer understanding and information technology do not exhibit any notable impact. This study enhances the understanding of taxpayer ethics and behavior, and recommends the use of more diverse research methods and the inclusion of additional variables for more in-depth results.
Pengaruh Beban Pajak Tangguhan, Green Intellectual Capital, dan Kebijakan Utang terhadap Kinerja Perusahaan Irsyad Asy’ari; Dian Widiyati
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i4.1303

Abstract

This research aims to reveal the influence of deferred tax expense, green intellectual capital, and debt policy on company performance. This type of research uses associative quantitative research methods. The population in this research are Basic Materials sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique in this research is based on purposive sampling technique. It is known that as many as 106 companies are listed on the Indonesian Stock Exchange in the Basic Materials sector. With the sample selection criteria, a sample of 24 companies was obtained, so the total number of data observations was 72. This research uses statistical tools, namely eviews software version 12. The analysis technique used is data regression. panel. The research results show that deferred tax expense, green intellectual capital, and debt policy simultaneously have a significant effect on company performance. Meanwhile, partially it shows that the deferred tax expense has no effect on company performance. green intellectual capital influences company performance. Debt policy influences company performance.
PENGARUH KARAKTER EKSEKUTIF, TRANSFER PRICING DAN SALES GROWTH TERHADAP TAX AVOIDANCE Faudzan, Ryo Tegar; Widiyati, Dian
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.754

Abstract

The purpose of this study is to analyse the effect of executive character, transfer pricing and sales growth on tax avoidance. The independent variables used are executive character, transfer pricing and sales growth. The dependent variable used is tax avoidance. The population in this study are properties and real estate companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The sampling method used was purposive sampling with a sample of 28 companies. The analysis method used in this research is multiple linear regression which is processed using the Eviews 9 application. The data source for this research is the Financial Statements. The result of partial research  show that executive character affects tax avoidance, while transfer pricing and sales growth have no effect on tax avoidance. The result of this study simultaneously show that executive character, transfer pricing, and sales growth have an influence on tax avoidance.
ENHANCING THE CREDIBILITY OF SUSTAINABILITY REPORTING: CHALLENGES AND OPPORTUNITIES FOR IMPLEMENTING ASSURANCE STANDARDS Widiyati, Dian; Hendra, Lim
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.767

Abstract

Sustainability reporting has become an important tool for companies to communicate their social, environmental, and governance performance to stakeholders. However, the reliability of the information in these reports is often questioned, so assurance standards such as AA1000AS and ISAE 3000 are used to increase credibility. This study explores the benefits, challenges, and opportunities of implementing assurance standards in sustainability reporting. An analysis of the literature shows that assurance standards increase transparency and build stakeholder trust. However, challenges such as high costs, technical complexity, and cultural barriers are barriers to effective implementation, especially for small and medium-sized companies. The study also highlights the gap between international standards and local regulations, as well as the need for harmonization to ensure relevance in various contexts. By combining in-depth interviews and analysis of sustainability reports, the study identifies strategies to address barriers, including improving internal capabilities and adapting to local expectations. These findings provide insights for companies to maximize the benefits of assurance in sustainability reporting, help them meet evolving regulatory demands and strengthen their reputation in the global market. The study contributes to the sustainability reporting literature by offering practical solutions to address implementation challenges.
Pengaruh Pengungkapan Corporate Social Responsibility, Intellectual Capital, Ukuran Perusahaan Dan Peringkat Kinerja Lingkungan Terhadap Kinerja Keuangan Hasanah, Neneng; Widiyati, Dian
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.675

Abstract

— The purpose of this study was to examine the effect of Corporate Social Responsibility Disclosure, Intellectual Capital, Company Size, and Environmental Performance Ratings on Financial Performance. Indepnendent Variabel are Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings, while the dependent variable is Financial Performance. The population in this study were mining company in the 2021-2023 period. The data collection technique used was purposive sampling, in order to obtain a sample of 12 companies with 36 data that match the criteria. The results of this study indicate that the variables of effect of Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings do not have effect on financial performance (T Test). However, simultan test, tresults of this study are variabels do not have effect.
PENGARUH PARTISIPASI ANGGARAN, ENVIRONMENTAL UNCERTAINTY, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL (Studi Kasus Pada PT Bank CIMB Niaga Tbk) Ayu, Winda Permata; Widiyati, Dian
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

This study aims to determine the effect of budget participation, environmental uncertainty, and leadership style on managerial performance at PT Bank CIMB Niaga Panglima Polim in 2024. The sampling technique used purposive sampling and obtained a sample of 39 respondents. This research method uses associative quantitative. This research uses descriptive statistical analysis, data quality tests, classical assumption tests, and hypothesis tests consisting of multiple linear regression analysis tests, coefficient of determination (R2), F tests, and t tests processed using SPSS version 25. The results of this research show that budget participation, environmental uncertainty, and leadership style simultaneously influence managerial performance. Partially, budget participation has no effect on managerial performance, while  environmental uncertainty and leadership style influence managerial performance.
PENGARUH KEPEMILIKAN INSTITUSIONAL, RISK MANAGEMENT COMMITTEE DAN INTELLECTUAL CAPITAL TERHADAP MANAJEMEN LABA Alfikih, Galih Ikraam; Widiyati, Dian
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.23329

Abstract

In the face of economic growth and increasingly intense market competition, the business sector, especially industry, is required to adapt and manage performance effectively. The study aims to analyze the influence of institutional ownership, Risk Management Committee, and Intellectual Capital on Earnings Management. The research was carried out by analyzing the financial reports of companies in the industrial sectors listed on the Indonesian Stock Exchange during the period 2018 - 2022. The sample in this study 10 companies of the industry sectors that were listed in the Indonesia Stock Exchange over the period of 2018 - 2022 with purposive sampling technique. The data on this research is secondary data of the company's financial report that has been used as a sample of the research. The variables in this study are Institutional Ownership, Risk Management Committee, and Intellectual Capital as well as Earnings Management.Analysis of research results using EViews 10 software. The research results show that the best model is the Common Effect Model (CEM).The results of this study show that simultaneously Institutional Ownership, Risk Management Committee and Intellectual Capital have an influence on Earnings Management, Institutional Ownership has a influence upon Earnings Management, the Risk Management Committee has no influence over Earnings Management, Intellectual Capital has no influence over Earnings Management.
Penerapan Green Accounting Terhadap Kinerja Keuangan: (Perusahaan Tekstil dan Garmen yang terdaftar di Bursa Efek Indonesia tahun 2019-2021) Hasanah, Neneng; Widiyati, Dian
Jurnal Pajak dan Bisnis Vol 4 No 2 (2023): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i2.124

Abstract

Praktik akuntansi lingkungan di Indonesia sampai saat ini belum efektif. Masih terdapat pencemaran lingkungan yang diakibatkan adanya limbah industri. Perusahaan teksil dan garmen termasuk perusahaan yang memiliki limbah yang dapat mencemari lingkungan, seperti zat kimia yang terkadung pada bahan tekstil atas limbah tersebut. Jika limbah tersebut tidak dikelola dengan baik, maka akan merusak lingkungan sekitar bahkan merusak dunia. Seiring dengan kian seriusnya krisis sosial dan lingkungan, sejumlah pihak menuding akuntansi dan para akuntan adalah salah satu pihak pemicu terjadinya krisis tersebut. Hal ini disebabkan karena praktik akuntansi selama ini hanya berfokus pada transaksi-transaksi keuangan atau yang bersifat keuangan. Sementara transaksi atau peristiwa-peristiwa sosial dan lingkungan, yang sebenarnya menjadi pilar dasar bisnis, cenderung diabaikan dalam proses akuntansi. Penelitian ini dilakukan untuk menguji kembali dan memberikan bukti empiris tentang penelitian yang berkaitan dengan penerapan Green Accounting. Variabel independen dalam penelitin ini yaitu Green Accounting sebagai X1 dan Profitabilitas sebagai X2, sedangkan variable dependen dalam penelitian yaitu Harga Saham. Penelitian menggunakan data laporan keuangan perusahaan tesktil dan garmen yang sudah terdaftar di BEI. Jumlah populasi pada penelitian ini sebanyak 21 perusahaan. Dengan menggunakan teknik purposive sampling sebagai pemilihan sampelnya didapat 12 perusahaan. Data dari sampel perusahaan akan di uji menggunakan analisis regresi linier berganda yang diolah menggunakan eviews 10. Peneliti berharap penelitian yang telah dipublikasi ini dapat dibaca oleh peneliti lain dan penelitian ini juga diharapkan dapat menjadi bahan pertimbangan untuk perusahaan dan pemerintah dalam mengambil kebijakan. Selain itu, investor juga diharapkan dapat menjadikan penelitian ini sebagai refrensi untuk menentukan keputusan berinvestasi.
Contributing Factors of Carbon Emission Disclosure: Evidence From Transportation Companies In Indonesia Dian Widiyati
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.1

Abstract

This study aims to determine the impact of capital expenditures, company age, independent commissioners, and profitability on carbon emission disclosures. This study employs annual reports as its data source, while its analysis unit is an entity sourced from the Indonesia Stock Exchange. The investigation utilized measurements at a single point in time between 2018 and 2020. This study's population comprises transportation-sector companies listed on the Indonesia Stock Exchange within the past three years (2018-2020). The sample selection procedure uses purposive sampling techniques, yielding 45 annual reports as samples. E-Views 10 was used in this study's analysis instruments.  This study concludes that capital expenditure has no effect on carbon emission disclosure (H1 rejected), company age affects carbon emission disclosure (H2 accepted), independent commissioners have no effect (H3 rejected), and profitability has no effect (H4 rejected). Future benefits of carbon emission disclosure necessitate that policymakers develop a policy regarding carbon emissions in light of this finding.
Co-Authors A, Aprida Abdul Hafizh Agus Afandi Agus Afandi Agus Afandi Agus Afandi Al hadad, Nasrulllah Alfikih, Galih Ikraam Andry Sugeng Andry Sugeng Andry Sugeng Anisah, Astri Lutfiatul Aryanti Lafau Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino Bimo Virgiantino Daeli, Sadari Dini Amalia Rahma Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Etty Murwaningsari Etty Murwaningsari Evi Susanti Fajar Ramadhan, Fajar Fakhrur Rozi Rifka Faudzan, Ryo Tegar Fauziah, Risma Resti Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah, Siti Chizatun Hanapiah Hendra, H Hendra, Lim Heni Pujiastuti Humaimah, Sunni Indri Ramadhayani Irawati, Wiwit Irsyad Asy’ari Juniati Gunawan Kee, Susanti Lukmana, Fariz Mariam Mariam, Mariam Meidijati, M Nadilah Putri, Novita Naibaho, Sevhia Fransiska Trivena Br. Napisah Napisah Napisah Napisah, Napisah Nathasya Yemima Saputri Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Nofryanti, Nofryanti Nuraini, Saroyah Nurazizah Harahap Nurmadina, Tia Nuryati, Neni Panji Priyanto Prasanto, Shania Rizky Ramu Puspita Embun Sari Riyan Harbi Valdiansyah Rofiudin, Ahmad Rosini, Iin Sanulika, Aris Saragih, Tiara Simatupang, Lusiana Fransiska SRI BULAN Sugeng, Andry Suwarno Suwarno Tushafa, Muhammad Giri Fadhila Widyana, Mellania Fitria Wulandari, Rosita Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Zenabia, Tsarina Zubair Jauhamsyah