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<![CDATA[KOMPETENSI MORAL DAN INTENSI WHISTLEBLOWING ]]>
<![CDATA[Harti Budi yanti]]>;
<![CDATA[Hasnawati Hasnawati]]>;
<![CDATA[Christina Dwi Astuti]]>;
<![CDATA[Haryo Kuncara]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 17 No. 2 (2017): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v17i2.2074
<![CDATA[This study examines the effect of age, gender and moral competence on whistleblowing intentions. Most of the respondents had a medium moral competence score. The older women group proved to be higher in moral competence scores than men of the same age. Age and gender do not affect whistle blowing intentions. However, moral competence strengthens the influence of age and gender on whistle blowing intentions. The results of this test provide support for human resource development practitioners to start paying attention to moral competence in addition to technical competence as the basis of consideration of recruitment, promotion and layoffs.]]>
<![CDATA[KUALITAS AUDIT, KARAKTERISTIK PERUSAHAAN DAN MANAJEMEN LABA RIIL ]]>
<![CDATA[Christina Dwi Astuti]]>;
<![CDATA[Nandha Pangestu]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v19i2.5442
<![CDATA[This study aims to get the empirical evidence the impact of audit quality and company’s characteristics on real earnings management in manufacturing companies listed at the Indonesia Stock Exchange. Real earnings management in this study is usingRoychowdhury’s model. Overall, real earnings management is measured through abnormal operating cash flow, abnormal production and other abnormal costs, for audit quality using Big Four and Non Big Four audit firm, for company characteristics using company’s size, leverage, and profitability.The population used in this study were all manufacturing companies that met the specified criteria and were listed at the Indonesia Stock Exchange from 2011 to 2018. Total of 18 companies were selected using the purposive sampling method, so it gathered 144 data to process. The analysis technique using the Multiple Regression Analysis.The results of testing the hypothesis in this study indicate that leverage and profitability has positive impact on real earnings management, while audit quality and size does not impact on it. If leverage and profitability are higher, it can be indicated that the company carried out a real earnings management.]]>
<![CDATA[The Effect of the Professionality of the State Civil Apparatus on the Achievement of Strategic Objectives ]]>
<![CDATA[Muhammad Amien Rais Rofik]]>;
<![CDATA[Muhammad Maulizar]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Devotion : Journal of Research and Community Service Vol. 3 No. 11 (2022): Devotion: Journal of Research and Community Service ]]>
Publisher : <![CDATA[Green Publisher Indonesia ]]>
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DOI: 10.36418/dev.v3i11.215
<![CDATA[This study aims to examine the effect of four dimensions of the SCA (Civil Servant) Professionality Index on public service quality and the achievement of strategic goals other than public service quality. The independent variables in this study are educational qualification, competency, performance, and discipline. Meanwhile, the dependent variables in this study are public service quality and the achievement of strategic goals other than public service quality. The population in this study is all of the work units in the State Civil Service Agency which are located throughout Indonesia from 2020 to 2021. The type of data used is secondary data, namely IP SCA calculation evaluation report and performance report. The analytical model used in this study is a multiple linear regression analysis using IBM Statistics 26. Based on the results of the analysis that has been carried out, it can be concluded that competence and performance have a positive effect on the quality of public services, while educational qualifications have a positive effect on the achievement of non-public-service-quality strategic goals. But, discipline does not affect the quality of public services and the achievement of non-public-service-quality strategic goals. This research implies that civil servants and government institutions must pay attention to educational qualifications, competence, and performance because these 3 things affect government performance.]]>
<![CDATA[Pengaruh kepemilikan institusional, risiko bisnis, kualitas audit, ketepatan waktu pelaporan keuangan, dan struktur modal terhadap nilai perusahaan ]]>
<![CDATA[Vivi Fachrani Azzahra]]>;
<![CDATA[Janice Saphira]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i3.2463
<![CDATA[Company value is an information or benchmark of a company seen from the company's stock price level. this makes every company vying to increase the value of the company that is sought in order to attract investors. Because high values indicate that the situation is good and shows the prosperity of the company owners. The purpose of this research is to obtain empirical evidence about the factors that affect firm value in primary consumer manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The factors used include institutional ownership, business risk, audit quality, timeliness of financial reporting, and capital structure. This study uses 87 primary consumer manufacturing companies listed on the Indonesia Stock Exchange as the population. In sampling, this study uses purposive sampling method, so as to obtain 58 primary consumer manufacturing companies listed on the Indonesia Stock Exchange as a population. This research uses multiple linear analysis method. So get the results of research which states that business risk, audit quality, and capital structure have a positive effect on firm value. While institutional ownership and timeliness of financial reporting have no effect on the company.]]>
<![CDATA[Pengaruh financial distress, manajemen laba riil and profitabilitas pada tax aggressiveness dengan komite audit sebagai variabel moderasi ]]>
<![CDATA[Serlin Supandi]]>;
<![CDATA[Trixie Elvaretta Nikijuluw]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i3.2464
<![CDATA[This study aims to determine the effect of Financial Distress, Real Earnings Management and Profitability on Tax Aggressiveness with the Audit Committee as Moderating Variable. The population in this study are manufacturing companies in the Consumer Goods Industry sector in 2017-2021 which are listed on the Indonesia Stock Exchange (IDX). The data used is secondary data with sampling technique using purposive sampling method. Based on this method, of the 50 companies that make up the population, there are 20 companies that meet the sampling criteria for the five-year financial annual reporting period so that in total there are 100 samples. The analytical method used in this research is multiple regression analysis. The results of the analysis show that real earnings management and profitability have a positive effect on tax aggressiveness. Meanwhile, financial distress has no effect on tax aggressiveness. For the audit committee as a moderating variable can weaken the effect of real earnings management and profitability on tax aggressiveness. However, the audit committee cannot weaken the effect of financial distress on tax aggressiveness.]]>
<![CDATA[The Effect of CSR, Fixed Asset Intensity, Profitability and Leverage On Tax Avoidance with Institutional Ownership as A Moderating Variable ]]>
<![CDATA[Nita Rahmawaty]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service ]]>
Publisher : <![CDATA[Green Publisher Indonesia ]]>
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DOI: 10.36418/devotion.v4i2.399
<![CDATA[In this study, the authors are interested in examining how corporate social responsibility, fixed asset intensity, profitability, and leverage influence tax evasion with institutional ownership as a moderating variable. The population of all manufacturing companies in the property & real estate sector and the building construction sector listed on the Indonesia Stock Exchange from 2018 to 2021 totaling 110 populations, according to the criteria required in this study there are only 21 companies as samples for 2018 to with 2021. The results show that Corporate Social Responsibility has no effect on tax avoidance, while the intensity of fixed assets, profitability, leverage, has a positive effect on tax avoidance partially. For the moderating variable institutional ownership is not able to strengthen the effect of Corporate Social Responsibility on tax avoidance, and institutional ownership is not able to weaken the positive effect of profitability on tax avoidance, but institutional ownership can weaken the positive effect of fixed asset intensity and leverage on tax avoidance]]>
<![CDATA[The Effect of Sustainability Report, and Capital Structire On The Value of The Company with The Size of The Company As A Coding Variable ]]>
<![CDATA[Reni Lestari]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service ]]>
Publisher : <![CDATA[Green Publisher Indonesia ]]>
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DOI: 10.36418/devotion.v4i2.401
<![CDATA[This study examines the factors that influence firm value in companies listed on the Indonesia Stock Exchange. These factors are sustainability-occurrence, capital structure and company size as moderating variables. The population used in this study are companies from the energy sector, the non-cyclical consumer sector, the industrial sector, and the raw material sector on the Indonesia Stock Exchange in 2019 - 2021. The sample used in this research is 114 data that match the criteria. The sampling method used purposive sampling. Based on the results of research and tests conducted on 114 sample data from 2019 to 2021, it can be interpreted that sustainability reports have a positive effect on firm value, capital structure has a negative effect on firm value, but company size can strengthen the effect of sustainability reports on firm value. Meanwhile, the capital structure variable has no effect on firm value and firm size can strengthen the relationship between sustainability reports and firm size on firm value]]>
<![CDATA[The Effect of Tax Planning, Capital Intensity and Earning Power On Earning Management with Institutional Ownership As A Moderating Variable ]]>
<![CDATA[Vania Maria Djojo]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service ]]>
Publisher : <![CDATA[Green Publisher Indonesia ]]>
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DOI: 10.36418/devotion.v4i2.406
<![CDATA[The purpose of this research is to examine the factors that influence earnings management in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. These factors are Tax Planning, Capital Intensity, Earning Power and Institutional Ownership as moderating variables. The population used in this research is all consumer goods industry companies listed on the Indonesia Stock Exchange from 2018 to 2021. The sample in this study is 116 data that match the criteria. Samples were selected using purposive sampling method. The results of this study indicate that tax planning has a positive effect on earnings management, capital intensity has a negative effect on earnings management and institutional ownership weakens the effect of tax planning on earnings management. Meanwhile, the variables of earning power, financial leverage and company age have no effect on earnings management and institutional ownership cannot weaken the effect of capital intensity and earning power on earnings management]]>
<![CDATA[The Effect of Thin Capitalization and Fixed Asset Intensity on Tax Avoidance with Institutional Ownership as a Moderation Variable ]]>
<![CDATA[Yanti Yanti]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service ]]>
Publisher : <![CDATA[Green Publisher Indonesia ]]>
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DOI: 10.36418/devotion.v4i2.407
<![CDATA[In this study, the authors are interested in examining how the Thin Capitalization and fixed asset intensity influence tax avoidance with Institutional Ownership as a moderating variable. Population of all manufacturing companies in the consumer industry sector listed on the Indonesia Stock Exchange from 2018 to 2021 which found 192 samples, according to the criteria needed in this study that were sampled for 2018 to 2021. The results that Thin Capitalization has a positive effect on tax avoidance, fixed asset intensity has a positive effect on tax avoidance. For the moderating variable, Institutional Ownership is not able to weaken the effect of Thin Capitalization on tax avoidance and Institutional Ownership is not able to weaken the effect of fixed asset intensity on tax avoidance]]>
<![CDATA[PERAN LITIGATION RISK DALAM MEMODERASI PENGARUH LIFE CYCLE DAN LEGAL EXPERTISE TERHADAP PRUDENCE AKUNTANSI ]]>
<![CDATA[Meisy Meisy]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v10i1.16019
<![CDATA[This research aims to analyse and get an empirical evidence on the effect of life cycle and life cycle on accounting prudence with litigation risk as moderating variable. This study adds the litigation risk variable as a moderation variable, because litigation can cause a significant decrease in value in a company and the company will bear a large burden of demands from the litigation risk.The population in this study includes 105 financial companies listed on Indonesia Stock Exchange in 2011-2021. The sample was selected using purposive sampling method. Based on the predetermined criteria, a total of 665 unbalanced samples were obtained. Multiple linear regression analysis is used as the analytical technique. Analysis result shown that partially Life Cycle has negative effect on Accounting Prudence, Legal Expertise has no significant effect on Accounting Prudence, Litigation Risk weakens the relationship of Life Cycle on Accounting Prudence, Litigation Risk does not moderate the relationship of Legal Expertise on Accounting Prudence. This research brings objectives in the analysis and finds the effect of life cycle on prudence moderated by litigation risk in the company the financial sector during the 2011-2021 period which has been listed on the IDX. The recommendation for further research is to add other indicators to measure accounting prudence such as earnings/stock return measures so that they can be used as comparison material regarding the consistency of proxy use. Further researchers are also expected to add other factors that can affect accounting prudence such as conflicts of interest, company risk, political costs, and taxes.]]>
