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All Journal Jurnal Riset Akuntansi Terpadu Journal of Applied Business, Taxation and Economics Reseach
Windu Mulyasari
University of Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

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The Effect of Firm Size and Firm Age on Sustainability Reporting and The Impact on Earnings Management Fani Fadilah; Lia Uzliawati; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14510

Abstract

 This study aims to analyze the effect of firm size and firm age on sustainability reporting and its impact on earnings management. The antecedent variable used in this study is firm size measured by Ln asset total and firm age measured by the result of research year data minus the year the company was founded. The independent variable used in this study is sustainability reporting measured by Global Reporting Initiative (GRI). Variable dependent used in this study is earnings management measured by discretionary accrual modified jones. The population of this research is mining companies listed on Indonesia Stock Exchange in 2015-2019. Based on the purposive sampling method, the sample chosen in this research is 14 companies with total sample of 70 data. This study used multiple linear regression analysis using SPSSv25 software. The result of this study showed that firm size has a positive impact on sustainability reporting, firm age has a positive impact on sustainability reporting, SR economic dimension has a positive impact on earnings management, SR environmental dimension has a negative impact on earnings management. However, SR social dimension doesn’t affect earnings management.
The Effect of Managerial Ownership and Institutional Ownership on Sustainability Reporting and Their Impact on Earning Management Listia Aulia Indy; Lia Uzliawati; Windu Mulyasari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 3 (2022): February 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i3.48

Abstract

The purpose of this study is to examine the effect of managerial ownership and institutional ownership on sustainability reporting and their impact on earnings management. This research is a type of quantitative research using purposive sampling method as a sampling method. The data collected comes from the annual reports of companies in the mining sector and the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2015 to 2019, with data analysis techniques using IBM SPSS V.20 software for windows. The results showed that managerial ownership had no effect on sustainability reporting, while institutional ownership had no effect on sustainability reporting. Sustainability reporting has a negative effect on earnings management.
The Determinant of Performance Accountability in Banten Province During Covid-19 Pandemic Ratu Heti Suryawiati; Elvin Bastian; Windu Mulyasari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i4.73

Abstract

This research aims to determine the effect of the public sector management control system, organizational culture, and reporting system on performance accountability and the role of competence of state civil servants in moderating public sector management control systems, organizational culture, and reporting systems on performance accountability during the Covid-19 pandemic. in the Regional Apparatus Organization (OPD) of Banten Province. This research uses primary data with the purposive sampling method. The object of research is in the OPD of Banten Province with a sample of 75 State Civil Apparatus in fifteen (15) OPD. The data analysis technique used is Structural Equation Modeling (SEM) analysis with the Warp PLS version 7.0.The results of this study indicate that the public sector management control system and organizational culture have a positive effect on performance accountability, while the reporting system does not affect performance accountability. Meanwhile, the competence of the state civil apparatus failed to moderate the public sector management control system for performance accountability. However, the competence of state civil servants has succeeded in moderating organizational culture and reporting systems for performance accountability.
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 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.
Co-Authors Agus Ismaya Hasanudin Elin Marlina Elvin Bastian Fani Fadilah Lia Uzliawati Listia Aulia Indy Muthia Erlina Daniyati Ratu Heti Suryawiati