Papers by Aristanti Widyaningsih
International Journal of Research and Scientific Innovation
This study reviewed previous research articles (28 studies) in the last 10 years on the role of b... more This study reviewed previous research articles (28 studies) in the last 10 years on the role of board gender diversity on the perpetuation or mitigation of fraud in corporations. The popular grand theory, the Agency Theory of DeAngelo was used as the framework for the study in conjunction with the framework developed by (Jain and Jamali, 2016) on corporate governance. The main finding of the study was that out of the 4 levels he proposed, most of the reviewed studies identified with only 3 levels, namely group; individual and firm excluding the institutional level. The other finding of this study was that gender diversity or presence of women on board facilitated fraud deterrence at all levels, gender diversity was also observed to influence cybersecurity disclosure even though it has no bearing on the strength of the internal control. Several factors capable of influencing these relationships were recommended by the reviewed articles, part of which are political connections; board ...
Jurnal Pendidikan Akuntansi (JPAK)
The purpose of this study was to determine whether corporate social responsibility has an effect ... more The purpose of this study was to determine whether corporate social responsibility has an effect on earnings management. The research method used is a systematic literature review from various national and international journals. The results of this study indicate that there is a research gap among researchers regarding the relationship between corporate social responsibility and earnings management. Some researchers find that social responsibility has a significant negative effect on management earnings, which means that the better the company's CSR activities, the smaller the earnings management practice, this is because the company will prioritize relationships with stakeholders and information disclosure. Meanwhile, some researchers found that CSR activities have no significant effect on earnings management. The cause of this difference is due to the differences in the countries studied, the measuring instruments used, and the ethical values in each company. This research ...
Akbis: Media Riset Akuntansi dan Bisnis
Whistleblowing adalah sebuah tindakan yang dilakukan untuk mengungkapkan kasus pelanggaran atau k... more Whistleblowing adalah sebuah tindakan yang dilakukan untuk mengungkapkan kasus pelanggaran atau kecurangan dan untuk melakukanya terdapat faktor tertentu, salah satunya sumber daya manusia. Studi literature review ini dilakukan untuk mencari tahu bagaimana pengaruh dari kualitas sumber daya manusia terhadap whistleblowing. Metode yang digunakan adalah melakukan penelusuran dan mengumpulkan data dari jurnal atau artikel penelitian terdahulu yang kemudian akan dianalisis untuk menarik kesimpulan. Penelitian ini dilakukan karena masih banyaknya studi sebelumnya yang menyangkut pautkan tentang sumber daya manusia dengan penerapan whistleblowing. Hasil dari literature ini dapat disimpulkan jika whistleblowing bisa berjalan efektif salah satunya karena faktor kualitas dari sumber daya manusia.Whistleblowing is an action taken to reveal cases of violation or fraud and to do so there are certain factors, one of which is human resources. This literature review study was conducted to find out...
Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, Jul 20, 2017
Jurnal Ilmiah Akuntansi dan Bisnis
Auditor dan Dewan Komisaris Atas Audit Report Lag (Literature Review). Audit Report Lag selalu me... more Auditor dan Dewan Komisaris Atas Audit Report Lag (Literature Review). Audit Report Lag selalu menjadi sebuah masalah bagi perusahaan ketika mereka tidak memenuhi peraturan tentang waktu dalam pelaporan laporan keuangan adalah hal yang penting dalam proses menyampaikan informasi kinerja perusahaan yang akan mempengaruhi pengambilan keputusan untuk perusahaan. Penelitian ini bertujuan untuk melihat bagaimana opini auditor, komite audit, serta dewan komisaris independen mempengaruhi audit report lag. Metode yang dilakukan adalah studi literature pada penelitian sebelumnya yang membahas tentang pengaruh opini auditor, komite audit, dan dewan komisaris independen kepada audit report lag. Hasil pada penelitian menunjukan bahwa opini auditor, komite audit, dan dewan komisaris tidak berpengaruh pada audit report lag.
Jurnal Pendidikan Akuntansi (JPAK)
Cases of fraud in financial statements are rife and increasingly concerning lately. The cases tha... more Cases of fraud in financial statements are rife and increasingly concerning lately. The cases that usually occur are corruption, manipulation, misappropriation of assets and always manage to become the center of attention of all groups and become one of the serious discussions. Accounting fraud is certainly very detrimental and requires real action and action to minimize the potential for fraud. The development of economic research studies shows that fraudulent practices are caused by many factors such as weak internal control, lack of integrity and other factors that result in ethical violations in carrying out their duties. The purpose of this study is to explain how the influence of internal control and the suitability of compensation on the tendency of accounting fraud. This study uses the Systematic Literature Review (SLR) method by reviewing several articles in the form of journals within the last 10 years starting from 2012 to 2022. The results of this study reveal that inter...
Nominal: Barometer Riset Akuntansi dan Manajemen
Abstrak: Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan? Banyak kasu... more Abstrak: Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan? Banyak kasus pelanggaran kode etik yang masih sering terjadi di Indonesia, salah satu faktor penyebabnya adalah perilaku tidak etis. Penelitian ini bertujuan untuk menjelaskan apakah dengan menerapkan konsep etika profesi akuntan dapat mengurangi adanya perilaku tidak etis. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan cara mengkaji beberapa jurnal yang berstandar nasional maupun internasional yang telah terpublikasikan dalam kurun waktu 5 tahun dimulai dari tahun 2017 sampai tahun 2021. Hasil penelitian ini mengungkapkan bahwa peran etika profesi sangat berperan penting untuk membatasi perilaku tidak etis yang dilakukan oleh setiap individu dalam melakukan penyimpangan maupun perilaku kecurangan oleh para akuntan. Keterbatasan penelitian beberapa jurnal yang sesuai kebutuhan sangat kurang memadai. Kontribusi penelitian ini diharapkan dapat membantu kesejahteraan perus...
Jurnal Akuntansi Multiparadigma, Apr 30, 2022
Jurnal Riset Akuntansi dan Keuangan, 2020
This study aims to determine the effect of managerial ownership, institutional ownership, the pro... more This study aims to determine the effect of managerial ownership, institutional ownership, the proportion of independent commissioners, the size of the audit committee, the independence of the audit committee, and the number of audit committee meetings on financial distress. There were 51 samples from 17 state-owned companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The data used are secondary data with data analysis techniques using multiple linear regression. The results showed that managerial ownership, audit committee size, and audit committee independence did not affect financial distress. While Institutional ownership, the proportion of independent commissioners, the number of audit committee meetings, and audit committee competencies affect financial distress.
This study aims to find out the effect of internal control components on financial accountability... more This study aims to find out the effect of internal control components on financial accountability of schools. Using convenience sampling, the sample of this study is 168 respondents. Path analysis is used to test the effect of internal control on financial accountability. The result shows that, partially, control environment, control activity, and supervision significantly affect financial accountability. On the other hand, risk assessment, information and communication don't significantly affect financial accountability. Simultaneously, control environment, risk assessment, control activity, information and communication, and supervision significantly affect financial accountability.
Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018), 2019
This research aims to determine how the effect of economic growth, inflation, tax rate and good g... more This research aims to determine how the effect of economic growth, inflation, tax rate and good government governance on tax revenue and government expenditure on countries in the Asia Pacific region. The method of research analysis used is descriptive and verification analysis method of quantitative approach. The population of this research are countries in the Asia Pacific region, while for sampling using purposive sampling method. The data used are secondary data collected from website World Bank, Asia Development Bank, International Monetary Fund from 2014-2016. This research data using statistical test of panel data regression with model of random effect model and fixed effect model. The results of the research show that tax rates and good government governance affect tax revenue. While economic growth and inflation have no effect on tax revenue. As well as inflation, tax rates, good government governance and tax revenue affect government expenditure. While economic growth has ...
Penelitian ini bertujuan untuk mengetahui pengaruh norma subyektif, kesediaan untuk menggunakan s... more Penelitian ini bertujuan untuk mengetahui pengaruh norma subyektif, kesediaan untuk menggunakan sistem, dan kepuasan pengguna sistem pajak terhadap peningkatan pemahaman pajak. Penelitian ini menggunakan sistem informasi website pajak.go.id sebagai media pembelajaran pada mata kuliah hukum pajak dan perpajakan. Alat analisis yang digunakan adalah SEM. Teknik sampling yang dipakai adalah simple random sampling. Sedangkan yang menjadi unit analisis adalah mahasiswa akuntansi yang telah mengontrak mata kuliah perpajakan dengan jumlah sampel sebanyak 174 orang. Hasil penelitian menunjukkan bahwa norma subyektif berpengaruh terhadap peningkatan pemahaman pajak, kesediaan untuk menggunakan sistem berpengaruh terhadap peningkatan pemahaman pajak; dan kepuasan pengguna sistem berpengaruh terhadap peningkatan pemahaman pajak. Kata Kunci: Norma subyektif, sistem Informasi, kepuasan pengguna sistem This research aims to find out the influence of subjective norm, a willingness to use the sistem...
Jurnal ASET (Akuntansi Riset), 2017
PROFESIONALISME SATUAN PENGAWAS INTERN DALAM EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PENJUALAN
Jurnal ASET (Akuntansi Riset), 2017
The variables tested in the study consist of Good Government Governance measured by the rank of I... more The variables tested in the study consist of Good Government Governance measured by the rank of Indonesia Governance Index (IGI) and the size of the legislative by using the number of members of the provincial parliament, and also local government performance measured by three proxies, the GDP per capita, Poverty Rates, and independence Ratios. The study is conducted in 33 provinces in Indonesia in 2012. The results show that there is no significant effect of good government governance on local government performance by proxy of GDP per capita. There is significant impact of good government governance on local government performance by proxy of Poverty Level. There is no significant influence of good government governance on performance of local governments by proxy of Independence ratio. There is no significant effect on the size of the legislative on the performance of local government by proxy of the GDP Per Capita. There is no significant impact on the size of the legislative on the performance of local government by proxy of Poverty Rates and there is significant effect of the size of the legislative on the performance of local government by proxy of Independence ratio.
Media Riset Akuntansi, Sep 26, 2012
Penelitian ini bertujuan menguji pengaruh pengetahuan anggota legislatif daerah tentang anggaran ... more Penelitian ini bertujuan menguji pengaruh pengetahuan anggota legislatif daerah tentang anggaran terhadap pengawasan Anggaran Pendapatan dan Belanja Daerah (APBD), selain itu juga untuk menguji apakah variabel akuntabilitas dapat memoderasi pengaruh pengetahuan anggota legislative daerah tentang anggaran terhadap pengawasan APBD. Penelitian ini merupakan penelitian empiris dengan teknik non probability sampling di dalam pengumpulan data. Data diperoleh dengan melakukan survey terhadap 26 orang Badan Anggaran DPRD Kabupaten Sukabumi. Analisis data menggunakan regresi linier sederhana dan analisis persamaan regresi moderasi ( Moderated Regression Analysis/ MRA). Hasil pengujian hipotesis menunjukkan bahwa terdapat pengaruh positif dan signifikan antara Pengetahuan Anggota Legislatif Daerah Tentang Anggaran terhadap Pengawasan APBD. Namun untuk hipotesis kedua ditolak karena hasil penelitian menunjukkan bahwa akuntabilitas tidak memperkuat pengaruh pengetahuan anggota legislatif daerah tentang anggaran terhadap pengawasan anggaran pendapatan dan belanja daerah. Kata Kunci: Pengetahuan anggaran, akuntabilitas, pengawasan keuangan daerah. This research aims to examine the influence of knowledge of local legislative about the budget for budget oversight, but also to test whether accountability can moderate the influence of the variable knowledge of local legislators about the budget to control the budget. This study is an empirical study with non-probability sampling techniques in data collection. Data obtained by conducting a survey of 26 people Sukabumi district legislature Budget Agency. The data analysis using simple linear regression and analysis of regression equations moderation (Moderated Regression Analysis/MRA). The results of hypothesis testing indicate that there are positive and significant between the knowledge local about the budget member of the legislative budget oversight. But for the second hypothesis was rejected because the results showed that accountability does not strengthen the influence of knowledge of local legislators about the budget to the oversight of the budget revenue and expenditure. Keywords: Budgeting knowledge, accountability, local finance ascendant.
Penelitian Pendidikan, 2006
Jurnal ASET (Akuntansi Riset), 2011
EFEKTIVITAS PEMUNGUTAN PAJAK PENERANGAN JALAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH K... more EFEKTIVITAS PEMUNGUTAN PAJAK PENERANGAN JALAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA BANDUNG
Research Journal of Finance and Accounting, 2015
This study aims to find out the effect of internal control components on financial accountability... more This study aims to find out the effect of internal control components on financial accountability of schools. Using convenience sampling, the sample of this study is 168 respondents. Path analysis is used to test the effect of internal control on financial accountability. The result shows that, partially, control environment, control activity, and supervision significantly affect financial accountability. On the other hand, risk assessment, information and communication don't significantly affect financial accountability. Simultaneously, control environment, risk assessment, control activity, information and communication, and supervision significantly affect financial accountability. Keywords : control environment, risk assessment, control activity, information and communication, supervision, financial accountability.
Jurnal ASET (Akuntansi Riset), 2009
ANALISIS EFEKTIVITAS PENERIMAAN PAJAK DAN KONTRIBUSINYA TERHADAP PAD DALAM RANGKA KEMANDIRIAN DAE... more ANALISIS EFEKTIVITAS PENERIMAAN PAJAK DAN KONTRIBUSINYA TERHADAP PAD DALAM RANGKA KEMANDIRIAN DAERAH KOTA BANDUNG
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Papers by Aristanti Widyaningsih