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Dampak Implementasi PSAK 73 Terhadap Kinerja Keuangan, Kebijakan Dividen, dan Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Yesi Angraini
; Liza Alvia
Jurnal Kendali Akuntansi
Vol 4
, No 2
(2026)
The implementation of PSAK 73, which adopted IFRS 16, brought fundamental changes to lease financial reporting, triggering various challenges for financial performance and corporate policy. The primary issue examined in this literature was the impact of lease capitalization on financial ratios, dividend policy, and potential earnings management. The overall objective of this study was to evaluate the differences in financial performance before and after the implementation of the new standard, as...
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The Influence of Human Resources Competence, Internal Control and Supervision on the Quality of Regional Financial Reports with Fraud Control Plans as Moderating Variables
Evi Ratnawati Setyaningsih
; Saring Suhendro
; Liza Alvia
International Journal of Management Science and Business
Vol 2
, No 2
(2025)
This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting a...
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Effects of Tax Socialization and Tax System Digitalization on Taxpayer Compliance with Tax Knowledge as an Intervening Variable
Devi Saputri
; Fitra Dharma
; Liza Alvia
International Journal of Management Science and Entrepreneurship
Vol 2
, No 2
(2025)
This research aims to analyze the effect of tax socialization and tax system digitalization on taxpayer compliance with tax knowledge as an intervening variable among individual taxpayers in Lampung Province. The research employs a quantitative approach with data collection through questionnaires distributed to 147 individual taxpayer respondents residing in Lampung Province who are over 25 years of age and work as individual entrepreneurs, private employees, or civil servants. Data analysis use...
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Analisis Pengaruh Kompleksitas Akuntansi Terhadap Keterlambatan Penyampaian Laporan Keuangan Interim
Syafa Alana Diningtias
; Liza Alvia
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 3
, No 2
(2025)
This study aims to provide empirical evidence regarding the effect of accounting complexity on delay in submitting interim financial report in consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. Accounting complexity in this study is measured by the number of business segments, the number of subsidiaries and acquisitions. The population used in this study were companies that received sanctions in the form of the first warning letter in the first q...
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Dampak Implementasi PSAK No 69 terhadap Kinerja Pasar melalui Kinerja Perusahaan Sebagai Variabel Pemediasi Pada Perusahaan Sektor Agrikultur di Indonesia
Widya Fatmawati
; Liza Alvia
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 2
(2025)
This study aims to analyze and evaluate the impact of the implementation of PSAK No. 69 (Biological Assets) on market performance, with company performance acting as a mediating variable, in agricultural sector companies listed in Indonesia. PSAK No. 69 was adopted to improve transparency and reliability in the financial reporting of biological assets, which are a significant component in the agricultural industry. The research adopts a quantitative approach, utilizing secondary data derived fro...
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Kajian Literatur: Implementasi PSAK 116 (IFRS 16) Sewa dan Praktik Manajemen Laba
Desvina Mayang Kinanti
; Liza Alvia
Jurnal Akuntan Publik
Vol 3
, No 1
(2025)
The implementation of Financial Accounting Standards Statement (PSAK) 116, which replaces PSAK 30, aims to enhance financial statement transparency by eliminating off-balance sheet transactions. This study reviews the literature on the impact of PSAK 116 on earnings management practices. The literature review findings reveal differing results across studies; some indicate that PSAK 116 improves transparency and reduces earnings management, while others suggest that PSAK 116 instead encourages ea...
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Pengaruh Tingkat Pengungkapan Informasi Korporasi Berbasis Website Terhadap Perilaku Tax Avoidance Perusahaan Go Public di Indonesia
Fadhila Purendka
; Liza Alvia
; Mega Metalia
; Neny Desriani
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 1
(2025)
This research aims to determine the effect of the level of website-based disclosure of company information on corporate tax avoidance behavior. The objects in this research are all companies listed on the Indonesia Stock Exchange for the period June 2024. Data collection in this research uses content analysis methods and data processing using the SPSS application. The sampling technique in this research used purposive sampling with a final sample size of 399 companies. The research results show...
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Impact of Fair Value Measurement and Disclosure of Biological Assets Based on PSAK 69 on Agricultural Firm Value (2018-2022)
Fidelys Grecia Hutabarat
; Retno Yuni Nur Susilowati
; Liza Alvia
; Widya Rizky Eka Putri
International Journal of Economics, Commerce, and Management
Vol 1
, No 4
(2024)
The agricultural sector plays an important role in Indonesia's capital markets, making a significant contribution to the economy despite facing the challenges of the COVID-19 pandemic. The consistent growth of this sector, marked by an increase in contribution to GDP by 2.20% in 2020 and 12.4% in 2022, has attracted investor interest. To support better investment decisions, agricultural companies need to improve the quality of the financial information they present. The implementation of PSAK 69...
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The Effect Of Retrenchment Policy On Financial Recovery Of Hospitality, Restaurant and Tourism Sub-Sector Companies During The Covid-19 Pandemic
Ribka Tasya
; Liza Alvia
International Journal of Economics, Management and Accounting
Vol 1
, No 2
(2024)
The purpose of this study is to investigate how retrenchment practices affected the company's ability to recover financially from the Covid-19 pandemic in the years 2020–2022. The population in this study were all (41) hotel, restaurant and tourism sub-sector companies listed on the Indonesia Stock Exchange with a research sample of 27 companies. Logistic regression analysis was employed as the data analysis technique in this study. The return on assets change index is used to quantify the finan...
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The Influence of Integrated Reporting and ESG Risk on Sustainable Development Goals in LQ45 Index Companies for the 2020-2022 Period
Devina Pauline Samosir
; Liza Alvia
International Journal of Economics, Management and Accounting
Vol 1
, No 2
(2024)
This study aims to analyze the influence of integrated reporting and ESG risks on sustainable development goals in companies listed in the LQ45 index for the 2020-2022 period. This research method uses a quantitative approach by collecting data from financial reports and company sustainability reports. Integrated reporting is measured using indicators of integrated reporting elements and ESG risks are taken based on risk assessments related to the environment, social and corporate governance pub...
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