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The Effect of Corporate Social Responsibility (CSR) Disclosure and Political Connection on Corporate Tax Avoidance: A Study from Indonesia’s Mining Sector Listed Companies
Kinanti Ranum Falina
; Retno Yuni Nur Susilowati
International Journal of Economics, Management and Accounting
Vol 3
, No 2
(2026)
This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection...
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The Effect of Board Diversity on Financial Statement Fraud
Salsabila Fitri
; Retno Yuni Nur Susilowati
Ekonomi Keuangan Syariah dan Akuntansi Pajak
Vol 3
, No 1
(2026)
Financial statements have an important role in facilitating all forms of economic activity in the private, public, and non-profit sectors. However, in reality, many companies commit financial statement fraud, causing losses to users. With the increasing attention to financial statement fraud, board diversity has become an important aspect in improving corporate financial reporting monitoring and reducing the possibility of fraud. However, previous studies on the effect of this factor on financia...
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Pengaruh Struktur Kepemilikan Terhadap Audit Report Lag : Studi Empiris pada Badan Usaha Milik Negara di Indonesia
Muhammad Tipin Natakusuma
; Retno Yuni Nur Susilowati
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 2
, No 6
(2025)
This study aims to examine the effect of ownership structure on audit report lag (ARL) in State-Owned Enterprises (SOEs) in Indonesia. The ownership structures studied include managerial ownership, government ownership, and institutional ownership. The research method used is a quantitative approach with multiple linear regression analysis, using secondary data obtained from annual reports and audited financial statements of SOEs listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 per...
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Pengaruh Karakteristik CEO terhadap Manajemen Laba : (Studi Empiris Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia)
Ghaisani Putri ZM
; Retno Yuni Nur Susilowati
Jurnal Ekonomi dan Keuangan Islam
Vol 3
, No 5
(2025)
Earnings management is an action that can affect the quality of a company's financial information. As the highest leader, the CEO plays a critical role in strategic decision-making, including in earnings management practices. This study aims to examine the influence of CEO characteristics—namely age, education level, and tenure—on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. A quantitative approach is employed usin...
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Analisis Laporan Keuangan sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT. Pembangunan Perumahan (Persero) Tbk
Vira Indah Sabilla
; Agrianti Komalasari
; Retno Yuni Nur Susilowati
; Lego Waspodo
Jurnal Kendali Akuntansi
Vol 3
, No 3
(2025)
This study aims to analyze the effect of company size, profitability, investment, and free cash flow on dividend payment policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2021 period. The research method used is a quantitative approach with multiple linear regression analysis techniques. The sample in this study consisted of 25 manufacturing companies selected through a purposive sampling method based on certain criteria. The results of the study indicat...
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Pengaruh Corporate Governance dan Cross-listing terhadap Kualitas Pengungkapan ESG: Studi pada Perusahaan Sektor Energi dan Bahan Baku yang Terdaftar di BEI 2019-2023
Nabila Delviana Putri
; Retno Yuni Nur Susilowati
Jurnal Kendali Akuntansi
Vol 3
, No 2
(2025)
Corporate Governance and Cross-listing are considered crucial factors in promoting corporate transparency and accountability, particularly in sustainability reporting based on Environmental, Social, and Governance (ESG) standards. A strong governance structure is believed to enhance the quality of ESG disclosure, while Cross-listing serves as an external pressure that reinforces a company's commitment to global reporting standards. This study aims to examine the influence of board size, board in...
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Analysis of the Effect of the S.C.C.O.R.E Model in Detecting Potential Fraud in Financial Statements Through the Beneish M-Score Approach
Sanja Agata
; Retno Yuni Nur Susilowati
International Journal of Economics, Management and Accounting
Vol 2
, No 2
(2025)
This study examines the key factors within the S.C.C.O.R.E model (stimulus, capability, collusion, opportunity, rationalization, ego), widely known as the Fraud Hexagon framework, in detecting the potential for financial statement fraud using the Beneish M-Score approach. The stimulus element is proxied by financial instability, capability by change in director, collusion by cooperation with government project, opportunity by ineffective monitoring, rationalization by change in auditor, and ego...
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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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