Research

Matitaputty, J. S., & Armunanto, D. (2025). Financial Performance, Financial Risks and Sentiment of CSR Disclosure. Perspektif Akuntansi, 8(1), 48-61.

Abstract: This study aims to test the influence of financial performance and financial risk on the sentiments of the CSR Disclosure, using organizations’ size and the number of words in the CSR Disclosure as the control variables. Secondary data for this study were acquired from the Food and beverages Companies listed on the Indonesia Stock Exchange from 2018 to 2021. The sampling was conducted using the purposive sampling method, while the data analysis was completed using Lexicon Based Approach and regression panel data. The results show that financial performance measured using Return on Asset, and financial risks measured using Debt to Asset Ratio have positive impacts on Sentiments of CSR Disclosure. The results are supported by the robustness test which shows that high ROA positively affects Sentiments of CSR Disclosure, and low ROA negatively affects Sentiments of CSR Disclosure. Meanwhile, high DAR negatively affects CSR disclosure ratio and low DAR does not affect Sentiments of CSR Disclosure.

Matitaputty, J. S., & Kus, N. Y. A. (2024). The Impact of The Covid 19 Pandemic on Audit Quality. AFRE (Accounting and Financial Review), 7(3), 314-324.

Abstract: This study aims to investigate the impact of audit fees, going concern, audit procedures, human capital, and auditor salaries on audit quality during the Covid-19 pandemic. The population used in the study consists of all public accountants who are members of IAPI. A purposive sampling technique is employed to select the sample, which is surveyed using online questionnaires. Multiple linear regression is used to analyze the research data. The findings of the study indicate that audit fees, going concern, audit procedures, and human capital have a positive impact on audit quality, while auditor salary does not significantly affect audit quality.

Hutapea, M. D., Nugrahanti, Y. W., Matitaputty, J. S., & Supatmi, S. (2024). Concentrated ownership and corporate social responsibility disclosure: the role of moderation of political connection. Afro-Asian Journal of Finance and Accounting, 14(6), 776-791.

Abstract: This study aims to test empirically the effect of concentrated ownership on the disclosure of corporate social responsibility by adding the variable of moderation of political connection to manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study uses a quantitative approach. A total of 149 companies are studied. Non-probability sampling and purposive sampling methods are used for sampling techniques for 447 samples in this study. Data in this study is processed with the regression analysis technique for panel data which is processed using Eviews 10. The results of the study show that concentrated ownership has a positive effect on CSR disclosure while political connection weakens the effect of concentrated ownership on CSR disclosure.

Kevin., Kristianti, I., & Matitaputty, J. S. (2024). Perspektif UKM Terhadap Laporan Keuangan. Perspektif Akuntansi, 7(1), 79-98.

Abstract: Small and medium enterprises (SMEs) have an important contribution to the Indonesian economy, as well as to generate jobs. The performance of an entity can be reviewed by their financial statements. Moreover, this financial statement can also be used as the basis of decision making. This research provides the perspective of small and medium enterprises owners from the commercial sector about financial statements. The research method used was qualitative descriptive with resource persons from three successful entrepreneurs in Salatiga. This research finds that financial statements have an important contribution to small and medium enterprises' continuity. Financial statements have a lot of usabilities related to a short-term and long-term plan. Size of company, level of education, and easiness are not the main reason that affects the decision of financial statement-making but have an impact on that. Financial statements made by small and medium enterprises indirectly have applied SAK-EMKM in their making process. The main reason for making a financial statement is because it is used to fulfill the needs of information for decision making.

Matitaputty, J. S., Prasetya, P. A., Wigati, A. N., The, M. J., Innation, K. S., Oktaviani, P. D., Radja, C. J., Putri, D., & Suci, W. (2023). Analisis Dan Perancangan Sistem Penjualan Di Toko Sembako Nyah Lin. 3rd E-proceeding SENRIABDI, 388–402.

Abstract: Peningkatan kebutuhan akan laporan keuangan menyebabkan UMKM harus mampu melakukan pencatatan yang sesuai dengan standar akuntansi yang berlaku. Namun, rendahnya kemampuan UMKM menyebabkan pencatatan akuntansi tidak dapat dilakukan secara rutin dan teratur. Hal tersebut dialami oleh Toko Sembako Nyah Lin yang tidak dapat memperhitungkan keuntungannya secara akurat dan tidak mengetahui jumlah persediaan barang dagang yang dimiliki secara real time. Akibatnya, penilaian terdapat proses penjualan menjadi tidak akurat. Didasarkan pada kebutuhan tersebut, maka kegiatan pengabdian masyarakat dilakukan untuk menganalisis dan merancang sistem penjualan digital Toko Sembako Nyah Lin. Metode yang digunakandalamkegiatan pengabdian masyarakat ini yaitu wawancara, focus group discussiondan perancangan sistem. Hasil yang diperoleh dalam proses pengabdian masyarakat ini adalah sistem penjualan digital yang dilengkapi dengan formdan reportyang berkaitan dengan persediaan, pelanggan, penjualan. Melalui sistem penjualan digital tersebut, diharapkan dapat memberikan manfaat dalam bentuk kemudahan untuk melakukan pencatatan secara rutin dan akurat oleh pemilik Toko Sembako Nyah Lin.

Matitaputty, J. S., & Ramadhan, R. G. (2023). Financial Distress, Profitability, Capital Intensity and Tax Avoidance. SAR (Soedirman Accounting Review): Journal of Accounting and Business, 8(1), 32-42.

Abstract: This study aims to investigate the effect of financial distress, profitability, and capital intensity on tax avoidance using a quantitative approach with secondary data. The data were collected through purposive sampling of companies listed in the LQ45 ranking on the Indonesia Stock Exchange over a period of three years from 2019 to 2021. The results indicate that financial distress, as measured by Z-score, has a positive effect on tax avoidance, while profitability and capital intensity have a negative effect on tax avoidance, as measured by Cash Effective Tax Rate (CETR). This research contributes to the body of knowledge in the field of taxation, specifically in the area of tax avoidance.

Matitaputty, J. S. (2023). Pandemi Covid-19, Kualitas Audit, Biaya Audit, dan Pergantian Auditor. E-Jurnal Akuntansi, 33(4), 996–1011.

Abstract: The Covid-19 pandemic that has occurred throughout the world has had an impact on the public accounting profession. The Covid-19 pandemic caused the audit process to be carried out to be hampered by the existence of rules regarding social distancing. The research aims to examine the effect of the Covid-19 pandemic on audit quality, audit fees and auditor turnover. The research uses a quantitative method with data on infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange during 2018-2021 using a purposive sampling technique. Data analysis was performed using panel data linear regression and processed using the Eviews 9 application. The results showed that the Covid-19 pandemic had a negative effect on audit quality and a positive effect on auditor turnover. This research contributes to the development of the literature by providing empirical evidence regarding the impact of the Covid-19 pandemic on auditing.

Pesudo, D. A. A., Kurniadi, C. I., Martono, S., Theotama, G., & Matitaputty, J. S. (2023). Factors Affecting Audit Quality of BPKP–Central Java Chapter. Perspektif Akuntansi, 6(1), 56-73.

Abstract: This research aims to analyze the influence of machiavellianism, competency and motivation toward audit quality. This study uses a quantitative approach by using questionnaires that was distributed to 50 respondents to gather primary data. Respondents for this research are auditors at Badan Pengawasan Keuangan dan Pembangunan (BPKP) – Central Java Chapter. Research data was analyzed by using multiple linear regression analysis. The results show that (1) machiavellianism has negative effect on audit quality, (2) competence has positive effect on audit quality and (3) motivation has no effect on audit quality.

Matitaputty, J. S., Theotama, G., Utami, I., & Mampouw, H. L. (2022). Penyusunan Standar Operating Procedure Pengelolaan Sampah Untuk Peningkatan Akuntabilitas Kelompok Swadaya Masyarakat. SENRIABDI, 120-126.

Abstract: Indonesian Government has a vision to reduce waste by 70% until 2025 to create a green economy. This vision will be achieved with the involvement of all Indonesian society. Kelompok Swadaya Masyarakat (KSM) Kampung Asri, Doplang Village, Teras Disctrict, Boyolali Regency in one of the contributor to realizing this green economy. One of the activities of KSM Kampung Asri is in the field of waste management into more useful products to be marketed such as organic waste into fertilizer, plastic waste into building materialsand used cooking oil into soap and candles. This community service aim to assist KSM Kampung Asri in developing Standard Operating Procedure (SOP) for waste management which is still not working effectively and efficiently. The method used in the process of preparing this SOP is by interview, observationand Focus Group Discussion. This community service process produces SOPs for processing plastic waste into building materials, SOPs for processing organic waste into fertilizers, SOPs for processing used cooking oil into soap and candles and SOPs for processing crackle plastic waste into bonsai crafts.

Purba, S. S. A. ., Kristianti, I., & Matitaputty, J. S. . (2022). Akuntabilitas Dalam Pandangan Sakai Sambayan. Owner : Riset Dan Jurnal Akuntansi, 6(4), 3592-3603.

Abstract: The determination of the village fund budget that is carried out every year continues to increase and is seen in its management not in line with good village financial management, as evidenced by the discovery of misuse of village funds arising from the lack of accountability in several villages spread across Indonesia. This study aims to see how the role of local wisdom of sakai sambayan in increasing accountability for financial management amidst the diversity of ethnic and religious communities in Rejomulyo Village, Palas sub-district, South Lampung regency. This research is a qualitative research with primary data sources obtained through interviews and documentation with research sources, namely village officials, village consultative bodies, and community leaders in Rejomulyo Village. The research analysis technique used is data reduction, data presentation, and drawing conclusions. The results and discussion in this study indicate that local wisdom of sakai sambayan in Rejomulyo Village can improve the realization of village financial management accountability, this is due to the positive noble values of local wisdom of sakai sambayan, namely cooperation, kindness, and upholding the truth that we can live and apply in stages. The stages of village financial management will contain and realize good accountability. The management of village funds in Rejomulyo Village has been carried out in accordance with the applicable rules, namely Permendagri number 20 of 2018 regarding the stages of village financial management including planning, implementation, administration, reporting, and accountability.

Aprilia, D.Y., Kristianti, I., & Matitaputty, J. S. (2023)., Pengaruh Intellectual Capital, Keputusan Investasi, Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021. Jurnal Akuntansi Dan Pajak, 23(2).

Abstract: The high value of the company makes the market believe in the prospects of the company. One of the most important problems for the management of a company is to identify the factors driving the value of the company. Most companies recognize that some part of their capital comes from creating value for investors. The value of the company itself is often seen from the share price of the company. This study aims to see whether intellectual capital, investment decisions, and dividend policy have an effect on firm value. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) respectively during the 2017-2021 period. There are 103 companies or 515 research observations that are included in this study. This study uses a purpose sampling technique. And use the SPSS application to process the influence of intellectual capital, investment decisions, and dividend policy on firm value. The results showed that intellectual capital and dividend policy had an effect on firm value, while investment decisions had no effect on firm value.

Matitaputty, J. S., & Adi, P. H. (2021). Machiavellianism dimensions, religiosity, social environment, and tax evasion. Jurnal Ekonomi dan Bisnis, 24(1), 1-26.

Abstract: This research aims to investigate the effects of Machiavellianism dimensions that consist of the use of manipulative tactics, cynical views, and disregard of conventional morality on tax evasion. Further, we also analyze the effects of religiosity and social environment as the variables that control Machiavellianism behavior. The population in this research are individual taxpayers, and the sampling technique used is an online survey with the snowball sampling method. The criteria used in sampling are taxpayers who are self-employed or entrepreneurs. The data is then analyzed using the univariate and multivariate General Linear Model (GLM) methods. The results show that manipulative tactics and disregard of conventional morality have positive effects on tax evasion. Meanwhile, cynical views have a negative effect on tax evasion. Further, religiosity has negative effects on the use of manipulative tactics and disregard of conventional morality. Lastly, social environment has a positive effect on cynical views but no significant effects on the use of manipulative tactics and disregard of conventional morality.

Matitaputty, J. S., & Davianti, A. (2020). Does broad gender diversity affect corporate social responsibility disclosures?. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 17(1), 35-50.

Abstract: Nowadays, corporate social responsibility (CSR) disclosures becoming a business world issue. Many public listed companies are voluntarily disclosing their CSR information. This study aims to examine the relationship between gender diversity and CSR disclosures in basic and chemical manufacturing companies listed on the Indonesian stock exchange during 2014 to 2016 periods. The analysis method used in this research was a mixedmethod, a combination of quantitative and qualitative analysis techniques. The quantitative analysis implemented in the study by utilizing the Spearman correlation. Further, qualitative analysis was based on content analysis. The results of this study showed that there is a lack of gender diversity amongst board members since the number of women on the boards in basic and chemical manufacturing companies still being a minority. Therefore, the relationship between gender diversity as measured by the level of female on the company board and CSR disclosures were insignificant.

Work in Progress

Financial Secrecy and Its Role in Corruption (Submitted)

Personality, Cognitive Style, and Auditors’ Professional Skepticism (Under review)