Accounting
Beberapa penelitian 5 tahun terakhir baik riset sendiri maupun sebagai pembimbing skripsi, thesis dan disertasi. Saya sangat senang berbagi dengan teman-teman lewat pertanyaan diskusi maupun membagi data dan pemahaman. Beberapa riset yang telah saya selesaikan maupun sedang saya lakukan
Minimizing Non-Tax State Revenue Disputes: A Case Study of Geothermal Companies in Indonesia, Kusnanda Imam Zarwani, Dwi Martani, Jurnal Akuntansi dan Perpajakan, Vol 10, No 1 (2024), DOI: https://doi.org/10.26905/ap.v10i1.11526
Review Evaluation of Simalungun Regency Government Financial Reports Efri Elsridayani Purba, Dwi Martani, Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), Vol 7 No 1 (2024), DOI: https://doi.org/10.31538/iijse.v7i1.2885, ISSN Online: 2621-606X.
Evaluation Of The Implementation Process Of PSAP 16 Service Concession Agreement–Grantor On Toll Roads At The Ministry Of Public Works And Housing SD Prametisiwi, D Martani EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 12 (1), 1337–1348-1337–1348, 2024.
Earnings Management and Tax Minimization: Comprehensive Analysis of Book-Tax Differences in Indonesia. MH Al Hashfi, D Martani, Jurnal Kajian Akuntansi 7 (2), 159-180, 2023.
Evaluasi Dampak Penerapan PSAP 17 Properti Investasi Pada Lembaga Manajemen Aset Negara. AI Ramadhan, D Martani. Jurnal Akuntansi dan Bisnis 23 (2), 205-219, 2023.
The effect of audit quality on transfer pricing aggressiveness and firm risk: Evidence from Southeast Asian countries. DK Sari, SV Siregar, D Martani, LS Wondabio, Cogent Business & Management 10 (2), 2224151, 2023.
Optimalisasi Barang Milik Negara: Penelitian Konsep Capital Charge Dalam Perspektif Peningkatan Efisiensi Penggunaan Aset Pemerintah. BS Utomo, D Martani, Jurnal Reviu Akuntansi dan Keuangan 13 (3), 789-803, 2023.
Evaluasi Penerapan Penilaian Tingkat Maturitas BLU pada Perguruan Tinggi. A Mandisa, D Martani, Jurnal Manajemen Bisnis dan Keuangan 4 (2), 145-157, 2023.
Evaluasi Implementasi Penganggaran Berbasis Kinerja di Masa Pandemi Covid-19. GM Situmorang, D Martani, Owner: Riset dan Jurnal Akuntansi 7 (4), 2941-2948, 2023.
Complementary level of financial and tax aggressiveness and the impact on cost of debt: A cross-country study. NA Rachmawati, S Utama, D Martani, R Wardhani, South African Journal of Accounting Research 37 (3), 161-176, 2023.
Evaluasi Penyelenggaraan Akuntansi Persediaan Hadiah: Studi Kasus pada Kementerian Sosial. N Nurgiyanti, D Martani, Jurnal Akuntansi Manado (JAIM), 225-240, 2023.
ANALYSIS OF EFFECTIVE TAX RATE BASED ON IDX INDUSTRY CLASSIFICATION (IDX-IC) FOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2019-2021. A Marantika, D Martani, Jurnal Akuntansi 13 (1), 69-82, 2023.
Does the Social Assistance Budget Realization Affect Incumbents’ Votes?(Study in Indonesia Local Election). F Dharma, A Syakhroza, D Martani, International Journal of Professional Business Review 7 (6), e0636-e0636, 2022.
Analysis of thin capitalization on listed companies in Indonesia and Australia. RD Sismi, D Martani. Urbanizing the Regional Sector to Strengthen Economy and Business to Recover, 2022.
Evaluation of Quality Control System on Audit Performance (Case Study of BPK Representative of West Sulawesi Province). A Agusmansyah, D Martani, Budapest International Research and Critics Institute-Journal (BIRCI-Journal, 2022.
Evaluation of the Application of E-invoice 3.0 at KPP Pratama Jakarta Mampang Prapatan. GT Hutagalung, D Martani, Budapest International Research and Critics Institute-Journal (BIRCI-Journal, 2022.
Board diversity and corporate performance in a two-tier governance context. WW Kusumastati, SV Siregar, D Martani, D Adhariani. Team Performance Management: An International Journal 28 (3/4), 260-279, 2022.
Tax aggressiveness and sustainable welfare: the roles of corruption and tax allocation inefficiency. A Rudyanto, S Utama, D Martani, D Adhariani. Social Responsibility Journal 18 (3), 619-635, 2022.
The persistence of tax avoidance and its effect on the persistence of earnings. A Hizazi, SV Siregar, D Martani, V Diyanti, Journal for Global Business Advancement 15 (4), 469-487, 2022.
The effectiveness of local government financial statement audit by public accounting firm. R Fauzia, D Setyaningrum, D Martani. International Journal of Trade and Global Markets 15 (1), 79-87, 2022.
Realitas penatausahaan piutang pajak pemerintah. D Pratiwi, D Martani. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan…, 2021.
Accounting Treatment for Financing Impairment on Sharia Banks in Indonesia. MP Isa, D Martani. Asia-Pacific Research in Social Sciences and Humanities Universitas …, 2021.
The Effect of Ifrs 9 Adoption On Loan Loss Provisions. FCS Magdalena, D Martani. ICORE 5 (1), 2021.
The Role of Government Internal Control System Quality in Moderating the Relationship of Financial Reports Quality and Local Government Performance. EM Sunardi, D Martani, S Mayangsari. 2021.
Financial reporting, public services and local executives’ re-electability in Indonesia. AC Furqan, R Wardhani, D Martani, D Setyaningrum. Cogent Business & Management 8 (1), 1939229, 2021.
Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4. D Martani, NA Rahmah, F Fitriany, V Anggraita. Cogent economics & finance 9 (1), 1901395, 2021.
Effects of educational performance, political competition, and regional financial capacity on incumbents’ votes in Indonesian local elections (a hierarchical regression analysis). F Dharma, A Syakhroza, D Martani. The Future Opportunities and Challenges of Business in Digital Era 4.0, 291-294, 2020.
The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia. AC Furqan, R Wardhani, D Martani, D Setyaningrum. International Journal of Public Sector Management 33 (5), 535-559, 2020.
Analysis of Presentation and Disclosure of Tax Amnesty Assets and Liability in the Financial Statements of Listed Public Company in Indonesia. D Martani, A Maharani. KnE Social Sciences, 180–201-180–201, 2020.
Analysis of Tax Amnesty Implementation in the Financial Statements of Publicly Listed Companies in Indonesia. TD Siahaan, D Martani. KnE Social Sciences, 162–179-162–179, 2020.
Analysis of Book-Tax Conformity, Tax Avoidance, and Earning Persistence. MA Firman, SV Siregar, D Martani, N Rahayu. Psychology and Education 57 (9), 109-118, 2020.
Analyzing Tax Receivables Administration in Directorate General of Taxes. D Pratiwi, D Martani. Southeast Asia Millenial Conference Proceeding, 2020.
How corporate social responsibility affects accounting performance: a cross-country analysis. A Munandar, A Syakhroza, D Martani, D Siswantoro. ISMASYSTEMS Scientific Research, 2020.
Analysis of Mandatory Audit Rotation Regulations in Indonesia. S Utama, H Rossieta, D Martani. Analysis of Mandatory Audit Rotation Regulations in Indonesia, 2020.
Analysis of Book-Tax Conformity, Tax Avoidance, and Earnings Persistence. D Martani, N Rahayu. PSYCHOLOGY AND EDUCATION JOURNAL, 2020.
Do country characteristics affect the complementary level of financial and tax aggressiveness?. NA Rachmawati, S Utama, D Martani, R Wardhani. Asian Academy of Management Journal of Accounting & Finance 16 (1), 2020.
Does regulation increase zakat payment. A Munandar, A Syakhroza, D Martani, D Siswantoro. Academy of Accounting and Financial Studies Journal 23 (6), 1-7, 2019.
The effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. IMP Adiputra, D Martani, IPH Martadinata. Journal of Economics, Business, & Accountancy–Ventura 22 (2), 237-247, 2019.
Assets and liabilities related to tax amnesty on financial statement of listed companies. S Okabrian, D Martani. Asia Pacific Business and Economics Conference (APBEC 2018), 288-292, 2019.
Analysis of mandatory audit rotation regulations in Indonesia. F Fitriany, S Utama, H Rossieta, D Martani. Asia Pacific Business and Economics Conference (APBEC 2018), 460-471, 2019.
The Impact of Indonesian Accounting Standard (PSAK 46 Revised 2013) to the Presentation of Final Taxation on Listed Construction and Real Estate Companies on the Indonesian …. YS Bregina, D Martani. Asia Pacific Business and Economics Conference (APBEC 2018), 441-446, 2019.
Analysis of the IAS 41 Amendment’s Application to Agriculture in Singapore’s Listed Plantation Agriculture Companies. ATP Manurung, D Martani. Asia Pacific Business and Economics Conference (APBEC 2018), 293-302, 2019.
Analysis of Impact of Implementation of Fixed Assets Revaluation Model in Property, Real Estate, Construction, and Bank Companies Listed in Capital Market in 2015. R Giani, D Martani. Asia Pacific Business and Economics Conference (APBEC 2018), 427-434, 2019.
Analysis of financial derivative effects on tax avoidance in non-financial companies listed on the Indonesian stock exchange market (BEI). EV Sitinjak, D Martani. Asia Pacific Business and Economics Conference (APBEC 2018), 201-212, 2019.
Analysis Impact of PSAK 24 Revision on Equity, Other Comprehensive Income, and Stock Returns. J Ramadhani, D Martani. Asia Pacific Business and Economics Conference (APBEC 2018), 414-420, 2019.
The Effect of Family Ownership on the Relationship Between Aggressive Financial And Tax Reporting: Evidence From 10 Asian Countries. S Warsini, SV Siregar, D Martani, L Sensi. Proceedings of the First International Conference on Technology and … 2019.
Correlation between 2016 tax amnesty and tax avoidance in the listed companies in Indonesia stock exchanges (IDX). YDR Dewantoro, D Martani. Accounting, Auditing, CSR, and the Taxation in a Changing Environment: A … 2019.
The moderating role of risk management in the relationship between corporate social responsibility and tax aggressiveness. MBR Qodraturrasyid, S Nuryanah, D Martani, SMN Islam. 33rd International Business Information Management Association Conference …2019.
Determinants of the complementary level of financial and tax aggressiveness: a cross-country study. NA Rachmawati, S Utama, D Martani, R Wardhani. International Journal of Managerial and Financial Accounting 11 (2), 145-166, 2019.
Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency. SW Kartiko, H Rossieta, D Martani, T Wahyuni. BAR-Brazilian Administration Review 15, e170119, 2018.
Jika diperlukan paper dan penjelasan metodologi dapat dihubungi di dwimartani@yahoo.com.