Penelitian

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

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.

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