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Rahayuningsih, Deasy Ariyanti
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PERAN STRUKTUR KEPEMILIKAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN MANUFAKTUR Cornelius, Ekky; Rahayuningsih, Deasy Ariyanti
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2317

Abstract

This study aims to provide empirical evidence on the ownership structure and factors that affect the firm value in manufacturing companies. . The independent variables used in this study are profitability, leverage, liquidity, firm size, capital structure, institutional ownership managerial ownership, company growth and total asset turnover (TATO). The dependent variable of this study is the company value. This study used population data from manufacturing companies that are consecutively listed on the Indonesian Stock Exchange (IDX) during the period of 2019-2021. This study used the purposive sampling method to select data samples, resulting in 31 manufacturing companies that met the criteria. This study used multiple regression method to test the hypotheses of the influence of independent variables on the dependent variable. The results of the study showed that profitability, institutional ownership and managerial ownership have a positive influence on firm value, while other variables such as leverage, liquidity, firm size, capital structure, company growth and total asset turnover (TATO) do not have a significant impact on firm value.
PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Lalita, Alma; Rahayuningsih, Deasy Ariyanti
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6245

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of managerial ownership, institutional ownership, board of directors, independent board of commissioners, audit committee, company size, company age, leverage and profitability on tax avoidance. This research is expected to provide insight, knowledge and references regarding factors affecting tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange as well as a guideline for testing that will be carried out in future research. This research is expected to provide information and insight to investors as a basis for making investment decisions related to variables that affect tax avoidance in manufacturing companies. The population that is the focus of this research includes 83 manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. In this research, the sample used was 249 data. The sampling technique uses a purposive sampling method. The hypothesis was tested using the multiple regression method. The empirical results of this research show that the audit committee, leverage and profitability have an influence on tax avoidance. Apart from that, other variables such as managerial ownership, institutional ownership, board of directors, independent board of commissioners, company size and company age have no influence on tax avoidance.
Pengaruh Karakteristik Perusahaan, Kualitas Audit Terhadap Manajemen Laba : Kepemilikan Institusional Sebagai Moderasi Anwar, Andrew; Rahayuningsih, Deasy Ariyanti
Media Bisnis Vol. 17 No. 1 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v17i1.2696

Abstract

The purpose of this research is to obtain empirical evidence that company characteristics, audit quality and institusional ownership as variable moderation have an influence on earnings management. The Company characteristics consists of leverage, profitability, firm size and company growth. This research used consumer cyclicals and consumer non-cyclicals company listed on the Indonesian Indonesian Stock Exchange from 2020 to 2022. The method is using purposive sampling with total of 171 data from 57 companies. This research used multiple regression and data were processed using Statistical Package for the Social Sciences (SPSS) program. The result of this research shows that leverage, firm size .company growth, institusional ownership and audit quality have no influence on earning management. The result also indicates that institusional ownership could not moderate the influence of leverage on earnings management. Other result such as profitability have influence on earnings management. The higher the profitability, company will do earnings management in order to make ROA more efficient in order to make investor more interest.
PENGARUH CSR, KONEKSI POLITIK, RISIKO PERUSAHAAN, DAN FAKTOR LAINNYA TERHADAP AGRESIVITAS PAJAK Putri, Audy; Rahayuningsih, Deasy Ariyanti
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i1.2695

Abstract

This research aims to obtain empirical evidence regarding the influence of independent variables, namely capital intensity, inventory intensity, corporate social responsibility, audit committee, independent board of commissioners, company size, firm risk, political connections, debt levels, and profitability on the dependent variable, namely tax aggressiveness. The objects used in this research are companies with industrial categories in the form of consumer cyclicals and consumer non-cyclicals which are listed on the Indonesia Stock Exchange (BEI). The research period is three years, namely from 2020 to 2022. The sample used in this research was 55 companies or 165 data obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this research show that the variables of company size and profitability influence tax aggressiveness. On the other hand, the variables capital intensity, inventory intensity, corporate social responsibility, audit committee, independent board of commissioners, company risk, political connections and debt levels have no influence on tax aggressiveness. Companies use CSR to gain a positive image in society, so that companies will not care about the tax burden that must be paid. Whether small or large, the tax burden is not a problem as long as the company has legitimacy from stakeholders. This means that corporate social responsibility has no effect on tax aggressiveness.
PENINGKATAN MOTIVASI BELAJAR DAN PEMBEKALAN KEMAMPUAN BERORGANISASI BAGI GENERASI ALPHA SISWA SISWI SMPN 8 JAKARTA PUSAT Rahayuningsih, Deasy Ariyanti; Ruswidiono, R. Wasisto; Arilyn, Erika Jimena; Beny, Beny
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The community service activity aimed to increase the motivation learning of SMPN 8 students and equipe them with organizational skills. This training was held on October 29, 2024 with a duration 3 hours started from 09.00 until 12.30 in the hall of SMPN 8 Central Jakarta. This activity was attended around 150 students in 7 th grade. The training started from interactive discussion from each speakers with the theme discussion about understanding oneself as an alpha generation, the importance of motivating oneself in learning, developing one's abilities in organizing and becoming a future leader. The interactive discussion was also interspersed with a question, answer session and a game session.The training was ended with the distribution of door prizes and a group photo. This community service activity is expected to equip the alpha generation, namely SMPN 8 Jakarta students, to understand that their lives today coexist and depend on the existence of digital technology whose development is more rapid and instant. The students as the future leader must be able to adapt to current conditions through developing themselves and growing motivation in learning and organizing. Thus, they are expected to have good leadership skills that become role figures or leaders who are honest, trustworthy, reliable, responsible for the environment and have sensitivity (empathy) towards their surroundings amidst the current flow of uncertain information. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan motivasi belajar siswa siswi SMPN 8 serta pembekalan kemampuan mereka dalam berorganisasi. Pelatihan ini diadakan tanggal 29 Oktober 2024 dan berlangsung selama 3 jam yakni pukul 09.00 hingga pukul 12.30 di Aula SMPN 8 Jakarta Pusat. Pelatihan ini dihadiri oleh sekitar 150 siswa siswi kelas 7. Kegiatan pelatihan ini diawali dengan sesi diskusi interaktif dari masing-masing narasumber yang membahas tentang pemahaman diri sebagai generasi alpha, pentingnya memotivasi diri dalam belajar, mengembangkan kemampuan berorganisasi serta menjadi pemimpin di masa mendatang. Sesi diskusi interaktif ini diselingi tanya jawab dan sesi permainan (games). Kegiatan diakhiri dengan pembagian doorprize serta foto bersama. Pelatihan ini diharapkan memberikan pemahaman terhadap generasi alpha yakni siswa siswi SMPN 8 Jakarta bahwa kehidupan mereka saat ini berdampingan dengan perkembangan tehnologi digital yang bergerak cepat dan instan. Mereka selaku generasi penerus dimasa datang hendaknya mampu berdaptasi dengan kondisi terkini melalui upaya mengembangkan diri, meningkatkan motivasi belajar serta kemampuan berorganisasi. Siswa siswi SMPN 8 diharapkan memliki kemampuan leadership yang baik dengan menjadi role figure atau sosok pemimpin yang jujur, amanah serta dapat dipercaya, bertanggungjawab serta memiliki kepekaan (empati) terhadap lingkungan sekitarnya meski saat ini mereka berada ditengah arus ketidakpastian informasi.
FAKTOR-FAKTOR YANG MEMENGARUHI PENERAPAN KONSERVATISME AKUNTANSI Fadhiilah, Dinda; Rahayuningsih, Deasy Ariyanti
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 1 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i1.143

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh insentif pajak, growth opportunities, kepemilikan manajerial, kepemilikan institusional, risiko litigasi, dan intensitas modal terhadap konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 sampai tahun 2020. Penelitian ini menggunakan regresi linier berganda untuk menganalisis 63 sampel perusahaan. Hasil penelitian menunjukkan bahwa insentif pajak berpengaruh terhadap konservatisme akuntansi, sedangkan growth opportunities, kepemilikan manajerial, kepemilikan institusional, risiko litigasi, dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi. Penelitian ini mengimplikasikan bahwa ketika perusahaan memanfaatkan insentif pajak dari pemerintah dengan adanya pengurangan pajak, maka laporan keuangan secara konservatif tidak diterapkan.
Top Management Teams Diversity on Firm Performance in the COVID-19 Pandemic: Evidence from Indonesia Kwikamto, Arya; Rudyanto, Astrid; Rahayuningsih, Deasy Ariyanti; Ponziani, Regi Muzio; Widayati, Nurti
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.44213

Abstract

Objective This research aims to analyze the effect of top management teams diversity on firm performance during COVID-19 pandemic. Top management teams diversity consists of cultural diversity, gender diversity and other diversities (tenure, network, scale, age).Design/Methodology This paper used mixed-method for data collection and data analysis. For quantitative method, this paper used 92 consumer cyclicals and consumer non-cyclicals companies listed in Indonesia Stock Exchange from 2020-2022, resulting in 275 observations that met the criteria. Random effect multiple regression is used to test the hypotheses. For qualitative method, this paper interviewed 5 human resources managers from consumer cyclicals and consumer non-cyclicals companies from various characteristics.Results The results show that top management teams scale and age positively influence the firm performance in consumer cyclical and consumer non-cyclical companies in Indonesia. Top management teams network has positive influence on firm performance in consumer cyclical companies, but negative influence on firm performance in consumer non-cyclical companies in Indonesia. On the other hand, cultural diversity, gender diversity, and top management teams tenure do not influence the firm performance in consumer cyclical and consumer non-cyclical companies in Indonesia.Research limitations/implications It can be implied that companies should tailor their leadership development and recruitment strategies to foster the most impactful forms of diversity to conquer the crisis.Novelty/Originality This research analyzes the effect of top management teams diversity in an emerging country during pandemic which fills the research gap.
Peran Good Corporate Governance, Corporate Social Responsibility serta Capital Intensity dalam Tax Avoidance Fransisca, Angel; Rahayuningsih, Deasy Ariyanti
Media Bisnis Vol. 16 No. 1 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i1.2378

Abstract

This study aimed is to test and provide empirical evidence of the role of good corporate governance, corporate social responsibility, and capital intensity on tax avoidance. This study uses tax avoidance as the dependent variable measured by the CETR. The population in this study were manufacturing companies listed on the IDX in 2019-2021. The number of samples that were successfully obtained using the purposive sampling method were 53 companies with a total of 159 data. This study to determine the effect of institutional ownership, independent commissioner, audit committee, audit quality, corporate social responsibility, and capital intensity on tax avoidance. The results showed that audit committee had a positive effect on tax avoidance. Meanwhile institutional ownership has not effect on tax avoidance because institutional owners do not carry out good supervision and have the potential for tax avoidance to occur, independent commissioners has no effect on tax avoidance because independent commissioners have not been able to carry out their obligations to avoid tax avoidance, audit quality has no effect on tax avoidance because KAP does not have the authority to tax companies, CSR has no effect on tax avoidance because the amount of CSR disclosure does not affect corporate tax payments. Capital intensity has no effect on tax avoidance because fixed assets that have passed the age limit cannot be used as a deduction from pre-tax profit.
Peningkatan omzet usaha umkm melalui tehnik pembukuan sederhana dalam Komunitas Maju Kuliner (KOMAKU) Marlinah, Aan; Rahayuningsih, Deasy Ariyanti; Deborah, Deborah
Indonesia Berdaya Vol 5, No 2 (2024)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2024767

Abstract

The community service activities  with the title “A simple bookkeeping” was held by Trisakti School of Management (TSM) cooperation with MSMEs associated with KOMAKU on July, 5, 2023  time 19.00 WIB until finish through zoom meeting. The purposes of the activity is to increase the knowledge of  MSMEs actors in bookkeeping technic until they have a capability in setting the financial statement. The training activity was intended to MSMEs actors to understand the accounting role especially in financial transaction bookkeeping techniques in MSMEs. Komunitas Maju Kuliner (KOMAKU) which spread all over cities in Indonesia as a community under supervision of chef Desi, a master chef from cooking competition on television. Furthermore, the speaker of TSM explained the material about the accounting cycle and the simple bookkeeping process. The material can increase the curiosity participant in joining the question and answer session. At the end of program, participant has shown the sense of satisfaction in understanding the series of bookekeeping stages through explaination of speaker in order to be implemented in their MSMEs. Finally, MSMEs actors in KOMAKU are able to understand the financial aspect such as the process of simple bookkeeping  even though  there is such another important aspect as the center of attention such as financial planning and marketing strategy of product that can help the actors to make success of MSMEs activities.
CEO POVERTY EXPERIENCE AND CORPORATE SOCIAL RESPONSIBILITY: ANALYSIS IN COVID-19 PERIOD FOR ENVIRONMENTALLY SENSITIVE INDUSTRIES Rahayuningsih, Deasy Ariyanti; Rudyanto, Astrid; Sintya, Sherina
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.13949

Abstract

The Indonesian government pursues sustainable development goals with CSR from organizations. Sustainable development goals begin with ending global poverty. As Indonesia still suffers from poverty (especially during COVID 19), it is imperative to analyze the effect of CEO poverty experience on CSR in COVID 19 period. 207 Indonesia Stock Exchange-listed environmentally sensitive enterprises from 2020-2022 were sampled for this report. This analysis demonstrates that CEO poverty has negative effect on CSR using Driscoll-kraay standard errors. The difference between this finding and previous research (which is done in China) is in the moral of poor people. While China’s poor people has positive perspective of poverty, Indonesia holds the opposite view. The implication of this study is government need to fix the moral of Indonesian people, especially the poor ones.
Co-Authors Anwar, Andrew ARILYN, ERIKA JIMENA Beny Beny Conselo, Josephine Azalia Cornelius, Ekky Deborah, Deborah Fadhiilah, Dinda Fransisca, Angel Kwikamto, Arya Lalita, Alma MARLINAH, AAN Putri, Audy Regi Muzio Ponziani Rudyanto, Astrid Ruswidiono, R. Wasisto Sintya, Sherina WIDAYATI, NURTI