Article Per Year (5 Year)
p-Index From 2020 - 2025
1.633
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Bisnis
Riswandari, Ernie
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI PAJAK PENGHASILAN BADAN PERUSAHAAN MANUFAKTUR SEKTOR PROPERTIES AND REAL ESTATE DI BEI Valensia, Valensia; Riswandari, Ernie
Journal of Business And Entrepreneurship Vol. 11 No. 2 (2023): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2023 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v11i2.420

Abstract

Penelitian ini memiliki tujuan untuk meneliti pengaruh dari profitabilitas, struktur modal, ukuran perusahaan dan leverage terhadap pajak penghasilan badan pada perusahaan manufaktur sektor properties and real esatet yang terdaftar di BEI pada tahun 2017 hingga 2022. Sampel yang digunakan dalam penelitian ini menggunakan metode Sampling Purposive dan diperoleh 15 perusahaan sampel yang terdaftar dalam periode 2017 hingga 2022. Metode analisis yang digunakan merupakan metode kuantitatif dengan analisis regresi linear berganda yang diuji menggunakan software SPSS 22. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang berasal dari www.idx.co.id. Hasil penelitian uji parsial (uji t) menghasilkan bahwa dalam variabel profitabilitas dengan proksi Return on Total Assets tidak memiliki pengaruh signifikan terhadap pajak penghasilan badan. Namun, hasil penelitian uji parsial (uji t) menghasilkan bahwa dalam variabel struktur modal, ukuran perusahaan, leverage dengan proksi Debt to Assets Ratio, Size, Debt to Equity Ratio memiliki pengaruh signifikan terhadap pajak penghasilan badan. Variabel profitabilitas dengan proksi Return on Total Assets belum memberikan hasil yang signifikan.
PENGARUH PAJAK PENGHASILAN, PROFITABILITAS, DAN LEVERAGA TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEKTOR CONSUMER NON-CYCLICALS TAHUN 2020-2022 Aurelia Delafeva, Christabela; Riswandari, Ernie; Nelson, Catheryn
Journal of Business And Entrepreneurship Vol. 12 No. 1 (2024): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2024 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/stsvfs91

Abstract

Penelitian ini memiliki tujuan untuk meneliti pengaruh variabel pajak penghasilan, profitabilitas, dan leverage terhadap perataan laba pada perusahaan sektor Non-Cyclicals yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Terdapat 41 sampel perusahaan yang diperoleh dengan metode purposive sampling. Penelitian ini menggunakan metode analisis data dengan analisis regresi logistik menggunakan software SPSS versi 26. Data yang digunakan adalah data sekunder yang diambil dari laporan keuangan dan laporan tahunan perusahaan. Hasil penelitian ini menunjukkan bahwa variabel pajak penghasilan tidak berpengaruh signifikan terhadap perataan laba, dan variabel profitabilitas berpengaruh positif signifikan terhadap perataan laba, dan leverage berpengaruh negatif signifikan terhadap perataan laba.
Pengaruh Profitabilitas, Insentif Pajak, Leverage, Intensitas Modal Terhadap Konservatisme Akuntansi Pada Perusahaan Basic Material Wijaya, Stefanny; Riswandari, Ernie
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.1-19

Abstract

This research aims to examine the influence of profitability, tax incentives, leverage, capital intensity on accounting conservatism in basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022.The sample in this study used a purposive sampling method and obtained 38 samples of companies registered in the 2020-2022 period. The analytical method used is a quantitative method using multiple linear regression analysis and using SPSS 26 software. This research uses secondary data in the form of annual reports obtained from the websites of each company and the official BEI website. The profitability variable has a negative effect, tax incentives and leverage have a positive effect, capital intensity has no effect. It is hoped that future researchers can expand the scope of research by adding other variables in the hope that research results can be more accurate.
PENGARUH ENTERPRISE RISK MANAGEMENT & INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN YANG TERCANTUM DALAM INDEKS LQ45 BEI Herawati, Stevani Wahyu; Riswandari, Ernie
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2931

Abstract

Abstract” The Purpose of this study to determine the effect of enterprise risk management and intellectual capital on the firm value. The value of the firm is reflected in the stock price but in fact the stock price always fluctuates up and down which is unstable, including in companies that are indexed LQ45.Enterprise Risk Management measured by Enterprise Risk Disclosure Index (ERMDI),Intellectual Capital by Valued Added Human Capital (VAHU), Value Added Capital Employed (VACA),Structural Capital Value Added (STVA), and Company Value measured by Tobin's Q. This study used secondary data obtained from the corporate official website and Indonesia Stock Exchange ( www.idx.co.id ). The sample used as many 25 companies were listed at index LQ45 IDX which selectedwith use purposive sampling method. Method of analysis used is descriptive statistic test, the classical assumption test and testing of hypothesis using SPSS version 25. Based on the result of concluding that ERM,VAHU, and VACA were Partially positive effects on the Company Value and STVA were partially have no effect on the Company Value. ERM, VAHU, VACA, STVA were Simultaneously positif effect on the Company Value. Keywords: Company Value; ERM; IC; VAIC; VAHU; VACA; STVA
EFFECT OF EXECUTIVE COMPENSATION, REPRESENTATIVES OF FEMALE CFO, INSTITUTIONAL OWNERSHIP AND COMPANY SIZES ON TAX AGRESSIVITY MEASURES Fen, Shie; Riswandari, Ernie
EAJ (Economic and Accounting Journal) Vol. 2 No. 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i2.y2019.p104-123

Abstract

Tax revenue is the main source of Indonesia’s revenue. On the other side, tax payer consider tax as an expense that should be minimized because it can reduce economic ability of companies  This is the reason why companies want to do same aggressive tax planning.The purpose of this research is to analyse the effect to executive compensation, CFOs female representation, institutional ownership, and firm size on tax aggressiveness. This research used 47 sample of manufacturing firms listed in Indonesian Stock Exchange for period on 2014-2016 that acquired by purposive sampling method. The method of research analysis was used multiple regression analysis.The result of this research showed that simultaneously, executive compensation, CFOs female representation, institutional ownership, and firm size has significant effect on tax aggressiveness. Partially, executive compensation has significant effect on tax aggressiveness. While the CFOs female representation, institutional ownership, and firm size has no significant effect on tax aggressiveness.The results of this research conclude that executive compensation is one of effective to minimize tax expense. On the other way, it indicates the larger amount of executive compensation will increase the level of tax aggressiveness. Keywords: Executive compensation, CFOs female representation, institutional    ownership, firm size, tax aggressiveness.
THE ROLE OF INVESTMENT OPPORTUNITIES, MANAGERIAL OWNERSHIP, CAPITAL STRUCTURE ON CORPORATE VALUE Septiana, Darlene Dacia; Riswandari, Ernie
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p138-145

Abstract

There are still companies that pay less attention and maintain value of ownership even though this is a concern in making investment decisions. In this study will examine investment opportunities, capital structure, and managerial ownership of firm value. The sample used is the financial statements of 27 companies manufacturing consumer goods sub sector in 2015-2017. This research is an associative research using secondary data which is quantitative data. Data is processed using Stata 12 by using multiple linear regression tests. The results showed that investment opportunities, capital structure, and managerial ownership had a significant effect on the firm's value partially on companies manufacturing the consumer goods sub sector.
Pengaruh preferensi risiko eksekutif, arus kas bebas dan ukuran perusahaan terhadap manajemen laba Christian; Riswandari, Ernie
Jurnal Bisnis Vol. 11 No. 2 (2023): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi dan Bisnis Perdana Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62739/jb.v11i2.56

Abstract

Tujuan: Studi ini menyelidiki bagaimana preferensi risiko eksekutif, arus kas bebas, dan ukuran perusahaan berdampak pada manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metodologi/Pendekatan: Penelitian ini menganalisis 156 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2015 hingga 2017. Metode purposive sampling digunakan untuk memilih sampel penelitian. 54 perusahaan manufaktur dipilih berdasarkan kriteria yang ditetapkan. Penelitian ini menggunakan analisis regresi linier berganda, yang dilakukan menggunakan program SPSS versi 22. Hasil: Hasil penelitian ini menunjukkan bahwa variabel preferensi risiko eksekutif tidak berpengaruh terhadap manajemen laba, variabel arus kas bebas berpengaruh negatif terhadap manajemen laba, variabel ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Implikasi Praktis: Dari hasil temuan ini menunjukan bahwa free cash flow menjadi salah satu faktor yang berpotensi dapat mempengaruhi terjadinya praktek manajemen laba. Kebaruan: Terdapatnya variable preferensi risiko eksekutif pada variable bebas yang masih jarang dilakukan.
Analisis Perbandingan Efektivitas, Kontribusi dan Pertumbuhan Cukai Rokok, Cukai Vape dan Cukai Alkohol Dalam Meningkatkan Penerimaan Pendapatan Negara Riswandari, Ernie; Monika, Marsella
Jurnal Pajak dan Keuangan Negara (PKN) Vol 6 No 2 (2025): Jurnal Pajak dan Keuangan Negara: Maret 2025
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v6i2.2862

Abstract

Terdapatnya dampak negatif pada rokok, vape, dan alkoholmenyebabkan produk tersebut dinobatkan sebagai barang atauproduk yang dikenakan cukai sebagai barang yang perlupengendalian atas konsumsinya, pengawasan atas peredarannya,dan pemakaiannya dapat menciptakan dampak negatif bagi rakyatatau lingkungan hidup atau penggunaanya perlu dibebankansebagai pungutan negara demi keadilan dan kesetaraan sesuai UUCukai No 39 Tahun 2007. Penelitian ini bertujuan untuk mengukurefektivitas, kontribusi , dan pertumbuhan dari barang kena cukai(BKC) dalam meningkatkan penerimaan pendapatan negara.Penelitian ini menggunakan pendekatan kuantitatif deskriptifdengan sumber data sekunder yang diperoleh dari DirektoratJenderal Bea dan Cukai. Data yang diperoleh akan dilakukan analisismenggunakan rumus efektivitas, kontribusi, dan pertumbuhan.Hasil penelitian ini menunjukkan bahwa: (1) efektivitas cukai rokoksangat efektif, cukai rokok kurang berkontribusi dalammeningkatkan penerimaan pendapatan negara dan pertumbuhancukai rokok tidak berhasil. (2) Cukai vape sangat kurangberkontribusi dalam meningkatkan penerimaan pendapatan negaradan pertumbuhan cukai vape sangat berhasil. (3) Efektivitas cukaiMMEA adalah sangat efektif, cukai MMEA sangat kurangberkontribusi dalam meningkatkan penerimaan pendapatan negaradan pertumbuhan cukai MMEA tidak berhasil. (4) Efektivitas cukaiEA adalah sangat efektif, cukai EA sangat kurang berkontribusidalam meningkatkan penerimaan pendapatan negara danpertumbuhan cukai EA tidak berhasil.
Analisis Faktor-Faktor yang Memengaruhi Tindakan Penggelapan Pajak (Studi Literatur Tahun 2018-2023) Tjendra, Michelle Jane; Setiawan, Temy; Riswandari, Ernie
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2145

Abstract

The purpose of conducting this research is to (1) elucidate the commonly researched factors in academia and presumed variables influencing tax evasion; (2) explain the phenomena that drive research in the realm of tax evasion; (3) attempt to delineate the relevance of the phenomenon addressed in tax evasion-related research concerning the research timeline. This study adopts a qualitative descriptive research design with a literature review approach. The data used in this research consist of research articles on tax evasion from the period 2018-2023 indexed by Sinta. The research findings indicate that there are a total of 45 factors suspected to influence tax evasion, and the dominant issues/phenomena in tax evasion research from 2018-2023 are those from previous years. Additionally, the researcher identified other issues/phenomena driving tax evasion research from 2018-2023 beyond the existing research articles.
Co-Authors Aurelia Delafeva, Christabela Christian Fen, Shie Herawati, Stevani Wahyu Monika, Marsella Nelson, Catheryn Septiana, Darlene Dacia Temy Setiawan, Temy Tjendra, Michelle Jane Valensia, Valensia Wijaya, Stefanny