Article Per Year (5 Year)
p-Index From 2021 - 2026
3.637
P-Index
This Author published in this journals
All Journal Journal of Information System, Applied, Management, Accounting and Research JURNAL PUNDI Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Teknologi Dan Sistem Informasi Bisnis Jurnal Informatika Ekonomi Bisnis Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) UPI YPTK Journal of Business and Economics PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Ipteks Terapan : research of applied science and education Journal of Business and Economics (JBE) UPI YPTK Journal Of Science Education And Management Business Journal of Accounting and Finance Management (JAFM) ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Informatika Ekonomi Bisnis Journal of Information Systems Management and Digital Business jle Journal of Business Economics and Management Jurnal Ekonomi, Manajemen, Akuntansi Jubiko : Jurnal Perilaku Bisnis Kontemporer Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Rindy Citra Dewi
Universitas Putra Indonesia YPTK Padang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Pengaruh Kepemilikan Manajerial Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Yamashita; Yudha, Agam Mei; Dewi, Rindy Citra; Saputra, Deni
Journal of Science Education and Management Business Vol. 1 No. 1 (2022): Journal of Science Education and Management Business
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62357/joseamb.v1i1.42

Abstract

This study aims to determine how much influence Managerial Ownership and Company Growth have on Firm Value with Institutional Ownership as a Moderating Variable (In Manufacturing Companies listed on the Indonesia Stock Exchange for the 2016-2020 period). From this research, the following conclusions are obtained: (1) There is a significant influence between Managerial Ownership on Company Value. (2) There is a significant influence between the growth of the company on the value of the company. (3) There is a significant influence between Managerial Ownership and Company Growth on Firm Value. (4) Managerial ownership partially has a significant effect on firm value with institutional ownership as a moderating variable. (5) Company growth partially has no significant effect on firm value with institutional ownership as a moderating variable in the company (6) managerial ownership and company growth partially significant effect on firm value with institutional ownership as a moderating variable
Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi Sari, Putri Intan Permata; Putri, Ebi Abady; Petra, Berta Agus; Dewi, Rindy Citra
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.795 KB) | DOI: 10.37034/infeb.v5i2.586

Abstract

This study aims to examine the effect of taxpayer motivation and perceptions of tax corruption on taxpayer compliance with taxpayer awareness as an intervening variable. The data used in this study are primary data obtained by distributing questionnaires directly to respondents, namely individual taxpayers registered at KPP Pratama Padang Satu. The sampling technique used accidental sampling technique and the analytical method used was multiple linear regression analysis using SPSS version 25. The results of this study indicate that the motivation of taxpayers and perceptions of tax corruption partially have no effect on taxpayer awareness. Taxpayer motivation influences taxpayer compliance. Perceptions of tax corruption and taxpayer awareness partially affect taxpayer compliance. Taxpayer motivation influences taxpayer compliance with taxpayer awareness as an intervening variable. Perceptions of tax corruption have no effect on taxpayer compliance with taxpayer awareness as an intervening variable.
PENGARUH PROGRAM PEMUTIHAN PAJAK, PEMBEBASAN BEA BALIK NAMA, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Deni Saputra; Rindy Citra Dewi; Geatasha Putri Erant
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 3 No. 1 (2022): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2021 - Mei 2022)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v3i1.841

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Transfer Nama Kendaraan Bermotor dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Kantor Sistem Administrasi Terpadu Manunggal Kota Padang). Dalam menentukan sampel menggunakan metode Incidental Sampling. Data yang digunakan adalah data primer dan metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial Pemutihan Pajak Kendaraan Bermotor berpengaruh negatif dan tidak signifikan terhadap Kepatuhan Wajib Pajak. Secara parsial Pembebasan Ganti Nama Kendaraan Bermotor berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Secara parsial Sosialisasi Perpajakan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Secara simultan Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor dan Sosialisasi Pajak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak.
OPTIMALISASI DESAIN PROMOSI MELALUI SOSIAL MEDIA DAN MARKETPLACE DALAM PEMASARAN ONLINE UNTUK MENINGKATKAN PENJUALAN PADA UMKM KAMPUNG AKRILIK Sopali, Mardhatila Fitri; Charli, Chintya Ones; Dewi, Rindy Citra
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v1i4.259

Abstract

This activity aims to help MSMEs (Micro, Small and Medium Enterprises) in Acrylic Village to be able to maintain their business in the midst of the Covid-19 pandemic, by developing Acrylic Village MSMEs, several wider marketing strategies are used through digital media or e-commerce by using online platforms, media social, google business marketplace and so on. The implementation methodology used in this research is descriptive qualitative with data collection techniques in the form of direct observation, interviews, literature study and documentation. The results of the activities in the research at the Acrylic Village MSMEs, namely the creation of various kinds of e-commerce digital marketing by creating online platforms such as websites, Facebook, Instagram and market places (Sophee, Lazada and Tokopedia), it is hoped that MSMEs can use them as much as possible so that they can expand their sales reach, increasing consumers, increasing sales and making their products known to the wider community and creating more creative content about selling Acrylic Village MSME products on social media and websites.
PENGARUH PROFITABILITAS, LEVERAGE,CORPORATE GOVERNANCE,DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MAKANAN DAN MIUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Chania, Fitriyanti; Putra, Ramdani Bayu; Dewi, Rindy Citra
Journal of Information Systems Management and Digital Business Vol. 2 No. 3 (2025): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jismdb.v2i3.1963

Abstract

This study aims to examine the influence of profitability, leverage, corporate governance, and sales growth on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. Tax avoidance has become a significant issue for companies as it relates to the strategic management of taxes to minimize tax liabilities, while maintaining compliance with legal requirements. Profitability, leverage, corporate governance, and sales growth are key financial and managerial variables that may affect tax avoidance practices. Using a sample of food and beverage companies from the IDX, this research employs multiple regression analysis to analyze the relationships between the independent variables and tax avoidance. The results of this study are expected to provide valuable insights for policymakers, regulators, and company management in managing tax-related decisions and corporate governance practices in the context of the Indonesian food and beverage industry.keyword: Profitabilitas, Leverage, Corporate Governance, Sales Growth, Tax Avoidance
Pengaruh Environmental, Social, Dan Governance (ESG) Dan Leverage Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Sektor Consumer Non Cyclicals Fajriani Rahma Fitri; Berta Agus Petra; Putri Intan Permata Sari; Rindy Citra Dewi
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.393

Abstract

This research aims to determine the effect of environmental, social, and governance (ESG) and leverage on financial performance with firm size as a moderating variable in the consumer non-cyclical sectors listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses a quantitative research method with a population of 33 companies out of 129 companies for the 2019-2023 period. The sampling method uses purposive sampling with criteria that have been determined by the researcher. This study uses secondary data. The data analysis method uses panel data regression analysis using Eviews 12 software.The results of the study show that environmental, social, and governance (ESG) and leverage have no effect on financial performance. Firm size as a moderating variable is unable to moderate environmental, social, and governance (ESG) on financial performance. However, firm size is able to moderate leverage on financial performance.
Pengaruh Budaya Organisasi dan Komitmen Organisasi Terhadap Organizational Citizenship Behaviour dengan Dukungan Organisasi Sebagai Variabel Mediasi pada Karyawan PT. Famili Raya Padang Hariyono, Ridho; Putra, Ramdani Bayu; Dewi, Rindy Citra; Fitri, Hasmaynelis
Journal of Law and Economics Vol. 1 No. 1 (2022): MAY 2022
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v1i1.42

Abstract

This study aims to determine the relationship between Organizational Culture and Organizational Commitment to organizational citizenship behavior through organizational support as a moderating variable. This research was conducted at PT. Famili Raya Padang data were collected through questionnaires distributed to 80 respondents. Data testing techniques in this study include validity tests, reliability tests with Alpha Cronbach, Inner Model and analysis: (1) Organizational Culture has a positive and significant effect on Organizational Support with a significant level of 0.039 <0.05. (2) Organizational Commitment has a positive and insignificant effect on Organizational Support with a significant level of 0.792 > 0.05. (3) Organizational Culture has a positive and significant effect on Organizational Citizenship Behavior with a significant level of 0.045 <0.05. (4) Organizational Commitment has a positive and significant effect on Organizational Citizenship Behavior with a significant level of 0.044 <0.05. (5) Organizational support has a positive and insignificant effect on Organizational Citizenship Behavior with a significant level of 0.716 <0.05. (6) Organizational support cannot mediate the influence of Organizational Culture on Organizational Citizenship Behavior with a significant level of 0.631 < 0.05. (7) Organizational support cannot mediate the effect of Organizational Commitment on Organizational Citizenship Behavior with a significant level of 0.921 < 0.05.
PENGARUH PERSISTENSI LABA DAN ALOKASI PAJAK ANTAR PERIODE TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PEROIDE 2014-2018) agus Petra, Berta; Rindy Citra Dewi; Fatma Ariani; Bianda Quinta Syofnevil
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 1 No. 4 (2020): Jurnal Ekonomi Manajemen Sistem Informasi (Maret 2020)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v1i4.115

Abstract

Penelitian ini adalah untuk menguji pengaruh persistensi laba dan alokasi pajak antar periode terhadap kualitas laba dengan ukuran perusahaan sebagai variable moderating. Persistensi laba dan alokasi pajak antar periode digunakan sebagai variabel independen dan kualitas laba digunakan sebagai variabel dependen. Serta ukuran perusahaan sebagai variabel moderating. Penelitian ini dilakukan pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Data diperoleh dengan mengakses halaman Bursa Efek Indonesia. Cara penentuan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga dari 45 populasi diperoleh sampel sebanyak 30 perusahaan. Data pada penelitian ini di analisis dengan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa persistensi laba dan alokasi pajak antar periode berpengaruh signifikan secara parsial terhadap kualitas laba. Sedangkan persistensi laba dan alokasi pajak antar periode tidak berpengaruh signifikan terhadap kualitas laba dengan ukuran perusahaan sebagai variable moderating.
PENGARUH LAYANAN SAMSAT KELILING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN SANKSI PERPAJAKAN SEBAGAI VARIABEL INTERVENING PADA KANTOR SAMSAT KABUPATEN PESISIR SELATAN: Pengaruh Layanan Samsat Keliling Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Sanksi Perpajakan Sebagai Variabel Intervening Pada Kantor Samsat Kabupaten Pesisir Selatan Yulia Ika Wulandari; Rindy Citra Dewi
Jurnal Perilaku Bisnis Kontemporer Vol. 1 No. 3 (2024): Journal of Contemporary Business Behavior
Publisher : Sumatera Scientist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62769/webm5y96

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh layanan samsat keliling dan pengetahuan perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor dengan sanksi perpajakan sebagai variabel intervening pada kantor samsat kabupaten pesisir selatan. Populasi dari penelitian ini adalah wajib pajak kendaraan bermotor yang terdaftar pada kantor samsat kabupaten pesisir selatan pada tahun 2018-2022. Metode pengumpulan data melalui situs observasi dan study kepustakaan. Metode analisis yang digunakan adalah analisis regresi berganda.               Hasil penelitian yang didapatkan berdasarkan uji parsial (uji t) diperoleh layanan samsat keliling berpengaruh terhadap sanksi perpajakan dengan nilai thitung (4.531 > 1.660) dan tingkat signifikan (0.000 < 0.05). Pengetahuan perpajakan tidak berpengaruh terhadap sanksi perpajakan dengan nilai thitung (0.330 < 1.660) dan tingkat signifikan (0.742 > 0.05). Layanan samsat keliling berpengaruh terhadap kepatuhan wajib pajak dengan nilai thitung (0.2980 > 1.660) dan tingkat signifikan (0.004 <0.05). Pengetahuan perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak dengan nilai thitung (0.548 < 1.660) dan tingkat signifikan (0.585 < 0.05). Sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak dengan nilai thitung (2.272 > 1.660) dan tingkat signifikan (0.025 < 0.05). Sanksi perpajakan tidak mampu memidiasi layanan samsat keliling terhadap kepatuhan wajib pajak dengan nilai pengaruh langsung sebesar 0.300 dan pengaruh tidak langsung sebesar 0.095 yang berarti bahwa pengaruh tidak langsung lebih kecil dibandingkan dengan nilai pengaruh langsung. Sanksi perpjakan tidak mampu memidiasi pengetahuan perpajakan terhadap kepatuhan wajib pajak dengan nilai pengaruh langsung sebesar 0.050 dan pengaruh tidak langsung sebesar 0.006 yang berarti bahwa pengaruh tidak langsung lebih kecil dibandingkan dengan nilai pengaruh langsung.  
Pengaruh Pengetahuan Keuangan Dan Persepsi Risiko Terhadap Keputusan Investasi Melalui Perilaku Keuangan Sebagai Variabel Intervening Pada UMKM Di Lubuk Begalung Kota Padang Windy Lestari Br Sihombing; Elfiswandi, Elfiswandi; Rindy Citra Dewi
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study aims to examine the effect of intellectual capital and capital structure on firm value with financial performance as an intervening variable in companies listed on the Indonesia Stock Exchange during the observation period of the study. Firm value is an important indicator used to assess management success in increasing shareholder wealth and reflecting market perceptions of company prospects. Internal factors such as capital structure policy and intellectual capital management are assumed to contribute to improving both performance and firm value. This research uses a quantitative approach with a causal design. The data used are secondary data derived from published annual financial statements obtained through the official Indonesia Stock Exchange database. The sampling technique applies purposive sampling based on data completeness and consistency criteria during the research period. The analytical methods include multiple regression analysis and path analysis to test both direct and indirect relationships among variables. The results indicate that intellectual capital has a significant effect on financial performance, while capital structure does not significantly affect financial performance. Financial performance has a significant effect on firm value. Indirectly, intellectual capital influences firm value through financial performance, whereas the indirect effect of capital structure through financial performance is not statistically strong. These findings imply that efficient management of knowledge-based assets plays a more important role in enhancing firm value than leverage policy.
Co-Authors Agam Mei Yudha Alfahing, Raqil Anatia Agusti Aries Tanno Asma Liza Asri Juliani Br Tungkir Avezrima Rahmamuthi Berta Agus Petra Bianda Quinta Syofnevil Chania, Fitriyanti Charli, Chintya Ones Deni Saputra Dodi Suryadi Ebi Abady Putri Elfiswandi, Elfiswandi Fajri Rahmi Fajriani Rahma Fitri Fatma Ariani Geatasha Putri Erant Gina Salsabilah Hanna Pratiwi Hariyono, Ridho Hasmaynelis Fitri Mardhatila Fitri Sopali Melisa Ariani Putri Muhammad Fikri Ramadhan NILA PRATIWI Putra, Ramdani Bayu Putri, Ebi Abady Rahmawinata, Ferdi Ramadhanu, Agung - Reza Putri Ayuni Ridho Hariyono Ronni Andri Wijaya Sari, Rr Putri Intan Permata Suci Ramadhani Tri Ayu Parwati Utami, Jesica Neldi Vivi Afriani Windy Lestari Br Sihombing Yamashita Yamashita Yamasitha Yulia Ika Wulandari Yuliana Putri Yuwanda, Tonny Zefri Yenni