Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research
Dewi, R.Rosiyana
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Characteristic CEO and Innovation on Tax Avoidance Dewi, R.Rosiyana; Suryoyudanto, Mahaji; Atsil Vinandra, Farras
Indonesian Management and Accounting Research Vol. 22 No. 2 (2023): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

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

Abstract

This study aims to examine the influence of CEO characteristics consisting of CEO overconfidence, CEO compensation, CEO attributes, and innovation towards tax avoidance. The population in this study is a company listed on the Indonesia Stock Exchange in the primary consumer sector for the 2017-2021 period using the purposive sampling method, which obtained 165 samples. This research is classified as a quantitative research conducted to test the hypothesis. The test results in this study accept three of the six hypotheses proposed. Variables CEO tenure, and innovation have a positive effect on tax avoidance. Meanwhile, CEO overconfidence, CEO compensation, and CEO age have no effect on tax avoidance.
FAKTOR-FAKTOR PEMANFAATAN TEKNOLOGI INFORMASI (TI) YANG MEMPENGARUHI NILAI PERUSAHAAN DI ERA INDUSTRI 4.0 Dewi, R.Rosiyana; Ramadhan, Dwiky Yanuar
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v24i1.17888

Abstract

This research was conducted to analyze the influence of IT Governance, IT Investment, and the Use of Big Data Technology on Firm Value in the Digital 4.0 Era in non-financial companies listed on the Indonesia Stock Exchange in the period 2020 to 2022. The population in this study counted 108 non-financial companies listed on the Indonesia Stock Exchange. This research is a quantitative research, namely by collecting data using secondary data. The data in this study were obtained from financial report data on the official website of the Indonesia Stock Exchange (IDX) (www.idx.co.id). The results of this study indicate that IT Governance and IT Investment, have an positive effect on Firm Value. And the use of Big Data technology has no effect on Firm Value.
Co-Authors Atsil Vinandra, Farras Ramadhan, Dwiky Yanuar Suryoyudanto, Mahaji