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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JASS (Journal of Accounting for Sustainable Society) wacana equiliberium (jurnal pemikiran penelitian ekonomi) TSARWATICA (Islamic Economic, Accounting, and Management Journal) Mestaka: Jurnal Pengabdian Kepada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Taxation Analysis and Review Smart Dedication: Jurnal Pengabdian Masyarakat Gapura (Garba Pembangunan Masyarakat)
Indah Umiyati
STIE Sutaatmadja
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences Other

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THE EFFECT OF TAX AGGRESSIVENESS AND PROFITABILITY ON ACCOUNTING FRAUD Indah Umiyati; Sri Mulyati; Rika Nandini
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1232

Abstract

Fraud is a deliberate attempt to use the rights of others for personal gain. Accounting fraud is a misstatement that arises from fraud in financial reporting, namely a misstatement or intentional omission of amounts or disclosures in financial statements to deceive users of financial statements. This research was conducted to determine the effect of Tax Aggressiveness and Profitability on Accounting Fraud. The research objects used in this study are companies in the manufacturing sector that are listed on the Indonesia Stock Exchange from 2017 to 2021. The number of samples used in this study are 120 firm-years. Tax Aggressiveness Variable is measured using CETR, Profitability is measured using ROA and Accounting Fraud is measured using the Beneish M Score Method. Logistic regression was used to test the hypothesis. The results of this study indicate that tax aggressiveness has a positive effect on accounting fraud. While profitability has a negative effect on accounting fraud.
THE EFFECT OF DIVIDEND POLICY, SALES GROWTH AND ASSET GROWTH ON COMPANY VALUE WITH MEDIA EXPOSURE AS A MODERATION VARIABLE Indah Umiyati; Trisandi Eka Putri; Wellcy Zahratunijah Az-Zahra
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1281

Abstract

Company value is the selling value of an ongoing company. The company value is indicated by the stock price. It can be assumed that the factors that can affect the value of the company include dividend policy, sales growth and asset growth as well as media exposure as a moderating variable. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in 2017-2021. This type of research is quantitative research. With the sampling method purposive sampling. 66 companies were obtained from a total of 69 companies with 5 years of observation, so that 100 data were obtained for analysis according to the research criteria. The data analysis technique used in this study uses multiple regression analysis and Moderating Regression Analysis (MRA). The results showed that the dividend policy variable had a positive effect on firm value, sales growth had no effect on firm value, asset growth had no effect on firm value, besides that media exposure was not able to moderate the effect of dividend policy on firm value but was able to moderate the effect of sales growth and growth. assets to company value.
PENGARUH AKSES PAJAK, FASILITAS, KUALITAS PELAYANAN DAN PERSEPSI ADANYA REWARD TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Kurniawan, Asep; Sarlina, Leni; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (973.558 KB) | DOI: 10.32670/fairvalue.v1i2.9

Abstract

This study aims to determine the effect of access to taxes, facilities, service quality and perceptions of the existence of rewards for taxpayer compliance registered at SAMSAT Subang. This study uses descriptive quantitative method using primary data. Data collection techniques are questionnaires and literature studies. The population in this study were all motor vehicle taxpayers registered at SAMSAT Subang, and samples in this study were 187 respondents. Hypothesis testing uses multiple linear analysis. The results of this study indicate that access to tax, service quality and perceptions of reward have a positive effect on taxpayer compliance. Whereas facilities do not affect motor vehicle taxpayer compliance.
PENGARUH ETIKA UANG (MONEY ETHICS) TERHADAP KECURANGAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS INTRINSIK DAN MATERIALISME SEBAGAI VARIABEL PEMODERASI Nuraprianti, Desi; Kurniawan, Asep; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1280.706 KB) | DOI: 10.32670/fairvalue.v1i2.10

Abstract

This study aims to determine (1) the effect of money ethics on tax evasion, (2) to know intrinsic religiosity moderate the effect of money ethics on tax evasion, and (3) to know materialism moderate the effect of money ethics on tax evasion This study uses survey method and population is Individual Taxpayer registered in Tax Office Pratama Subang, sampling technique using incidental sampling technique. The data used consist of primary data, derived from the distribution of questionnaires to Individual Taxpayers registered in the Office of Tax Service Pratama Subang. Analysis of the data used is stepwise regression analysis using SPSS version 22 data processing program. Results from this study are (1) money ethics has a positive effect on tax evasion, (2) intrinsic religiosity does not moderate the effect of money ethics on tax evasion, and (3) materialism does not moderate the effect of money ethics on tax evasion.
Peningkatan Kapasitas Pengurus Koperasi Melalui Pelatihan Akuntansi Koperasi Di Kabupaten Subang Umiyati, Indah; Rosidatun Nuha, Nur Alifah; Alissia, Feling; Nurhaliza, Alya; Nur Hidayah, Fazar; Putri A., Annisa; Rizky N., Nur
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2024): Smart Dedication: Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v1i2.87

Abstract

Artikel ini membahas program pelatihan akuntansi koperasi di Kabupaten Subang yang bertujuan meningkatkan kapasitas pengurus koperasi dalam akuntansi dan manajemen keuangan. Program ini dilatarbelakangi oleh kurangnya pemahaman pengurus koperasi tentang akuntansi dasar, yang menghambat transparansi dan akuntabilitas dalam pengelolaan keuangan koperasi. Metode yang digunakan meliputi ceramah, diskusi kelompok, dan pendampingan. Ceramah menjelaskan konsep utama, diikuti diskusi interaktif dan pendampingan untuk membantu peserta memahami dan menerapkan pengetahuan. Evaluasi dilakukan melalui pre-test dan post-test, kuesioner, wawancara mendalam, dan observasi langsung. Hasil menunjukkan peningkatan signifikan dalam kapasitas pengurus koperasi, dengan skor pemahaman meningkat dari 45% pada pre-test menjadi 85% pada post-test. Peserta merasa puas dan menganggap materi relevan dan bermanfaat. Kesimpulan menyatakan bahwa pelatihan ini berhasil meningkatkan transparansi dan akuntabilitas keuangan, serta membantu pengurus membuat keputusan yang lebih tepat. Rekomendasi mencakup peningkatan durasi dan intensitas pelatihan serta pengembangan materi berbasis teknologi untuk keberlanjutan program.
Determinants Of Transfer Pricing Decisions – Case Of Indonesia And Malaysia Umiyati, Indah; Hartati, Emalia; Shaharuddin, Noor Suhaila bt
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 01 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.01.58-73

Abstract

The purpose of this study is to investigate the impact of effective tax rates, tunneling incentives, and debt provisions on firms' decisions to use transfer pricing. The study uses quantitative methods and utilizes secondary data from annual reports of companies operating in the food and beverage sector listed on Malaysian and Indonesian stock exchanges from 2020 to 2022. This study uses a purposive sample, selecting 12 companies that meet certain criteria, resulting in a total sample of 36 company years. A panel regression analysis of the collected data is then performed. This result shows that tunnel incentives have a positive impact on the decision to implement transfer pricing. However, the effective tax rate and debt arrangements do not have impact on the company's transfer pricing decisions
INFLUENCE OF THE BOARD OF COMMISSIONERS AND FINANCE PERFORMANCE ON SUSTAINABILITY REPORTS Bambang Sugiharto; Muhammad Abdul Malik; Indah Umiyati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.301

Abstract

This research aims to determine the influence of the board of commissioners, company size and profitability on sustainability reports. The population used in this research is state-owned companies that report annual reports consistently in 2021-2022. The analytical method used in this research is logistic regression with the SPSS version 25 for Windows program. The population in this research is all state-owned companies, totaling 63 companies. The sample was determined based on the purposive sampling method totaling 126 companies. The data used in this research is secondary data. Partially, the results of this research show that the board of commissioners and company size influence the sustainability report. Profitability does not have a significant effect on the sustainability report. Simultaneously, the results of this research show that the board of commissioners, company size and profitability simultaneously influence the sustainability report.
EFFECT OF PROFITABILITY, LEVERAGE, AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Ikeu Ageng Aprianti; Daeng M. Nazier; Indah Umiyati
Journal of Taxation Analysis and Review Vol. 4 No. 2 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i2.1226

Abstract

The Malaysian Tax Authority, LHDN has identified 31,598 entities that have not reported their income and are undertaking tax evasion efforts. LHDN said the entities suspected of evading taxes consisted of individuals, businesses, companies, and others. Tax avoidance activities, especially aggressive ones, certainly erode the tax base and reduce potential state revenues. This situation arises because of the high dependence on tax revenues. With this research, it is hoped that companies will be more aware of paying taxes honestly. will examine the effect of profitability, leverage, and fixed asset intensity on tax avoidance in Malaysia. This study conducted a research method using quantitative methods. According to Sugiyono (2016: 8) the quantitative method is a research method based on the philosophy of positivism, used in researching certain populations or samples, collecting data using research instruments, data analysis is quantitative/statistical, the purpose of which is to prove the established hypothesis. Based on the results of research on the effect of Profitability (Return on Assets) on Tax Avoidance, it shows that there is no influence between Profitability on tax avoidance. The results of the Leverage Test on Tax Avoidance state that there is an influence between Leverage and tax avoidance. the results of the fixed asset intensity test stated that there was an influence between the Fixed Asset Intensity on tax evasion. Profitability has no effect on tax avoidance, meaning that changes in the value of profitability in the study period have no effect on tax evasion in companies. Leverage affects Tax Avoidance, meaning that changes in the value of Leverage (Debt to equity ratio) in the study period affect tax avoidance in companies. Fixed Asset Intensity has an effect on Tax Avoidance, meaning that changes in the value of fixed asset intensity in the study period have an effect on tax avoidance in companies
EXPLAINING AUDIT REPORT LAG : THE INFLUENCE OF CEO SUCCESSION AND FIRM CHARACTERISTICS Icih Icih; Ikka Rachmawati; Asep Kurniawan; Indah Umiyati; Sri Mulyati
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1635

Abstract

Recent research has suggested a connection between Corporate Sustainable Management (CSM) endeavors and the transparency of financial reporting, highlighting CSM's role in mitigating information disparities between corporations and stakeholders. As CSM activities increase, it is believed that the quality of reported profits also enhances, benefiting both the company and its stakeholders. This research investigates how the origin of CEO succession, company operational complexity, company age, and financial condition influence audit report lag, especially for manufacturing firms listed on the IDX between 2018 to 2022. The research involved a population of 163 companies, utilizing purposive sampling to select a sample of 142 companies, resulting in a dataset comprising 650 data points. Data analysis utilized logistic regression through SPSS version 25 and Microsoft Excel. This research adopts a quantitative methodology, drawing upon secondary data sourced from annual reports accessible via the Indonesian Stock Exchange's official website or the respective companies' websites. Findings indicate that CEO succession origin and company's financial condition positively influence audit report lag, whereas company operations complexity and company age exhibit a negative association with audit report lag.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS AN INTERVENING VARIABLE: Study of the Banking Sector Listed in the Indonesian Sharia Stock Index (ISSI) for the 2022-2024 Period Indah Umiyati; Nadia Anggita
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1645

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) on firm value, with financial performance as an intervening variable, in the banking sector listed on the Indonesian Sharia Stock Index (ISSI) for the 2022–2024 period. GCG in this study is measured by institutional ownership and an independent board of commissioners. Financial performance is proxied by Return on Assets (ROA), while firm value is proxied by Price to Book Value (PBV). This study uses a quantitative method with a purposive sampling technique to obtain a sample of Islamic banking companies that meet certain criteria. Data analysis was performed using multiple regression using SPSS version 25. The results show that Good Corporate Governance does not have a direct, significant effect on firm value. However, GCG has a significant effect on financial performance, and financial performance has been shown to have a positive effect on firm value. Thus, financial performance acts as a mediating variable in the relationship between GCG and firm value. These findings confirm that good corporate governance improves operational effectiveness and profitability, which ultimately can drive increased firm value. The novelty of this research lies in its focus on the Islamic banking sector, which is a member of the Islamic Financial Services Authority (ISSI) for the 2022–2024 period, thus providing up-to-date empirical evidence on the effectiveness of GCG implementation in creating corporate value in the Islamic capital market.
Co-Authors Agnes Sinta Harini Alissia, Feling Asep Kurniawan Asep Kurniawan Asep Kurniawan Bambang Sugiharto Bambang Sugiharto Bambang Sugiharto Bambang Sugiharto Daeng M. Nazier Daeng M. Nazier Dewi Andriani Erlina Erlina Febrian Juniar Alamsyah Fitriani Fitriani Frini Nurtina Dewi Hartati, Emalia Hasbi Nurhidayat Icih Icih Icih Icih Icih Icih Ikeu Ageng Aprianti Ikka Rachmawati Imelia Lestari Ina Nurlela Ineu Dewi Santika Inggit Aprilia Intan Cynthia Laksono Trisnantoro Leli Mulyani Ligarnisa Sabrina S Lina Putri Selina Lisna Devi Mala Septiana Putri Muhammad Abdul Malik Muhammad Rafli Gindara Nadia Anggita Naila Rahmah Neng Maya Neng Susan Nurjanah Nisa Apriani Noni Nissa Sholihah Nur Hidayah, Fazar Nuraprianti, Desi Nurhaliza, Alya Nurhamidah Nurhamidah Nurul Arifin Obi Pangestu Pupung Purnamasari Putri A., Annisa Putri, Trisandi Eka Raselina Sri Gustiansyah Rika Nandini Rindianti Rindianti Riyanto Riyanto Rizky N., Nur Rosalia Agatha Bahri Rosi Mika Aditya Mustopa Rosidatun Nuha, Nur Alifah Sarlina, Leni Shaharuddin, Noor Suhaila bt Silvia Marcelina Sri Mulyati Sri Mulyati Sri Mulyati Suryani, Delina Tiana Tiana Trisandi Eka Puteri Trisandi Eka Putri Wellcy Zahratunijah Az-Zahra Winda Nuraini Yolisia Framita Agus Yuli Maelani Yuliani Karlina