Article Per Year (5 Year)
p-Index From 2020 - 2025
2.319
P-Index
This Author published in this journals
All Journal Gorontalo Accounting Journal Jurnal Seni Makalangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE ABDIMAS Iqtishadia
Azzahra, Khoirunnisa
Unknown Affiliation
Religion Arts Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Jurnal Ilmiah Raflesia Akuntansi

 1 
PENGARUH PERTUMBUHAN PENJUALAN, KEBIJAKAN UTANG DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK Azzahra, Khoirunnisa
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 1 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i1.191

Abstract

In optimizing tax collection there are many obstacles, one of which is the form of taxpayer non-compliance in paying taxes. The phenomenon of tax evasion and other tax aggressiveness in Indonesia is still rife in various business sectors. The aim of this study was to determine the effect of sales growth, debt policy, and liquidity on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 until 2021. This research uses a type of quantitative research with an associative method with a population of 66 companies and a sample of 5 companies. Determination of the sample using the passive sampling method, the type of data used is secondary data with data analysis using the panel data regression model with the help of the eviews 9 application. Based on the test results it was found that, sales growth no effect on tax aggressiveness, debt policypositive effect on tax aggressiveness, liquidity has no effect against tax aggressiveness.
Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting Prastiani, Siti Chaerunisa; Azzahra, Khoirunnisa
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.236

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan yang di ukur dengan menngunakan rasio profitabilitas dan leverage terhadap pengungkapan islamic social reporting pada bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) tahun 2017-2021. Profitbalitas dalam penelitian ini diukur menggunakan returun on equity (ROE), leverage dalam penelitian ini diukur menggunakan debt to equity ratio (DER). Populasi penelitian ini adalah bank umum syariah yang terdaftar di otoritas jasa keuangan.Sampel penelitian ini menggunakan purposive sampling. Berdasarkan metode ini diperoleh sampel perusahaan sebanyak 10 bank umum syariah. Analisis data dalam penelitian ini menggunakan regresi linear berganda, dengan menentukan model yang anakn digunakan dibantu dengan menggunakan program eviews, dengan hasil variable Profitabilitas tidak berpengaruh terhadap Islamic social reporting . yang artinya Setiap kenaikan Profitabilitas tidak mempengaruhi kegiatan sosial Bank Umum Syariah di Indonesia, Variable Leverage berpengaruh positif terhadap pengungkapan Islamic social reporting .yang artinya setiap kenaikan jumlah ukuran perusahan dapat meningkatkan kegiatan sosial Bank Umum Syariah di Indonesia, Variabel Profitabilitas dan Leverage secara bersama-sama atau simultan berpengaruh terhadap pengukapan Islamic social reporting.
Pengaruh Manajemen Laba, Capital Intensity Dan Karakter Eksekutif Terhadap Tax Avoidance Pada Perusahaan Sektor Property Dan Real Estate Azzahra, Khoirunnisa; Prastiani, Siti Chaerunisa
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.377

Abstract

This research aims to determine and test the influence of earnings management, capital intensity, and executive character on tax avoidance. Empirical studies on property and real estate sector companies listed on the IDX for the 2017-2021 period. The hypothesis test used in this research is multiple linear regression analysis with the help of Eviews. The sample selection in this research used the purpose sampling method. The number of research samples based on predetermined criteria was 13 companies. The results of this research show that earnings management has a negative and significant effect on tax avoidance. capital intensity has no effect on tax avoidance. Executive character has a negative and significant effect on tax avoidance. Profit management, capital intensity, and executive character simultaneously influence tax avoidance. Sales growth is unable to moderate the influence of earnings management on tax avoidance
Kinerja Keuangan Terhadap Return Saham Prastiani, Siti Chaerunisa; Azzahra, Khoirunnisa
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.614

Abstract

This research aims to see the effect of financial performance on stock returns. Stock returns in this study are the dependent variable while financial performance is represented by liquidity and leverage proxies.This type of research is quantitative. The research sample is companies that issue sukuk listed on the Indonesia Stock Exchange in 2017-2021, consisting of 7 companies with five years of observation and the sample determination method used is purposive sampling. The analytical method in this research uses panel data regression analysis with a fixed effects model using Eviews version 10.0. The research results show that the variables liquidity and leverage simultaneously influence stock returns. Meanwhile, partially the Liquidity variable has an effect on Stock Returns. The leverage variable influences stock returns.
Co-Authors Arianti, Baiq Fitri Handayani, Henni Rahayu Marsela, Vinka Meliana, Nila Ade Napitupulu, Lidia Sinta Nisa, Fidian Prastiani, Siti Chaerunisa Romadhina, Anggun Putri Rosanti, Rosanti Syamsul Rizal Umammi, Safira