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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Gorontalo Accounting Journal JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Educoretax E-Jurnal Akuntansi TSM ABDIMAS Iqtishadia
Romadhina, Anggun Putri
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN HUTANG TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Manufaktur Sektor Konsumsi Sub-Sektor Pengolahan Makanan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 dewi, eka kusuma; Romadhina, Anggun Putri
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8806

Abstract

The definition of Corporate Social Responsibility can be seen in Law number 40 of 2007 concerning Limited Liability Companies (UUPT) article 1 paragraph 3 states that social and environmental responsibility is the company's commitment to participate in sustainable economic development in order to improve the quality of life and a beneficial environment, both for the company itself, the local community and society in general. CSR emerged as a result of the modernization of society which already understands that activities carried out by companies can have a negative impact on the environment. Moreover, this is very close to the activities carried out by manufacturing companies because manufacturing companies are the companies that interact the most with the public. Factors that influence CSR disclosure in this research are managerial ownership and debt policy. This type of research uses quantitative research using secondary data in the form of company annual reports taken from the non-cyclical consumer sector, food processing subsector listed on the Indonesia Stock Exchange for the period 2017 to 2021. The sampling method uses purposive sampling. From the research results, it is proven that managerial ownership does not influence CSR disclosure and conversely debt policy influences CSR disclosure. Meanwhile, simultaneously, managerial ownership together with debt policy influence CSR disclosure.
PENGARUH GOOD CORPORATE GOVERNANCE, INTENSITAS MODAL, EARNING MANAGEMENT DAN BEBAN PAJAK TANGGUHAN TERHADAP TAX AVOIDANCE Nurhasanah, Siti; Romadhina, Anggun Putri
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 6 No 02 (2025): Vol. 06 No. 02 Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v6i02.303

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris pengaruh dari Good corporate governance intensitas modal earning management dan beban pajak tangguhan terhadap tax avoidance. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Populasi penelitian ini adalah perusahaan sektor consumer non cyclical yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Pemilihan sampel ini menggunakan metode purposive sampling. Jumlah data yang diperoleh sebanyak 50 data laporan keuangan. Metode analisis data yang digunakan adalah regresi linier berganda yang diolah menggunakan Eviews Versi 12. Hasil dari penelitian ini menujukkan bahwa good corporate governance intensitas modal earning management dan beban pajak tangguhan secara simultan memiliki pengaruh terhadap tax avoidance. Sedangkan secara parsial good corporate governace dengan proxy dewan komisaris independen memiliki pengaruh terhadap tax avoidance, good corporate governance dengan proxy kepemilikan institusional tidak memiliki pengaruh terhadap tax avoidance, intensitas modal memiliki pengaruh terhadap tax avoidance, Earning management memiliki pengaruh terhadap tax avoidance dan beban pajak tangguhan tidak memiliki pengaruh terhadap tax avoidance
Gerakan Literasi Keuangan melalui Media Menabung Azzahra, Khoirunnisa; Romadhina, Anggun Putri; Handayani, Henni Rahayu
ABDIMAS Iqtishadia Vol. 1 No. 1 (2023): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v1i1.31713

Abstract

The rapid development of digital, such as the proliferation of online shopping sites or applications and the ease of making transactions using electronic money, has an impact on the tendency of teenagers to become impulsive buyers, this shows a low awareness of managing finances for future investments. Therefore, this community service activity is aimed at providing education for Darussalam Al Farhan Foundation youth regarding the importance of building financial literacy to be able to manage finances wisely by cultivating an interest in saving from an early age, by presenting speakers who explore more deeply about how to manage finances wisely through the method of saving and including the importance of preparing for financial conditions in the future. This community service activity is carried out using the socialization method. This activity was welcomed by the chairman of the Darussalam Al Farhan Foundation and during the implementation of the activity the participants looked very enthusiastic and gave a positive response, thus carrying out this activity is expected to be able to form a child's mentality that is smart in using and managing finances wisely and is able to grow children's interest in saving.
PENGARUH SALES GROWTH, CAPITAL INTENSITY DAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP TAX AVOIDANCE Nurjanah, Siti; Romadhina, Anggun Putri
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9832

Abstract

This study aims to analyze the effect of sales growth, capital intensity and environmental social and governance on tax avoidance. The type of research used is a quantitative research method using secondary data, by analyzing company financial reports and sustainability reports of companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The sample used in this research was 9 companies using a purposive sampling technique.The panel data regression model was used as the research methodology in this study. Analysis of research results using the Eviews 12. The research results show that the best model is the Common Effect Model (CEM). The results of this research show that Sales Growth partially influences tax avoidance, Capital Intensity partially influences tax avoidance, Environmental social and governance has no influence on tax avoidance and simultaneously sales growth, capital intensity and Environmental social and governance influence tax avoidance.
PENGARUH KONSERVATISME AKUNTANSI, DERIVATIF KEUANGAN, KEPEMILIKAN ASING DAN KEPEMILKAN PUBLIK TERHADAP AGRESIVITAS PAJAK Lestari, Fuzi; Romadhina, Anggun Putri
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9884

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh konservatisme akuntansi, derivative keuangan,kepemilikan asing,kepemilikan public terhadap agresivitas pajak. Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan pada sector pertambangan dan energy yang terdaftar di bursa efek Indonesia (BEI) selama periode 2018 sampai dengan 2022. Sampel yang dgunakan dalam penelitian ini sebanyak 27 perusahaan dengan menggunakan teknik pengambilan sampel Purposive sampling. Variable yang digunakan dalam penelitian ini yaitu konservatisme akuntansi (X1), derivarif keuangan (X2),kepemilikan asing (X3), kepemilikan public (X4), terhadap agresivitas pajak (Y).model regresi data panel digunakan sebagai metodelogi penelitian pada penelitian ini. Analisa penelitian menggunakan Eviews 12. Hasil penelitian ini menunjukan bahwa model terbaik adalah model Common Effect Model (CEM). Hasil penelitian ini menunjukan bahwa konservatisme akuntansi tidak berpengaruh terhadap agresivitas pajak, derivatif keuangan tidak berpengaruh terhadap agresivitas pajak, kepemilikan asing tidak berpengaruh terhadap agresivitas pajak, kepemilikan public berpengaruh secara parsial terhadap agresivitas pajak.
Pengaruh Pertumbuhan Penjualan Dan Intensitas Aset Tetap Terhadap Tax Avoidance Pada Perusahaan Consumer Non-Cyclicals Sub Sektor Makanan Dan Minuman 2019-2023 Romadhina, Anggun Putri; Dewi, Eka Kusuma
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 2 (2025): JURNAL BISNIS DAN AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i2.1483

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan baik seacra parsial dan secara simultan pengaruh pertumbuhan penjualan, dan intensitas aset tetap terhadap tax avoidance. Data penelitian yang digunakan data laporan keuangan dari tahun 2019-2023. Sampel yang digunakan yaitu 10 perusahaan, sampel diambil dengan menggunakan Teknik purposive sampling. Perusahaan yang diteliti yaitu perusahaan perusahaan Consumer Non-Cyclicals sub sekor makanan dan minuman. Data diolah dengan menggunakan Eviews 13. Dari hasil pengolah data, secara simultan diperoleh hasil bahwa nilai Probality F-Statistic sebesar 0.000012. secara simultan Pertumbuhan Penjualan dan Intensitas Aset Tetap berpengaruh terhadap Tax Avoidance. Petumbuhan Pejualan tidak berpengaruh terhadap Tax Avoidance sedangkan Intensitas Aset Tetap berpengaruh terhadap Tax Avoidance.
TAX AGGRESIVENESS, BOARD DIVERSITY DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA Hastuti, Eka Sri; Romadhina, Anggun Putri
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i1.2785

Abstract

This research aims to determine the effect of Tax Aggressiveness, Board Diversity and company size on earnings quality. This research uses a sample of Non-Cyclical Consumer Sector Companies on the Indonesia Stock Exchange 2019-2023. The data used in this research are financial reports and annual reports. This research sample was determined using a purposive sampling method and based on criteria obtained from 14 company data and analyzed using panel data regression techniques with a fixed effect model to test the hypothesis. The data was processed with the help of Eviews 13 software. The results obtained show that tax aggressiveness, board diversity and company size simultaneously influence earnings quality. The results obtained partially show that tax aggressiveness has no effect on earnings quality, board diversity has no effect on earnings quality and company size has an effect on earnings quality.    
PERLINDUNGAN KONSUMEN PADA PENGGUNA FINTECH Arianti, Baiq Fitri; Handayani, Henni Rahayu; Azzahra, Khoirunnisa; Romadhina, Anggun Putri; Prastiani, Siti Chaerunisa
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17067

Abstract

Teknologi informasi saat ini sangat berkembang pesat dan tidak asing lagi bagi kehidupan masyarakat. Dengan adanya pemanfaatan atau penggunaan teknologi informasi yang bijak akan mengubah pola perilaku masyarakat di seluruh dunia.         Financial Technology merupakan sebuah terobosan dibidang keuangan atau finansial dengan adanya pemanfaatan tekhnologi bijak akan meningkatkan produk – produk pada lembaga jasa perbankan terutama dalam hal fintech. Pinjam online merupakan salah satu produk Fintech yang marak digunakan oleh masyarakat, seperti yang sering diketahui bahawa kurangnya pemahaman masyarakat mengenai mekanisme pinjaman online serta belum terdapat regulasi khusus yang mengatur Financial Technology termasuk juga perlindungan konsumen terhadap penyalahgunaan data pribadi, hal ini berdampak kepada perlindungan konsumen terhadap hak para pengguna layanan pinjaman online masih belum optimal. Tujuan program kegiatan PKM ini adalah memberikan penyuluhan dan sosialisasi terkait perlindungan konsumen pada pengguna fintech kepada warga Perumahan Villa Melia dengan contoh kasus yang sering di temukan saat ini yaitu pada pinjaman online legal dan illegal.  Metode kegiatan PKM adalah dengan menggunakan metode ceramah, diskusi dan tanya jawab melalui google meet yang terkait perlindungan konsumen pada pengguna fintech. Hasil yang dicapai dari program PKM ini yaitu adanya peningkatan pemahaman dan pengetahuan para pengguna fintech di perumahan Villa Mellia mengenai perlindungan konsumen pada pengguna fintech dengan contoh kasus pinjaman online. 
The influence of institutional ownership, executive characteristics, and fixed asset intensity on tax avoidance Alamsyah, Cindy Alvionita; Romadhina, Anggun Putri
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1683

Abstract

This study aims to analyze the effect of Institutional Ownership, executive characteristics, and fixed asset intensity on tax avoidance in companies listed in the LQ-45 index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. and then The data used are secondary data obtained from audited financial statements and annual reports. The sample was selected using a purposive sampling technique based on specific criteria relevant to the research objectives. As a result, 9 companies met the criteria over five consecutive years, yielding 45 total observations. Data analysis was conducted using panel data regression with a common effect model, supported by EViews version 13 software. The results show that simultaneously, Institutional Ownership, and executive characteristics, and fixed asset intensity significantly affect tax avoidance. Partially, Institutional Ownership and executive characteristics have a significant impact on corporate tax avoidance, while fixed asset intensity does not show a significant effect. These is findings suggest that institutional ownership and executive leadership play important roles in shaping tax management strategies. In contrast, the proportion of fixed assets held by a company may not directly influence tax avoidance behavior. This study is expected to provide both theoretical and practical contributions for policymakers, tax authorities, corporate management, investors, academics, and future researchers. A better understanding of the factors influencing tax avoidance particularly in large companies listed in the LQ-45 index can support improved tax compliance, stronger governance, and more effective regulatory oversight in Indonesia’s capital market.
The effect of capital structure, financial distress and company size on tax avoidance Wijaya, Dimas Aris; Romadhina, Anggun Putri
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1687

Abstract

This study aims to analyze the effect of capital structure, financial distress, and company size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The data used in this study are financial reports that include important information about the companies' financial performance. The sampling technique used is purposive sampling, where from 87 energy sector companies, 16 companies were obtained over 5 years, resulting in a total of 80 samples analyzed. The analysis used in this study is panel data regression analysis, which allows researchers to evaluate data with both time and individual dimensions simultaneously. The data was processed using Eviews 12 and Microsoft Excel 2019 software, which facilitated data processing and analysis. The results obtained indicate that capital structure, financial distress, and company size simultaneously have a significant effect on tax avoidance. However, the partial analysis results show that capital structure does not affect tax avoidance, financial distress does not affect tax avoidance, and company size does not affect tax avoidance. These findings indicate that the proportion of debt in the financing structure, financial distress, and company size do not directly influence companies' decisions to engage in tax avoidance. This study provides important insights for stakeholders and regulators to understand the factors influencing tax avoidance in the energy sector. Additionally, the results of this study can serve as a basis for developing more effective policies to enhance tax compliance in this industry, as well as promoting greater transparency and accountability.
Co-Authors Alamsyah, Cindy Alvionita Arianti, Baiq Fitri Azzahra, Khoirunnisa Eka Kusuma Dewi, Eka Kusuma Handayani, Henni Rahayu Hastuti, Eka Sri Lestari, Fuzi Prastiani, Siti Chaerunisa Silaban, Martua Uli Siti Nurhasanah Siti Nurjanah Sri Dewi Wijaya, Dimas Aris