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All Journal Jurnal Ekonomi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Paradigma Akuntansi Journal of Accounting and Finance Management (JAFM) International Journal of Application on Economics and Business
Yuniarwati, Yuniarwati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Audit related variables dan company related variables yang berkaitan audit delay dan dampaknya terhadap return saham perusahaan-perusahaan yang go public di bei D, Elizabeth Sugiarto; Yuniarwati, Yuniarwati; Aritonang, Lerbin R
Jurnal Akuntansi Vol 15, No 3 (2011): September 2011
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v15i3.211

Abstract

The obedience of Public Financial Statement to the decision of Bapepam no.Kep-36/PM/2003 have to be evaluated because it may have impact to stock prices. The objective of this research is {I) to investigate some audit related variables and company related variables that can explain or predict Audit Delay, and (2) to evaluate investor reaction of Audit Delay. The result shows that there is negative and significant investor reaction of Audit Delay, so that the company have to take attention of relevance of Public Financial Statement
KETERKAITAN KESEHATAN SPIRITUAL (SPIRITUAL WELL-BEING) DAN ORIENTASI KEPUTUSAN ETIS (ETHICAL ORIENTATION OF DECISION MAKING) (Studi Empiris terhadap Para Pembuat Keputusan di Indonesia Tahun 2016) Ardana, I Cenik; D, Elizabeth Sugiarto; Yuniarwati, Yuniarwati
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.233 KB) | DOI: 10.24912/ja.v21i1.136

Abstract

Specifically, the purpose of this study is: (1) to test the validity and reliability of the measurement model of Fisher's spiritual well-being (SWB) construct (2010); (2) to test the validity and reliability of the measurement model of Forsyth’s ethical orientation of decision-making (EDM) construct (1980), and (3) to examine the correlation of Fisher’s SWB variables with Forsyth’s EDM variables (1980). Testing instruments or measurement models  uses confirmatory factor analysis and Cronbach Alpha's reliability and testing correlation uses Perlson's correlation. The data is processed with SPSS version 22. The results of this study showed that: (1) the measurment model of Fisher’s  SWB construct is valid and reliable; (2) the measurment model of Forsyth’s EDM construct is also valid and reliable. It is also concluded that there is a positive and significant correlation between ideal spiritual well-being (ISWB) construct, either in whole (ISWB) and each dimension (ICSWB, IPSWB, ITSWB, IESWB) with ideal ethical orientation of decision-making (IEDM). There is also a positive and significant relationship between lived spiritual well-being (LSWB) construct as a whole with  relative ethical orientation of decision-making (REDM). In testing the correlation of each dimension of LSWB construct (LCSWB, LPSWB, LTSWB, LESWB) with  REDM construct, despite all the dimensions of LSWB shows positive correlations  with REDM, but the level of significance of the association varies.
Pengaruh corporate governance, profitability, dan foreign ownership terhadap dividend policy pada perusahaan manufaktur yang terdaftar di bursa efek indonesia Periode 2014-2016 Bangun, Nurainun; Yuniarwati, Yuniarwati; Santioso, Linda
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.189 KB) | DOI: 10.24912/ja.v22i2.353

Abstract

The purpose of this research is to analyze the effect of corporate governance, profitability, and foreign ownership on dividend policy. This research uses manufacturing company listed in Indonesia Stock Exchange for the period 2014-2016 as the population. Using purposive sampling, 95 data are selected as samples. Data processing in this research uses software program IBM SPSS version 23. The result shows that board size have a significant effect on dividend policy. Board independence do not have a significant effect on dividend policy. CEO duality do not have a significant effect on dividend policy. Profitability have a significant effect on dividend policy. Foreign ownership have a significant effect on dividend policy.
PENGARUH MEREK, KEPERCAYAAN DAN PENGALAMAN TERHADAP NIAT KONSUMEN DALAM MELAKUKAN TRANSAKSI SECARA ONLINE Utama, Louis; Yuniarwati, Yuniarwati
Jurnal Ekonomi Vol 21, No 3 (2016): November 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i3.28

Abstract

This study aims to prove the hypothesis that there is influence between brand orientation, trust in buying online, online buying experience in the past of the online purchase intention. The sample of this study was the students of the Faculty of Economics, University Department of Management and Accounting Tarumanagara. The analysis used multiple regression equation using the method of convenient sample selection and non-probability sampling technique. The results of this study indicate that brand orientation, trust in buying online, and online buying experience in the past has positive influence on online purchase intention either partially or simultaneously
Analisis pembatalan faktur pajak Dharmawan, Adrian Hartanto; Yuniarwati, Yuniarwati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): 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

Abstract

This study aims to find out the factors causing the cancellation of Tax Invoices, the tax mechanism for canceling Tax Invoices after the issuance of e-Invoices, and the effect of canceling e-Invoices on companies. The research method used is descriptive qualitative, and the data source comes from primary and secondary data. Overall, using the E-Faktur application facilitates filling out and canceling tax invoices. However, the lack of dissemination of the procedures for using the E-Faktur application has caused many Taxable Entrepreneurs do not understand the procedures for filling out E-Invoices. The results showed that the factors causing the cancellation of tax invoices were transaction cancellations and filling errors. The tax mechanism for canceling output tax invoices uses the help of the E-Faktur application. Cancellation of tax invoices does not only affect the seller's PKP but also the buyer's PKP.
Peran Perencanaan Pajak dan Penghindaran Pajak terhadap Manajemen Laba dimoderasi oleh Penurunan Tarif Pajak Kumala Ratu, Intan; Yuniarwati, Yuniarwati
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1378

Abstract

Riset ini menyelidiki manajemen laba yang dipengaruhi oleh dampak perencanaan pajak dan penghindaran pajak pada perusahaan manufaktur Indonesia selama periode 2018–2022, dengan fokus pada peran moderasi pengurangan tarif pajak. Dengan menggunakan pendekatan kuantitatif, dengan menganalisis laporan keuangan perusahaan consumer non-cyclical yang merupakan data sekunder. Analisis ini menggunakan model regresi linier berganda dan pengujian moderasi. Temuan penelitian mengungkapkan bahwa secara signifikan manajemen laba dipengaruhi oleh perencanaan pajak dan penghindaran pajak. Sementara pengurangan tarif pajak dapat memoderasi hubungan antara perencanaan pajak dan penghindaran pajak terhadap manajemen laba. Diharapkan riset ini memberikan wawasan berharga bagi manajer perusahaan untuk mengoptimalkan strategi pajak secara etis dan bagi pembuat kebijakan untuk mengevaluasi dampak peraturan pajak terhadap praktik manajemen laba.
ANALISIS PAJAK PENGHASILAN PASAL 21, 23, 25 PT KBS TAHUN 2020 Nathanael , Joshua; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33130

Abstract

This research aims to determine whether the withholding, deposit and reporting of income tax complies with the provisions of the applicable tax laws and regulations in Indonesia according to Articles 21, 23 and 25 of PT KBS.iData collection techniques were determined through field research, interviews, documentation and literature review.iThis type of research is qualitative research using descriptive methods. The results of this study indicate that the withholding and reporting of income tax Articles 21, 23 and 25 of PT KBS are in accordance with the applicable tax regulations.iRegarding taxpayer compliance with filing and reporting requirements, PT KBS experienced delays and corrections in filing and reporting PPh Articles 21 and 23.iThere was no delay in Article 25 of the Income Tax Law and in accordance with KEP-537/PJ/2000.i
THE HOLISTIC LEARNING MODEL OF BUSINESS ETHICS TO DEVELOP SPIRITUAL WELL-BEING Yuniarwati, Yuniarwati; Ardana, I Cenik; Dewi, Sofia Prima
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3747-3758

Abstract

The purpose of this study is to investigate the impact of the holistic learning model of Business Ethics on the students’SWB. Two business ethics classes are randomly chosen as sample from all business ethics classes of Management Study Program, Tarumanagara University, Jakarta. The study uses a quasi-experimental design “pre-test-post-test design with one group”, in which the learning model is the independent variable and the students’ SWB is the dependent variable. The testing of hypothesis uses the SWB’s score mean differences of a paired sample t-test. The results of this study show that the holistic learning model of Business Ethics gives a significant impact on the quality improvement of the students’ SWB, both overall and on all four dimensions of SWB: communal, personal, transcendental, and environmental. Three dimensions: communal, transcendental, and environmental influence at a significant level of 5%; and one dimension (personal) has an effect on a significance level of 10%.
ACCOUNTANTS ROLE CREATING COMPETITIVE NEW BRAND TRUCK FINANCE PRODUCTS FOR PT SM FINANCE INDONESIA Yahya, Noel Krisnandar; Yuniarwati, Yuniarwati
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3620-3638

Abstract

This research aims to show the approach used and the active contribution of PT SM Pembayaran Indonesia (SMPI) Accountants in supporting the creation of new financing products in the new SMPI segment, namely Chinese brand Heavy Trucks which are starting to penetrate sales in Indonesia, so that new financing products are produced by the company can compete in the Indonesian market and industry, which of course will provide positive asset growth and increase profitability at SMPI. SMPI's profitability is the main thing, which aims to accelerate the rate of return on investments made by shareholders, which is also fundamental in investing in establishing SMPI. This research method used is a real case study at SMPI after SMPI saw a new opportunity that had not been exploited by similar financing companies, by conducting an in-depth study of the quality and reliability of the selected Chinese Heavy Truck brand as well as the Indonesian market's acceptance of the selected Chinese Heavy Truck brand. has been operating and demonstrated growing market share gains in existing markets in Indonesia. This includes how SMPI Accountants play an active role in leading the creation of new financing products in new segments to support additional positive growth in SMPI assets and contribute to increased SMPI profitability. The research results show that one of the Chinese Heavy Truck brands has good feasibility in terms of readiness to be accepted by the market in Indonesia and from the perspective of profitability projections for SMPI to work together in jointly marketing SMPI financing solutions with financing products intended for Chinese Heavy Truck brands in the commodity industry certain.
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR INDUSTRIAL Breeman, Andrew Van; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34320

Abstract

This research was conducted with the aim to determine the effect of leverage, liquidity, capital intensity on tax aggressiveness. The population used in this study are industrial sector companies listed on the Indonesia Stock Exchange during 2019-2021. In selecting the sample in this study using a purposive sampling method and obtained as many as 40 sample companies. In this study, the data processing technique used is logistic regression analysis and uses the IBM SPSS Statistics application version 25. The results of this study indicate that leverage and liquidity have no significant effect on tax aggressiveness, and capital intensity has a significant effect on tax aggressiveness.
Co-Authors Ardana, I Cenik Aritonang, Lerbin R Breeman, Andrew Van Dharmawan, Adrian Hartanto Dra. Nurainun M.M.,Ak Bangun Elizabeth Sugiarto Dermawan Kumala Ratu, Intan Linda Santioso Nathanael , Joshua Sofia Prima Dewi Utama, Louis Yahya, Noel Krisnandar