Articles
<![CDATA[DOES CSR AND YOUNG BOARD DIRECTOR INFLUENCE THE PRACTICE OF TAX AGGRESSIVENESS? ]]>
<![CDATA[Alfandy Berniquezt Dendeng]]>;
<![CDATA[Vita Elisa Fitriana]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v6i2.3826
<![CDATA[This research aims to prove empirically the influence of corporate social responsibility and young board of director towards tax aggressiveness. The sample that used in this study is 60 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This research using multiple linear regression analysis method. The result of this research indicates that corporate social responsibility has a significant influence towards the tax aggressiveness. Meanwhile, young board director do not have a significant influence towards the tax aggressiveness of the company. This result correlate with previous research that the higher corporate social responsibility disclosed indicates the higher tax aggressiveness conducted by the company.]]>
<![CDATA[The Influence of Corporate Governance and Intellectual Capital towards Financial Distress (Empirical Study of Manufacturing Company in IDX for the Period of 2014-2016) ]]>
<![CDATA[Muhammad Rasil Fashhan]]>;
<![CDATA[Vita Elisa Fitriana]]>
<![CDATA[ JAAF (Journal of Applied Accounting and Finance) Vol 2, No 2 (2018): JAAF (Journal of Applied Accounting and Finance) ]]>
Publisher : <![CDATA[President University Press ]]>
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DOI: 10.33021/jaaf.v2i2.553
<![CDATA[This study aims to test and find empirical evidence on the effects of corporate governance and intellectual capital on financial distress. In this study, the data sample used are manufacturing companies that publish their financial reporting in rupiah currency and listed in Indonesia Stock Exchange. Data collection method using purposive sampling and collected 249 samples from 2014-2016. The method of analysis used in this study is multiple regression analysis. The results of this study indicate that corporate governance does not have a significant effect on the financial distress of the company. While the relationship between intellectual capital and financial distress of the company showed a significant positive effect.]]>
<![CDATA[Does Risk Preferences Executive Influence the Relationship betwen Corporate Social Responsibility Disclosure and Tax Avoidance? ]]>
<![CDATA[Wisnu Dewi Fitriyani]]>;
<![CDATA[Vita Elisa Fitriana, S.E., M.Sc.]]>
<![CDATA[ JAAF (Journal of Applied Accounting and Finance) Vol 4, No 1 (2020): JAAF (Journal of Applied Accounting and Finance) ]]>
Publisher : <![CDATA[President University Press ]]>
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DOI: 10.33021/jaaf.v4i1.1226
<![CDATA[This research aims to examine the influence of the corporate social responsibility (CSR) disclosure towards the tax avoidance by considering corporate governance which is risk preferences executive. The sample that used in this study are 55 manufacturing companies listed in Indonesia Stock Exchange period 2014-2017. The researcher used regression analysis for analyzing the data. The result shows that corporate social responsibility disclosure using the proxy of Global Reporting Initiative G4.0 significantly influences tax avoidance. Risk preferences executive as the indipendent variable and moderating variable between corporate social responsibility disclousre and tax avoidance both has significant influence. The risk preferences executive as moderating variable in this study reveals a positive significant influence that proves the risk preferences executive strengthen the relationship between corporate social responsibility disclosure and tax avoidance.]]>
<![CDATA[Active Learning dalam Pembelajaran Akuntansi di SMA/SMK ]]>
<![CDATA[Setyarini Santosa]]>;
<![CDATA[Ika Pratiwi Simbolon]]>;
<![CDATA[Vita Elisa Fitriana]]>
<![CDATA[ ACADEMICS IN ACTION Journal of Community Empowerment Vol 3, No 1 (2021) ]]>
Publisher : <![CDATA[President University ]]>
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DOI: 10.33021/aia.v3i1.1510
<![CDATA[Technological developments have a major impact on world businesses, such as technology-based companies. These changes also encourage for several adjustment in accounting scope. Therefore, educators are expected to be able to convey accounting knowledge in terms of its application concept in company business processes. To help delivering accounting skills, educators can use management methods in the form of active learning that focuses class activities in the active participation of each student. The purpose of this activity is for training educators to be able to apply appropriate active learning methods in accounting learning materials at SMA/SMK. When the training was conducted, each participant is invited to discuss and try to apply active learning methods. In addition, presenter also explain the data about effectiveness of active learning implementation which is shown through increasing students' understanding of the material being taught. At the end, discussions and trainings of active learning methods could provide new ideas for participants to deliver more varied subject matter.]]>
<![CDATA[DOES WOMEN PARTICIPATION ON BOARDS IS ENOUGH TO IMPROVE THE FIRM PERFORMANCE? ]]>
<![CDATA[Muhammad Harddisk Bintang Zulfikar]]>;
<![CDATA[Vita Elisa Fitriana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v5i1.3351
<![CDATA[This research aims to examine the impact of women participation in theboards of director (BOD) on the performance of the firms. Whether the presence ofwomen in BOD could make the performance of the firms become better or worse.Furthermore, the present study also wants to fills the gaps in the extant literature byexamining the moderating effect of working experience in the relationship betweenwomen participation in BOD and firm performance. This research is a secondary dataanalysis which is using 280 service companies listed on Indonesia Stock Exchange(IDX) for the year 2014-2017 as its sample. This research use multiple linearregression. The result shows that working experience of the women boards is positivelyinfluence the relationship of women participation on boards with the firm performance.This result is expected can make the stakeholder of organization aware of the benefithaving more gender diverse boards.]]>
<![CDATA[The Moderating Role of Corporate Governance on the Relationship between Tax Avoidance and Firm Value ]]>
<![CDATA[Shelly Eka P. Budiman]]>;
<![CDATA[Vita Elisa Fitriana]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 4, No 1 (2021): July ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v4i1.5973
<![CDATA[This study aimed to examine the moderating role of corporate governance on the relationship between tax avoidance and firm value. In this study, the data sample used are manufacturinglisted in Indonesia Stock Exchange. Data collection method using purposive sampling and collected 188 samples from 2016-2019. The data was analyzed using multiple linier regression. Statistical result indicates that tax avoidance has a negative effect on firm value. While the corporate governance is not able to influence the relationship between tax avoidance and firm value. Tax avoidance will be more relates to accounting policy, while corporate governance in this study is in shed of non-accounting scope. Therefore, it cannot be the moderation between tax avoidance and firm value.Penelitian ini bertujuan untuk menguji peran moderasi tata kelola perusahaan terhadap hubungan antara penghindaran pajak dan nilai perusahaan. Dalam penelitian ini, sampel yang digunakan berupa perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia. Pengumpulan data menggunakan metode purposive. Hasil seleksi sampel memperoleh 188 sampel dari tahun 2016-2019, selanjutnya data dianalisis menggunakan regresi linier berganda Hasil pengujian menunjukkan bahwa penghindaran pajak berpengaruh negatif terhadap nilai perusahaan. Di sisi lain, tata kelola perusahaan tidak mampu mempe-ngaruhi hubungan antara penghindaran pajak terhadap nilai perusahaan tersebut. Penghindaran pajak lebih berkaitan dengan kebijakan akuntansi, sedangkan tata kelola perusahaan justru berkaitan dengan lingkup non-akuntansi. Oleh karena itu, tata kelola perusahaan tidak dapat berperan sebagai moderasi antara penghindaran pajak dan nilai perusahaan ]]>
<![CDATA[PENGENALAN LAPORAN KEUANGAN BERDASARKAN JENIS AKTIVITAS OPERASIONAL PADA SISWA SMK DI CIKARANG, JAWA BARAT ]]>
<![CDATA[Vita Elisa Fitriana]]>;
<![CDATA[Setyarini Santosa]]>
<![CDATA[ Civitas Ministerium Vol 4, No 01 (2020): Civitas Ministerium ]]>
Publisher : <![CDATA[Civitas Ministerium ]]>
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<![CDATA[Pengklasifikasian industri dapat dibagi ke dalam tiga sektor jika didasarkan pada aktivitas operasional perusahaan. Perbedaan aktivitas operasional tersebut mengakibatkan perbedaan pada komponen-komponen laporan keuangan perusahaan. Di sisi lain, siswa Jurusan Akuntansi dirasa layak untuk diperkenalkan pada materi tersebut mengingat bahwa laporan keuangan merupakan salah satu bagian mendasar dalam perusahaan. Dengan penyampaian materi yang mudah diterima oleh siswa-siswi tersebut, hasil evaluasi menunjukkan bahwa mereka mampu memahami perbedaan laporan keuangan perusahaan dagang, jasa dan manufaktur.]]>
<![CDATA[Female Commissioner and Earnings Quality: a Moderating Role of President Director's Ability ]]>
<![CDATA[Vita Elisa Fitriana]]>;
<![CDATA[Slamet Sugiri]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.358
<![CDATA[Abstract: Prior studies showed that the influence of female director in the many aspects of the company has inconsistent results. Besides, previous researches only focused on the company with one-tier board governance. These two arguments become the motivation of this research to investigate the role of female director in the different background, especially in company with two-tier board governance. Also, this research examines the role of president director ability to answer the inconsistency effect of a female director. The sample-based on manufacturing companies listed on Indonesia Stock Exchange from 2011 to 2015 with a total of 707 companies. By using multiple regression analysis, the result shows that female director and president director ability are not influenctowarding earnings quality. However, significant results appeared when these two variables interacted. That means female director strengthen her role as supervisor since they considered that president director that they oversee has good ability. This result confirms the agency theory which states that principal – represented by a female director – will encourage her supervision to ensure that the management uses their ability to reach principal purposes.Abstrak:Penelitian terdahulu menunjukkan ketidakkonsistenan pengaruh direktur wanita dalam perusahaan. Selain itu, penelitian-penelitian terdahulu hanya berfokus pada perusahaan dengan tata kelola berupa one-tier board. Kedua argumen tersebut menjadi motivasi penelitian ini untuk menguji peran direktur wanita dalam latar belakang yang berbeda, khususnya perusahaan dengan tata kelola berupa two-tier board. Selanjutnya, penelitian ini menguji pengaruh kecakapan presiden direktur untuk menjelaskan ketidakkonsitenan peran direktur wanita tersebut. Sampel yang digunakan berupa perusahaan-perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia periode 2011-2015 sebanyak 707 perusahaan. Berdasarkan analisis regresi linier berganda, hasil pengujian menunjukkan bahwa direktur wanita dan kecakapan presiden direktur tidak berpengaruh terhadap kualitas laba. Namuninteraksi antara kedua variabel tersebut menunjukkan adanya hasil yang signifikan. Hal itu menunjukkan bahwa direktur wanita akan memperkuat peranannnya sebagai pengawas saat mereka mengetahui bahwa presiden direktur perusahaan memiliki kecakapan yang baik. Hasil ini mampu mengkonfirmasi teori keagenan yang menyatakan bahwa pemilik perusahaan – yang diwakili oleh direktur wanita – akan meningkatkan pengawasannya untuk memastikan bahwa manajemen menggunakan kemampuan mereka untuk mencapai tujuan pemilik.]]>
<![CDATA[DOES CSR AND YOUNG BOARD DIRECTOR INFLUENCE THE PRACTICE OF TAX AGGRESSIVENESS? ]]>
<![CDATA[Alfandy Berniquezt Dendeng]]>;
<![CDATA[Vita Elisa Fitriana]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v6i2.3826
<![CDATA[This research aims to prove empirically the influence of corporate social responsibility and young board of director towards tax aggressiveness. The sample that used in this study is 60 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This research using multiple linear regression analysis method. The result of this research indicates that corporate social responsibility has a significant influence towards the tax aggressiveness. Meanwhile, young board director do not have a significant influence towards the tax aggressiveness of the company. This result correlate with previous research that the higher corporate social responsibility disclosed indicates the higher tax aggressiveness conducted by the company.]]>
<![CDATA[Religiosity and Tax Compliance: Does Tax Knowledge Matter? ]]>
<![CDATA[Dheva Delaviansyah]]>;
<![CDATA[Vita Elisa Fitriana]]>;
<![CDATA[Setyarini Santosa]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 2 (2022): December 2022 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.32424/1.sar.2022.7.2.6975
<![CDATA[This research examines the influence of religiosity on tax compliance and whether tax knowledge moderates the relationship between religiosity and tax compliance. This research used a quantitative approach. Purposive sampling was used as the sample collection method. The questionnaires were distributed electronically to 124 taxpayers domiciled in Karawang. The statistical analysis used in this research is structural equation modeling. The results show that religiosity has a significant positive effect on tax compliance. Furthermore, it moderated the role of tax knowledge on the relationship between religiosity and tax compliance. Therefore, the tax knowledge variable can strengthen the relationship between religiosity and tax compliance. The result highlighted the importance of conducting tax socialization which in turn imposes on tax knowledge. If the taxpayer has a good understanding of the tax rules and procedures, it will encourage compliance.]]>
