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DOES CSR AND YOUNG BOARD DIRECTOR INFLUENCE THE PRACTICE OF TAX AGGRESSIVENESS? Alfandy Berniquezt Dendeng; Vita Elisa Fitriana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3826

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.

The Influence of Corporate Governance and Intellectual Capital towards Financial Distress (Empirical Study of Manufacturing Company in IDX for the Period of 2014-2016) Muhammad Rasil Fashhan; Vita Elisa Fitriana
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 2 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

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.

Does Risk Preferences Executive Influence the Relationship betwen Corporate Social Responsibility Disclosure and Tax Avoidance? Wisnu Dewi Fitriyani; Vita Elisa Fitriana, S.E., M.Sc.
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 1 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i1.1226

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.

Active Learning dalam Pembelajaran Akuntansi di SMA/SMK Setyarini Santosa; Ika Pratiwi Simbolon; Vita Elisa Fitriana
ACADEMICS IN ACTION Journal of Community Empowerment Vol 3, No 1 (2021)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/aia.v3i1.1510

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.

DOES WOMEN PARTICIPATION ON BOARDS IS ENOUGH TO IMPROVE THE FIRM PERFORMANCE? Muhammad Harddisk Bintang Zulfikar; Vita Elisa Fitriana
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i1.3351

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.

PENGENALAN LAPORAN KEUANGAN BERDASARKAN JENIS AKTIVITAS OPERASIONAL PADA SISWA SMK DI CIKARANG, JAWA BARAT Vita Elisa Fitriana; Setyarini Santosa
Civitas Ministerium Vol 4, No 01 (2020): Civitas Ministerium
Publisher : Civitas Ministerium

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.

Female Commissioner and Earnings Quality: a Moderating Role of President Director's Ability Vita Elisa Fitriana; Slamet Sugiri
The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018
Publisher : The Indonesian Journal of Accounting Research

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.

DOES CSR AND YOUNG BOARD DIRECTOR INFLUENCE THE PRACTICE OF TAX AGGRESSIVENESS? Alfandy Berniquezt Dendeng; Vita Elisa Fitriana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3826

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.

Profit or not: Education on picking the mutual fund Vita Elisa Fitriana; Supeni Anggraeni Mapuasari
Community Empowerment Vol 7 No 12 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.8252

Low financial literacy causes finances to be managed not optimally, including household finances. On the other hand, women have a strategic role in the family, so that women's financial empowerment can have implications for the level of welfare. Various financial objectives can be achieved through selecting the right investment instruments, in accordance with the length of the investment and risk preferences. With proper analysis, mutual funds can be an investment option that offers various types of risk and return to manage finances. This article aims to summarize community service materials related to procedures for purchasing and selecting mutual funds so that people are wiser and more appropriate in investing.

CONTRIBUTING FACTORS TO THE AUDIT DELAY Novianti Augustina; Vita Elisa Fitriana
Jurnal Proaksi Vol. 9 No. 4 (2022): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i4.3270

Telah dilakukan banyak penelitian mengenai keterlambatan pelaporan audit dalam perusahaan yang terdaftar di Bursa Efek Indonesia, tetapi hasil yang diperoleh masih beragam. Oleh karena itu, penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keterlambatan pelaporan audit tersebut, berupa ukuran bisnis, ukuran KAP, komite audit, dan kompleksitas audit sebagai variabel independen, sedangkan leverage sebagai variabel kontrol. Data berasal dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Berdasarkan metode purposive sampling, jumlah sampel yang diperoleh adalah 72 perusahaan per tahun. Dari analisis regresi linier berganda didapatkan hasil bahwa ukuran KAP berpengaruh negatif terhadap audit delay, sedangkan ukuran bisnis, komite audit, dan kompleksitas audit tidak menunjukkan pengaruh yang signifikan terhadap audit delay Keywords: audit, audit delay, ukuran KAP

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