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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Aplikasi Bisnis Jurnal Proaksi Jurnal Suara Hukum Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Salsabilla, Selfira
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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KEMAMPUAN VARIABEL AKUNTANSI DAN NON AKUNTANSI DALAM MEMPREDIKSI BOND RATING DI INDONESIA Marfuah, Marfuah; Permatasari, Berlyana; Salsabilla, Selfira
Nominal: Barometer Riset Akuntansi dan Manajemen Vol 10, No 1 (2021): Nominal April 2021
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v10i1.30314

Abstract

Abstrak: Kemampuan Variabel Akuntansi dan Non Akuntansi dalam Memprediksi Bond Rating di Indonesia. Tujuan penelitian ini adalah untuk menguji kemampuan variabel akuntansi dan non akuntansi dalam memprediksi peringkat obligasi pada perusahaan non keuangan di Indonesia. Variabel akuntansi dalam penelitian ini meliputi produktivitas, profitabilitas, solvabilitas, likuiditas, dan leverage. Sedangkan variabel non akuntansi terdiri dari jaminan obligasi, umur obligasi, dan reputasi auditor. Sampel dalam penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2013-2016 dan diperingkat oleh PT Pefindo. Dengan menggunakan metode purposive sampling, dipilih 120 sampel obligasi. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi logistik ordinal. Hasil pengujian hipotesis menunjukkan bahwa solvabilitas terbukti berpengaruh positif signifikan terhadap peringkat obligasi, sedangkan leverage terbukti berpengaruh negatif signifikan terhadap peringkat obligasi. Likuiditas dan umur obligasi memiliki pengaruh yang signifikan terhadap peringkat obligasi tetapi dengan hasil yang berlawanan dengan arah prediksi. Artinya likuiditas berpengaruh negatif signifikan terhadap peringkat obligasi, sedangkan umur obligasi berpengaruh positif signifikan terhadap peringkat obligasi. Variabel produktivitas, profitabilitas, likuiditas, jaminan obligasi, dan reputasi auditor tidak berpengaruh signifikan terhadap prediksi peringkat obligasi.Kata kunci: variabel akuntansi, variabel non akuntansi, reputasi auditor, dan peringkat obligasiAbstract: The Ability of Accounting and Non Accounting Variables in Predicting Bond Rating in Indonesia. The purpose of this study is to test the ability of accounting and non-accounting variables in predicting bond ratings of non-financial companies in Indonesia. The accounting variables in this study include productivity, profitability, solvency, liquidity, and leverage. Meanwhile, the non-accounting variables consist of bond guarantees, age of bonds, and auditor reputation. The sample in this study were non-financial companies listed on the Indonesia Stock Exchange (BEI) during 2013-2016 and rated by PT Pefindo. By using purposive sampling method, 120 bond samples were selected. Hypothesis testing is done using ordinal logistic regression analysis. The results of hypothesis testing show that solvency is proven to have a significant positive effect on bond ratings, while leverage is proven to have a significant negative effect on bond ratings. The liquidity and life of the bonds have a significant effect on the rating of the bonds but with the results in the opposite direction to the prediction. This means that liquidity has a significant negative effect on the bond rating, while the age of the bond has a significant positive effect on the bond rating. The variables of productivity, profitability, liquidity, bond guarantees, and auditor reputation do not significantly influence the prediction of bond ratings.Keywords: accounting variable, non accounting variable, auditor’s reputation, and bond rating
Indikasi Geografis atas Carica Dieng sebagai Strategi Penguatan Ekonomi Daerah Ningsih, Ayup Suran; Waspiah, Waspiah; Salsabilla, Selfira
Jurnal Suara Hukum Vol 1, No 1 (2019)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsh.v1n1.p105-120

Abstract

Protection of the potential of regional products is a necessity for the region. An understanding of the importance of protecting Geographical Indications for policy makers in the regions is one of the efforts to protect the peculiarities of regional products. The specificity of the product of a region can be a regional economic strength when there is protection for Geographical Indications, because the product will increase its selling value. Regional economy is a series of economic activities carried out by local communities together in accordance with the potential of existing regions to fulfill their daily needs. Geographical indications are part of Intellectual Property which is currently a concern that was initiated by the Government to each region to map as well as to provide protection for regional products that have the potential to have geographical indications. Carica Dieng is a typical product that meets the requirements for geographical indications in accordance with Law Number 20 of 2016 concerning Trademarks and Geographical Indications and Government Regulation Number 51 of 2007 concerning Geographical Indications
Analisis Implementasi Pajak atas Pemakaian Listrik Rumah Tangga Maulana Riko Setyansah; Salsabilla, Selfira
Jurnal Aplikasi Bisnis Volume 21 No. 1, Juni 2024
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol21.iss1.art3

Abstract

Abstrak : Penelitian ini bertujuan untuk menganalisis penerapan pajak pusat dan pajak daerah, yang meliputi Pajak Pertambahan Nilai (PPN), Pajak Penerangan Jalan (PPJ), dan Pajak Bea Materai atas pemakaian jenis listrik golongan R-3 rumah tangga dengan pemakaian daya listrik di atas 6.600VA di salah satu daerah Unit Pelaksana Pelayanan Pelanggan (UP3) di Kabupaten Bogor. Metode penelitian yang digunakan adalah metode analisis desktiptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa penerapan pajak penggunaan listrik pada UP3 tersebut sudah sesuai dalam hal perhitungan dan pemungutan. Proses pelaporan pemungutan PPN dilakukan oleh oleh PLN Pusat, yaitu UID Jawa Barat. Kata kunci : PPN, PPJ, dan Pajak Bea Materai
Determinants of Students’ Intention to Become Tax Consultants Salsabilla, Selfira
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7000

Abstract

Main Purpose - This study aims to analyze the influence of labor market considerations, subjective norms, self-efficacy-technical skills, and outcome expectations on the intention to become a tax consultant. Method - This study uses a quantitative method with the Structural Equation Modeling (SEM) approach. The research sample consisted of 170 students of the UII Tax Accounting study program. Main Findings - The results of the study indicate that students’ intention to become tax consultants is more influenced by subjective norms and outcome expectations. However, no influence of labor market considerations and self-efficacy of technical skills on the intention to become a tax consultant was found. Theory and Practical Implications - The results of the study show that the surrounding environment is a factor that influences becoming a tax consultant. Therefore, academics need to provide adequate information about the role of the current tax consultant profession. In addition, the results of this study can be a basis for companies that want to recruit tax consultants to provide compensation and rewards that are in accordance with their work. Novelty - This study elaborates on the Theory of Planned Behavior (TPB) and Social Cognitive Career Theory (SCCT) to explore students’ intentions to become tax consultants.
Financial Determinants of Tax Avoidance: Empirical Study of Islamic Banks in Asia and COVID-19 Review Salsabilla, Selfira; Kholid, Muamar Nur
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.14358

Abstract

This study investigates the effects of profitability, firm size, leverage, and financial constraints on tax avoidance in Islamic banks across Asia. The research model was tested both before and during the COVID-19 pandemic, using data obtained from the Osiris database. The sample consisted of 22 Islamic banks in Asia that had complete data and reported profits during the observation period from 2016 to 2023. The data were analyzed using balanced panel data regression with the assistance of EViews software. Tax avoidance was measured using both the Effective Tax Rate (ETR) and Book–Tax Differences (BTD). The results indicate that profitability has a significant positive effect on tax avoidance. Firm size demonstrates a significant negative effect on tax avoidance during the COVID-19 period. Leverage consistently shows a significant negative effect on tax avoidance, both before and during the pandemic. Financial constraints exhibit a significant positive effect only during the pandemic. The study offers several implications: (1) Islamic bank management should balance capital structure to avoid overreliance on leverage; (2) highly profitable banks are encouraged to maintain their reputation and public trust by ensuring tax compliance; and (3) regulators need to strengthen oversight, particularly in unstable economic environments.
Co-Authors Marfuah Marfuah Maulana Riko Setyansah Muamar Nur Kholid, Muamar Nur Ningsih, Ayup Suran Permatasari, Berlyana Waspiah -