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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal ULTIMA Accounting JIAI (Jurnal Ilmiah Akuntansi Indonesia) Accounting Global Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Fitriana, Vita Elisa
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH KECAKAPAN MANAJERIAL DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA Istiqomah, Istiqomah; Fitriana, Vita Elisa
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 2 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.43 KB) | DOI: 10.33558/jrak.v9i2.1587

Abstract

Tujuan dari penelitian adalah untuk menguji pengaruh hubungan kecakapan manajerial dan kinerja keuangan terhadap manajemen laba. Sampel dari penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014 sampai 2016, dan sebanyak 137 sampel perusahaan. Kecakapan manajerial diukur dengan menggunakan Data Envelopment Analysis (DEA). Kinerja keuangan diukur menggunakan  rasio keuangan ROE (Return On Equity). Sedangkan manajemen laba diukur dengan perhitungan discretionary accruals model  Jones modifikasi. Dengan menggunakan analisis regresi berganda, ditemukan bahwa kecakapan manajerial tidak berpengaruh terhadap manajemen laba. Karena manajer yang cakap cenderung tidak melakukan manajemen laba. Selanjutnya, kinerja keuangan berpengaruh positif terhadap manajemen laba. Karena ketika kinerja perusahaan buruk, manajemen cenderung menjaga reputasi perusahaan untuk tidak melakukan manajemen laba.
DOES WOMEN PARTICIPATION ON BOARDS IS ENOUGH TO IMPROVE THE FIRM PERFORMANCE? Zulfikar, Muhammad Harddisk Bintang; Fitriana, Vita Elisa
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

Abstract

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.
DOES POLITICAL CONNECTION AND CONSERVATISM INFLUENCE EARNINGS MANAGEMENT? Mahardhika, Tubagus; Fitriana, Vita Elisa

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (871.08 KB) | DOI: 10.31955/mea.v3i3.181

Abstract

The purpose of this research is to determine the influence of the political connection and conservatism toward earnings management. The sample in this research are manufacturing companies that listed on Indonesia Stock Exchange (IDX) which consist of 126 observation which come from 63 companies for the period of 2016-2017. Multiple linear regression is used to analyze the hypothesis in this research. The results show that political connection has no significant effect towards earnings management, meanwhile conservatism has significant effect towards earnings management.
Peran Pengungkapan Risiko Iklim Untuk Mencapai Ketahanan Perusahaan Fitriana, Vita Elisa; Mapuasari, Supeni Anggraeni; Oktapriana, Chita
Accounting Global Journal Vol 8, No 2 (2024): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v8i2.13622

Abstract

Adanya tuntutan global maupun dari setiap ketentuan negara, pengungkapan risiko terkait perubahan iklim menjadi sebuah tantangan. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan risiko pada hubungan antara ukuran perusahaan dan ketahanan perusahaan. Sampel penelitian terdiri dari 20 perusahaan yang terdaftar dalam indeks Sri Kehati pada periode 2020-2022. Data yang dihasilkan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif pada ketahanan perusahaan, sedangkan pengungkapan risiko atas perubahan iklim melemahkan hubungan tersebut. Hal ini mengindikasikan bahwa investor tidak hanya mempertimbangkan kuantitas informasi yang diungkapkan, tetapi juga kualitas atas informas tersebut, salah satunya adalah pengelolaan dan strategi terkait penanganan emisi karbon.
DOES CARBON DISCLOSURE MODERATE THE RELATIONSHIP OF WOMEN DIRECTOR AND CORPORATE GOVERNANCE TOWARD FIRM VALUE? Mapuasari, Supeni Anggraeni; Nisha, Aqila Belvana; Fitriana, Vita Elisa
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 2 (2024): December 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.02.13626

Abstract

This study examines the relationship between women director and corporate governance on firm value where carbon disclosure examined as a moderating variable. This study has a total sample of 106 energy and manufacturing companies listed in Indonesia Stock Exchange in the 2019–2022 which are analyzed using moderate regression. In this study, we used random sampling as a sampling technique. The results showed a significant positive influence both women director and corporate governance on firm value. Meanwhile, disclosure of carbon emissions unable to moderate those relationships. Arguably, the principles of corporate governance are not fully implemented and women on board focus more on corporate performance and management than managing the environment and disclosing environmental information. Therefore, the carbon disclosure has no significant role. This study provides evidence for motivating companies to maintain relationships with stakeholders by implementing environmental awareness and disclosing sustainability reports.
TAX AVOIDANCE, AUDIT FIRM AND COST OF DEBT: DOES INTEGRATED REPORT HAVE A PROMINENT ROLE? Rasyidah, Hana Lathifa; Fitriana, Vita Elisa
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3868

Abstract

Abstract— This research aims to investigate the influence of tax avoidance, audit firm to cost of debt with integrated report as moderating variable in mining listed company in Indonesia Stock Exchange (IDX). Mining companies was selected due to the high rate of the borrowing cost of mining company from domestic and foreign bank. The sample was obtained using purposive sampling method with observation periods for 4 consecutive years (2019-2022). Moderated Regression Analysis (MRA) is used as an analytical model in this study. The empirical results showed that tax avoidance will increasing cost of debt, while audit firm is reducing it. Integrated report reveals two different results, where it is able to moderate the relationship between tax avoidance and cost of debt but unable to moderate audit firm and cost of debt. This result shed the light of the importance for company which has tax avoidance policy for doing voluntarily integrated report since it able to reduce the cost of debt. Besides, if the company has assigned big for auditor, the integrated reported does not provide either advantage or disadvantage impact. Keywords: Tax Avoidance; Audit Firm; Cost of Debt; Integrated Report
Co-Authors A.A. Ketut Agung Cahyawan W Mahardhika, Tubagus Mapuasari, Supeni Anggraeni Nisha, Aqila Belvana Oktapriana, Chita Rasyidah, Hana Lathifa Zulfikar, Muhammad Harddisk Bintang