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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

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

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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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

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

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— 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

Religiosity and Tax Compliance: Does Tax Knowledge Matter? Delaviansyah, Dheva; Fitriana, Vita Elisa; Santosa, Setyarini
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 2 (2022): December 2022
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.2022.7.2.6975

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.

Tax Avoidance in Islamic Banking: The Prominent Role of Board Director Expertise Fitriana, Vita Elisa; Soleha, Salwa Sabila; Mapuasari, Supeni Anggraeni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
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.2023.8.2.10051

This study examines the effect of board director expertise, political connection, and joint audit on tax avoidance. Specifically, a joint audit is the moderating variable in that relationship. This study uses a purposive sampling method where the sample was generated from the Islamic banking industry from 2012 to 2021 with 11 companies. Further, the data was analyzed using the multiple regression method. The results showed that board director expertise could boost the company's tax avoidance practice. The high understanding of directors on accounting, particularly tax regulations, enhances their possibility of using the regulations’ loopholes to decrease the company’s payable tax. This result is highly supported by upper echelon theory, which postulates that the ability of the top management level (i.e., board of director) is created by their experience, value, and personality. Hence, their expertise is sufficient to influence tax avoidance. On the other hand, the remaining variables tested did not show a significant effect. This result highlighted the importance of the company’s consideration in choosing their expertise. Again, the board director's expertise is the most prominent factor instead of political connection and joint audit on tax avoidance.

CORPORATE PROFITABILITY, AUDIT QUALITY & BOARD GENDER DIVERSITY: DOES IT INFLUENCE TAX AVOIDANCE? Amanda, Reika Alicya; Fitriana, Vita Elisa; Mapuasari, Supeni Anggraeni
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3363

Abstract - This study aims to determine the effect of company profitability and audit quality on tax avoidance, where board gender diversity will be examined as a moderating variable. Several previous studies found inconsistent results regarding the influence of each variable on tax avoidance. In addition, this study extends earlier research, which highly suggests examining the audit quality. Further, in Indonesia, there is a demand for including women in the boardroom, while the last 2 years show that women's participation is decreasing. It indicates that the variables examined are interesting to further investigate. Purposive sampling was used as the sampling method, which generated 15 companies from mining, technology, transportation, and logistics listed on the Indonesia Stock Exchange for 2019–2021. The collected data will be analyzed using moderate regression analysis (MRA). The empirical results showed that both corporate profitability and audit quality positively influence tax avoidance. However, it was observed that board gender diversity does not moderate the relationship between company profitability and audit quality on tax avoidance. These results imply that a profitable company has a relatively high tendency to do tax avoidance, but the gender diversity in the boardroom is not sufficient to influence those relationships. Whatever the gender of the board of directors and certain traits embedded in each gender classification, once they come to the work field, those differences can be neglected because of their ability to work professionally. Keywords: Audit Quality; Board Gender Diversity; Corporate Profitability; Tax Avoidance

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” 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

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