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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Bioma : Jurnal Biologi Indonesia Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) MALLOMO: Journal of Community Service Al-Kawakib Disclosure: Journal of Accounting and Finance Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) El-Rusyd Jurnal Pemberdayaan Ekonomi Jurnal Fairness SINAU : Jurnal Ilmiah Pendidikan dan Pembelajaran Malewa: Journal of Multidisciplinary Educational Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Serat Acitya International Journal of Law, Policy and Governance Jurnal Pengabdian Mandiri

Indriani, Rini

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Author-ID : 1465159

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, KESADARAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK BADAN Refnini, Refnini; Indriani, Rini; Aprila, Nila
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

The purpose of the research was to prove the influence knowledge of tax, service quality of tax officers and awareness of taxpayers toward compliance of corporate taxpayer in Bengkulu City.The sample corporate taxpayer in Bengkulu City which taken by accidental sampling. The samplings are 83 respondents. The method of the data analysis used multiple regression analysis.The results from the data analysis showed that: understanding of tax, the service quality of tax officers and the awareness of taxpayers have positive and significant effect toward compliance of corporate taxpayers.

PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP BIAYA HUTANG Sherly, Elvis Nopriyanti; Indriani, Rini; Suranta, Eddy
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

The purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt.The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2011-2015 by using a purposive sampling method.The results of the study showed that the tax avoidance had negative effect on cost of debt. The meaning is getting smaller Cash Effective Tax Rate the cost of debt incurred greater. The results of this study also showed that the institutional ownership doesn’t had effect on cost of debt. Furthermore, the result of Return on Assets (ROA) as proxy profitability had a negative effect on cost of debt. The meaning that the higher the profitability of the company then the company will have a high internal funds that can be used in making the use of debt financing is getting smaller which causes the cost of debt also becomes smaller.

MANAJEMEN LABA, MEKANISME CORPORATE GOVERNANCE DAN PENGHINDARAN PAJAK Setiorini, Hesti; Indriani, Rini; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

This study aims to examine the effect of earnings management and corporate governance mechanisms on tax avoidance.The population in this study were property and real estate companies listed on the Indonesia Stock Exchange in 2013-2016. The sampling technique in this study using the purposive sampling technique, with 128 data selected as samples. The analytical method used is multiple linear regression with the SPSS program.The regression analysis results prove that earnings management has an effect on tax avoidance. This study cannot prove the effect of the proportion of independent commissioners, audit committee and managerial ownership on tax avoidance.

ANALISIS HUBUNGAN PENGHINDARAN PAJAK DAN BIAYA HUTANG SERTA KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERASI Heryawati, Elma; Indriani, Rini; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

This thesis examines the Relation Analysis of tax avoidance and cost of debt on manufacturing company in Indonesia in 2008-2010, and also analysis influence of institutional ownership on the relationship tax avoidance and cost of debt. The result are there is a substitution relationship between tax avoidance and cost of debt on real estate company in Indonesia in 2013-2016. And institusional ownership is not strengthening the relationship between tax avoidance and cost of debt.

Pengaruh Manajemen Risiko Terhadap Nilai Perusahaan Andina, Ariane Satri; Indriani, Rini; Suranta, Eddy
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

This study investigates the significant impact of ERM programme to firm value and its implication for enterprise itself and also the differences of firm value between ERM’s degree of implementation. ur attention in this study on Indonesia’s non-finance enterprise in order to control for differences that might arise from regulatory and characteristic of market differences across industries. Using finance risk as ERM’s proxies, The test was made into 2 phase by include and exclude size as variable control into a model. The result shows that there is positif significant impact of capital risk to firm value and positive significant risk between credit risk and firm value. We also found that there are differences of firm value between We cant prove the impact of foreign exchange risk, and hedging risk to firm value. We also find that contradictive result when sample is divided based the degree of ERM’s implementation. Resulting of the findings, the authors proposes the identification of specific components and processes of ERM that contribute to firm value and evaluation of added benefit of ERM.

Co-Authors Ade Adriadi agus rahmat Ahmad Darlis, Ahmad Alkiana, Riska Sisilia Andina, Ariane Satri Anita Indria Aprila, Nila Asan, Asan Asisah, Nur Asriani, Fenda Asrizal Paiman Asrizallis Asrizallis, Asrizallis Aulia Nur Rahma, Aulia Nur Fachruzzaman, Fachruzzaman fatimah Fatimah Fauzi, Rizki Febriana, Nucke Firdha Yusmar Fitranita, Vika Fitri , Alya Fuddah, Lutfiaul Hakiki, Nurul Herawansyah, Herawansyah Heryawati, Elma Husaini⁴, Husaini⁴ I Ketut Mahardika Isny Deslyani Kamaludin Kamaludin Kriswanti, Mantini Kurnia, Meydica Indah Kurniati Karim Laras Pratiwi M. Yemmardotillah Mediastuty, Pratana Puspa Midiastuty, Pratana Puspa Nisrina Rihhadatul Aisy Nur Intan, Nur NURUL HIDAYAH Pebriansa, Muh. Aksan Pebriansa Pismawenzi, Pismawenzi Pramawati, Neli Putra, Danang Adi Putra, Zhidan Z. Putri, Nucke Febriana Rahmadini, Dita RAHMI, ELVI Refnini, Refnini Rizka Elan Fadilah, Rizka Elan Robiansyah, Anton Robinson robinson Roem, Muh Rosmayani, Rosmayani Safriani Safriani, Safriani Saguni, Dewi Sulfa Sapril Sapril, Sapril Setiorini, Hesti Shagita, Alya Fitri shalsabila, Nabila Sherly, Elvis Nopriyanti Sitorus, Nadine Nathasya Suranta, Eddy Vani, Nur Wulandari, Rahmah Zaman, Adista Anbarani Putri Zara, Zebby

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