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All Journal JEB17 : Jurnal Ekonomi dan Bisnis Akuisisi : Jurnal Akuntansi Jurnal Analisa Akuntansi dan Perpajakan Akuntansi : Jurnal Akuntansi Integratif JIAI (Jurnal Ilmiah Akuntansi Indonesia) KIC Dhana Dhana BISNIS : Jurnal Bisnis dan Manajemen Islam
Aulia, Yoosita
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Effect Of Leverage And External Audit Quality On Tax Avoidance In Food And Beverage Companies Nadila, Siti Qoriatul; Aulia, Yoosita
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/0n9pgv69

Abstract

This study aims to determine the effect of leverage and external audit quality on tax avoidance in food and beverage subsector companies listed on the IDX in 2020-2023. This research is a quantitative study using secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange website. The research population amounted to 25 companies. Determination of the sample using purposive sampling method and obtained a sample of 18 companies in 4 years of observation so that the total sample obtained was 72 companies. The data analysis technique used in this research is logistic regression analysis and processed using SPSS version 25. The results obtained based on the wald test show that leverage has an effect on tax avoidance, external audit quality has no effect on tax avoidance, and leverage and external audit quality simultaneously have no effect on tax avoidance.
Konflik Peran, Kepribadian LOC Internal, Kinerja Auditor, dan Moderasi Tekanan Anggaran Waktu (Suatu Studi pada Auditor yang Bekerja pada KAP di Surabaya) Aulia, Yoosita; Esti Handayani, Alberta
Akuntansi: Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5 Nomor 2 Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.162

Abstract

This study aims to explain some of the factors that influence auditor performance and TAW moderation on the influence of role conflict and internal LOC personality on auditor performance on auditors working at KAP in Surabaya, especially to prove role conflict and internal locus of control personality influence auditor performance. and prove that TAW is able to strengthen the  negative influence of role conflict on auditor performance, and prove that TAW weakens the positive influence of internal locus of control personality on auditor performance. This study uses quantitative methods and PLS-SEM analysis techniques. This study successfully proved that role conflict has a negative effect on auditor performance, internal LOC personality has a positive effect on auditor performance, TAW is able to moderate the influence of role conflict on auditor performance, and TAW cannot moderate the internal LOC personality towards auditor performance
The Effect of Green Accounting on Financial Performance with Corporate Social Responsibility (CSR) as Mediation Asti, Noviolita Lingga; Aulia, Yoosita
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/rmqr8v73

Abstract

Research aim : This study aims to determine the effect of green accounting on financial performance with corporate social responsibility (CSR) as a mediating variable in energy sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Design/Methode/Approach : This research is a type of quantitative research that uses secondary data in the form of company reports and company sustainability reports. This study used a sample of 12 companies in the energy sub-sector. The analytical tools used in this research are regression and pathy analysis. Research Finding : Based on the results of data analysis, the research findings are (1) green accounting has an effect on financial performance; (2) green accounting has an effect on corporate social responsibility (CSR); (3) corporate social responsibility (CSR) has no effect on Financial Performance; (4) corporate social responsibility (CSR) is not able to mediate the influence between green accounting on financial performance. Theoretical contribution/Originality : The results of this study indicate a lack of alignment with the grand theory used, namely the legitimacy theory as well as previous research. Examining the influence of green accounting on financial performance with corporate social responsibility (CSR) revealed that CSR was not able to mediate the relationship. Practitionel/Policy implication : The research findings on one of the hypotheses indicate that green accounting has an impact on financial performance. This finding has implications for all companies; by adopting green accounting, companies demonstrate a commitment to social and environmental responsibility, which can help maintain stakeholders' trust. It can also facilitate the company in attracting future investors. Research limitation : The limitation of this research is that the number of samples used is relatively minimal. Out of 80 companies, only 12 companies from the energy sub-sector reported their corporate social responsibility activities in the annual report. Therefore, the possibility of bias in the research results in each article is still relatively significant.
PENGARUH INTENSI MELAKUKAN KECURANGAN TERHADAP PERILAKU KECURANGAN AKUNTANSI DENGAN MODERASI TEKNOLOGI INFORMASI Mas’udah, Alysia Lailatul; Aulia, Yoosita
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.133332

Abstract

Abstract This study aims to analyze the influence of accounting fraud intentions on accounting fraud, with information technology as a moderating variable at SPX Express Hub Pabean Cantikan Surabaya. This study used a quantitative approach with primary data obtained through questionnaires distributed to 80 respondents. The data analysis methods used were multiple linear regression and moderated regression. Prior to hypothesis testing, the data were examined through validity, reliability, and classical assumption tests. The results showed that accounting fraud intentions and information technology had no significant effect on accounting fraud. Furthermore, information technology was unable to moderate the influence of accounting fraud intentions on fraudulent behavior. These findings indicate that accounting fraud is more influenced by factors other than the research variables. Keywords: fraud intention, accounting fraud, fraudulent behavior, information technology, moderation
The Effect Of Leverage And External Audit Quality On Tax Avoidance In Food And Beverage Companies Nadila, Siti Qoriatul; Aulia, Yoosita
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/0n9pgv69

Abstract

This study aims to determine the effect of leverage and external audit quality on tax avoidance in food and beverage subsector companies listed on the IDX in 2020-2023. This research is a quantitative study using secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange website. The research population amounted to 25 companies. Determination of the sample using purposive sampling method and obtained a sample of 18 companies in 4 years of observation so that the total sample obtained was 72 companies. The data analysis technique used in this research is logistic regression analysis and processed using SPSS version 25. The results obtained based on the wald test show that leverage has an effect on tax avoidance, external audit quality has no effect on tax avoidance, and leverage and external audit quality simultaneously have no effect on tax avoidance.
Pengaruh Kebijakan Investasi dan Human Resource Performance Terhadap Kinerja Keuangan dan Nilai Perusahaan Ferriswara, Dian; Aulia, Yoosita; Handini, Sri; Handayani, Alberta Esti; -, Nurhayati; Latu Suneth, Ibnu Saria; Mar'atus Solikha, Sherina Sasmita; A., Malika Izdihar
BISNIS Vol 12, No 2 (2024): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v12i2.29286

Abstract

Riset ini mengkaji dampak Kebijakan Investasi dan Kinerja Sumber Daya Manusia terhadap Kinerja Keuangan serta dampaknya pada Nilai Perusahaan pada perusahaan sektor otomotif di BEI. Studi ini termasuk jenis kuantitatif eksplanatori. Data hasil penelitian dianalisis dengan metode Kuadrat Terkecil Parsial (PLS), pada data tahunan dari tahun 2018 hingga 2023. Temuan riset, lima hipotesis yang diajukan, tiga di antaranya didukung. Kebijakan Investasi dengan indicator rasio Market to Book Assets dan pertumbuhan Total Aset berkontribusi signifikan pada Kinerja Keuangan serta Nilai Perusahaan. Kinerja Sumber Daya Manusia dengan indicator Revenue per Employee dan Net Income per Employee memiliki kontribusi signifikan pada Kinerja Keuangan, namun tidak memiliki kontribusi pada Nilai Perusahaan. Selain itu, riset membuktikan Kinerja Keuangan berkontribusi tidak signifikan terhadap Nilai Perusahaan.
Determinasi Penggunaan E-Filing dengan Moderasi Kesiapan Teknologi Informasi Aulia, Yoosita; Wahyuni, Putri
Akuntansi: Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6 Nomor 1 April 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i01.244

Abstract

This study aims to determine the effect of speed of access and ease of system on the use of e-filing with the readiness of information technology as a variable moderation. The population used is the entire Individual Taxpayer in the KPP Mulyorejo Surabaya.Sampling technique uses purposive sampling, number of respondents are 100 individual taxpayers .Analysis technique in this study is Multiple Linear Regression. The results indicate the speed of access, ease of system has a positive effect on the use of e-Filing, readiness of information technology cannot moderate the effect of speed of access to the use of e-Filing, and readiness of information technology moderates the effect of ease of system on the use of e-Filing
Co-Authors A., Malika Izdihar Andriyanti, Vesha Dillah Asti, Noviolita Lingga Handayani, Alberta Esti Handini, Sri Horri, Miftahol Klara, Cerli Meifin Latu Suneth, Ibnu Saria Mar'atus Solikha, Sherina Sasmita Mas’udah, Alysia Lailatul mawarista, sindy Nadila, Siti Qoriatul Nurhayati - Nurhayati Nurhayati PUTRI WAHYUNI Sofian, Nurhayati