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All Journal Binus Business Review KEUNIS Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT JMM (Jurnal Masyarakat Mandiri) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pajak dan Keuangan Negara (PKN) International Journal of Business, Law, and Education Indonesian Journal of Accounting and Governance
Nurdiniah, Dade
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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DAMPAK KONVERGENSI IFRS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI Zuhair, Muhammad Sayyid; Nurdiniah, Dade
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 1 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.655 KB) | DOI: 10.36226/jrmb.v3i1.93

Abstract

This study aims to examine the effect of convergence of International Financial Reporting Standard (IFRS), leverage, interaction of convergence IFRS with sales growth and leverage interaction with sales growth on earnings management action on company LQ45 period 2009-2014. Sample selection using purposive sampling method. The sample of this research is 90 companies. The test results show that: 1) the convergence of IFRS as measured by the dummy variable has no effect on the profit management action; 2) the leverage measured by the leverage ratio positively affects the profit management action; 3) the interaction of sales growth as a moderating variable measured by sales growth instead The moderating variable between the convergence of IFRS to the action of earnings management, 4) the interaction of sales growth as a moderating variable can strengthen the leverage effect on earnings management actionshowed only cash has significant influence to profitability. Keywords: earnings management, konvergensi IFRS, leverage, sales growth
The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable Machdar, Nera Marinda; Nurdiniah, Dade
Binus Business Review Vol 9, No 3 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i3.4311

Abstract

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.
ANALISIS HUBUNGAN DEWAN KOMISARIS INDEPENDEN, VOLUNTARY DISCLOSURE, FIRM SIZE DAN COST OF DEBT Nurdiniah, Dade; Munandar, Agus
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.732 KB)

Abstract

Purpose- This study aims to analyze the relationship of the independent board of commissioners, voluntary disclosure, and firm size to the cost of debt. Design/methodology/approach- The population of this research is property and real estate companies listed on the Indonesia Stock Exchange in 2014-2016. The method of selecting samples using purposive sampling criteria. The analytical method in this study is multiple linear regression analysis. Findings- The results showed that the independent board of commissioners and firm size had no effect on the cost of debt while voluntary disclosure had a negative effect on the cost of debt. Limitations- Limitations in this study: (1) this study only uses property and real estate companies as research objects listed on the Indonesia Stock Exchange; (2) The study period is only 3 (three) years as a sample; and (3) the variables in this study are only three independent variables. Keywords: Independent board of commissioners, Firm size, Voluntary disclosure, Cost of debt.
The Effect Of Changes In Corporate Income Tax Rates, Inflation And Inetrest Rates On Income Tax Revenues Meita, Iren; Nurdiniah, Dade
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2033

Abstract

This study aims to identify the influence analysis of the Covid-19 Many companies have experienced the impact of Covid 19 so that they have laid off their employees, which is caused by weak public consumption and activity restrictions. Therefore the government provides a policy through tax incentives, namely reducing the corporate income tax rate to 22% from 25% previously, which will also affect tax revenue. In addition, there are several influencing factors, such as inflation and BI interest rates. So the purpose of this study is to analyze the effect of corporate income tax rates, inflation, and interest rates on income tax receipts in 2012-2021. This research analysis method uses secondary data. The data obtained comes from the documentation of the Central Director General of Taxes and the official website of the Central Statistics Agency (BPS) for 3 years (2012 – 2021) every quarter. Data were analyzed using multiple regression analysis using the classical assumption test. The results of this study are that there is no significant effect between changes in rates on income tax revenues, there is a significant effect on the average profit margin between inflation on income tax revenues, and there is no significant effect between interest rates and income tax revenues.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Fitriani, Siti Rahmah; Nurdiniah, Dade
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5611

Abstract

One of the industries that is impacted by macroeconomic factors is the transportation sector. A corporation's high company value is undoubtedly reflected in its good performance. In addition, the company's size affects its managerial capabilities and ability to provide services. Using company size as a moderating variable, the research aims to ascertain and examine the impact of financial performance on company value. Descriptive statistics, multiple regression analysis, classical hypothesis testing, and moderate regression analysis (MRA) are the analytical techniques employed in this study. Nine businesses in the transportation sector were chosen for this study sample using the purposive sampling technique. Research data was taken from the 2018”“2022 annual financial reports of transportation sector companies listed on the IDX. The research results show that financial performance as measured by profitability (ROA) and liquidity (CR) simultaneously has a positive effect on company value. Meanwhile, partially profitability (ROA) has a significant positive effect on company value. Liquidity (CR) has a significant negative effect on company value. Company size is able to moderate both partially and simultaneously the influence of profitability and liquidity on company value.
The Effect of Changes in VAT Rates and Company Risks on Tax Avoidance in Coal Mining Companies Meita, Iren; Nurdiniah, Dade
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.818

Abstract

One of the largest contributors to state income is mining companies, where in 2019 mining companies contributed tax revenues of IDR 33.43 trillion. Based on Law No. 11 of 2020 concerning Job Creation which amends the VAT Law Article 4A paragraph (2), Coal was previously not subject to VAT, and in 2022 the VAT rate will change to 11%, which was previously 10%, so from this explanation the aim of this research is to determine the relationship between changes in VAT rates on tax avoidance and the relationship between company risk and tax avoidance. The research object used is from the Indonesian Stock Exchange for Coal Mining Companies in Indonesia from the year corresponding to the start of VAT imposition and changes in rates, namely 2021-2023. Data were analyzed using multiple regression analysis, and to determine the sample using purposive sampling technique. From the results of the hypothesis test, it was found that there is no significant relationship between changes in VAT rates and tax avoidance, and there is a significant relationship between company risk and tax avoidance.
Non-Financial Performance Indicators and Corporate Burnout: A Narrative Review Haryanto, Haryanto; Nurdiniah, Dade; Putri, Sri Yuli Ayu
International Journal of Business, Law, and Education Vol. 6 No. 1 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i1.1043

Abstract

Corporate burnout has emerged as a critical challenge in modern workplaces, particularly in organizations struggling to achieve a sustainable work-life balance. This study explores the role of management accounting in mitigating burnout through the integration of non-financial performance indicators (NFPIs), strategic budgeting for employee well-being, and workload optimization models. Adopting a narrative review approach, this research synthesizes insights from scholarly literature on management accounting, corporate governance, and occupational well-being. Anchored in Stakeholder Theory and Contingency Theory, the study highlights how organizations incorporating NFPIs into performance management frameworks experience reduced employee stress, improved retention rates, and enhanced operational efficiency. However, significant barriers—such as corporate resistance, measurement complexities, and leadership inertia—hinder the widespread adoption of well-being-focused accounting strategies. The findings contribute to the evolving role of management accounting in human capital sustainability, emphasizing the need for accounting professionals and business leaders to integrate burnout prevention metrics into financial decision-making. This study also outlines practical recommendations for embedding employee-centric financial planning models within corporate governance structures. By bridging the gap between financial and well-being metrics, the study offers a roadmap for future research on the intersection of management accounting and workplace sustainability.
The Role of Profitability as a Mediator in the Effect of Liquidity and Leverage on Financial Distress Prediction Using the Zmijewski Method Kharisma Sofi Febiana; Nurdiniah, Dade
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p257-275

Abstract

The increasing number of companies at risk of delisting from the Indonesia Stock Exchange emphasizes the need for early detection of financial distress. This study aims to examine the effect of liquidity and leverage on financial distress, with profitability as a mediating variable. The research population includes all Consumer Cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample consists of companies listed on the Watchlist board and reporting financial statements in Rupiah. Liquidity is measured by Current Ratio (CR), leverage by Debt to Asset Ratio (DAR), profitability by Return on Assets (ROA), and financial distress by the Zmijewski method. The results show that liquidity does not affect profitability, while leverage has a significant negative effect. Liquidity and leverage both significantly affect financial distress. Profitability partially mediates the effect of leverage on financial distress, but cannot mediate the effect of liquidity on financial distress.
THE ROLE OF AUDIT COMMITTEE IN MODERATING THE EFFECT OF EARNINGS MANAGEMENT AND TAX AVOIDANCE ON COMPANY VALUE Nurdiniah, Dade; Diyani, Lucia Ari
Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/paswjv02

Abstract

This study aims to determine the role of audit committee in moderating the impact of profitmanagement and tax avoidance on the value of the business. The population of this study is allmanufacturing companies listed on the Indonesian Stock Exchange, while thee research sample is ofmanufacturing company data, obtains on the Indonesian Stock Exchange in 2015-2019. The sampleselection technique used does not affect, the number of obtains on samples was 28 and the number ofobservations of research data obtain affect. This study used multiple linear regression and moderateregression analysis with a Random Effects Model approach. The findings of this. The study indicatesthat earnings management has a negative effect on firm value, while tax avoidance as proxies studyindicates effective managements no effect on firm value. Then the audit committee does not moderatethe effect of earnings management on firm value, as well as the audit committee does not moderate theeffect of tax avoidance on firm value.
EDUKASI PERPAJAKAN BAGI GENERASI Z MELALUI SISTEM PAJAK DIGITAL Wijaya, Indra; Nurdiniah, Dade; Meita, Iren
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.22524

Abstract

Abstrak: Generasi Z memegang peranan penting dalam pembangunan negara di masa depan, untuk itu edukasi perpajakan sangatlah penting bagi generasi Z sebagai sasaran edukasi perpajakan dengan memanfaatkan perkembangan tekhnologi informasi salah satunya berbentuk sistem pajak digital. Tujuan dari dilaksanakannya kegiatan ini adalah untuk memberikan edukasi perpajakan kepada generasi Z melalui sistem pajak digital. Kegiatan ini dilaksanakan melalui tiga tahap, yaitu persiapan, pelatihan atau pemaparan materi dan evaluasi. Mitra pada kegiatan ini adalah SMKN 2 Kota Bekasi dan Siswa/Siswi Kelas 9 sebanyak 34 orang yang menjadi peserta. Hasil akhir dari edukasi ini diperoleh peningkatan pemahaman generasi Z terhadap materi yang disampaikan, ini dibuktikan melalui hasil pre-test dan post-test yang sebelum mengikuti kegiatan edukasi perpajakan tingkat pemahaman peserta 60-90% dan setelah mengikuti edukasi tingkat pemahaman peserta meningkat menjadi 90-100%, serta adanya tingkat kepuasan mitra sebesar 81% yang mengarakan sangat puas, 15% mengatakan puas, dan 4% mengatakan cukup puas. Tingkat kepuasan yang sangat tinggi sebesar 81% menunjukkan bahwa edukasi perpajakan ini telah memenuhi harapan peserta sesuai dengan kebutuhan mereka saat ini.Abstract: Generation Z plays an important role in the country's development in the future, for this reason tax education is very important for generation Z as a target for tax education by utilizing developments in information technology, one of which is in the form of a digital tax system. The aim of carrying out this activity is to provide tax education to generation Z through a digital tax system. This activity is carried out in three stages, namely preparation, training or presentation of material and evaluation. The partners in this activity were SMKN 2 Bekasi City and 34 Class 9 students who were participants. The final result of this education was an increase in generation Z's understanding of the material presented, this was proven through the results of the pre-test and post-test, where before taking part in the accounting education activity, the participants' level of understanding was 60-90% and after taking part in the education, the participants' level of understanding increased to 90-90%. 100%, and there is a partner satisfaction level of 81%, which means they are very satisfied, 15% say they are satisfied, and 4% say they are quite satisfied. The very high level of satisfaction of 81% shows that this tax education has met participants' expectations according to their current needs.
Co-Authors Agus Munandar Fitriani, Siti Rahmah Haryanto Haryanto Iren Meita, Iren Kharisma Sofi Febiana Lucia Ari Diyani Nera Marinda Machdar Putri, Sri Yuli Ayu Wijaya, Indra Zuhair, Muhammad Sayyid