Articles
<![CDATA[Saving Behavior In Generation Z ]]>
<![CDATA[Rahayu, Yulianita]]>;
<![CDATA[Nurfauziah, Farah Latifah]]>
<![CDATA[ SENTRALISASI Vol 9, No 2 (2020): Sentralisasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v9i2.915
<![CDATA[Penelitian ini memfokuskan pada pengetahuan keuangan dan perilaku menabung pada generasi Z di Kota Bandung. Tujuan dari penelitian ini adalah untuk mengetahui tingkat pengetahuan keuangan generasi Z dan menghubungkan pengetahuan keuangan dengan serangkaian informasi terhadap perilaku menabung generasi Z. Penelitian ini menggunakan kuesioner yang dibagikan kepada responden sebanyak 160 orang dan dianalisis melalui validitas, reliabilitas dan regresi linear sederhana. Hasil penelitian in menunjukkan bahwa pengetahuan keuangan memiliki pengaruh tidak signifikan terhadap perilaku menabung, serta memiliki korelasi yang rendah antara pengetahuan keuangan dan perilaku menabung.In this globalization era, increasing financial literacy, saving awareness, and access to formal financial services are needed to be able to provide benefits for improving welfare and economic conditions. The well-literate young generation will have an influence in creating a more stable state economy. This research focuses on financial knowledge and saving behavior in Generation Z in Bandung. The aimed of this study is to determine the level of financial knowledge of generation Z and relate financial knowledge with a series of information on saving behavior of generation Z. This study used a questionnaire distributed to respondents of 160 people and analyzed through, validation, reliability, and simple linear regression. The results of this study indicate that financial knowledge has no significant effect on saving behavior, and has a low correlation between financial knowledge and saving behavior.]]>
<![CDATA[Saving Behavior In Generation Z ]]>
<![CDATA[Yulianita Rahayu]]>;
<![CDATA[Farah Latifah Nurfauziah]]>
<![CDATA[ SENTRALISASI Vol. 9 No. 2 (2020): Sentralisasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v9i2.915
<![CDATA[Penelitian ini memfokuskan pada pengetahuan keuangan dan perilaku menabung pada generasi Z di Kota Bandung. Tujuan dari penelitian ini adalah untuk mengetahui tingkat pengetahuan keuangan generasi Z dan menghubungkan pengetahuan keuangan dengan serangkaian informasi terhadap perilaku menabung generasi Z. Penelitian ini menggunakan kuesioner yang dibagikan kepada responden sebanyak 160 orang dan dianalisis melalui validitas, reliabilitas dan regresi linear sederhana. Hasil penelitian in menunjukkan bahwa pengetahuan keuangan memiliki pengaruh tidak signifikan terhadap perilaku menabung, serta memiliki korelasi yang rendah antara pengetahuan keuangan dan perilaku menabung.In this globalization era, increasing financial literacy, saving awareness, and access to formal financial services are needed to be able to provide benefits for improving welfare and economic conditions. The well-literate young generation will have an influence in creating a more stable state economy. This research focuses on financial knowledge and saving behavior in Generation Z in Bandung. The aimed of this study is to determine the level of financial knowledge of generation Z and relate financial knowledge with a series of information on saving behavior of generation Z. This study used a questionnaire distributed to respondents of 160 people and analyzed through, validation, reliability, and simple linear regression. The results of this study indicate that financial knowledge has no significant effect on saving behavior, and has a low correlation between financial knowledge and saving behavior.]]>
<![CDATA[PERMODALAN, EFISIENSI, RISIKO KREDIT DAN LIKUIDITAS BANK PERKREDITAN RAKYAT (BPR) DI JAWA BARAT: APLIKASI REGRESI KUANTIL BOOTSTRAP ]]>
<![CDATA[Farah Latifah Nurfauziah]]>
<![CDATA[ Jurnal Akuntansi Vol 14 No 2 (2020): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v14i2.1614
<![CDATA[This study investigated the internal factors of West Java the Rural Commercial Bank’s (Bank Perkreditan Rakyat) capital adequacy on yearly data of 64 BPRs from 2014 to 2018. The results reveal several main drivers of capital adequacy ratio BPR’s in West Java. Data was collected from secondary data and data analysis using quintile regression with a bootstrapping technique. We found that the ratio of operating expenses to operating income (BOPO) affects capital adequacy ratio negatively, meanwhile, return on assets (ROA) and loan to deposit ratio (LDR) affect capital adequacy ratio positively. The other result proved that the operating expenses to operating income (BOPO) have a negative effect on return on assets (ROA), meanwhile, the loan to deposit ratio (LDR) and current ratio (CR) has a positive effect on return on assets (ROA), respectively. It is recommended that empirical studies should be undertaken in the same field to find out what more internal factors could affect BPR’s capital adequacy]]>
<![CDATA[PENGARUH PENGUNGKAPAN CSR DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI SUB SEKTOR TEKSTIL DAN GARMEN ]]>
<![CDATA[Farah Latifah Nurfauziah]]>;
<![CDATA[Citra Kharisma Utami]]>
<![CDATA[ Jurnal Akuntansi Vol 15 No 1 (2021): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v15i1.1619
<![CDATA[The purpose of this study was to determine the effect of Corporate Social Responsibility Disclosure and Good Corporate Governance on Firm Value in Various Industries Sector, Textile and Garment Sub-Sector Listed on the Indonesia Stock Exchange 2014-2019 Period. This research method uses a descriptive method with a quantitative approach. The source of this research uses secondary data sourced from the annual report of various sector companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange. The sample of this study were 9 companies using purposive sampling technique. The results of this study indicate that partially the Corporate Social Responsibility Disclosure has a significant effect on Firm Value. Meanwhile, Good Corporate Governance with indicators (Managerial Ownership, Institutional Ownership, Independent Ownership and Audit Committee) Managerial Ownership and Audit Committee have a significant effect on Firm Value, while Institutinal Ownership and Independent Comissioner don’t have a significant effect on Firm Value.]]>
<![CDATA[Undervaluation, free cash flow, leverage dan keputusan pembelian kembali saham (buyback) ]]>
<![CDATA[Farah Latifah Nurfauziah]]>;
<![CDATA[Sri Anisa Tiara Mestika]]>
<![CDATA[ FORUM EKONOMI Vol 24, No 2 (2022) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.29264/jfor.v24i2.10858
<![CDATA[Pembelian kembali saham merupakan salah satu aksi korporasi yang dilakukan oleh suatu perusahaan berupa pembelian kembali saham beredar yang beredar di masyarakat. Variabel undervaluation, free cash flow dan leverage yang digunakan diperkirakan memiliki pengaruh terhadap keputusan pembelian kembali saham pada perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Undervaluation, Free Cash Flow, dan Leverage terhadap keputusan pembelian kembali saham pada perusahaan terbuka di Bursa Efek Indonesia periode 2015-2019. Data yang digunakan dalam penelitian ini adalah laporan keuangan tahunan 20 perusahaan publik yang melakukan pembelian kembali saham pada periode 2015-2019. Penelitian ini menggunakan metode regresi logistik dengan program SPSS 20 dan Microsoft Excel 2007. Hasil penelitian menunjukkan bahwa secara parsial undervaluation tidak berpengaruh signifikan terhadap keputusan pembelian kembali saham dengan tingkat signifikansi 0,839>0,05. Arus Kas Bebas tidak berpengaruh signifikan terhadap keputusan pembelian kembali saham dengan tingkat signifikansi 0,742>0,05. Leverage berpengaruh negatif signifikan terhadap keputusan pembelian kembali saham dengan tingkat signifikansi 0,049<0,05.]]>
<![CDATA[ETIKA PROFESI AUDITOR DALAM MEMODERASI PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR ATAS KUALITAS AUDIT ]]>
<![CDATA[Farah Latifah Nurfauziah]]>;
<![CDATA[Fitria Ningrum Sayekti]]>;
<![CDATA[Citra Kharisma Utami]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v8i2.4776
<![CDATA[ The purpose of this study is to identify: (1) the effect of competence and independence of auditors on audit quality, (2) how auditor ethics moderates the effect of auditor competence and independence on audit quality. The sample of this study was 50 representatives of public accounting firm auditors in the city of Bandung. The validity and reliability of the questionnaire were tested before the study. The prerequisite tests for the analysis carried out were the normality test, the multicollinearity test, and the heteroscedasticity test. The data analysis method used is simple regression analysis and multiple regression analysis. The results show that H1 is rejected where there is no effect of Auditor competence on Audit Quality because the regression coefficient is 0.05 and the tcount is 0.365 ttable 2.0452. The results of the H2 test also show that there is no effect of auditor independence on audit quality because the regression coefficient is 0.222 and the tcount is 1.407 ttable 2.0452. While the H1a test shows that Auditor Ethics moderates the effect of Auditor competence on audit quality positively with a significance of 0.034. The H2a test shows that Auditor Ethics does not moderate the effect of Auditor independence on audit quality with a significance value of 0.399.]]>
<![CDATA[Sikap wajib pajak atas sistem dan keadilan perpajakan, perilaku penggelapan pajak serta peran mediasi kepatuhan pajak ]]>
<![CDATA[Farah Latifah Nurfauziah]]>;
<![CDATA[Nurjuhariyah Nurjuhariyah]]>
<![CDATA[ INOVASI Vol 18, No 3 (2022): Agustus ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jinv.v18i3.11578
<![CDATA[Penghindaran pajak adalah tindakan yang diambil untuk menghindari beban pajak dengan harus dibayar secara ilegal dengan menyembunyikan situasi sebenarnya. Antara lain variabel sistem perpajakan, tax justice dan tax compliance yang digunakan dinilai berpengaruh terhadap perilaku penghindaran pajak berdasarkan persepsi wajib pajak. Penelitian ini bertujuan untuk menguji peran mediasi kepatuhan pajak terhadap hubungan antara sistem perpajakan yang dirasakan, kewajaran pajak dan perilaku penghindaran pajak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di KPP Pratama Karawang Utara. Penelitian ini menggunakan Personally Administered Questionnaires dengan teknik Krejcie Morgan's Formula untuk mendapatkan ukuran sampel 100 responden. Penelitian ini menggunakan beberapa model regresi untuk menguji setiap variabel pada penghindaran pajak. Hasil penelitian menunjukkan bahwa sistem perpajakan memiliki efek langsung terhadap kepatuhan pajak, keadilan perpajakan tidak berpengaruh langsung terhadap kepatuhan pajak, sistem perpajakan tidak berpengaruh langsung terhadap perilaku penghindaran pajak, kewajaran pajak dan kepatuhan pajak berpengaruh langsung terhadap perilaku penghindaran pajak, sistem perpajakan dan kewajaran pajak berpengaruh tidak langsung terhadap perilaku penghindaran pajak melalui kepatuhan pajak.]]>
<![CDATA[The Effect of Gender Diversity and Slack Resources on Corporate Social Responsibility Disclosure ]]>
<![CDATA[Neng Siti Rohmah]]>;
<![CDATA[Farah Latifah Nurfauziah]]>;
<![CDATA[Sri Suharti]]>
<![CDATA[ GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue ]]>
Publisher : <![CDATA[Information Technology and Science (ITScience) ]]>
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DOI: 10.47709/governors.v1i3.1958
<![CDATA[The purpose of this study was to determine the effect of gender diversity and slack resources on the corporate social responsibility disclosure. This study uses secondary data obtained from the annual report on the IDX. The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 and sampling using the purposive sampling method and obtained a sample of 14 companies. The technique used in this research is robust regression analysis using Eviews 12. The research method used is a quantitative method with the dependent variable, namely corporate social responsibility disclosure and the independent variables, namely gender diversity and slack resources. The results of this study indicate that gender diversity has an effect on corporate social responsibility disclosure with a result of 0.004 less than 0.05 while slack resources has no effect on corporate social responsibility disclosure with a result of 0.146 greater than 0.05 in mining companies. Simultaneous results with F of 0.000365 can be seen that the variables of gender diversity and slack resources have an effect on coporate social responsibility disclosure.]]>
<![CDATA[Undervaluation, free cash flow, leverage dan keputusan pembelian kembali saham (buyback) ]]>
<![CDATA[Farah Latifah Nurfauziah]]>;
<![CDATA[Sri Anisa Tiara Mestika]]>
<![CDATA[ FORUM EKONOMI Vol 24, No 2 (2022): April ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jfor.v24i2.10858
<![CDATA[Pembelian kembali saham merupakan salah satu aksi korporasi yang dilakukan oleh suatu perusahaan berupa pembelian kembali saham beredar yang beredar di masyarakat. Variabel undervaluation, free cash flow dan leverage yang digunakan diperkirakan memiliki pengaruh terhadap keputusan pembelian kembali saham pada perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Undervaluation, Free Cash Flow, dan Leverage terhadap keputusan pembelian kembali saham pada perusahaan terbuka di Bursa Efek Indonesia periode 2015-2019. Data yang digunakan dalam penelitian ini adalah laporan keuangan tahunan 20 perusahaan publik yang melakukan pembelian kembali saham pada periode 2015-2019. Penelitian ini menggunakan metode regresi logistik dengan program SPSS 20 dan Microsoft Excel 2007. Hasil penelitian menunjukkan bahwa secara parsial undervaluation tidak berpengaruh signifikan terhadap keputusan pembelian kembali saham dengan tingkat signifikansi 0,8390,05. Arus Kas Bebas tidak berpengaruh signifikan terhadap keputusan pembelian kembali saham dengan tingkat signifikansi 0,7420,05. Leverage berpengaruh negatif signifikan terhadap keputusan pembelian kembali saham dengan tingkat signifikansi 0,0490,05.]]>
<![CDATA[WHAT FACTORS DETERMINE ACCOUNTING STUDENTS PERCEPTION ON ACCOUNTING ETHICAL ISSUES? ]]>
<![CDATA[Yunisa, Rine Rizky]]>;
<![CDATA[Nurfauziah, Farah Latifah]]>
<![CDATA[ Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v7i2.3007
<![CDATA[There are still several scandals associated with code of conduct offenses. It highlights the importance of ethical behavior. The aim of this project is to see about the ethical perspective of an accounting student influenced by the religiousness, passion for currency and etiquette sensibility. The research utilized primarily data from the respondent questionnaires with a sample of 92 respondents.. Methods utilized in this experiment are Quantitative methods by SPSS statistical analysis using a Likert scale. The technique used in this test is the reliability test, Validity Test, Classical Assumption Test, Hypothesis Test. The results of the analysis showed that Religiousness, passion of money and simultaneous ethical awareness influence positively on the moral perception of accountancy students..]]>
