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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Balance Vocation Accounting Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Sosial dan Sains
Ariani, Yovita
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Astronomy Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics

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PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE Diandra, Prita Karina; Ariani, Yovita
Balance Vocation Accounting Journal Vol 7, No 2 (2023): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i2.9681

Abstract

This research aims to determine the influence of institutional ownership, audit quality, audit committee and independent board of commissioners on tax avoidance. The research population used is manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The total sample data used was 94 samples using purposive sampling technique, and the method used was multiple linear regression. The results of this research show that institutional ownership, audit quality and audit committees have no effect on tax avoidance, while the independent board of commissioners has a significant effect on tax avoidance
Pengaruh NPM, CR Serta EPS Terhadap Harga Saham pada Perusahaan Ritel dalam Masa Pandemi Ariani, Yovita
Balance Vocation Accounting Journal Vol 5, No 2 (2021): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v5i2.5218

Abstract

Pandemi Covid-19 yang melanda dunia, termasuk Indonesia, pada awal tahun 2020 telah mempengaruhi kinerja keuangan seperti NPM, CR dan EPS pada industri ritel. Kinerja keuangan ini akan menjadi pertimbangan para investor untuk membeli saham perusahaan sehingga pada akhirnya mempengaruhi harga saham yang merupakan harga di pasar bursa yang ditentukan oleh para pelaku pasar, harga ini dipengaruhi oleh permintaan dan penawaran di pasar modal (Purwaningsih, 2018). Penelitian ini dilakukan pada industry ritel yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 dan Q1 serta Q2 2021. Pemilihan sampel menggunakan purposive sampling dan uji hipotesis dilakukan dengan menggunakan SPSS 24 dengan tingkat signifikasi 0.05. Penelitian ini NPM secara partial tidak berpengaruh terhadap pemberian harga saham. Sedangkan CR dan EPS secara partial berpengaruh terhadap harga saham. Ketiga variable rasio keuangan tersebut jika secara bersama-sama akan berpengaruh terhadap harga saham perusahaan.
PENGARUH NON-PERFORMING LOAN, RETURN ON ASSETS, CAPITAL ADEQUACY RATIO, DAN OPERATING COST AND OPERATING INCOME TERHADAP FINANCIAL SUSTAINABILITY Sudrajat, Kansa Dwi Putri Angelina; Ariani, Yovita
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.678

Abstract

This study aims to obtain empirical evidence related to the effect of non-performing loans, return on assets, capital adequacy ratio, and operating cost and operating income (BOPO) on financial sustainability. The population in this study are banking sub-sector companies listed on the Indonesia Stock Exchange. The research method used is quantitative research method. The sample in this study was collected using nonprobability sampling method with purposive sampling technique. The results of this study indicate that the variable return on assets, capital adequacy ratio, and operating cost and operating income have an influence on financial sustainability. While the non-performing loan variable has no influence on the financial sustainability ratio
Digital Transformation in Accounting: Cloud-Based AIS, Management Support, and Financial Information Quality in Retail Michael, Michael; Ariani, Yovita; Widjaja, William
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2795

Abstract

This research departs from the low adoption of cloud-based accounting information systems in the Indonesian retail industry due to the lack of support from top management, even though this technology has proven to enhance the effectiveness of financial information. This study analyzes the influence of Cloud-based Accounting Information Systems (AIS) and top management support on the effectiveness of AIS and its impact on the quality and usefulness of financial information in Indonesian retail companies. Using a quantitative approach with a survey method, data was collected from 153 retail employees in Jakarta through questionnaires. The analysis was carried out using SEM-PLS with SMARTPLS software. The results showed that cloud-based AIS and top management support positively affect AIS effectiveness. Furthermore, AIS effectiveness improves the quality of financial information, which impacts the usefulness of financial information in decision-making. Theoretically, this study emphasizes the role of cloud technology and leadership in the effectiveness of accounting systems. As a practical implication, retail companies are advised to adopt cloud technology and strengthen management support to improve operational efficiency and financial transparency.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Cash Holding Terhadap Perataan Laba Kuwantto, Kelly; ariani, yovita
Jurnal sosial dan sains Vol. 5 No. 6 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i6.32231

Abstract

Pertumbuhan perekonomian nasional sempat mengalami penurunan karena diterpa badai pandemi covid-19 yang semula 5,02% di tahun 2019 menjadi 2,97% pada tahun 2020. Adanya pandemi covid-19 membuat negara Indonesia menerapkan beberapa peraturan baru salah satunya adalah karantina dan Pembatasan Sosial Berskala Besar (PSBB). Diterapkannya peraturan ini menyebabkan terjadinya penurunan perekonomian termasuk pendapatan dari suatu perusahaan karena kurangnya minat pembelian dan membuat perekonomian perusahaan tidak stabil. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran Perusahaan, profitabilitas, leverage, dan cash holding terhadap perataan laba pada Perusahaan real estate & property yang terdaftar di BEI periode 2019-2022 dengan memperhatikan kelengkapan dan kesesuaian data selama periode yang telah di tentukan. Penelitian ini menggunakan teknik purposive sampling untuk mendapatkan 14 perusahaan sebagai sempel penelitian. Penelitian ini menggunakan metode kuantitatif dengan pendekatan regresi logistik dan diolah menggunakan aplikasi SPSS 26. Hasil analisis menunjukkan bahwa ukuran perusahaan, leverage, dan cash holding tidak memiliki pengaruh terhadap perataan laba, sedangkan profitabilitas berpengaruh terhadap perataan laba.
Co-Authors Diandra, Prita Karina Kuwantto, Kelly Michael Michael Sudrajat, Kansa Dwi Putri Angelina William Widjaja