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All Journal AKUNTABILITAS Jurnal Strategi Akuntansi EKSPANSI Journal of Economic, Bussines and Accounting (COSTING) Jurnal Aplikasi Akuntansi Journal of Management and Bussines (JOMB) Jurnal Sosial dan Sains Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Keuangan dan Bisnis

Siti Sundari

Universitas Pembangunan Nasional Veteran Jawa Timur

Author-ID : 1642813

Astronomy Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN TAHUNAN Sundari, Siti
Journal of Accounting and Strategic Finance Vol 1, No 1 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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This research is aimed to examine the influence of financial variables as liquidity ratio, leverage ratio, profitability ratio and public share on the full disclosure in annual report in Mining companies listed in Indonesian Stock Exchange.Twelve companies participated in this study and the samples for this research are ten companies listed in Indonesian Stock Exchange from 2004-2006. Data were collected by means of purposive sampling. The analytical methods used are those of multiple regession analysis. The hypotheses tested that liquidity ratio, leverage ratio, profitability ratio and public share significantly influence on the full disclosure in annual report. The result of the multiple regression analysis for influence of financial variables on the full disclosure in annual report show that leverage ratio and pubic share significantly influences on the full disclosure in annual report. Whereas Liquidity ratio and profitability ratio do not significantly influence on the full disclosure in annual report. Keywords: Liquidity Ratio, Leverage Ratio, Profitability Ratio, Public Share and the Full Disclosure in Annual Report

PENGARUH RETURN ON ASSET DAN NET PROFIT MARGIN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN AUTOMOTIF YANG TERCATAT DI BURSA EFEK INDONESIA Sundari, Siti; Sari, Rida Perwita
Journal of Accounting and Strategic Finance Vol 3, No 1 (2011): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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The stock market is an institution which has a characteristic intermeditasi and competitive advantage and a greater level of openness compared to other institutions. One of the parameters used to measure the performance of management is profit, the tendency of investors focused on earnings information regardless of the procedures used to generate information on earnings, thus encouraging the emergence of Disfunctional Behavior (improper conduct). The form of improper conduct arising in relation to earnings is the practice of income smoothing (income smoothing). This study uses secondary data obtained from financial statement data automotive sector companies listed in Indonesia Stock Exchange in 2003 to 2007. Purposive sampling technique of sampling, with independent variables Return On Assets, Net Profit Margin, and the dependent variable is earnings smoothing. Statistical analysis used to test the effect of return on assets and net profit margin on the practice of income smoothing is a logistic regression analysis. The results of this study concluded that the net profit margin effect on income smoothing, while return on assets does not affect the income smoothing. Keywords: Net Profit Margin, Return On Assets, Income smoothing

NON COMPLIANCE TAX ATTITUDE IS CONSIDERED UNACCEPTABLE IN SMALL BUSSINES Indrawati Yuhertiana; Rina Moestika S; Sri Hastuti; Siti Sundari
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Small bussines provide a major economic contribution to society and the state. Thissector have been survived Indonesia from 1998 financial crisis. There are significantcontribution to Indonesia economic. One global issues for government today is combating taxevasion. Related this issue, this research explore Indonesia small bussines community’sperception towards tax compliance.The research aims to establish whether small bussinescompany view the depth understanding of tax compliance and non compliance. It is explorethe reason being compliance and also their intention being non compliance including taxevasion and tax avoidance. It also aims to establish whether a relationship exists betweencitizens' attitudes towards tax evasion and their demographic characteristics. A survey wasundertaken in an owner of small trader in Bangkalan city, East Java Province. Qualitativeresearch is conduct to gain rich data in interpretive paradigm. The survey found that noncompliance tax attitude is considered unacceptable. In case they didn’t report their taxobligation, it is related to their lack of accounting knowledge.DOI: 10.15408/akt.v8i2.2765

PERAN AUDIT FEE DAN FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Zalfa Shafira Qatrunnada; Siti Sundari
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 1 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i1.2543

Abstract: This research purpose to obtain empirical evidence regarding factor that has an influence on audit quality, such as the audit firm reputation, audit tenure and auditor switching with audit fees as the moderating. Company of manufacturing consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2015-2019 are used as the population in this study. Used 115 samples wich determined by purposive sampling technique. This study used logistic regression analysis with SPSS v.26 as an analysis technique. The result of hypothesis test showed that audit firm reputation has no significant effect on audit quality, audit tenure has a positive and significant effect on audit quality, auditor switching has no significant effect on audit quality, audit fees are not moderate the effect of audit firm reputation on audit quality, audit fees are weaken the effect of audit tenure on audit quality, and audit fees are not moderate the effect of auditor switching on audit quality. Abstrak: Tujuan dari penelitian berikut untuk memperoleh bukti empiris mengenai sejumlah faktor yang memberikan pengaruh terhadap kualitas audit seperti reputasi KAP, audit tenure dan auditor switching dengan audit fee sebagai pemoderasi pada perusahaan manufaktur bidang industri barang konsumsi yang terdaftar pada Bursa Efek Indonesia periode tahun 2015-2019. Sampel penelitian berjumlah 115 pengamatan yang ditetapkan dengan metode purposive sampling. Analisis data menggunakan regresi logistic dengan memanfatkan perangkat lunak SPSS v.26. Hasil penelitian menunjukkan audit tenure berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan reputasi KAP dan auditor switching tidak berpengaruh signifikan terhadap kualitas audit. Selain itu, audit fee memperlemah pengaruh audit tenure terhadap kualitas audit, namun audit fee tidak mampu memoderasi pengaruh auditor switching dan reputasi KAP terhadap kualitas audit.

Mekanisme Corporate Governance dan Corporate Social Responsibility terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan Batu Bara Alifia Syahdarani Kirana; Siti Sundari
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4265

This study aims to empirically examine the effect of corporate governance mechanisms as proxied by institutional ownership, independent commissioners, and audit committees as well as the implementation of corporate social responsibility on tax avoidance. This research method is descriptive communicative. The research was conducted on coal mining sector companies listed on the IDX for the 2017-2019 period. The research data used is secondary data obtained from the annual report. The research sample is 66 annual reports from 22 coal mining sector companies. The research data was processed and analyzed using SPSS 25 software. The data analysis method used descriptive statistics and multiple linear regression. The results showed, a) the t-value of institutional ownership was 1.023 with a significance value of 0.310>0.05; b) the t value of the independent board of commissioners is 0.527 with a significance value of 0.600>0.05; c) the audit committee t value is 0.213 with a significance value of 0.832>0.05; d) the t value of CSR is negative at -0.265 with a significance value of 0.792>0.05. In conclusion, the corporate governance mechanism which is proxied by institutional ownership, independent board of commissioners, and audit committee as well as corporate social responsibility does not contribute to tax avoidance in coal mining sector companies listed on the IDX. Keywords: Corporate Governance, Corporate Social Responsibility, Independent Board of Commissioners, Institutional Ownership, Audit Committee

LOCUS OF CONTROL SEBAGAI VARIBEL MODERASI HUBUNGAN KOMPLEKSITAS TUGAS DAN KINERJA AUDITOR Sri Hastuti; Siti Sundari
Jurnal Keuangan dan Bisnis Vol. 16 No. 2 (2018): Jurnal Keuangan dan Bisnis Volume 16 No. 2, Edisi Oktober 2018
Publisher : Catholic University Musi Charitas

The research aims to prove the influence of the complexity of the tasks faced by the Auditor on on his or her performance. The complexity of tasks related to various problems in the company requires requires internal and external locuses of control to maintain independence and competence.The first auditor performance case occurred in 2002 with the disclosure of the Enron case involving the KAP in the big five, Athur Anderson. In 2008 the Telkom case affected the closure of KAP Edy Priyanto, and there were still many other cases which were violations of the accountant's code of ethics. This quantitative research attempted to prove the variables of task complexity and locus of control on the auditor’s performance. 46 junior auditors from several KAPs in Surabaya participated in this study. Furthermore, this study employs Partial Least Square test. The study results shows that the complexity of the task affects the performance of the Auditor.

Pengaruh Dana Desa Terhadap Pendapatan Masyarakat Di Desa Pandankrajan, Kecamatan Kemlagi, Kabupaten Mojokerto Yuli Setyaningsih; Siti Sundari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7150

The community empowerment program is still minimal and the economic level of the villagers is still low because the average villager's profession as a farmer forms the basis of this research. The purpose of this study was to test and prove the effect of physical development and community empowerment on the income of the people of Pandankrajan Village. The population used is the Pandankrajan village community of 2900 people. Purposive sampling was used to select a sample and obtain 97 respondents who met the requirements, namely the headman, village secretary, finance officer, planning officer, Village Consultative Body, head of government, head of welfare, head of service, head of hamlet, head of RT and RW, and people who are members of savings and loans. This study uses primary data. The primary data in this study were taken through direct distribution of questionnaires. The analysis technique used is SEM-PLS. The results showed that community empowerment had a positive and significant impact on people's income, because the empowerment program provided by the Pandankrajan village government had a better impact on the people's economy. Meanwhile, physical development has a negative and significant impact on people's income, so that increased physical development actually reduces people's income. Keywords: Physical Development, Community Empowerment, Community Income

Determinan Kinerja Perangkat Desa di Kecamatan Sekar Kabupaten Bojonegoro Regina Wetang; Siti Sundari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7158

The poor performance of village officials in managing village fund direct cash assistance and the allocation of village funds for village development is the basis for this research. This study aims to examine how leadership, work environment, office facilities and the competence of village officials affect the performance of village officials in Sekar District, Bojonegoro Regency. This study uses primary data. Primary data in this study were taken through questionnaires distributed directly. This research uses a quantitative approach. The population used in this study were village officials in Sekar District, Bojonegoro Regency. The number of samples used was 50 respondents and the sampling method used simple random sampling. The data analysis technique used is SEM-PLS (Partial Least Square). The results of this study indicate that leadership and office facilities affect the performance of village officials in Sekar District, Bojonegoro Regency. Meanwhile, the work environment and competence of village officials have no effect on the performance of village officials in Sekar District, Bojonegoro Regency. Keywords: Office Facilities, Leadership, Village Apparatus Performance, Village Apparatus Competence, Work Environment

PENGARUH HARGA BATU BARA ACUAN, KEBIJAKAN DIVIDEN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN HARGA SAHAM SEBAGAI VARIABEL INTERVENING Julian Adib Dawwas; Siti Sundari
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.323

Tujuan utama studi ini adalah mempelajari bagaimana harga saham memediasi dampak harga batu bara acuan, kebijakan dividen, dan profitabilitas terhadap nilai perusahaan. Dari 38 perusahaan terkait batu bara yang terdaftar di Bursa Efek Indonesia selama tahun 2018-2022, peneliti memilih 10 perusahaan dengan menggunakan teknik kuantitatif. Untuk menganalisis data dari penelitian ini, analisis jalur dilakukan dengan menggunakan SmartPLS 3.0. Hasil menunjukkan bahwa nilai perusahaan tidak dipengaruhi oleh harga batu bara atau kebijakan dividen, namun dipengaruhi oleh profitabilitas perusahaan. Harga saham tidak dapat memediasi pengaruh harga batu bara acuan, kebijakan dividen, dan profitabilitas terhadap nilai perusahaan. Namun, hasil penelitian menunjukkan bahwa harga saham dapat mempengaruhi nilai perusahaan. Hasil penelitian ini dapat dijadikan referensi dalam pengambilan keputusan investasi dan kebijakan perusahaan

Determinan Akuntabilitas Pengelolaan Dana Desa di Kecamatan Balongpanggang Kabupaten Gresik Vanny Lellyta Indah Novita Sriwulandari; Siti Sundari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7159

The accountability of village fund management plays an important role in developing a village. The purpose of this study was to test and prove the effect of village apparatus competence, internal control system, information technology utilization, and community participation on the accountability of village fund management in Balongpanggang District, Gresik Regency. This research was conducted in Balongpanggang District, Gresik Regency, totaling 25 villages. The sample was taken using purposive sampling technique and obtained as many as 150 respondents who had criteria, including village officials who knew about the accountability of village fund management consisting of the village head, village secretary, finance head, planning head, Kasi Kesra, and the Village Consultative Body (BPD). Data collection techniques using primary data sourced from questionnaires. The analysis technique used was SEM-PLS. The results showed that the competence of village officials, technology utilization, and community participation had an effect on the accountability of village fund management in Balongpanggang District, Gresik Regency, while the internal control system had no effect on the accountability of village fund management in Balongpanggang District, Gresik Regency. Keywords: Community Participation, Internal Control System, Utilization of Information Technology, Village Apparatus Competence, Village Fund Management Accountability.

Co-Authors Alifia Syahdarani Kirana Deni Ariadi Indrawati Yuhertiana Ira Sukma Yuliawati Julian Adib Dawwas Lailatul Mafruhah Regina Wetang Rida Perwita Sari Rina Moestika S Sri Hastuti Sri Hastuti Tansen Bavi Adibrata Kristianto Vanny Lellyta Indah Novita Sriwulandari Yuli Setyaningsih Yulianti, Neneng Ina Zalfa Shafira Qatrunnada

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