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All Journal Jurnal Akuntansi dan Pajak Jurnal Akuntansi Keuangan dan Bisnis Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Media Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Tiara Pandansari
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Pengaruh Rasio Keuangan dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Pelayaran Yang Go Public Di Bursa Efek Indonesia Indriyani Indriyani; Tiara Pandansari
Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Vol 3 No 2 (2020): Jurnal HUMMANSI (Humaniora, Manajemen, dan Akuntansi)
Publisher : Sekolah Tinggi Ilmu Komputer YOS SUDARSO Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (901.013 KB) | DOI: 10.33488/1.jh.2020.2.256

Abstract

Penelitian ini memiliki tujuan mengetahui pengaruh rasio likuiditas, rasio leverage,rasio aktivitas, rasio profitabilitas dan struktur modal terhadap nilai perusahaan. Obyek dari penelitian ini adalah perusahaan pelayaran yang go public. Penelitian ini merupakan penelitian kuantitatif dengan mengambil sampel sebanyak 11 perusahaan pelayaran selama 6 tahun, sehingga data yang dianalisis sebanyak 66 buah. Analisis data menggunakan regresi linear berganda. Penelitian ini menunjukkan bahwa rasio likuiditas, rasio leverage, rasio profitabilitas dan struktur modal berpengaruh terhadap nilai perusahaan, dan rasio aktivitas tidak berpengaruh terhadap nilai perusahaan.
PENGARUH PDRB DAN ASET TERHADAP PENERIMAAN DAERAH SERTA IMPLIKASINYA PADA KINERJA KEUANGAN PEMERINTAH KABUPATEN/ KOTA DI JAWA TENGAH Indriyani Indriyani; Tiara Pandansari
Media Ekonomi Media Ekonomi : Vol 16 No 1 Januari 2016
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/medek.v16i1.1279

Abstract

This research was conducted to obtain evidence related to the Influence of Gross Regional Domestic Product and Assets in Revenue And Their Implications On Financial Performance in Regency/ City in Central of Java. Financial performance is calculated using the fiscal capacity, fiscal decentralization ratio independence ratio , the ratio of the effectiveness and efficiency ratios . The research was conducted and located in 35 Regency / City in Central of Java, consists of 29 regency and 6 city . The data used in the form of APBD and realization APBD, Balance Sheet and GDRP in Central of Java in 2008 to 2011 . Tests performed by using regression analysis . The results of this research indicate that GDRP have positive and significant impact on local revenues, Assets do not affect to the local revenue and Local revenue is negative and significant effect on financial performance. Testing for local revenue as variable that mediate GDRP and assets against financial performance was tested using regression analysis of variables mediating the causal step method and obtained results that did not mediate the relationship GDRP and assets with financial performance. Keywords : GDRP, assets, local revenues, financial performance
Risk Disclosure in Indonesian Banking: The Role of the Board of Commissioners and Political Connections Umi Solikhah; Bima Cinintya Pratama; Novi Dirgantari; Tiara Pandansari
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6940

Abstract

The purpose of this study was to examine the effect of political connections and aspects of good corporate governance, namely the frequency of meetings and the competence of the board of commissioners to risk disclosure and to consider the moderating effect of the frequency of meetings and the competence of the board of commissioners on risk disclosure. This study uses a sample of conventional banks registered with the Financial Services Authority with a sample of 41 conventional banks during the 2017–2021 period. This study uses panel data regression analysis. The techniques used in this research are descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood test, and Hausman test), diagnostic tests (Heteroscedasticity test and Autocorrelation test), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study uses a fixed effect model to test models 1 and 2. This study reveals that the political connection variables that use the proxy of the relationship between the members of the board of commissioners and the government (members or former members of parliament, executive, legislative and judicial institutions, leaders of political parties, and parties who are closely related to high-ranking members of the state) have a negative effect on risk disclosure. a company, because politically connected companies are less likely to disclose risk information than politically unconnected companies. The variable frequency of board of commissioners meetings has a negative effect on risk disclosure because the meetings held by the board of commissioners are less effective and there is a domination of votes from members of the board of commissioners who prioritize their personal or group interests to override the interests of the company. The competency variable of the board of commissioners has a positive effect on Risk Disclosure because the board of commissioners who have, certification, experience, and education in economics and finance can increase supervision of management in the practice of transparency of risk disclosure of a company. Meanwhile, this study can prove the role of the variable frequency of the board of commissioners meeting in weakening the negative influence of political connections on risk disclosure, while the role of the variable of competence of the board of commissioners cannot weaken the negative influence of political connections on risk disclosure.
Determinants of Tax Avoidance with Profitability as a Moderating Variable Anindita Maya Pratita; Sri Wahyuni; Ani Kusbandiyah; Tiara Pandansari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4572

Abstract

This research aims to test the influence of sales growth, leverage and transfer pricing on tax avoidance with profitability as a moderating variable. The population in this research is mining sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling method used purposive sampling which resulted in 165 samples from 63 companies. The results of this research show that sales growth have an positive effect on tax avoidance and transfer pricing have an negative effect on Tax Avoidance. Leverage has no effect on tax avoidance. This study found empirical evidence that Profitability strengthens the influence of the Leverage and Transfer Pricing variables on tax avoidance. Profitability weakens the influence of the sales growth on tax avoidance. Keywords: Tax Avoidance; Sales Growth; Leverage; Transfer Pricing; Profitability.
Pengungkapan Kepatuhan Syariah: Masa Jabatan Direksi dan Karakteristik Dewan Pengawas Syariah Auliya, Zahra Firdaus Auliya; Iwan Fakhruddin; Azmi Fitriati; Tiara Pandansari
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6613

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh masa jabatan direksi dan karakteristik Dewan Pengawas Syariah (DPS) terhadap kepatuhan syariah. Jenis penelitian kuantitatif dengan sampel yang digunakan dalam penelitian ini adalah Bank Umum Syariah tahun 2018-2023 dengan jumlah sampel 84 sampel. Penelitian ini menggunakan tiga tahap analisis data untuk menentukan model regresi linier berganda yang paling tepat. Pengujian yang dilakukan terdiri dari uji Chow, uji Hausman, dan uji Legrange Multiplier. Berdasarkan ketiga pengujian tersebut menunjukkan bahwa dalam penelitian ini model yang terbaik adalah Random Effect Model. Hasil penelitian ini menunjukkan bahwa jumlah rapat DPS berpengaruh positif terhadap pengungkapan kepatuhan syariah, sedangkan masa jabatan direksi berpengaruh negatif dan latar belakang pendidikan DPS tidak berpengaruh terhadap kepatuhan syariah.
PENGARUH KEBERAGAMAN DEWAN DIREKSI, DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP KETERBACAAN LAPORAN TAHUNAN Diah Ayu Lestari; Dwi Winarni; Azmi Fitriati; Tiara Pandansari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7137

Abstract

Keterbacaan laporan tahunan merupakan salah satu indikator penting dalam menilai transparansi dan kualitas pelaporan perusahaan kepada para pemangku kepentingan. Berbagai faktor tata kelola seperti dewan direksi, dewan komisaris, serta kondisi kinerja perusahaan dapat memengaruhi tingkat keterbacaan tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh direksi independen, usia direksi, dewan komisaris dan profitabilitas terhadap keterbacaan laporan tahunan. Populasi pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia periode 2023-2024. Penelitian ini menggunakan 160 data amatan yang diperoleh melalui teknik purposive sampling. Data di analisis menggunakan regresi data panel dengan bantuan software Stata. Hasil penelitian menunjukkan bahwa dewan komisaris dan profitabilitas memiliki pengaruh positif terhadap keterbacaan laporan tahunan. Sebaliknya, direksi independen dan usia direksi tidak menunjukkan pengaruh terhadap keterbacaan laporan tahunan.
DETERMINAN KUALITAS LABA : PERAN AUDIT FEE, KARAKTERISTIK KOMITE AUDIT, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN Selfia Ajeng Kinasih Putri Himawan; Bima Cinintya Pratama; Eko Hariyanto; Tiara Pandansari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7147

Abstract

Kualitas laba menjadi isu penting di sektor perbankan karena laporan keuangan berperan besar dalam menjaga kepercayaan stakeholder dan stabilitas industri keuangan. Penelitian ini ditujukan untuk menguji pengaruh audit fee, sertifikasi komite audit, jumlah komite audit, jumlah rapat komite audit, arus kas operasi dan ukuran perusahaan terhadap kualitas laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Kualitas laba dihitung menggunakan Discretionary Accruals (DACC) menggunakan Modified Jones Model. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan bank selama periode 2022–2023. Pemilihan sampel dilakukan dengan menggunakan teknik purposive sampling untuk menentukan sampel berdasarkan kriteria pemilihan tertentu, sehingga menghasilkan total 74 observasi yang memenuhi syarat analisis. Proses analisis data dilakukan dengan bantuan perangkat lunak STATA untuk menguji model regresi serta mengidentifikasi variabel-variabel yang berpengaruh terhadap kualitas laba. Hasil penelitian menunjukkan bahwa jumlah komite audit dan arus kas operasi berpengaruh positif dan signifikan terhadap kualitas laba. Sementara itu, audit fee dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap kualitas laba. Sedangkan sertifikasi komite audit dan jumlah rapat komite audit tidak berpengaruh secara signifikan terhadap kualitas laba. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur mengenai kualitas pelaporan keuangan serta diharapkan dapat memberikan masukan bagi manajemen perusahaan dalam memperkuat tata kelola perusahaan.
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Putri Dea Apriliana; Ani Kusbandiyah; Bima Cinintya Pratama; Tiara Pandansari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7238

Abstract

Amidst inconsistent empirical findings on tax avoidance in Indonesia, particularly in the consumer non-cyclicals sector, which has relatively stable demand and high asset intensity, this study analyzes the effect of profitability, sales growth, and capital intensity on tax avoidance with company size as a moderating variable in the post-pandemic period of 2021–2024. The study uses panel data covering 57 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during that period, yielding 228 observations, which are analyzed using panel data regression with a moderation approach using Stata version 17 software. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), where a lower CETR value reflects a higher level of tax avoidance. The results show that profitability does not affect tax avoidance, while sales growth and capital intensity have a positive effect on tax avoidance. Company size only strengthens the relationship between profitability and tax avoidance but does not moderate the effect of sales growth and capital intensity. This study provides theoretical implications for the development of agency theory and positive accounting theory, as well as practical implications for the formulation of tax supervision policies based on company characteristics in the consumer non-cyclicals sector.
Co-Authors Ani Kusbandiyah Anindita Maya Pratita Auliya, Zahra Firdaus Auliya Bima Cinintya Pratama Diah Ayu Lestari Dwi Winarni Eko Hariyanto Fitriati, Azmi Indriyani Indriyani Iwan Fakhruddin Novi Dirgantari Putri Dea Apriliana Selfia Ajeng Kinasih Putri Himawan Sri Wahyuni UMI SOLIKHAH