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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi E-JURNAL AKUNTANSI
Siti Nafisah Azis
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Economics, Econometrics & Finance

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Tingkat Kecerdasan, Perilaku Belajar, dan Kompetensi Dosen dalam Peningkatan Pemahaman Akuntansi (Sarana Pendidikan sebagai Pemoderasi) Siti Nafisah Azis
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i2.2540

Abstract

This research examines the effect of the level intelligence (intellectual intelligence, emotional intelligence, and spiritual intelligence), learning behavior, and competence of lecturers on the level of accounting understanding with educational facilities as moderating variable. The research population was all students majoring in accounting at Politeknik Negeri Ujung Pandang. The sample selection used purposive sampling method that generates total sample of 73 students. This research used primary and secondary data were analyzed using moderation regression analysis with the difference absolute value test. The result of this research showed that intellectual intelligence had a negative effect on the level of accounting understanding. Emotional intelligence and learning behavior had a positive effect on the level of accounting understanding. Spiritual intelligence, competence of lecturers, and educational facilities had no effect on the level of accounting understanding. Educational facilities cannot moderate the effect of the level of intelligence, learning behavior, and competence of lecturer on the level of accounting understanding. Indicators of social skills, being flexible, and practical intelligence influence the level of accounting understanding. This research provides new evidence that educational facilities have not been able to make a real contribution in improving students’ understanding of accounting, both as a main and supporting factor. Keywords: level of intelligence; learning behaviour; competence of lecturer; educational facilities; level of accounting understanding
Tax Havens, Foreign Ownership, and Transfer Pricing: The Moderating Role of Good Corporate Governance Siti Nafisah Azis
E-Jurnal Akuntansi Vol 34 No 11 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p09

Abstract

This study investigates the influence of tax havens and foreign ownership on transfer pricing decisions, with a focus on the moderating role of good corporate governance. The research sample consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The purposive sampling method was employed, resulting in a sample size of 27 companies, or 108 observations. Data analysis was conducted using Moderated Regression Analysis (MRA). The findings reveal that both tax havens and foreign ownership positively influence transfer pricing decisions. Additionally, good corporate governance moderates the relationship between tax havens and transfer pricing decisions, but it does not moderate the relationship between foreign ownership and transfer pricing decisions. This study contributes to the academic discourse on international tax policies and transfer pricing regulations. It also advances contemporary management accounting theory by providing insights into the interplay between tax strategies, ownership structures, and corporate governance mechanisms in influencing transfer pricing decisions.
Pengaruh Technological Capital dan Spiritual Capital terhadap Kinerja Perusahaan Siti Nafisah Azis
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.3955

Abstract

Company investment in intangible assets in the form of intellectual capital such as technological capital and spiritual capital is still considered an alternative option in improving company performance. However, in the era of digital transformation and value-based management, these forms of capital are increasingly important for organizational sustainability and competitiveness. This study aims to determine the effect of technological capital and spiritual capital on company performance. The study employed a quantitative research approach, involving 37 employees as selected respondents. The data used were primary data collected through a structured questionnaire developed to measure each variable in the study. The data were processed using SmartPLS 4 to evaluate validity and reliability, and to analyze the structural relationships between the variables. The results of this study indicate that technological capital has a positive and significant effect on company performance, and spiritual capital also has a positive and significant effect on company performance. These findings provide empirical evidence that increasing investment in technological capital and spiritual capital can enhance company performance, both financially and non-financially.
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