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PENGARUH PENGUNGKAPAN DIMENSI CSR TERHADAP KINERJA KEUANGAN DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA PERBANKAN DI BEI DAN MSE TAHUN 2017-2019 Nurfitriani Nurfitriani; Mukhzarudfa Mukhzarudfa; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 6 No. 3 (2021): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v6i3.16113

Penelitian ini bertujuan untuk mengetahui pengaruh dimensi ekonomi CSR, sosial dan lingkungan terhadap kinerja keuangan dan dampaknya terhadap nilai perusahaan pada perbankan di Bursa Efek Indonesia (BEI) dan Malaysia Stock Exchange (MSE) tahun 2017-2019. Populasi penelitian ini adalah perbankan di BEI dan MSE. Teknik pengambilan sampel menggunakan purposive sampling yaitu sebanyak 30 untuk perbankan di BEI dan 27 untuk perbankan di MSE. Teknik analisa yang digunakan adalah analisis jalur dan uji beda dengan bantuan program SPSS 23. Hasil penelitian menunjukan bahwa secara parsial dimensi ekonomi CSR dan lingkungan berpengaruh terhadap kinerja keuangan pada perbankan di BEI sedangkan dimensi lingkungan berpengaruh terhadap kinerja keuangan pada perbankan MSE. Kemudian hasil parsial dimensi ekonomi CSR dan sosial tidak berpengaruh terhadap nilai perusahaan baik pada perbankan di BEI maupun MSE, sedangkan dimensi lingkungan berpengaruh terhadap nilai perusahaan pada perbankan di MSE. Hasil secara simultan menunjukan CSR seluruh dimensi tidak berpengaruh terhadap kinerja keuangan dan nilai perusahaan pada perbankan di BEI sedangkan CSR seluruh dimensi berpengaruh terhadap kinerja keuangan dan nilai perusahaan pada perbankan MSE. Kinerja keuangan berpengaruh terhadap nilai perusahaan baik pada perbankan di BEI maupun MSE. Hasil uji intervening menunjukan bahwa dimensi ekonomi CSR, sosial dan lingkungan berpengaruh terhadap nilai perusahaan melalui kinerja keuangan baik pada perbankan di BEI maupun MSE. Hasil uji beda menunjukan bahwa dimensi ekonomi CSR, kinerja keuangan serta nilai perusahaan berbeda antara perbankan di BEI dan MSE, sedangkan dimensi sosial CSR dan lingkungan, tidak berbeda antara perbankan di BEI dan MSE Kata Kunci: Dimensi Ekonomi CSR, Dimensi Sosial CSR, Dimensi Lingkungan CSR, Kinerja Keuangan, Dan Nilai Perusahaan.

PENGARUH SELF ASSESSMENT SYSTEM DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK MELALUI TAX EVASION (Studi Kasus Pada Wajib Pajak di KPP Pratama Rengat) NURFITRIANI, NURFITRIANI; RIFAYANI, DESIYANTI; TRIWAHYUNI, NADIA; ALQORNI, NISA; NURAINI, NURAINI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 2 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i2.3078

This research aims to assess the influence of the self-assessment system and tax information technology on tax compliance through tax evasion. The sample used is taxpayers registered at the Rengat KPP in Prov. Riau as many as 105 respondents. The type of data used is primary data by distributing questionnaires. The data analysis tool used is SEM with the help of PLS Ver. 3. The results of this research show that the direct relationship between the self-assessment system and tax information technology has no effect on tax compliance. However, the self-assessment system and tax information technology have an influence on tax evasion. In an indirect relationship (intervening), the results show that tax evasion mediates the influence of the self-assessment system on tax compliance, while tax evasion cannot mediate the influence of tax information technology on tax compliance

PENGARUH PENERAPAN ETIKA TERHADAP PENINGKATAN PROFESIONALISME AKUNTAN PUBLIK PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU Rifayani, Desiyanti; Triwahyuni, Nadia; Nurfitriani, Nurfitriani
Ensiklopedia of Journal Vol 6, No 4 (2024): Vol. 6 No. 4 Edisi 2 Juli 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i4.2502

Empirically, this research aims to examine the effect of implementing ethical rules in increasing the professionalism of public accountants. This research was conducted at 8 Public Accounting Firms in Pekanbaru. It was conducted by distributing 66 questionnaires. The analytical tool used in this research was multiple regression. Based on the data analysis and discussion, the results of this research showed that the application of independence, integrity and objectivity, the application of responsibility to colleagues, and the application of other responsibilities and practices have an effect in increasing the professionalism of public accountants. On the other hand, the application of responsibility to clients has no significant effect in increasing professionalism of public accountants at public accounting firms in Pekanbaru. Keywords: independence, objectivity, integrity, responsibility, profesionalism.

Analisis perbandingan kinerja keuangan bank syariah dan bank konvensional pada masa pandemi covid-19 Handayani, R. Sri; Nurfitriani, Nurfitriani
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243829

The Covid-19 pandemic has an impact on the banking sector which affects financial performance, because financing is not running smoothly due to debtor arrears due to many people losing their jobs and having difficulty paying financing. The research aims to determine the differences in the financial performance of Islamic banks and conventional banks during the Covid-19 pandemic. This research also uses qualitative research with comparative descriptive objectives. The sample in this study consists of Shariah and conventional banks registered with the Financial Services Authority in 2020, totaling 62 banks, comprising 12 Shariah banks and 50 conventional banks. The analysis technique used is a difference test through independent sample t-test. The research results indicate that there is no difference in the financial performance of both Islamic and conventional banks. Financial performance, as assessed by CAR, NPL/NPF, and FDR/LDR ratios, still falls within the safe category, where banks can meet capital needs, maintain asset quality, and ensure bank liquidity during the Covid-19 pandemic. However, both Shariah and conventional banks have not been able to meet the BOPO and ROA ratio limits due to a decrease in bank income during the Covid-19 pandemic.

PENGARUH JUMLAH PENDUDUK, DANA BAGI HASIL, DAN TOTAL BELANJA DAERAH TERHADAP INDEKS KESULITAN SOSIAL DI KOTA PEKANBARU HAMID, M; NURFITRIANI, NURFITRIANI; SILKFAN, RARA; ADIMAN, RAJA MULTI KONVOKESEN
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4622

This study aims to analyze the effect of population, Revenue Sharing Fund (DBH), and total regional expenditure on the Social Difficulty Index (IKS) in Pekanbaru City during 2015–2023. Using an explanatory quantitative approach and multiple linear regression, the results show that partially, the population and total regional expenditure have a significant negative effect on the IKS, while DBH has a negative but insignificant effect. Simultaneously, these three variables explain 91% of the variation in IKS. These findings confirm that effective regional expenditure expansion and population growth accompanied by strong economic growth can reduce social difficulties, whereas optimization of DBH utilization still requires improvement.

TRANSFORMASI INDUSTRI 4.0 SEBAGAI VARIABEL MEDIATOR: ANALISIS DAMPAK KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN ADIMAN, RAJA MULTI KONVOKESEN; SILKFAN, RARA; NURFITRIANI, NURFITRIANI; HAMID, M; AZWIR, MAHARANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4627

This research examines the mediating effect of Industry 4.0 adoption on the relationship between independent commissioners, institutional ownership, and corporate performance, as measured by Earnings per Share (EPS), in manufacturing firms listed on the Indonesia Stock Exchange from 2016 to 2023. In the context of rapid digital transformation, companies are increasingly required to integrate sophisticated technologies, including automation and data analytics, into their operations. Independent commissioners are expected to enhance oversight and ensure that technological initiatives comply with regulatory and ethical frameworks, while institutional investors can reinforce managerial discipline and support long-term innovation. The study incorporates firm size (logarithm of assets) and leverage ratios (DAR and DER) as control variables to assess their impact comprehensively. Employing multiple regression analysis, the findings provide empirical evidence that both independent commissioners and institutional shareholders influence corporate performance not only directly but also indirectly through digital transformation. The results highlight the strategic importance of governance structures and technology adoption for achieving sustainable financial performance in the Industry 4.0 era.

Analisis perbandingan kinerja keuangan bank syariah dan bank konvensional pada masa pandemi covid-19 R. Sri Handayani; Nurfitriani Nurfitriani
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243829

The Covid-19 pandemic has an impact on the banking sector which affects financial performance, because financing is not running smoothly due to debtor arrears due to many people losing their jobs and having difficulty paying financing. The research aims to determine the differences in the financial performance of Islamic banks and conventional banks during the Covid-19 pandemic. This research also uses qualitative research with comparative descriptive objectives. The sample in this study consists of Shariah and conventional banks registered with the Financial Services Authority in 2020, totaling 62 banks, comprising 12 Shariah banks and 50 conventional banks. The analysis technique used is a difference test through independent sample t-test. The research results indicate that there is no difference in the financial performance of both Islamic and conventional banks. Financial performance, as assessed by CAR, NPL/NPF, and FDR/LDR ratios, still falls within the safe category, where banks can meet capital needs, maintain asset quality, and ensure bank liquidity during the Covid-19 pandemic. However, both Shariah and conventional banks have not been able to meet the BOPO and ROA ratio limits due to a decrease in bank income during the Covid-19 pandemic.

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