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All Journal Jurnal Akuntansi dan Perpajakan Abdimisi Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Setiyorini, Wahyu
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Leverage, Risiko Perusahaan Dan Kepemilikan Institusional Terhadap Tindakan Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur Sektor Logam yang Terdaftar BEI Tahun 2014-2018) Romadona, Rahadian; Setiyorini, Wahyu
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Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (842.706 KB) | DOI: 10.26905/bj.v2i1.4307

Abstract

This study aims to analyze and obtain empirical evidence about the effect of leverage, company risk, and institutional ownership on tax avoidance. The sample of this research is the metal sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The number of samples in this study were 18 companies with 5-year observations obtained by the purposive sampling method. The method of analysis of this research uses the Multiple Regression Model. The results of this study indicate that leverage, company risk and institutional ownership significantly influence tax avoidance. Keywords: Leverage, company risk, institutional ownership, Tax avoidance.
Detecting Fraudulent in Financial Statements Using Fraud Pentagon: Analysis of Banking Companies in Indonesia and Thailand Putri, Maya Eky Antoko; Setiyorini, Wahyu
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.15075

Abstract

This study aims to analyze the effect of fraud pentagon theory on detecting fraudulent financial statements. Fraud pentagon theory consist of five variables namely pressure, opportunity, rationalization, capability, and arrogance. The sample is banking companies listed on Indonesian and Thailand Stock Exchange  with a total of 174 samples companies. The observation period is 3 years during 2020-2022 period. The analysis technique is logistic regression analysis. The results of the analysis in Indonesian banking companies show that only variable capability has significant effect on fraudulent financial statements, while other variables namely pressure, opportunity, rationalization, and arrogance have no significant effect on fraudulent financial statements. The results of the analysis in Thailand banking companies show that only variable pressure has significant effect on fraudulent financial statements, while other variables namely opportunity, rationalization, capability, and arrogance have no significant effect on fraudulent financial statements.
Strengthening Collaboration Networks: Building an Innovation Ecosystem for MSMEs in the Start Up Era Oktavianna, Rakhmawati; Taha, Roshaiza; Icih, Icih; Kohar, Abdul; Lestari, Baiq Anggun Hilendri; Setiyorini, Wahyu; Hendrayanti, Silvia; Pratama, Aryan Agus; Effriyanti, Effriyanti; Sugiyarti, Listya
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v5i2.44548

Abstract

Innovation has so far been studied mainly in high-tech companies, but MSMEs are no less able to innovate in their businesses. MSMEs carry out innovations, especially those related to the market, such as meeting customer demands or competing with competitors. Their biggest challenge in innovating is selling variations that are easy to imitate because competitors are very quick to imitate. However, MSMEs must remain focused on innovation, one way is by collaborating to improve their business. At the community service held on Thursday 2 May 2024, together with several universities both from within and outside the country, we lecturers provided knowledge on how MSMEs can improve their businesses through collaboration. The MSMEs who attended were also able to share what obstacles they had faced so far. In the future, it is hoped that this service to the community will continue and be sustainable. Abstrak Inovasi selama ini telah banyak dipelajari terutama di perusahaan-perusahaan teknologi tinggi, namun Usaha Mikro, Kecil, dan Menengah (UMKM) juga tidak kalah mampu untuk berinovasi dalam bisnis mereka. UMKM melakukan inovasi, terutama yang berkaitan dengan pasar, seperti memenuhi permintaan pelanggan atau bersaing dengan kompetitor. Tantangan terbesar mereka dalam berinovasi adalah menjual variasi yang mudah ditiru karena kompetitor sangat cepat menirunya. Namun, UMKM harus tetap fokus pada inovasi, salah satu cara adalah dengan berkolaborasi untuk meningkatkan bisnis mereka. Pada kegiatan pengabdian masyarakat yang dilaksanakan pada hari Kamis, 2 Mei 2024, bersama dengan beberapa universitas baik dari dalam maupun luar negeri, kami para dosen memberikan pengetahuan tentang bagaimana UMKM dapat meningkatkan bisnis mereka melalui kolaborasi. UMKM yang hadir juga dapat berbagi kendala yang mereka hadapi sejauh ini. Di masa depan, diharapkan pengabdian kepada masyarakat ini dapat berlanjut dan berkelanjutan. Kata Kunci: Memperkuat Kolaborasi, Ekosistem Inovasi, dan Era Start-Up.
Co-Authors Abdul Kohar Aryan Agus Pratama Effriyanti, Effriyanti Icih, Icih Lestari, Baiq Anggun Hilendri Oktavianna, Rakhmawati Putri, Maya Eky Antoko Romadona, Rahadian Silvia Hendrayanti Sugiyarti, Listya Taha, Roshaiza