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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Global Financial Accounting Journal Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Ria Karina
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Aerospace Engineering Arts Economics, Econometrics & Finance Social Sciences Other

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The Effect Of Financial Distress And Audit Quality On Earnings Management Ria Karina
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Tujuan penelitian ini adalah untuk menganalisis hubungan antara kondisi keuangan perusahaan dan kualitas audit terhadap manajemen laba. Disamping itu, analisis perbedaan antara kondisi keuangan perusahaan yang baik dan buruk dilakukan dengan tujuan untuk mengetahui karakteristik perusahaan pada posisi keuangan masing-masing. Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Hasil penelitian menunjukkan adanya hubungan yang signifikan antara kondisi keuangan perusahaan dengan manajemen laba. Di sisi lain, variabel audit quality berbeda secara signifikan berdasarkan kondisi keuangan perusahaan. Hasil penelitian menunjukkan bahwa perusahaan yang mengalami kondisi keuangan buruk cenderung menggunakan auditor non-Big4.
Pengaruh Karakteristik CEO terhadap Penghindaran Pajak di Indonesia Ria Karina; Jeksen Jeksen
Global Financial Accounting Journal Vol 5 No 1 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4713

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik CEO terhadap penghindaran pajak di Indonesia. Variabel independen dalam penelitian ini adalah keahlian keuangan, umur direktur dan CEO tenure. Sedangkan variabel kontrol adalah ukuran perusahaan, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan. Sampel penelitian merupakan 378 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2015–2019. Metode pengambilan sampel menggunakan metode purposive sampling. Metode analisis data menggunakan metode regresi panel. Hasil penelitian ini menunjukkan bahwa keahlian keuangan berpengaruh signifikan negatif terhadap penghindaran pajak. Ukuran perusahaan berpengaruh signifikan positif terhadap penghidaran pajak. Umur direktur, CEO tenure, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak.
ANALYSIS OF FACTORS AFFECTING PROFIT MANAGEMENT IN INDONESIA Ria Karina; Annisya Taherah
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

Earnings management is a management action taken in relation to financial reporting that tries to benefit managers or management. The frequency of events makes creditors question the veracity of rumors that financial accounts contain information. This study tries to determine whether the debt-to-asset ratio, audit type, and audit partner are female. Negative net income, cash flow operational to assets versus earnings management, and return on assets. In order to process the data for this study, Eviews software was used to collect information from enterprises in the health sector, basic materials, non-cyclical consumers, energy, infrastructure, property, and real estate from 2017 to 2021. Test the descriptive statistics of a data before examining the regression panel data. The analysis's findings show that there is a relationship between the type of auditor and earnings management; however, the other factors, including female audit partners, firm size, debt-to-asset ratio, return on asset, cash flow operations to assets, and negative net income with management, claim there is no relationship. profit. This is due to the fact that the best audit a company can use will reduce the likelihood of earnings management by managers, but even though the company is large, using earnings management is still possible, and even though women are given more consideration, it is still possible to resolve earnings management. The incidence of earnings management cannot be reduced by the debt to asset ratio, which measures liquidity, or the return on assets, which measures profitability.
ANALISIS PENGARUH KEPERCAYAAN MASYARAKAT PADA PAJAK TERHADAP KEPATUHAN PAJAK DIMODERASI OLEH KEKUATAN OTORISASI PAJAK PEMERINTAH: STUDI KASUS PADA MAHASISWA DI KOTA BATAM Vionita, Vinny; Ria Karina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.356 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.867

Abstract

This study aims to determine the effect of trust and power variables on tax compliance. The dependent variable in this study is voluntary tax compliance and forced tax compliance. Trust as an independent variable and power as a moderating variable. The control variables in this study were age, education, gender. The survey was conducted by giving a questionnaire. Respondents who were used as samples were all students in Batam City. The questionnaire consists of 12 questions which are measured using a Likert scale. After collecting the respondents' results, the authors used SPSS software to test the data. From the test results it can be concluded that there are several variables that the authors examine have a significant influence. The results showed that the trust variable had a significant positive effect on voluntary tax compliance, then had a significant negative effect on taxpayer compliance. After including the interaction variable between trust and strength, it was found that the strength variable did not strengthen the effect of the trust relationship on voluntary tax compliance and enforced tax compliance.
Co-Authors Annisya Taherah Jeksen Jeksen Vionita, Vinny