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All Journal Akuntansi Krida Wacana Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Jurnal ASET (Akuntansi Riset) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Inovasi: Jurnal Ilmiah Ilmu Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Mattawang: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Trisakti Jurnal Akuntansi dan Keuangan Indonesia JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting Jurnal Akuntansi Trisakti EBID:Ekonomi Bisnis Digital El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Journal of Ekonomics, Finance, and Management Studies
Idrianita Anis
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Manajemen Laba dalam Penawaran Saham Perdana Studi Kasus Bursa Efek Jakarta Anis, Idrianita; Dewi, Lilyani Kusuma
Akuntansi Krida Wacana vol. 5 no. 2 Mei 2005
Publisher : Akuntansi Krida Wacana

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PENGARUH PENGUNGKAPAN CSR TERHADAP PELAPORAN PAJAK AGRESIF, DAN PENGARUHNYA TERHADAP RETURN SAHAM Anis, Idrianita
Jurnal ASET (Akuntansi Riset) Vol 9, No 1 (2017): Jurnal Aset (Akuntansi Riset). Januari-Juni 2017
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v9i1.5258

Abstract

Abstract. This study examine the association between Corporate Sosial Responsibility (CSR), corporate tax-aggressiveness and stock return. It also examine moderating effect of the effectiveness of audit committee as corporate governance mechanism to the association of CSR disclosure to corporate tax-aggressiveness. Examination conducted on 173 firm-years that were selected by purposive sampling method from manufacturing firm listed at IDX from 2011-2013. By measuring the corporate tax-  aggressiveness through 4 measures: Effective Tax Rates (ETR), Cash-ETR, Book-Tax Difference (BTD), Abnormal-BTD, the result showed that CSR disclosure weakly effected corporate tax agresiveness. Study found CSR disclosure negatively effected Cash-ETR, and there were no significant effect to other three measure ETR, BTD and AB_BTD. The result shown there were no significant effect of audit committee effectiveness to corporate tax aggressiveness. The result also showed that there were no significant effect of CSR disclosure and audit committee effectiveness to stock return, but corporate tax agresive information have  significant influence to stock return. Keywords: corporate social responsibility; effective taxes rates; cash effective taxes rate; book-taxes difference; abnormal book-taxes difference and stock returnAbstrak. Studi ini menguji hubungan antara pengungkapan Corporate Social Responsibility (CSR) dan pelaporan pajak agresif dan return saham. Studi juga menguji pengaruh moderasi dari variabel efektifitas komite audit sebagai mekanisme corporate governance dalam hubungan pengungkapan CSR terhadap pelaporan pajak agresif. Pengujian dilakukan menggunakan sampel  yang dipilih menggunakan metode purposive sampling, dari perusahaan manfaktur terdaftar di Bursa Efek Indonesia dari 2011-2013. Dengan menggunakan pengukuran pajak agresif 4 ukuran yaitu: Effective Tax Rates (ETR); Cash-ETR;  Book-Tax Difference (BTD); Abnormal-BTD;hasil menunjukkan hasil pengungkapan CSR berpengaruhi pelaporan pajak agresif dengan pengaruh yang lemah. Secara spesifik pengungkapan CSR bepengaruh negative terhadap Cash-ETR dan tidak terdapat pengaruh signifikan terhadap ketiga pengukuran pajak agresif yang lainnya yaitu ETR, BTD dan AB_BTD. Hasil menunjukan tidak terdapat pengaruh signifikan antara pengungkapan CSR dan efektifitas komite audit terhadap return saham, namun informasi pelaporan pajak agresif memiliki pengaruh signifikan terhadap return saham.Kata Kunci: tanggung jawab sosial perusahaan, tarif pajak yang efektif; tarif pajak tunai yang efektif; perbedaan buku pajak; buku pajak abnormal.
Manajemen Laba dalam Penawaran Saham Perdana Studi Kasus Bursa Efek Jakarta Idrianita Anis; Lilyani Kusuma Dewi
Jurnal Akuntansi vol. 5 no. 2 Mei 2005
Publisher : Jurnal Akuntansi

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Corporate Environmental Responsibility, Growth and Life Cycle of Cash Holding Andi Aditya Hardinto; Juniati Gunawan; Idrianita Anis
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4862

Abstract

This writing examines the effect of environmental responsibility, growth and company life cycle on cash holding – In this study, the use of secondary data in the form of annual report of manufacturing companies obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id), a sustainability report that can be obtained through the company's website and GRI-Database during the 2018-2020 period with a total sample of 195 samples. The results of multiple linear regression analysis can be concluded, that environmental responsibility affect cash holding negatively, growth has a positive influence direction on cash holding and the Company's life cycle in the stagnant stage has a positive effect on cash holding.
Family Ownership and Political Costs on Manufacturing Company Performance in Indonesia 2016-2020 Akbar Evandio; Juniati Gunawan; Idrianita Anis
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4616

Abstract

The issue of family proprietorship and political expenses on the presentation of assembling organizations is a fascinating conversation to study. This sort of study is quantitative exploration. The independent factors in this study incorporate family proprietorship and political expenses, while the dependent variable is organization performance. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results show that family ownership has a positive influence on company performance and political costs have a negative effect on company performance. Simultaneously, family ownership and political costs have a significant affect company performance with the commitment of R2 worth of 22.10%.
ANALISIS PRICE BOOK VALUE RATIO SEBAGAI KEPUTUSAN INVESTASI : Penelitian Pada Bursa Efek Jakarta Idrianita Anis
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 1 (2004): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1283.808 KB) | DOI: 10.25105/mraai.v4i1.1814

Abstract

PBV ratio can be used as at tool in fundamental analysis in determining of Investing strategy. Analysis of PBV ratio can help the investor to predict returns of an investment. This research is aimed to explore how PBV ratio relate to stock return, and how PBV ratio relate to fundamental factor of the company. Result of the research find that stocksthat is experienced undervalued will get higher returns and the stocks that is experienced overvalued will get lower retums.This research also analysed the fundamental factors that am predicted to have influence to PBV ratio. They are dividen policy (payout ratio), risk (beta), growth prospect (PAT-growth and EPS-growth) and profitability (ROE). None of these fac-tors that is consistently and significantly has influence to the PBV ratio.The research find that there is negative correlation between PBV ratio and stock return, that is consistent to the research held in many countries.Keywords: PBV ratio, fundamental analysis,investment strategy
Contingent Factors that Influence the Accounting Information System Quality and Environmental Management Accounting Adoption among Companies in Indonesia Aulia Tri Utama; Idrianita Anis; Juniati Gunawan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6201

Abstract

Environmental management accounting has received increasing interest in recent years. However, despite increasing interest, reference concerning the current state of environmental management accounting development remain scarce. The objective of the research presented here is to extend current knowledge by investigating whether accounting information system design could be used to develop a greater understanding of environmental management accounting use by Indonesian organisations. A research framework was developed from contingency theory to identify the circumstances under which organisations were more likely to develop a sophisticated accounting information system design and ultimately to investigate its impact to environmental management accounting activities. In order to test this framework, a web-based survey of Indonesian accountants in business was conducted. This research exploits the quantitative research methodology to understand the relationship between contingent factors, which are firm size, firm age, organizational structure, uncertainty environment, and manager profile that influence accounting information system design and environmental management accouting practice among various companies in Indonesia. The survey was conducted on companies located in Jabodetabek area. 100 questionnaires were received from various companies and the finding highlights that the firm age, environment uncertainty, and manager experience significantly affect accounting information system quality and environmental management accounting practice. In light of the results, it would also be valuable to employ qualitative research methods and attempt to develop a deeper understanding as to why such lack of engagement is the case.
Manajemen Laba dalam Penawaran Saham Perdana Studi Kasus Bursa Efek Jakarta Idrianita Anis; Lilyani Kusuma Dewi
Jurnal Akuntansi vol. 5 no. 2 Mei 2005
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v5i2.641

Abstract

Praktik ESG terhadap Profitabilitas Perusahaan dengan Kepemimpinan berkelanjutan sebagai Variabel Moderasi Ksatrya Swarga Putera Farihadhy; Idrianita Anis
Journal of Management and Bussines (JOMB) Vol 6 No 3 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i3.8941

Abstract

This research aims to examine the impact of ESG (environmental, social and governance) practices on company profitability and the moderating role of sustainable leadership in this influence. Data was obtained from 51 different companies with a total of 357 samples using purposive sampling techniques. Analysis was carried out using Eviews 12 and multiple linear regression methods and moderated regression analysis (MRA). The results of the analysis show that ESG practices as a whole have a significant positive impact on company profitability. However, when broken down, sustainability intentions have an insignificant negative impact, while sustainability integration and implementation have an insignificant positive impact on profitability. Additionally, sustainable leadership moderates the impact of ESG practices on profitability, turning the impact into an insignificant negative. In conclusion, the importance of ESG practices and the important role of leadership in strengthening their impact on company profitability. Keywords: Sustainable Leadership, Profitability, ESG Practices
THE CONTINGENT-FIT OF CONTEXTUAL FACTORS, SUSTAINABILITY INNOVATION AND UNIT BUSINESS PERFORMANCE: A RESEARCH MODEL AND EMPIRICAL EVIDENCE Anis, Idrianita; Elvia Rosantina Shauki
International Journal of Contemporary Accounting Vol. 5 No. 1 (2023): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i1.16773

Abstract

This study aims to analyses the effect of contingent-fit between organizational contextual factors and sustainability innovation on business unit performance. This study also analyzes the contingent-fit moderating role on the relationship between innovation capability and business unit performance of unit business banking institutions in Indonesia. This study uses contingency theory as a modern system approach in measuring contingent fit. It uses a cross-sectional survey and 75 (seventy-five) items questinaire and 306 credit officers as respondents. The result shows that the contingent fit positively affects business unit performance. It plays a moderating role in the relationship between innovation capability and performance, indicated by decreasing magnitude difference in the performance of business units with high and low innovation capability. This uniqueness of the study is on the construction of the contingent-fit and the innovation capability based on knowledge sharing and utilizing new knowledge, method, and technology. This study gives practical and social implication to unit business of banking institutions.
Co-Authors Adrianto, Rei Afiyah, Yayah Sholehatul Agustina, Enica Akbar Evandio Amalina, Nurhafifah Andi Aditya Hardinto Andi, Andi Nurlailiah Hamdiyani Aulia Tri Utama Avrilia, Vera Avrillia, Vera Dameuli, Monica Dewi, R. Rosiyana Fabiola, Livia Faizal, Amir Hadiatmojo, Desian Hartini Herawati, Vinola Jayawarsa, A.A. Ketut Juniati Gunawan, Juniati Ksatrya Swarga Putera Farihadhy Kushariani, Ati Lilyani Kusuma Dewi Melani, Rafika Pangestu, Prima Rinny Raya, Indra Regina Jansen Arsjah Savira, Marsha Putri Septian, Roy Septiana, Silvina Shauki, Elvia Rosantina Syifa Muhila Azra Aisyah Yanti, Harti Budi