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All Journal Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) IKRA-ITH ABDIMAS Journal of Economic, Management, Accounting and Technology (JEMATech) Ecopreneur.12 Jurnal Equity Journal of Contemporary Accounting SABDAMAS JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Educoretax Jurnal Pengabdian Kepada Masyarakat COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Business and Accounting Research Journal Jurnal Akuntansi dan Keuangan Indonesia International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Sosial dan Sains Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Jurnal Dinamika Akuntansi dan Bisnis (JDAB) PEDAMAS (Pengabdian Kepada Masyarakat) Veteran Economics, Management & Accounting Review Equity

Dianwicaksih Arieftiara

Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional Veteran Jakarta

Author-ID : 232229

Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 52 Documents Claim Missing Document

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Do Financial Reporting Quality and Corporate Governance Have Simultaneous Effect? Evidence from Indonesian Manufacturing Companies Dianwicaksih Arieftiara; Sidharta Utama
AKRUAL: JURNAL AKUNTANSI Vol 9 No 2: AKRUAL: Jurnal Akuntansi (April 2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n2.p168-185

Financial reporting reflects transparency of the firm and if it could not explain the changes in shareholders value in a timely manner; shareholders need additional monitoring mechanism. This study aims to investigate the effect of financial statements quality on corporate governance mechanism and to examine the simultaneous effect between both. This study uses earnings timelines as a proxy of financial reportings quality; proportion of independent board and board size as proxies of corporate governance mechanism. Using Two Stage Linear Regression (TSLS) and samples consist of manufacturing companies listed on Indonesian Stock Exchange (IDX) in 2015, this study finds that earnings timelines have significant influence on board size; earnings timelines and proportion of independent board have the simultaneous effect; however, it fails to document the simultaneous effect of earnings timelines and ownership concentration. This study is the first that investigates the simultaneous effects of financial reporting quality and corporate governance.

ANALISIS PENGARUH SIMULTAN ANTARA INVESTMENT OPPORTUNITY SET DENGAN MODAL KERJA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN Eni Wuryani; Dianwicaksih Arieftiara; Merliana Dwinda Yanthi
Ecopreneur.12 Vol 3, No 2 (2020): Oktober 2020
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v3i2.774

Penelitian ini bertujuan untuk menganalisis pengaruh simultan antara Investment Opportunity Set dan modal kerja, dan mengkaji dampaknya terhadap kinerja perusahaan. Dengan menggunakan perusahaan Â manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2012 hingga 2015, dan Two Stage Linear Regression (TSLS), penelitian ini menemukan bahwa Investment Opportunity Set mempengaruhi modal kerja, dan sebaliknya. Hasil ini berarti bahwa Investment Opportunity Set dan modal kerja berpengaruh secara simultan. Lebih lanjut, penelitian ini menemukan bahwa efek simultan berpengaruh positif terhadap kinerja perusahaan. Investment Opportunity Set yang mempertimbangkan pengaruh modal kerja secara empiris meningkatkan kinerja perusahaan. Namun, penelitian ini gagal untuk menunjukkan bahwa modal kerja, yang telah mempertimbangkan pengaruh Investment Opportunity Set, berpengaruh Â positif terhadap kinerja perusahaan. Penelitian ini adalah yang pertama menyelidiki efek simultan antara Investment Opportunity Set dan modal kerja, dan bagaimana hal itu mempengaruhi kinerja perusahaan. Kontribusi penelitian ini akan memberikan bukti empiris dari pengaruh Investment Opportunity Set Â pada modal kerja, dan sebaliknya, dan dampaknya terhadap kinerja perusahaan juga.

Valuation of Intrinsic Value of Construction Sector Stock Using Residual Income Model (RIM) and Dividend Discount Model (DDM) Dwi Yulianto; Sri Mulyantini; Dianwicaksih Arieftiara
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): 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.v4i3.2594

This study aims to determine and analyze the intrinsic value valuation, consistency and influence of the intrinsic value of the shares of construction sector companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample selection technique used in this study is full sampling and obtained as many as 12 companies with a total number of research samples is 48 samples. The data analysis technique used in this research is descriptive analysis using Microsoft Excel 2016 software and hypothesis testing was carried out using Panel Data Regression Analysis using E-Views version 9.0 software with a significance level of 5%. The results obtained in this study are (1) Based on the results of the consistency test carried out on the research sample using the Residual Income Model (RIM) and Dividend Discount Model (DDM) methods, the results of the consistency percentage are 47.92% consistent and 52.08 % inconsistent. (2) The intrinsic value of the shares calculated using the RIM method has no effect on the share price. (3) The intrinsic value of shares calculated using the DDM method has a positive and significant effect on stock prices.”

MENILIK PENGHINDARAN PAJAK DI PERUSAHAAN PERTAMBANGAN Dhinda Nuramalia; Dianwicaksih Arieftiara; Noegrahini Lastiningsih
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 2 (2021): Vol 7, No. 2 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i2.3697

ABSTRAKPenelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility, kepemilikan institusional, dan profitabilitas terhadap agresivitas pajak. Populasi pada penelitian ini adalah seluruh perseroan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016—2020 dan sampel penelitian dipilih menggunakan teknik purposive sampling. Analisis data penelitian menggunakan metode regresi linear berganda. Penelitian ini memberikan implikasi bahwa pada perusahaan pertambangan khususnya pada kurun waktu penelitan, aktivitas manajer terkait tanggung jawabnya terhadap lingkungan dan masyarakat tidak berorientasi pada pajak perusahaan, tetapi benar bermotifkan perhatian akan keberlanjutan operasional perusahaan (sustainability operation). Demikian pula pemilik yang berasal dari institusi melakukan pengawasan dan pengendalian manajer pada aspek strategis selain pajak perusahaan. Dari hasil riset ini terbukti pula bahwa profitabilitas perusahaan tidak menjadi hal yang dapat mendorong manajer melakukan aktivitas penghindaran pajak, terlebih pada saat masa pandemi sekarang ini banyak sekali insentif dan kebijakan yang dikeluarkan oleh Dirjen pajak untuk mendorong keberlangsungan ekonomi wajib pajak. ABSTRACTThis study is a quantitative study that aims to analyze the effect of the use of corporate social responsibility, institutional ownership, and profitability on tax aggressiveness. The population of this study were all mining companies listed on the Indonesia Stock Exchange in 2016-2020 and the research sample was selected using a purposive sampling technique. Analysis of research data using multiple linear regression method. This study shows that in mining companies, especially at the time of the study, activities related to environmental and community management are not related to corporate taxes, but are very beneficial for company operations. Likewise, owners who come from institutions that supervise and control managers in other strategic aspects besides corporate taxes. From the results of this study, it is also proven that company profitability is not something that can encourage managers to carry out tax avoidance activities, especially during the current pandemic, there are lots of incentives and policies issued by the Director General of Taxes to encourage the economic sustainability of taxpayers.

Pemberdayaan UKM yang Tergabung dalam Wanita Pengusaha Muslimah Indonesia (WPMI) Melalui Pembentukan Koperasi dan Pengembangan Website Retna Sari; Dianwicaksih Arieftiara; Masripah
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 1 No. 2 (2021): Vol.1 No.2, April 2021
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v1i2.126

Sektor UMKM terbukti menjadi penggerak perekonomian Indonesia, dan di Indonesia jumlah UMKM yang dimiliki dan dikelola oleh wanita terbilang sangat signifikan dan berperan besar dalam perumbuhan ekonomi. Wanita Pengusaha Muslimah Indonesia (WPMI) merupakan salah satu organisasi yang menjadi wadah UMKM yang dikelola oleh wanita yang tersebar di seluruh Indonesia. Berbagai permasalahan yang dihadapi oleh WPMI berdasarkan keluhan pada anggotanya adalah kesulitan permodalan ketika UMKM ingin mengembangkan usaha mereka. terbatasnya sumber daya sehingga timbul keinginan untuk bersinergi dalam hal yang konkrit, yaitu sebagai media berbagi sumber daya (resource sharing). Perlunya badan hukum agar UMKM mampu bersaing meningkatkan lingkup usaha dan mampu bersaing memperluas jangkauan klien/pelanggan, meningkatkan segmentasi pelanggan, misalnya perusahaan besar maupun instansi pemerintah. Perlunya ruang display bagi produk dan informasi semua yang bekenaan dengan kegiatan WPMI maupun seluruh UMKM binaan yang menarik dan luas jangkauannya berbasih teknologi informasi. Efisiensi produktifitas UMKM dalam merencanakan dan menghitung harga perolehan produk/harga pokok jasa, manajemen persediaan, pengelolaan keuangan dan pelaporan akuntansi sesuai dengan kebutuhan pajak serta pemenuhan kewajiban perpajakan UMKM. Solusi yang ditawarkan dalam kurun waktu 3 tahun adalah: pembentukan koperasi, pengembangan website dan berbagai sistem informasi yang mempermudah pengelolaan, pendampingan dalam hal pengelolaan keuangan dan perpajakan.

Mediation role of organizational citizenship behavior Work-Life Bal-ance, Job Embeddedness, and Turnover intention in Islamic Banking Iwan Kresna Setiadi; Dianwicaksih Arieftiara
International Business and Accounting Research Journal Vol 6, No 1 (2022): January 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This study is to analyze the mediating impact of organizational citizenship behavior, job embeddedness, and work-life balance on turnover intention. Samples were taken from as many as 300 respondents to employees in Islamic banking in DKI Jakarta, Banten, and West Java, Indonesia. The results of the study found that JE and WLB were strongly felt by having a positive effect on IT, as well as JE and WLB on organizational citizenship behavior. An assessment that results in a small OCB but still has an effect on IT. The new findings from this study can explain how OCB mediation is very important for employees who work in Islamic banking, IT has an impact on the continuity of the Islamic banking business during the COVID-19. Therefore, this research can make a big contribution, especially the WLB study can make employees have a good mood at home. Thus, for organizations during the COVID-19 pandemic, employees must feel comfortable and persist in any conditions. A good JE value will have an impact on the sincerity value of employees to work well, this is a positive thing that every organization can implement. Support for employees from the company through an interpersonal relationship approach discussing problems in their family and social life from the impact of COVID 19, is very important, which will strengthen every company organization to continue to run its business in the future.

Simultaneous Effect between Financial Reporting Aggressiveness and Tax Reporting Aggressiveness: The Impact on The Earnings Informativeness Intan Kurnia Suharti; Dianwicaksih Arieftiara
The Indonesian Journal of Accounting Research Vol 22, No 1 (2019): IJAR January 2019
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study aims to analyze the simultaneous effect between Financial Reporting Aggressiveness and Tax Reporting Aggressiveness. Moreover, this study aims to examine the impact of financial reporting aggressiveness (that had been influenced by the level of tax reporting aggressiveness) on the earnings informativeness. In addition, this study also aims to investigate the impact of tax reporting aggressiveness (that had been influenced by the level of financial reporting aggressiveness) on the earnings informativeness. Using TSLS method and sample consists of Indonesian listed manufacture companies for the period 2013 – 2016, this study found that the financial reporting aggressiveness and tax reporting aggressiveness have simultaneous effect. However, this study failed to demonstrates that the simultaneous effect between financial reporting aggressiveness and tax reporting aggressiveness have significant impact on earnings informativeness. There are two contributions expected from this study, first, it provides empirical evidence that financial reporting aggressiveness and tax reporting aggressiveness have simultaneously effect, since this study is the first that investigates this area. Second, this research also the first that focused on analyze the earnings informativeness impact of managers’ activity in financial reporting and tax reporting aggressiveness.

DAMPAK PENERAPAN PSAK 10 (REVISI 2010) MENGENAI PENGARUH PERUBAHAN KURS VALUTA ASING TERHADAP DAYA INFORMATIF LABA Arieftiara, Dianwicaksih; Yanthi, Merlyana Dwinda
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the consequences of the implementation of PSAK No. 10 (2010) regarding The Effect of Changes in Foreign Exchange Rates on the informativeness of earnings. Our research sample consists of companies listed on Indonesia Stock Exchange (IDX) from 2010 until 2013. Using panel least square linear regression, this study finds that the implementation of PSAK No. 10 (2010) improves the informativeness of earnings which is measured by Earnings Response Coefficient (ERC). This is the first study that investigates the impact of the implementation of PSAK No. 10 (2010) on ERC, therefore this study contributes on providing evidence of the impact of accounting standard revision implementation on capital market aspect.

INVESTORS REACT TO DISCLOSURE OF CARBON EMISSIONS AND ENVIRONMENTAL PERFORMANCE Sanggi Asyari; Dianwicaksih Arieftiara
International Journal of Contemporary Accounting Vol. 4 No. 1 (2022): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

The current industrial development makes economic activities have to utilize natural resources which causes the conversion of forest functions and the use of fossil energy. So with industrial growth, carbon and greenhouse gas emissions tend to increase as well. The purpose of this study was to determine the effect of disclosure of carbon emissions and environmental performance on investor reactions. The population used is manufacturing companies in the food and beverage industry sub-sector as well as the cement sub-sector listed on the Indonesia Stock Exchange in 2018, 2019, and 2020. The number of samples in this study was 48, using purposive sampling method and secondary data, namely annual reports. The analytical method used is multiple linear regression analysis. The results of the study show that the disclosure of carbon emissions has no effect on investor reactions. Meanwhile, environmental performance affects the reaction of investors.

INTENSITAS PENGHINDARAN PAJAK PADA PERUSAHAAN: DAMPAK CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE Arwaly Haifa Salsabila; Dianwicaksih Arieftiara; Ni Putu Eka Widiastuti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is examine the influence of Corporate Social Responsibility (CSR) and Corporate Governance (CG) with proxy institusional ownership and audit quality. In this research leverage and sales growth used as variabele control. The population of this research is sub-sector trade, service and investastation firms that listed in Indonesian Stock Exchange period 2016-2018. Sample selected by purposive sampling method with certain criteria and collected 172 data samples. Testing the hypothesis in this study used Multiple Linear Regression Analysis. The result of these test indicate that: there is no significant influence of corporate social responsibility on tax avoidance, institusional ownesrship there is a positive significant on tax avoidance, audit quality there is no significant on tax avoidance.

Co-Authors Andi Manggala Putra Andy Setiawan Anggraini, Sylvia Putri Arwaly Haifa Salsabila Athallah, Renzo Romero Danang Wijayanto Desmintari Dhinda Nuramalia Dwi Yulianto Eeng Ahman, Eeng Eni Wuryani Entar Sutisman Entar Sutisman Febriana, Hanin Ferry Irawan Husnah Nur Laela Ermaya Indri Fauziah Intan Kurnia Suharti Iwan Kresna Setiadi Jubaedah Nawir Lastiningsih, Noegrahini Manihuruk, Ricardo Samuel Mariana Mariana Mariana Marsahala, Yoseph Togu Masripah Masripah Merliana Dwinda Yanthi Merlyana Dwinda Yanthi Miftah, Munasiron Muhamad Nazril Setiawan Muhammad Rizky Ramadhan Nabby, Eyglus Nabil Rozan Ni Putu Eka Widiastuti Nina Ika Yuli Novianty Noegrahini Lastiningsih Pajrina Rizki Pradipta, Khairunissa Alika Pujiono Pujiono PUSPITA AKHADYA, DWI Rachmadienti, Ratih Rachmat, Daris Mujib Rahayu, Andini Dwi Rahmadhani, Fadilla Ramandani , Clarisa Diva Ratih Rachmadienti Ratna Hindria Ratna Hindria Dyah Pita Sari Retna Sari Rizki, Pajrina Sad Lingga Fitriana Sad Lingga Fitriana, Sad Lingga Salsabila, Arwaly Haifa Sangga Lelana , Samudra Sanggi Asyari Shinta Widyastuti Shinta Widyastuti, Shinta Sibuea, Ruri M Frista Sidharta Utama Soraya, Ayu Sheila Sri Mulyantini Wardhana, Muhammad Daffa Widyatuti, Shinta Wijayanto, Danang Tri YUDI NUR SUPRIADI Yunus Dwi Ruhiyat

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