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Pengaruh Perencanaan Pajak Dan Karakteristik Keuangan Lainnya Terhadap Nilai Perusahaan Putri Lisa; Aan Marlinah
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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The purpose of this study is to analyse the effect of tax planning and other financial characteristics on firm value at non-financial sectors in Indonesia Stock Exchange. The object of this research are non-financial company in Indonesia Stock Exchange during 2017-2019. The sample of this research are 122 non-financial companies with total 366 data were used in this research based on the criteria and took a sample by purposive sampling method. The result shows that return on asset and debt to asset has significant effect to Firm Value and other independen variable such as tax planning, current ratio, firm size, dividen payout ratio, audit quality and growth do not have effect on firm value

Pemahaman Modul dan Implementasi Transaksi Akuntansi Pada Software PT. Hashmicro Solusi Indonesia Sandra Dwina Wulandary; Arwina Karmudiandri; Aan Marlinah; Astrid Rudyanto
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 2 No 1 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i1.1872

The internship process at PT Hashmicro Solusi Indonesia which is carried out through MBKM activities can create flexible learning in higher education. Internship program activities can also build an innovative learning culture and provide the knowledge and skills needed by students in facing the competitive world of work in accordance with the times, technological advances, and societal dynamics. The internship program activities carried out at PT Hashmicro Solusi Indonesia's Accounting Specialist division are focused on carrying out activities to understand Hashmicro's ERP modules related to accounting and financial reports, handling client issues, conducting meetings with clients related to discussing issues, analyzing the implementation of transactions related to accounting on Hashmicro ERP Software, making work reports in PDF document form on accounting transaction work practices, and presenting work results to mentors on accounting transaction work practices. Internship program activities produce several things such as knowledge, attitudes, general skills, and special skills. Knowledge of software such as functions, usability, and how to operate menus and submenus. Attitudes acquired regarding how to serve and deal with clients properly and correctly. General skills in terms of being able to work with teams, being able to think critically, and solving problems quickly and precisely. As well as special skills obtained such as being able to understand client accounting transactions and provide the desired output from the client from the Hashmicro ERP software.

FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI Rojwaa Taqiyah Zahro; Aan Marlinah; Dicky Supriatna
E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v2i4.1843

The objective of this research is to obtain empirical evidence about the influence of leverage, firm size, managerial ownership, size of board commissioners, profitability, financial distress and litigation risk as independent variables to accounting conservatism as dependent variables. This research used companies listed in nonfinancial companies sector in the Indonesian Stock Exchange from 2019 until 2021. 110 companies meet the criteria by using a purposive sampling method and using 330 data. This research uses multiple regression methods for data analysis. The result shows that leverage,firm size, managerial ownership, size of board commissioners, profitability, financial distress and litigation risk have no influence to accounting conservatism principle in the company.

PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Tania Larissa Ramadhanti; Aan Marlinah
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2116

This research was conducted to obtain empirical evidence regarding the influence of the independent variables on the dependent variable. The independent variables used in this study are institutional ownership, independent commissioners, audit committees, audit quality, profitability and sales growth. While the dependent variable in this study is tax avoidance. This research is a quantitative research that uses secondary data sources obtained from the company's financial statements. The research object used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling with 6 research sample criteria that had been determined so that a total sample of 73 companies or 219 research data was obtained. This study uses multiple regression methods to analyze the data. The results of this study indicate that the audit committee variable (KOM) has a positive influence on the Effective Tax Rate (ETR) or a negative effect on tax avoidance and the profitability variable (ROA) has a negative influence on the Effective Tax Rate (ETR) or a positive effect on tax avoidance. Meanwhile, institutional ownership, independent commissioners, audit quality, and sales growth variables have no effect on tax avoidance.

Pengaruh Rasio Keuangan, Komite Audit, dan Tata Kelola Perusahaan terhadap Financial Distress Hanny Hanny; Aan Marlinah
Media Bisnis Vol 15 No 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.2102

The purpose of this study is to obtain empirical evidence about the influence of leverage, liquidity, profitability, sales growth, operating capacity, proportion of independent commissioners, size of audit committee, managerial ownership and frequency of audit committee meetings as independent variables on financial distress as dependent variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The study used purposive sampling with total 63 companies and 189 research data. This study uses multiple regression methods to examine variables that affect financial distress measured using the Altman Z-score. The results of this study indicate that Profitability, Operating Capacity, Proportion of Independent Commissioners, and Managerial Ownership have an influence on Financial Distress. While, Leverage, Liquidity, Sales growth, Size of Audit Committee, and Frequency of Audit Committee Meetings have no effect on Financial Distress.

Pengaruh Rasio Keuangan, Komite Audit, dan Tata Kelola Perusahaan terhadap Financial Distress Hanny Hanny; Aan Marlinah
Media Bisnis Vol. 15 No. 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.2102

The purpose of this study is to obtain empirical evidence about the influence of leverage, liquidity, profitability, sales growth, operating capacity, proportion of independent commissioners, size of audit committee, managerial ownership and frequency of audit committee meetings as independent variables on financial distress as dependent variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The study used purposive sampling with total 63 companies and 189 research data. This study uses multiple regression methods to examine variables that affect financial distress measured using the Altman Z-score. The results of this study indicate that Profitability, Operating Capacity, Proportion of Independent Commissioners, and Managerial Ownership have an influence on Financial Distress. While, Leverage, Liquidity, Sales growth, Size of Audit Committee, and Frequency of Audit Committee Meetings have no effect on Financial Distress.

Pemahaman Modul dan Implementasi Transaksi Akuntansi Pada Software PT. Hashmicro Solusi Indonesia Wulandary, Sandra Dwina; Karmudiandri, Arwina; Marlinah, Aan; Rudyanto, Astrid
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 2 No. 1 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i1.1872

The internship process at PT Hashmicro Solusi Indonesia which is carried out through MBKM activities can create flexible learning in higher education. Internship program activities can also build an innovative learning culture and provide the knowledge and skills needed by students in facing the competitive world of work in accordance with the times, technological advances, and societal dynamics. The internship program activities carried out at PT Hashmicro Solusi Indonesia's Accounting Specialist division are focused on carrying out activities to understand Hashmicro's ERP modules related to accounting and financial reports, handling client issues, conducting meetings with clients related to discussing issues, analyzing the implementation of transactions related to accounting on Hashmicro ERP Software, making work reports in PDF document form on accounting transaction work practices, and presenting work results to mentors on accounting transaction work practices. Internship program activities produce several things such as knowledge, attitudes, general skills, and special skills. Knowledge of software such as functions, usability, and how to operate menus and submenus. Attitudes acquired regarding how to serve and deal with clients properly and correctly. General skills in terms of being able to work with teams, being able to think critically, and solving problems quickly and precisely. As well as special skills obtained such as being able to understand client accounting transactions and provide the desired output from the client from the Hashmicro ERP software.

PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Ramadhanti, Tania Larissa; Marlinah, Aan
E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2116

This research was conducted to obtain empirical evidence regarding the influence of the independent variables on the dependent variable. The independent variables used in this study are institutional ownership, independent commissioners, audit committees, audit quality, profitability and sales growth. While the dependent variable in this study is tax avoidance. This research is a quantitative research that uses secondary data sources obtained from the company's financial statements. The research object used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling with 6 research sample criteria that had been determined so that a total sample of 73 companies or 219 research data was obtained. This study uses multiple regression methods to analyze the data. The results of this study indicate that the audit committee variable (KOM) has a positive influence on the Effective Tax Rate (ETR) or a negative effect on tax avoidance and the profitability variable (ROA) has a negative influence on the Effective Tax Rate (ETR) or a positive effect on tax avoidance. Meanwhile, institutional ownership, independent commissioners, audit quality, and sales growth variables have no effect on tax avoidance.

ANALISIS PENTAGON FRAUD THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Chan, Michelle; Marlinah, Aan
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2264

Financial statement fraud is rare in Indonesia. However, when this happens, it can cause a very large loss. The purpose of this research is to examine cases of financial statement fraud in Indonesia through the influence of pentagon fraud as a trigger factor for fraud in financial statements.The population used in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The sampling method used was purposive sampling technique with a sample of 71 companies representing each manufacturing sub-sector. This study uses a logistic regression model.The research method for measuring fraudulent financial reporting uses the F-Score model. This study uses the variable financial statement fraud as the dependent variable. Based on the results of the analysis in this study, it can be concluded that financial targets, financial stability, effective monitoring, nature of industry, changing public accounting firms, changes of directors, and frequent number of CEO's pictures have no effect on fraudulent financial statements. Kecurangan laporan keuangan jarang terjadi di Indonesia. Namun, ketika terjadi dapat menimbulkan dampak kerugian yang sangat besar. Tujuan penelitian ini adalah untuk mengkaji kasus kecurangan laporan keuangan di Indonesia melalui pengaruh pentagon fraud sebagai pemicu faktor kecurangan dalam laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2019-2021. Metode pengambilan sampel yang digunakan adalah teknik purposive sampling dengan sampel penelitian sebanyak 71 perusahaan yang mewakili masing-masing subsektor manufaktur. Penelitian ini menggunakan model regresi logistik. Metode penelitian untuk mengukur kecurangan laporan keuangan menggunakan F-Score model. Penelitian ini menggunakan variabel kecurangan laporan keuangan sebagai variabel dependen. Berdasarkan hasil analisis dalam penelitian ini, dapat disimpulkan bahwa financial targets, financial stability, effective monitoring, nature of industry, changing public accounting firms, change of directors, dan frequent number of CEO’s picture tidak berpengaruh terhadap kecurangan laporan keuangan.

CORPORATE GOVERNANCE, FIRM SIZE DAN EARNINGS MANAGEMENT Yuwono, Martinus Ryno Prisilino; Marlinah, Aan
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2524

The aims of this research is to determine empirical evidence regarding the influence of corporate governance, firm size, leverage, sales growth as independent variable to earnings management as dependent variable in listed consumer cyclical and non-cyclical companies on the Indonesia Stock Exchange . Earnings management variable in this research was measured using the Modified Jones Model developed by Dechow et al. This research used a sample of 108 consumer cyclical and non-cyclical sector companies on the Indonesia Stock Exchange for the period 2020-2022 by purposive sampling method. This research uses multiple regression method to determine relation between each independent variable to variable dependent. The results of this research show that independent variables such as board of director’s, auditor’s size, firm performance and firm size have effect on earnings management, while other independent variables such as managerial ownership, leverage, sales growth, and audit committee have no effect on earnings management.

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