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Faktor-faktor yang mempengaruhi kualitas audit NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to obtain empirical evidence of the influence of independency, accountability, job experience, integrity, objectivity and professionalism on audit quality. The population in this research is all auditors who are working at public accountant office in Jakarta and has been registered on Indonesian Institute of Certified Public Accountants (IAPI). The sample of this research collected using purposive sampling. The resource data obtained from questionnaire. The number of questionnaire distributed was 150 copies, but only 134 questionnaire returned and 100 copies that can be used for this research. The statistical method used in this research is multiple regressions. The result of this research indicated that job experience and integrity have influence on audit quality. While independency, accountability, integrity, objectivity and professionalism have no influence on audit quality.

Faktor-faktor yang mempengaruhi kualitas laba pada perusahaan manufaktur NATASHA SOLY; NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of the study is to get empirical evidence about factors that affect earnings quality of manufacturing listed company. Eight selected variables are board of directors, board size, managerial ownership, firm size, capital structure, liquidity, dividend payment, and profitability. Multiple regression method was applied on samples of 35 manufacturing listed companies that have been listed in Indonesia Stock Exchange (BEI) from period 2012 until 2015. Samples were selected based on purposive sampling method. The results showed that dividend payment and profitability had influence on earnings quality. Meanwhile, board of directors, board size, managerial ownership, firm size, capital structure, and liquidity had no effect on earnings quality.

Faktor-faktor yang mempengaruhi kebijakan dividen pada perusahaan non keuangan NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the factors affecting on dividend policy of non financial company that listed in Indonesian Stock Exchange for period 2011 until 2013. This research use return on equity (ROE), current ratio (CR), debt to equity ratio (DER), sales growth (SG), investment opportunity set (IOS), size of firm (SIZE), and total asset turnover (TATO). The data are collected from 99 non financial company listed at Indonesian Stock Exchange (BEI) and the observation period are three years. Sampling method used is purposive sampling and data analysis with multiple linear regression. Empirical evidence shows that, sales growth has influence to dividend policy and return on equity, current ratio, debt to equity ratio, investment, size firm, and total asset turnover have not influence to dividend policy.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN PERBANKAN DENGAN METODE VALUE ADDED INTELLECTUAL COEFFICIENT NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to investigate the influence of value creation efficiency, as measured by value added intellectual coefficients that consists of three components of a firms’ resource (capital employed, human capital, and structural capital) to financial performance: profitability and productivity, as measured by Return on Equity and Asset Turnover and to firms’ market value, as measured by Market to Book Value Ratio in Indonesian banking industry. This study objective is to give input for financial manager and investor in increasing financial performance and firms’ market value by investment in intellectual capital.Regression models were used to examine the influence of each component of the value creation efficiency on financial performance and firms’ market value. The data used in this study are taken from 26 Indonesia banks from the 2008-2011 public listing of banking companies. This empirical study uses purposive sampling technique and regression model for the data analysis.The research indicates that capital employed efficiency influences profitability, productivity and firms’ market value. The human capital efficiency and structural capital efficiency influence firms’ market value, but fails to influence profitability and productivity.

PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK HOTEL DAN RESTORAN SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH FELGI FITRIA MARCELLIN; NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to know the mechanism and the appropriatness of calculation, payment, and reporting of Tax Hotel and Restaurant to the regulation of Bekasi City Number 14 and 8 in 2011, the effectiveness of Hotel Tax revenue and Restaurant Tax revenue in Bekasi City in 2014-2016, and contribution of Tax Hotel and Restaurant to local revenue of Bekasi City in 2014-2016. This research is to check the appropriation between the real implementation of Hotel Tax and Restaurant Tax and the implementation of Hotel Tax and Restaurant Tax has regulated, in accordance to the tax regulation of Bekasi City Number 14 and 8 in 2011. The method used in this research is descriptive analysis. Data ini this research was obtained from Badan PendapatanDaerah in Bekasi City. The data consist of SPTPD, SSPD, Planning and Realization of Hotel Tax and Restaurant Tax, Planning and Realization of local revenue. The result of this search show the mechanism of calculation, payment, and reporting of Tax Hotel and Restaurant of Bekasi City in 2014-2016 are appropriated to the Regulation of Bekasi City Number 14 and 8 in 2011 and other regulations. The effectiveness grade of Hotel tax and Restaurant tax revenue in Bekasi City 2014-2016 are very effective. Meanwhile, the contribution grade of Hotel tax and Restauran tax to local revenue in 2014-2016 is has less criteria for restaurant tax and very less criteria for hotel tax.

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DI INDONESIA FAUZIAH FAUZIAH; NOVIA WIJAYA
Media Bisnis Vol 8 No 1 (2016): 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.v8i1.351

The purpose of this research is to provide empirical evidence of the affect of firm debt, firms size, firm performance, board of directors’ characteristics, managerial ownership, ownership structure, external audit quality, dividend policy and leverage ratio on earnings management. Earnings management was measure by discretionary accruals use Modified Jones Method. The population of this research are companies in the manufacturing sector which were listed in Indonesian Stock Exchange (IDX) from 2011 to 2014. The research data were collected from manufacturing companies financial statement for the period of 2011 to 2014. Based on purposive sampling method, there are 38 samples. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that firm debt, dividen policy and leverage have significant relationships with earnings management. Meanwhile other independent variables such as firm size, firm performance, board of directors’ characteristics, managerial ownership, ownership structure, and external audit quality have no significant relationship with earnings management.

Studi Empiris: Tax Avoidance pada Perusahaan non Keuangan di Bursa Efek Indonesia Aristyo Rahadiyan Tedja; Novia Wijaya
Media Bisnis Vol 14 No 2 (2022): 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.v14i2.1088

The purpose of this study is to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committee, audit quality, profitability, firm size, institutional ownership and leverage on tax avoidance. Previous researchers used 5 variables, namely the proportion of independent commissioners, audit committee, audit quality, profitability, and firm size. This researcher adds 2 variables, namely institutional ownership and leverage. This study obtained research samples using purposive sampling method. There are 396 data from 132 non-financial companies listed on the Indonesia Stock Exchange for the 2017-2019 period that have met the criteria. The multiple regression method is a model of this research. The results of this study indicate that profitability and leverage have a significant effect on tax avoidance, while other independent variables such as the proportion of independent commissioners, audit committee, audit quality, firm size and institutional ownership do not have a significant effect on tax avoidance. The larger the profit generated, the company will get tax incentives and tax concessions so that it appears to be doing tax avoidance. The larger the debt the company uses as financing, the interest expense that must be paid. The higher the interest expense, the lower the profit so that tax avoidance will be lower.

Pendampingan Pelatihan Software Akuntansi Accurate dalam Membantu Guru & Siswa-Siswi Smk untuk Meningkatkan Kompetensi dan Profesionalisme Paulina Sutrisno; Debora Debora; Nicken Destriana; Ariesta T.K.P.S. Putri; Aan Marlinah; Novia Wijaya; Widyawati Lekok
Jurnal Pemberdayaan Ekonomi Vol. 2 No. 1 (2023): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v2i1.716

Purpose: The purpose of this service activity is to equip and assist vocational teachers and students in understanding and being able to operate various features in accurate accounting software related to accounting transactions which are expected to improve the skills of using accounting software for teachers and students. Method: The training method includes an introduction session on accurate accounting software, simulation of the use of accurate accounting software, discussion of journals and financial reports accompanied by questions and answers by vocational teachers and students. Results: Accurate accounting software training went well and smoothly even though it was carried out online, but the enthusiasm of the participants was still intertwined with the many questions asked to the trainers. Conclusions: With this training, it is hoped that it will improve the competence and professionalism of vocational teachers and students in using accurate accounting software which is widely used in companies in Indonesia to produce accounting information that is useful in decision making.

Account Manager PT Abbauf Mulia Konsultan Teknologi Rahayu Zahrotul Azizah; Yulius Kurnia Susanto; Novia Wijaya; Dicky Supriatna
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.v2i1.1914

This final internship report is a form of accountability to provide an explanation regarding the author's activities while undergoing an internship at PT Abbauf Mulia Konsultan Teknologi, which was organized through the Merdeka Campus Certified Internship program for work programs from the Government Ministry of Education, Culture, Research, and Technology. PT Abbauf Mulia Konsultan Teknologi is a consulting company engaged in technology. The contents of this report describe the routine activities and responsibilities as an apprentice placing the account manager position in the “Management of Marketing Strategy by Account Manager for Grouping Target Clients of GIS Products” project. The author explains the benefits and experience in the world of work, especially related to the analysis of market materials and product analysis from PT Abbauf Mulia Konsultan Teknologi.

Studi Empiris: Tax Avoidance pada Perusahaan non Keuangan di Bursa Efek Indonesia Aristyo Rahadiyan Tedja; Novia Wijaya
Media Bisnis Vol. 14 No. 2 (2022): 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.v14i2.1088

The purpose of this study is to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committee, audit quality, profitability, firm size, institutional ownership and leverage on tax avoidance. Previous researchers used 5 variables, namely the proportion of independent commissioners, audit committee, audit quality, profitability, and firm size. This researcher adds 2 variables, namely institutional ownership and leverage. This study obtained research samples using purposive sampling method. There are 396 data from 132 non-financial companies listed on the Indonesia Stock Exchange for the 2017-2019 period that have met the criteria. The multiple regression method is a model of this research. The results of this study indicate that profitability and leverage have a significant effect on tax avoidance, while other independent variables such as the proportion of independent commissioners, audit committee, audit quality, firm size and institutional ownership do not have a significant effect on tax avoidance. The larger the profit generated, the company will get tax incentives and tax concessions so that it appears to be doing tax avoidance. The larger the debt the company uses as financing, the interest expense that must be paid. The higher the interest expense, the lower the profit so that tax avoidance will be lower.

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