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All Journal Jurnal Bisnis dan Akuntansi MEDIA BISNIS Jurnal Akuntansi dan Keuangan E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
ARWINA KARMUDIANDRI
Trisakti School of Management
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH STRUKTUR KEPEMILIKAN DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK NOVANTIKO RAMADHAN; ARWINA KARMUDIANDRI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (2025): E-Jurnal Manajemen Trisakti School of Management (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/ejmtsm.v5i4.3353

Abstract

This research aims to obtain empirical evidence on the influence of family ownership, institutional ownership, managerial ownership, and government ownership, profitability, leverage, and audit quality on Book Tax Difference (BTD). based on the premise that differences between accounting income and taxable income remain an important issue in corporate taxation and financial reporting practices. The object of this study is companies listed on the IDX, with a sample of 120 companies and a total of 435 observations selected using a purposive sampling method. The data used are secondary data obtained from companies’ annual financial statements and analyzed using multiple linear regression analysis with the assistance of SPSS version 25. The results indicate that all independent variables simultaneously have a significant effect on Book Tax Difference, while partially profitability and leverage have a positive and significant effect on BTD, whereas family ownership, institutional ownership, managerial ownership, government ownership, and audit quality have no significant effect. These findings suggest that firm financial factors play a more dominant role in influencing the difference between accounting income and taxable income than ownership structure.
Kegiatan PKM: Pelatihan Mengenal Potensi dan Tantangan menghadapi Industri 4.0 untuk siswa/I SMA Ananda Bekasi Nurti Widayati; Nurwanti; Denny Septa Haryanti; Beny; Arton Bryan Prasetio; Arwina Karmudiandri
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 2 (2025): 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.v4i2.3304

Abstract

Pelatihan yang berjudul “Mengenal Potensi dan Tantangan Menghadapi Industri 4.0 bagi Siswa/i” diselenggarakan sebagai upaya strategis untuk memperkuat kesiapan generasi muda dalam menghadapi transformasi digital yang semakin pesat. Kegiatan ini bertujuan memberikan wawasan mendalam mengenai Revolusi Industri 4.0, yang ditandai dengan integrasi teknologi digital, otomatisasi, kecerdasan buatan, dan sistem siber-fisik dalam berbagai lini pekerjaan. Pelatihan dihadiri oleh siswa-siswi dari berbagai tingkat kelas dan menyajikan perspektif komprehensif mengenai perubahan dunia industri, keterampilan masa depan yang dibutuhkan, serta strategi untuk membangun citra diri profesional di era digital. Materi pelatihan mencakup lima fokus utama: konsep dasar Industri 4.0 dan tuntutan keterampilan seperti adaptasi, inovasi, literasi digital, serta pemecahan masalah; pentingnya mengenali potensi diri sebagai modal awal untuk bersaing, termasuk anjuran melakukan self-assessment dan menerapkan growth mindset; tantangan nyata di era digital seperti tingginya tuntutan kombinasi hard skills dan soft skills, serta fenomena digital distraction; peluang kerja dan strategi memasuki dunia kerja modern, menekankan profesi baru berbasis teknologi dan pentingnya portofolio serta pengalaman praktik; dan terakhir, strategi personal branding sebagai keharusan untuk membangun identitas profesional yang kuat, konsisten, dan beretika di ranah digital. Secara keseluruhan, pelatihan ini berhasil membuka wawasan peserta mengenai pentingnya pemahaman diri dan pemanfaatan teknologi untuk menciptakan nilai. Siswa didorong untuk memposisikan diri sebagai individu yang mampu berkarya melalui teknologi, tidak hanya sebagai pengguna. Pelatihan ini menjadi langkah awal yang signifikan dalam membentuk pribadi siswa yang adaptif, kreatif, dan profesional, serta meningkatkan kesiapan mereka dalam menghadapi tuntutan global di masa depan.
PENGARUH HEXAGON’S FRAUD TERHADAP FRAUDULENT FINANCIAL STATEMENT: PERAN AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI Alfika Nurul Safitri; Arwina Karmudiandri
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): 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.v6i1.3382

Abstract

The purpose of this study is to gather empirical evidence on the influence of external pressure, change in auditor, nature of industry, CEO duality, change in director, political connection, and financial stability in relation to fraudulent financial statement. In addition, this study aims to examine the relationship between external pressure, change in auditor, nature of industry, CEO duality, change in director, political connection through the audit committee on fraudulent financial statement. This research utilizes 119 manufacturing companies listed on the Indonesia Stock Exchange over the past three years (2021-2023). The sample was selected using the purposive sampling method, and the data were analyzed using multiple linear regression analysis. The results of this study indicate that the variable nature of industry significantly affect fraudulent financial statement. Additionally, the audit committee is able to moderate the influence of nature of industry on fraudulent financial statement.  
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Tegar Satrio Wibowo; Arwina Karmudiandri
E-Jurnal Akuntansi TSM Vol. 6 No. 3 (2026): 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.v6i3.3384

Abstract

This study aims to examine the effect of corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The corporate governance variables analyzed in this study include board independence, board gender diversity, board size, audit quality, and CEO narcissism, as well as financial characteristic variables, namely profitability and leverage. Tax avoidance is measured using the effective tax rate (ETR). This study employs a quantitative approach with a causal research design. The research sample was selected using a purposive sampling method, and secondary data were obtained from companies’ annual reports and financial statements. The data were analyzed using descriptive statistics, data quality tests, classical assumption tests, and hypothesis testing through multiple linear regression analysis. The results indicate that board independence, board gender diversity, board size, and audit quality do not have a significant effect on tax avoidance. Furthermore, CEO narcissism and leverage have a positive and significant effect on tax avoidance. Meanwhile, profitability has a negative and significant effect on tax avoidance.
Co-Authors AAN MARLINAH Alfika Nurul Safitri Arton Bryan Prasetio BENY CINDY AGUSTINE DENNY SEPTA HARYANTI Endah Ayu Dewanti Fauzan Daffa Ramadhan FELICIA FELICIA FIRNANTI, FRISKA FUNG JIN TJHAI Ivonne Ivonne Keren Kartini Juanda MERRY ADITA CHANDRA NOVANTIKO RAMADHAN NURTI WIDAYATI Nurwanti RUDYANTO, ASTRID Sandra Dwina Wulandary Surjadi, Julisar Tegar Satrio Wibowo Yulius Kurnia Susanto