Articles
<![CDATA[Does Religiosity Improve Tax Compliance? An empirical research based from gender ]]>
<![CDATA[Budiarto, Dekeng Setyo]]>;
<![CDATA[Yennisa, Yennisa]]>;
<![CDATA[Widyaningrum, Rohmyati]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v10i1.12997
<![CDATA[Religiosity and love of money plays an important role in determining individual compliance with tax regulations in developing countries. This research examines the influence of love of money and religiosity on tax evasion. In addition, it studies the relationship between love of money, religiosity, and tax evasion based from a gender. The research data were obtained from 8 private universities in Special Region of Yogyakarta with 207 samples and it uses convenience sampling. The number of samples was determined by convenience sampling method. Analysis data uses regression analysis. The results indicate that love of money has significant effect on tax evasion, while religiosity has no significant effect on tax evasion. There is significant difference between love of money and tax evasion from a gender perspective. The conclusion of this research is tax evasion in Indonesia determined by love of money and not given by religiosity. Moreover, sex is not an indicator in tax evasion and love of money.]]>
<![CDATA[FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA ]]>
<![CDATA[Dewi Utami]]>;
<![CDATA[Yennisa Yennisa]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 1 No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v1i1.22
<![CDATA[The purpose of this research is to analyze the effect of profitability, leverage, frim size, and ownership structure on timeliness of financial reporting. The population of this study are all bank companies listed in Indonesia Stock Exchange (IDX) period of 2011-2015 with total 43 companies, and the sample in this study that meets the criteria for the determination of the selected sample 28 companies. Technique of analysis for examining the hipotesis was logistic regression. The results showed that the firm size has positive effect on the timeliness of financial reporting, while profitability, leverage, and ownership structure didn’t have effect on timeliness of financial reporting.Keyword: profitability, leverage, firms size, ownership struture, timeliness]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, UKURAN KAP DAN AUDITOR INTERNAL TERHADAP AUDIT DELAY ]]>
<![CDATA[Yennisa Yennisa]]>
<![CDATA[ Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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<![CDATA[The purpose of this research is to analyze the influence of firm size, size of Public Accountant firm, and internal auditors to audit delay. The sample of this research for used 29 manufacture companies sector of consumer goods that listed in Indonesia Stock Exchange (IDX) for the period 2012-2015. The hypothesis proposed were tested by multiple linier regressions models. The results of the research shows that firm size and internal auditors has influence to audit delay. While size of Public Accountant firms do not has influence to audit delay.]]>
<![CDATA[Hubungan antara Religiusitas dan Machiavellian dengan Tax Evasion: Riset Berdasarkan Perspektif Gender ]]>
<![CDATA[Dekeng Setyo Budiarto]]>;
<![CDATA[. Yennisa]]>;
<![CDATA[Fitri Nurmalisa]]>
<![CDATA[ Telaah Bisnis Vol 18, No 1 (2017): Juli 2017 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
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DOI: 10.35917/tb.v18i1.91
<![CDATA[Abstract Tax compliance has long been an issue for governments throughout the world and there is a large and rich research literatur in this field. This study examines the influence religiosity,and machiavellian on the tax evasion based from gender. The sample of this study are 202 accounting students from 8 private university of Special Region of Yogyakarta. The results of the study prove that religiosity has significant influence on tax evasion, while machiavellian has no significant influence on tax evasion. Moreover, there is significant different on tax evasion based from gender. The results are expected for the government to designing policies to prevent tax evasion.]]>
<![CDATA[Faktor-Faktor yang Berpengaruh Pada Keputusan Penggunaan e-wallet dalam Transaksi Pembayaran (Studi di Pasar Tradisional Daerah Istimewa Yogyakarta) ]]>
<![CDATA[Yennisa Yennisa]]>;
<![CDATA[Hasna Ridha Novia Putri]]>
<![CDATA[ UPY Business and Management Journal (UMBJ) Vol. 2 No. 2 (2023): UBMJ (UPY Business and Management Journal) ]]>
Publisher : <![CDATA[Department of Management, Universitas PGRI Yogyakarta. ]]>
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DOI: 10.31316/ubmj.v2i2.5075
<![CDATA[Tujuan: untuk menguji arah dan pengaruh literasi keuangan, persepsi kemanfaatan, kemudahan serta keamanan terhadap keputusan penggunaan e-wallet dalam transaksi pembayaran. Metodologi: sampel dalam penelitian ini adalah konsumen pasar tradisional di Daerah Istimewa Yogyakarta (DIY) yang sudah menggunakan e-wallet shopeepay untuk transaksi pembayaran. Teknik pengambilan sampel menggunakan metode purposive sampling. Penelitian ini adalah penelitian kuantitatif menggunakan data primer. Instrumen pengukuran dan penilaian variabel menggunakan lima skala likert sebagai suatu ukuran penilaian responden atas pertanyaan yang diajukan. Teknik analisis data melalui tahapan uji kualitas data yaitu; uji validitas dan uji reliabilitas. Teknik analisis menggunakan analisis statistik deskriptif dan analisis linier berganda. Untuk memenuhi kualifikasi pengujian hipotesis (parsial dan simultan) dengan analisis linier berganda maka tahapan uji normalitas, uji multikolinearitas dan uji heteroskedastisitas perlu dilakukan. Temuan: hasil uji statistik yang digunakan menunjukkan hasil bahwa literasi keuangan, persepsi kemanfaatan, kemudahan serta keamanan berpengaruh positif (baik secara parsial maupun simultan) terhadap keputusan penggunaan e-wallet dalam transaksi pembayaran. Orisinalitas: pengujian dilakukan pada segmen konsumen UMKM pasar tradisional yang berada di wilayah DIY. Keterbatasan penelitian: tidak melakukan wawancara dengan responden sehingga terdapat kemungkinan responden tidak memahami pertanyaan dalam instrumen dengan baik Implikasi praktis: pemerintah perlu membuat kebijakan untuk mendorong transaksi non-cash terutama bagi masyarakat biasa Kata kunci: literasi keuangan, persepsi kemanfaatan, kemudahan, keamanan, keputusan menggunakan e-wallet]]>
<![CDATA[Deteksi Fraud Terhadap Laporan Keuangan dengan Analisis Fraud Triangle Pada Sektor Pertambangan di IDX Periode 2018-2022 ]]>
<![CDATA[Sefiana Mila Rinjani]]>;
<![CDATA[Yennisa, Yennisa]]>;
<![CDATA[Adhityawati Kusumawardhani]]>;
<![CDATA[Hari Purnama]]>
<![CDATA[ UPY Business and Management Journal (UMBJ) Vol. 4 No. 1 (2025): UBMJ (UPY Business and Management Journal) ]]>
Publisher : <![CDATA[Department of Management, Universitas PGRI Yogyakarta. ]]>
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DOI: 10.31316/ubmj.v4i1.7284
<![CDATA[Tujuan: Untuk menguji unsur-unsur kecurangan pada teori fraud triangle dalam mendeteksi kecurangan laporan keuangan Metodologi: Penelitian ini dilakukan pada perusahaaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022 yang diunduh melalui website resmi IDX (www.idx.co.id) dan website resmi perusahaan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan teknik pengambilan sampel yaitu purposive sampling dengan memenuhi kriteria yang sudah ditentukan sebagai sampel penelitian. Teknik analisis data dalam penelitian ini dianalisis dengan statistik deskriptif dan pengujian hipotesis menggunakan regresi logistik. Alasan menggunakan regresi logistik pada penelitian ini karena variabel dependennya menggunakan variabel dummy. Penelitian ini melakukan penilaian model fit untuk kelayakan model regresi berdasarkan Hosmer and Lemeshow Test dan melakukan overall model fit, menilai koefisien determinasi menggunakan nilai cox and snell’s R square dan Nagelkerke’s R square, matriks klasifikasi dan uji koefisien regresi dengan uji Wald statistic dan P-value Temuan: Hasil uji statistik menunjukkan finansial stability, external pressure, nature of industry, ineffective monitoring dan auditor change tidak signifikan terhadap kecurangan laporan keuangan. Sementara itu financial target berpengaruh signifikan terhadap kecurangan laporan keuangan. Orisinalitas: Pengujian ini menggunakan financial target, nature of industry dan auditor change yang diuji dalam sektor pertambangan di Indonesia Keterbatasan Penelitian: Periode observasi dua tahun pertama merupakan operasional normal bisnis dan selanjutnya merupakan tahun dimana pandemi covid terjadi yang bisa memberikan bias pada operasional bisnis. Implikasi Praktis: Restatement laporan keuangan bisa saja sebagai sinyal bagi investor untuk berhati-hati ketika sedang mengamati kinerja keuangan fundamental perusahaan]]>
<![CDATA[Tax avoidance analysis: The role of institutional ownership and fiscal loss compensation ]]>
<![CDATA[Kusumawardhani, Adhityawati]]>;
<![CDATA[Jing Ying, Amanda Kwan]]>;
<![CDATA[Yennisa, Yennisa]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 1 (2025): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.31316/jbis.v7i1.295
<![CDATA[This research aims to examine how tax avoidance in manufacturing firms listed on the Indonesia Stock Exchange is impacted by institutional ownership and financial loss compensation. Because a lower ETR score indicates a larger degree of tax avoidance by the corporation, ETR is used in this study as a proxy for tax avoidance. Multiple linear regression analysis is employed as part of a quantitative research methodology. One hunderd thirty-nine companies were chosen for the sample using purposive sampling throughout the 2018-2021 observation period. The findings demonstrated that the company’s propensity to evade taxes is only marginally correlated with institutional ownership. Even while tax avoidance is also greatly impacted by fiscal loss compensation, this indicates that businesses use fiscal loss accumulation as a tool to lessen tax avoidance. The findings of this study point to the necessity of strong corporate governance and financial control in discouraging tax avoidance practices and informing authorities about the fiscal loss compensation provisions in Indonesia’s tax system.]]>
<![CDATA[Deteksi Fraud Terhadap Laporan Keuangan dengan Analisis Fraud Triangle Pada Sektor Pertambangan di IDX Periode 2018-2022 ]]>
<![CDATA[Sefiana Mila Rinjani]]>;
<![CDATA[Yennisa, Yennisa]]>;
<![CDATA[Adhityawati Kusumawardhani]]>;
<![CDATA[Hari Purnama]]>
<![CDATA[ UPY Business and Management Journal (UMBJ) Vol. 4 No. 1 (2025): UBMJ (UPY Business and Management Journal) ]]>
Publisher : <![CDATA[Department of Management, Universitas PGRI Yogyakarta. ]]>
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DOI: 10.31316/ubmj.v4i1.7284
<![CDATA[Tujuan: Untuk menguji unsur-unsur kecurangan pada teori fraud triangle dalam mendeteksi kecurangan laporan keuangan Metodologi: Penelitian ini dilakukan pada perusahaaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022 yang diunduh melalui website resmi IDX (www.idx.co.id) dan website resmi perusahaan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan teknik pengambilan sampel yaitu purposive sampling dengan memenuhi kriteria yang sudah ditentukan sebagai sampel penelitian. Teknik analisis data dalam penelitian ini dianalisis dengan statistik deskriptif dan pengujian hipotesis menggunakan regresi logistik. Alasan menggunakan regresi logistik pada penelitian ini karena variabel dependennya menggunakan variabel dummy. Penelitian ini melakukan penilaian model fit untuk kelayakan model regresi berdasarkan Hosmer and Lemeshow Test dan melakukan overall model fit, menilai koefisien determinasi menggunakan nilai cox and snell’s R square dan Nagelkerke’s R square, matriks klasifikasi dan uji koefisien regresi dengan uji Wald statistic dan P-value Temuan: Hasil uji statistik menunjukkan finansial stability, external pressure, nature of industry, ineffective monitoring dan auditor change tidak signifikan terhadap kecurangan laporan keuangan. Sementara itu financial target berpengaruh signifikan terhadap kecurangan laporan keuangan. Orisinalitas: Pengujian ini menggunakan financial target, nature of industry dan auditor change yang diuji dalam sektor pertambangan di Indonesia Keterbatasan Penelitian: Periode observasi dua tahun pertama merupakan operasional normal bisnis dan selanjutnya merupakan tahun dimana pandemi covid terjadi yang bisa memberikan bias pada operasional bisnis. Implikasi Praktis: Restatement laporan keuangan bisa saja sebagai sinyal bagi investor untuk berhati-hati ketika sedang mengamati kinerja keuangan fundamental perusahaan]]>
<![CDATA[FACTORS IN DETERMINING THE PREFERENCE OF FAIR VALUE METHOD OF INVESTMENT PROPERTY ]]>
<![CDATA[Yennisa, Yennisa]]>;
<![CDATA[Juwiyato, Setya]]>;
<![CDATA[Budiarto, Dekeng Setyo]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 12 No. 2 (2020) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v12i2.2210
<![CDATA[Financial Accounting Standard Statement in Indonesia is adopted from the IFRS by the IASB. IFRS applies those standards regarding the assessment of investment property as regulated in PSAK number 13. This research aims to determine the effect of leverage, firm size, asymmetry information, the difference in fair value gains, and share ownership on the selection of fair value investment property methods. This research is quantitative research with purposive sampling technique. The research was conducted on 69 companies listed on the Indonesia Stock Exchange in 2014-2017 with a total of 276 samples. The data analysis technique in this research used logistic regression analysis. The results indicate that firm size and asymmetry information influence the selection of the fair value method of investment property. The leverage, the difference in fair value profits, and share ownership do not affect. Based on the results of the research, there are still many firms that does not apply the fair value method because they prefer a more conservative accounting method. Additional costs regard to revaluation is one of the considerable factors why the firm resist to use the fair value method.]]>
<![CDATA[Apakah intellectual capital penting bagi kinerja & nilai pasar perusahaan? Riset pada perusahaan Perbankan dan Asuransi di Indonesia ]]>
<![CDATA[Yennisa, Yennisa]]>;
<![CDATA[Maisyaroh, Maisyaroh]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 1 No. 2 (2019): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v1i2.22
<![CDATA[This research aims to test the effect of intellectual capital with three components (value-added efficiency of human capital, capital employed, and structural capital) on a firm and market performance. This research uses quantitative data; 130 of financial statements from banking and insurance companies from 2012–2016. This research use Value Added Intellectual Coefficient model (VAIC) and conduct test with multiple regression analysis. The result shows VAIC implication to firm and market performance. Value-Added Efficiency of Capital Employed (VACA) is the only one from the VAIC component does impact on firm performance. VACA and VAHU have an impact on market performance. Research implication for financial reporting or annual report emphasizes on voluntary disclosures in the future.]]>
