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All Journal Jurnal Manajemen Terapan dan Keuangan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Akuisisi : Jurnal Akuntansi AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Bisnis STIE Widya Wiwaha FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Informatika Ekonomi Bisnis JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Jurnal Bina Akuntansi Jurnal Ilmu Manajemen Profitability Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ilmiah Akuntansi Peradaban juremi: jurnal riset ekonomi INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Pendidikan Dasar dan Sosial Humaniora Journal of Innovation Research and Knowledge Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi EXERO : Journal of Research in Business and Economics Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Simki Economic
Dewi Kusuma Wardani
Universitas Sarjanawiyata Tamansiswa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH PERSEPSI KEAMANAN TERHADAP LOYALITAS PENGGUNA E-BANKING DENGAN KEPERCAYAAN (TRUST) SEBAGAI VARIABEL INTERVENING Dewi Kusuma Wardani; Azka Redo Fahlefi
Jurnal Pendidikan Dasar dan Sosial Humaniora Vol. 1 No. 8: Juni 2022
Publisher : Bajang Institute

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Abstract

This study aims to determine the effect of perceived security on the loyalty of e-banking users through trust as an intervening variable. The population in this study is BNI bank customers who use e-banking services with a total sample of 104 respondents. The data collection method in this study used the snowball sampling method. Data was collected by distributing questionnaires in the form of google form to respondents through social media. The data analysis used in this research is path analysis which is processed using the IBM SPSS version 20 tool. The results of this study indicate that the perception of security has a positive effect on trust. Perceptions of security and trust do not affect the loyalty of e-banking users. The perception of security has no effect on the loyalty of e-banking users through trust.
PENGARUH KONDISI EKONOMI TERHADAP PENGGUNAAN SHOPEEPAY MELALUI PERILAKU KONSUMTIF SEBAGAI VARIABEL INTERVENING Dewi Kusuma Wardani; Yuan Novita Indriyanti
Journal of Innovation Research and Knowledge Vol. 1 No. 10: Maret 2022
Publisher : Bajang Institute

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Abstract

This study aims to determine the effect to economic conditions on the use of shopeepay through consumptive behavior as an intervening variable. This study uses descriptive quantitative and primary data using a questionmore. The number of samples in this study was 140 respindents of Muslim students studying in Yogyakarta. Sampling in this study using snowball sampling. This study gives results economic conditions have a negative efeect on the use of shopeepay, economic conditions do not affect consumptive behavior, consumptive behavior does not affect the use of shopeepay, economic conditions do not affect the use of shopeepay through consumptive behavior.
PENGARUH LIKUIDITAS DAN PERSISTENSI LABA TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Vera Anggrenita
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 2: September 2022
Publisher : Bajang Institute

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Abstract

This study aims to examine the effect of liquidity and earnings persistence on earnings quality with firm size as a moderating variable. The sample used in this study is a manufacturing company. Sampling using purposive sampling method using annual financial statements. Data analysis using SPSS 21. This research technique uses multiple linear analysis and sub-group analysis. The results showed that liquidity had no effect on earnings quality. Earnings persistence has a negative effect on earnings quality. Firm size can moderate the effect of earnings persistence on earnings quality. Firm size cannot moderate the effect of liquidity on earnings quality.
THE MODERATING IMPACT OF PROFITABILITY ON CORPORATE SOCIAL RESPONSIBILITY (CSR) AND TAX AVOIDANCE RELATIONSHIP Dewi Kusuma Wardani
Journal of International Conference Proceedings (JICP) Vol 1, No 1 (2018): Proceedings of the 1st International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.486 KB) | DOI: 10.32535/jicp.v1i1.207

Abstract

This study aims to determineThe Moderating Impact of Profitability on Corporate Social Responsibility (CSR) and Tax Avoidance Relationship. The population are manufacture companiessubsector food and beverage listed on the Indonesia Stock Exchange. We use purposive sampling method. We have 40 firm years. We use moderated regression analysis (MRA). We find that CSR has negative effect on tax avoidance and profitability strenghten that relationship. This research implies that the commitment of a company's social investment negatively impact the tax avoidance. Although companies have high social awareness, they will avoid tax when they are faced with financial constraint because of its low profitability. Keywords: Corporate Social Responsibility (CSR), tax avoidance, profitability, Global Reporting Initiative (GRI), cash effective tax rate (CETR), moderating, moderated regression analysis
DAMPAK RISIKO PAJAK DAN FAKTOR LAIN TERHADAP BIAYA MODAL PERUSAHAAN MANUFAKTUR Dewi Kusuma Wardani; Safira Widya Putriane
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.474 KB) | DOI: 10.25105/mraai.v20i1.6491

Abstract

This research examined tax risk, audit quality, institutional ownership, and firm size on cost of capital. We used listed manufacture companies in Indonesia during 2013-2017. Based on purposive sampling method was obtained 48 companies. Tax risk variable is proxy by CETR, audit quality is proxy by KAP Big 4, institutional ownership uses a percentage of the amount spent by reserves, firm size by Ln total asset. The dependent variable is proxy by the cost of debt. We used multiple linear regression method. The research found that the tax risk and audit quality have negatif effect on cost of capital. While, institutional ownership and firm size do not have significant effect on the cost of capital.
PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Wilhelmus Wagener Kaleka
Jurnal Pendidikan Dasar dan Sosial Humaniora Vol. 1 No. 10: Agustus 2022
Publisher : Bajang Institute

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Abstract

This study aims to determine the effect of company size on firm value with good corporate governance as a moderation variable. This study used the population of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling uses the purposive sampling method, which is sampling with certain considerations and based on the interests and objectives of the study. This study used multiple linear regression analysis. The results of this study found that the company size has a positive effect on firm value. Good corporate governance as a moderation variable is able to strengthen the positive influence of the companysize on the value of the company
PENGARUH UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Julianti
Jurnal Pendidikan Dasar dan Sosial Humaniora Vol. 1 No. 10: Agustus 2022
Publisher : Bajang Institute

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Abstract

This study aims to determine the effect of firm size on tax avoidance with good corporate governance as a moderating variable. This study uses a population of mining companies listed on the Indonesia Stock Exchange (IDX). Sampling was done by purposive sampling method, namely taking samples with certain considerations and based on the interests and objectives of the study. This study uses multiple regression analysis techniques. The results of this study found that firm size did not have a positive effect on tax avoidance. Meanwhile, corporate governance can weaken the positive influence of firm size on tax avoidance
PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DENGAN RISIKO PERUSAHAAN SEBAGAI VARIABEL INTERVENING Dewi Kusuma Wardani; Maria Elvira Trifonia Dawa
Jurnal Pendidikan Dasar dan Sosial Humaniora Vol. 1 No. 10: Agustus 2022
Publisher : Bajang Institute

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Abstract

This study aims to prove the effect of Corporate Governance on Tax Avoidance with Corporate Risk as an intervening variable. This research uses secondary data with sample data of 55 companies with a total of 275 data for 5 years that published financial statements in 2016-2020 on manufacturing companies that have been listed on the IDX. Based on the results of data analysis and discussions that have been carried out, it can be concluded that Corporate governance has a positive on Tax Avoidance. Corporate Governance has a negative effect on Corporate Risk. Corporate Risk has a negative effect on Tax Avoidance, Corporate Governance has no effect on Tax Avoidance through Corporate Risk.
PENGARUH CORPORATE GOVERNANCE&KEPEMILIKAN KELUARGA TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENINGPADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2020 Dewi Kusuma Wardani; Valentina Desi Wulandari
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 5: September 2022
Publisher : Bajang Institute

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Abstract

This study aims to determine the effect of corporate governance & family ownership on firm value, tax avoidance on firm value, corporate governance on family ownership on tax avoidance. This study uses a population of manufacturing companies listed on the Indonesia Stock Exchange and sampling using the purpose sampling method. This study uses path analysis. The results of this study indicate that corporate governance & family ownership has a positive effect on firm value, tax avoidance has a negative effect on firm value, corporate governance & family ownership has no effect on tax avoidance. Corporate governance & family ownership affects the value of the company through tax avoidance
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN INSTITUTIONAL OWNERSHIP SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Ria Herawati
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 5: September 2022
Publisher : Bajang Institute

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Abstract

One of the factors that can affect the value of the company is tax avoidance. This tax avoidance effort is carried out by reducing the tax burden. However, the existence of institutional investors is considered capable of being an effective monitoring mechanism in every decision taken by managers. The results of research that have been conducted on 21 manufacturing companies listed on the IDX for the period 2016-2020 show that tax avoidance has a positive effect on firm value and institutional ownership is able to moderate the negative effect of tax avoidance on firm value
Co-Authors Adia Adi Prabowo Agustin Dwi Hapsari Anggi Nofita Sari Anita Primastiwi Arwiyah Nurul Aini Ayu Wulandari Azka Redo Fahlefi Danis Tri Hastuti Istiani Desi Khoiriyah Deviena Tanira Dorathea Magdalena Funan Baljanan Elisabeth Yanuarista Elsa Ayu Agustin Elva Latifah Salsabila Ely Jupita Lestari Erika Violenta Pesirahu Fenansia Eryasari Pratama Feny Nuraini Fidia Nur Rahmadini Fiki Bela Oktavia Fiolia Hayu Dewanti Fitri Aprilia Kusuma Dewi Hermalia Hermalia Isti Farin Julianti Ketut Sukarte Laudiya Agnes Sikteubun Lidwina Christine Mau Luthfia Dita Nistiana Maria Elvira Trifonia Dawa Maria Yunita Hendriyani Radu Meita Dwi Lestari Nur Anita Chandra Putry Nurfitri Rahmawatiningsih Ria Herawati Risda yani Rosina Helisastri Safira Widya Putriane Sella Putri Andini Setia Fany Anggraeni Pratiwi Seventiara Maria Eka Putri Djando Simon Pulung Nugroho Sinta Devi Taufan Adi Kurniawan, Taufan Adi Titis Tatas Nugraheni Tri Wulandari Uum Helmina Chaerunisak Valentina Desi Wulandari Vera Anggrenita Wahyu Tri Susilowati Wilhelmus Wagener Kaleka Yohana Gabrielis Mura Maing Yuan Novita Indriyanti Yuli Prihatni Zara Tri Prihatiningrum