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All Journal Juara: Jurnal Riset Akuntansi Monex: Journal of Accounting Research Jurnal Kajian Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Barelang Jurnal Inovasi Ekonomi Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Abdimisi EkoPreneur Jurnal Akuntansi dan Keuangan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Wiwit Irawati
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Journal : EkoPreneur

 1 
ANALISIS KARAKTERISTIK PERUSAHAAN, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE Avita Nia Ningsih; Wiwit Irawati; Harry Barli; Angga Hidayat
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5291

Abstract

This study aims to obtain empirical evidence about the influence of Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism on Tax Avoidance. The independent variables used are Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism. The dependent variable used is Tax Avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples collected by purposive sampling method. The number of companies sampled in this study were 13 companies. The method of analysis of this study uses multiple linear regression. The results of research conducted indicate that the variable Company Characteristics influence on Tax Avoidance, Fixed Asset Intensity has no effect on Tax Avoidance and Accounting Conservatism has no effect on Tax Avoidance. Simultaneously all free variables (Characteristics of Company, Fixed Asset Intensity and Accounting Conservatism) affect the Tax Avoidance.Keywords: Company Characteristics; Fixed Assets Intensity; Conservatism Accounting; Tax Avoidance.
Pengaruh Persepsi Kegunaan, Keamanan dan Kerahasiaan Serta Kesiapan Teknologi Informasi terhadap Intensitas Penggunaan E-Filing Anugrah Putri Andela; Wiwit Irawati
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.8440

Abstract

This study aims to see the effect of perceived usefulness, security, and confidentiality as well as information technology readiness on the intensity of e-filing usage at KPP Pratama Serpong. Quantitative Research Types. This study uses primary data where the questionnaire is taken to an individual taxpayer who lives or works in the city of South Tangerang. The sample selection uses the Nonprobability Sampling method. With the Incidental Sampling technique. The total sample used in this study was 100 samples. And data analysis was performed using SPSS Version 24. The results of this study indicate that the Usability Perception variable has a significant positive effect on the Intensity of E-filing Usage. Security and confidentiality have a significant positive effect on the intensity of e-filing use. Information technology readiness has a significant positive effect on the intensity of e-filing use.Keywords: Perceived Usability; Security and Confidentiality; Information Technology Readiness; Intensity of E-filing Usage
Pengaruh Financial Distress, Rentabilitas, Pertumbuhan Perusahaan dan Opini Audit terhadap Pergantian Auditor Hilmah Anggraini; Dea Annisa; Dila Angraini; Wiwit Irawati; Tri Utami
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12619

Abstract

This review intends to look at and decide the impact of financial distress, profitability, company growth and audit opinion. This exploration was directed on real estate and property listed on the Indonesia Stock Trade-in 2014-2018. The example in this review utilized the purposive testing technique. This kind of exploration is quantitative with quantitative expressive techniques, gotten 29 organizations that are utilized as examination tests with perceptions for 5 (five) a long time, so the complete perceptions are 145 fiscal summaries that have been reviewed and audited. The insightful strategy utilized is illustrative measurements, information quality test, and speculation testing with an importance level of 5%. In the aftereffects of this review, monetary trouble and friends development showed no impact on evaluator turnover, while profitability, audit opinion assessment showed an impact on auditor turnover. Keywords: financial distress, profitability, company growth, audit opinion, auditor turnover
Pengaruh Stock Split dan Kinerja Keuangan terhadap Return Saham Hendra Hendra; Wiwit Irawati
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12457

Abstract

This study aims to prove empirically the effect of Stock Split and Financial Performance on Stock Return. The independent variables used in this study are Stock Split and Financial Performance, while the dependent variable is Stock Return. This research was conducted on all companies listed on the Indonesia Stock Exchange in 2015-2019 that carried out a Stock Split. The research method used is descriptive quantitative. The type of data used is secondary data in the form of published financial reports for all companies listed on the Indonesia Stock Exchange. Samples were collected by the purposive sampling method. The number of companies sampled in this study was 12 companies with a research period of 5 years so that 60 samples were obtained. Data processing using Eviews 11. Simultaneous test results show that Stock Split and Financial Performance simultaneously have an effect on Stock Returns. While the partial test results show that Stock Split partially has a significant effect on Stock Returns, Financial Performance partially has a significant effect on Stock Returns.Keywords: Stock Split, Financial Performance, Stock Return
Co-Authors Adha Nisa Nurhikmah Alda Farida Alfina Nur Eka Damayanti Ali Mubarok Angga Hidayat Anugrah Putri Andela Arum Kumala Sari Asri Novia Dewi Avita Nia Ningsih Ayu Safitri Beny Priambodo Dea Annisa Deaelma Sari Dila Angraini Dila Angraini Dwi Nur Anisa Eka Siti Rahayu Erika Astriani Aprilia Febri Lestari Harry Barli Hendra Hendra Herni Diana Ambara Hilmah Anggraini Lioni Indrayani Listya Sugiyarti Luh Nadi Maulidina Fitria Muliyani Muliyani Neno Neno Novia Christina Nur Asmilia Nurul Rahmawati Putri Rahmawati Rahmawati Rendy Rendy Rosita Wulandari Santa Anggel Maranata Mc Halley Septi Sri Wahyuni Siti Hanah Siti Khodijah Sri Agustini Sri Nitta Crissiana Wirya Atmaja Suci Ayu Rahmawati Tri Utami Tri Utami Widiyanti Rahayu Budi Astuti Zulfa Rosharlianti