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All Journal Infestasi Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Riset Akuntansi Politala Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) DEDIKASI PKM Jurnal Literasi Akuntansi E-Jurnal Akuntansi TSM Journal of Artificial Intelligence and Digital Business Journal of Law, Education and Business Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) PENG: Jurnal Ekonomi dan Manajemen Jurnal Akuntansi Keuangan Dan Perpajakan
Fina Fitriyana
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pelatihan Pemanfaatan Marketplace pada Umkm dalam Masa Covid-19 Fina Fitriyana; Anum Nuryani; Tati Rosyati; Yolanda Gusvia
DEDIKASI PKM Vol. 2 No. 2 (2021): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v2i2.9765

Abstract

Pengabdian kepada masyarakat ini bekerja sama dengan Rumah Pemberdayaan Masyarakat (RPM) Tangerang Selatan. Tujuan dari pengabdian masyarakat ini adalah untuk mengenalkan penggunaan marketplace dan mengaplikasikannya pada UKM. Ada 100 UKM yang mengikuti kegiatan ini. Proses sosialisasi dilakukan secara serentak dan bersama di Universitas Pamulang. Kegiatan pengabdian masyarakat ini terbagi dalam beberapa kelompok dengan minimal satu pengabdi untuk satu peserta pada 31 Oktober - 5 November 2020. Metode dalam kegiatan ini adalah penyuluhan, tutorial, diskusi, pendampingan dan asesmen. Setiap kelompok terdiri dari empat fasilitator dan satu peserta. Melalui kegiatan ini, UKM dapat memanfaatkan dan memahami penggunaan salah satu marketplace / media sosial. Pengabdian kepada masyarakat ini diharapkan dapat bermanfaat bagi berbagai pihak baik UKM, pemerintah maupun akademisi.
Penyuluhan Pentingnya Role Model Orang Tua Dalam Membentuk Anak Yang Gemar Menabung Tati Rosyati; Anum Nuryani; Fina Fitriyana; Yolanda Gusvia Putri; Aris Budianto
DEDIKASI PKM Vol. 2 No. 3 (2021): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v2i3.10723

Abstract

Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan Rumah Pengajian Baitul Qurro di Pisangan, Ciputat Timur. Tujuan dari PKM ini adalah untuk memberikan penyuluhan kepada ibu-ibu di pengajian Baitul Qurro. Ibu-ibu yang menjadi peserta merupakan ibu-ibu yang menitipkan anaknya di Baitul Qurro. Pada saat pelaksanaan kegiatan PKM ada sebanyak 20 peserta yang mengikuti. Metode kegiatan pkm meliputi tahapan-tahapan: survey, persiapan, pelaksanaan dan evaluasi. Hasil dari kegiatan PKM ini, ibu-ibu dapat memahami peranannya dalam membentuk karakter anak melalui contoh atau keteladanan orang tua sehingga anak-anak mereka dapat menjadi gemar menabung.
Pengaruh Manajemen Laba, Kinerja Keuangan dan Ukuran Perusahan terhadap Audit Report LAG Fina Fitriyana; Tati Rosyati
Inovasi Vol 10, No 1 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i1.p71-77.30398

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba, kinerja keuangan dan ukuran perusahaan terhadap audit report lag. Populasi dalam penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan. Analisis yang digunakan untuk pengujian ini menggunakan analisis regresi data panel dengan menggunakan Eviews 9. Berdasarkan hasil penelitian diketahui bahwa profit management tidak berpengaruh terhadap audit report lag, rasio aktivitas tidak berpengaruh terhadap audit report lag, rasio pasar berpengaruh tidak berpengaruh terhadap audit report lag, dan ukuran perusahaan tidak berpengaruh terhadap audit report lag.
Pengaruh Intensitas Modal, Ukuran Perusahaan Dan Sales Growth Terhadap Tax Avoidance : (Studi Empiris Pada Perusahaan Industrials Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2021 ) maulidiya Zahra Almasah; Fina Fitriyana
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 1 No 03 : Maret (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan d
Publisher : Shofanah Media Berkah

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Abstract

The purpose of this research is to determine the effect of capital intensity, company size, and sales growth on tax avoidance. The independent variables in this study are capital intensity, company size, and sales growth, while the dependent variable is tax avoidance. The object of this research is to industrial companies listed on the Indonesia Stock Exchange from 2017-2021. This type of research is quantitative with the data collection method used as the secondary method obtained from the website www.idx.co.id. The population in this study was 55 companies. The sampling method was 13 companies with research for 5 years so 65 observation data were obtained. Data processing using Ms. Office Excel and the EViews 10 application program. Based on the results of simultaneous hypothesis testing (F test), capital intensity variables, company size and sales growth affect tax avoidance. The results of partial hypothesis testing (T-test) show that the capital intensity variable and company size have no effect on tax avoidance, while the sales growth variable has a negative effect on tax avoidance.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Konservatisme Akuntansi Terhadap Nilai Perusahaan Mohammad Sholihin; Fina Fitriyana
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.23733

Abstract

This study aims to examine the effect of tax planning, deferred tax expense, and accounting conservatism on firm value. The research population is LQ45 companies listed on the Indonesia Stock Exchange (IDX). Determination of the sample using purposive sampling technique, obtained as many as 18 companies with 90 observation data. The analysis technique and hypothesis testing were carried out with panel data regression analysis through Eviews 9. The results of this study indicate that tax planning and deferred tax expense has no effect on firm value, while accounting conservatism have an effect on firm value. Simultaneously tax planning, deferred tax liabilities, and accounting conservatism affect firm value. Conservative accounting principles that have been applied in financial reports are considered as a positive signal by investors that management or agents have taken conservative steps to prevent exaggeration of com-pany assets and income. Positive signals from investors will be able to increase and increase the value of the company which is reflected in the share price on the capital market. 
GOOD CORPORATE GOVERNANCE MODERATES THE RELATIONSHIP BETWEEN GREEN ACCOUNTING AND FINANCIAL PERFORMANCE Fina Fitriyana; Tati Rosyati
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1572

Abstract

This study aims to experimentally ascertain and demonstrate the impact of Good Corporate Governance, as proxied by the Board of Directors and Audit Committee, moderating Green Accounting Variables on company performance assessed by EVA with moderating variables related to intellectual capital. During 2018–2022, consumer cyclical businesses in the industrial sector were listed on the Indonesia Stock Exchange. Quantitative research with an associative approach was the methodology used. Purposive sampling was the method used to generate a sample of fifty data points. Secondary data from the annual reports of state-owned enterprises for 2018–2022 were obtained using a documentation approach. Using Eviews 9 software, the analysis techniques used included descriptive statistical analysis, panel data regression analysis, classical assumption tests, MRA tests, t and F statistical tests, and coefficient of determination. The findings indicate that (1) the relationship between variable x (Good Corporate Governance) and variable y (EVA) is significantly moderated by the moderating variable. The Adjusted R-squared value of 0.99 indicates that, with moderation, the impact of variable x, which initially had an influence of 27% (before the moderating variable), becomes very strong at 99%.
Pengaruh Ukuran Perusahaan, Audit Lag dan Financial Distress Terhadap Opini Audit Going Concern Shelly Gandini Febrianti; Fina Fitriyana
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine and analyze the influence of Firm Size, Audit Lag, and Financial Distress on Going Concern Audit Opinions of companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. This research is a quantitative associative study. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sampling technique used is purposive sampling, resulting in 51 companies selected from a total population of 255. The data used in this study are logistic data obtained from secondary sources through documentation and literature review methods. The data analysis methods include descriptive analysis and logistic regression using Eviews 12. The results of the study show that, simultaneously, Firm Size, Audit Lag, and Financial Distress have a significant effect on Going Concern Audit Opinions. Partially, Firm Size has no significant effect, Audit Lag has a effect, and Financial Distress has a negative effect on Going Concern Audit Opinions during the 2019–2023 period.
Pengaruh Ukuran Perusahaan, Reputasi Auditor, Opini Audit Terhadap Audit Delay: Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Sub Sektor Perusahaan Makanan dan Minuman Indonesia 2016-2021 Fajar Ichwan; Fina Fitriyana
Jurnal Literasi Akuntansi Vol 3 No 3 (2023): September 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i3.95

Abstract

This study aims to determine: (1) The simultaneous effect of company size, auditor reputation, audit opinion and audit delay (2) The effect of company size on audit delay, (3) The effect of auditor reputation on audit delay, (4) The effect of audit opinion against audit delays. The influence of company size, auditor reputation, audit opinion and audit delay in manufacturing companies listed on the stock exchange in the Indonesian food and beverage companies sub-sector 2016-2021. This type of research is quantitative research using the document method. Samples were taken using purposive sampling technique. The sample totals 72 data from 12 manufacturing companies listed on the stock exchange for the Indonesian food and beverage company sub-sector 2016-2021. The data analysis technique used is descriptive statistics and panel data regression using Eviews 9.0. Based on the results showing that company size, auditor reputation, audit opinion simultaneously affect audit delay, company size has no effect on audit delay, auditor reputation has no effect on audit delay, audit opinion has an effect on audit delay. Keywords: company size, auditor reputation, audit opinion, audit delay
Pengaruh Audit Effort, Audit Tenure, dan Komisaris Independen Terhadap Audit Delay Nurfaizah Chanila; Fina Fitriyana
Journal of Law, Education and Business Vol. 4 No. 2 (2026): Oktober 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v4i2.8951

Abstract

Audit delay merupakan isu penting karena keterlambatan publikasi laporan keuangan auditan dapat menurunkan relevansi informasi, mengurangi transparansi, serta memengaruhi kepercayaan investor. Selain itu, audit delay mencerminkan efektivitas tata kelola perusahaan dan kepatuhan terhadap regulasi. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh audit effort, audit tenure dan komisaris independen terhadap audit delay. Variabel dependen dalam penelitian ini adalah audit delay, sementara audit effort, audit tenure dan komisaris independen merupakan variabel independen. Populasi dalam penelitian ini adalah semua perusahaan yang bergerak di bidang Infrastructures yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Adapun sample yang digunakan diambil dengan metode purposive sampling dengan menetapkan kriteria-kriteria tertentu dan diperoleh 40 perusahaan yang memenuhi kriteria. Model analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Berdasarkan hasil analisis data yang telah dilakukan menunjukkan bahwa audit effort dan audit tenure berpengaruh terhadap audit delay. Sementara komisaris independen tidak berpengaruh audit delay.
Pengaruh Fee Audit, Audit Tenure, Dan Kompleksitas Perusahaan Terhadap Audit Report Lag Hana Afifatu Daniyah; Fina Fitriyana
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/52hjec12

Abstract

This study analyzes the effect of audit fees, audit tenure, and company complexity on audit report lag in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Audit report lag is the interval between a company's fiscal year-end date and the date its independent auditor's report is issued. This study uses a quantitative associative approach with secondary data from companies' annual reports. Using purposive sampling, 16 companies were selected, yielding 80 firm-year observations, analyzed with panel data regression using EViews 12. Results show that, simultaneously, audit fees, audit tenure, and company complexity affect audit report lag. Partially, audit fees have no significant effect, while audit tenure and company complexity each have a significant effect on audit report lag. These findings indicate that a longer auditor-client relationship and a more complex company structure influence the length of the audit completion process.
Co-Authors Anggi Pitaloka Anindita Elok Pekerti Anum Nuryani Aris Budianto Fajar Ichwan Hana Afifatu Daniyah maulidiya Zahra Almasah Mohammad Sholihin Nurfaizah Chanila Shelly Gandini Febrianti Tati Rosyati Tati Rosyati Tsarina Zenabia Yolanda Gusvia Yolanda Gusvia Putri