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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat As-Sidanah : Jurnal Pengabdian Masyarakat Journal of Accounting and Digital Finance Eastasouth Journal of Effective Community Services Jurnal Dinamika Akuntansi Accounting Analysis Journal "Indonesian Journal of Devotion and Empowerment (IJDE) "
Rizkyana, Fitrarena Widhi
Akuntansi Manajemen, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP KUALITAS LABA (STUDI BANK-BANK SHARIA DI ASIA TENGGARA) Warsito Kawedar; Fitrarena Widhi Rizkyana; Rr. Sri Handayani
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2387

Abstract

This study aimed to analyze the influence of audit committee characteristics (size, independence, expertise, the former audit partner, and gender diversity) on quality of earnings. External auditor roles as moderating variable. This research was conducted at Islamic banks in Southeast Asia in the period 2012-2017. There were 152 samples in this study obtained through purposive sampling technique. The analysis technique used to test hypotheses is the absolute difference value model. The results of this study found evidence that the size of the audit committee, the independence of the audit committee, and the former audit partner has a positive influence on earnings quality. The audit committee's expertise does not have an effect on earnings quality, and the audit committee's gender diversity has a negative influence on earnings quality. Meanwhile, the external auditor only moderates the relationship between gender diversity committee audit on the quality of earnings.
DETERMINATION OF THE EFFECTIVE TAX RATE (ETR) Rizkyana, Fitrarena Widhi
Jurnal Akuntansi Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4323

Abstract

The objective of this paper is to empirically investigate the effect of growth rate, tangible assets, audit quality, chief financial officer (CFO) expertise, political connections, and company foreign operations on the effective tax rate (ETR) of manufacturing companies in Indonesia. With 171 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021, the authors use the multiple linear regression method to identify the critical drivers of ETR. Using the purposive sampling method, 81 samples of companies with 258 units of analysis. The results confirm that ETR is significantly explained by the growth rate, tangible assets, audit quality, chief financial officer (CFO) expertise, political connections, and company foreign operations. In the case of manufacturing companies, growth rate, audit quality, and political connections are significantly driving ETR negatively, while chief financial officer (CFO) expertise and company foreign operations are significantly driving ETR positively. However, tangible assets are not significant drivers of ETR. The implications of this study show that political connections and company growth can achieve low ETR levels.
Co-Authors Anggareta, Dhela Septian Anis Susanti Athoillah Athoillah, Athoillah Atta Putra Harjanto Dwi Fatmasari Fatimah, Tiara Saharani Hasan Mukhibad Henny Murtini Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Jati, Kuat Waluyo Karunia, Selvin Arsya Kiswanto Kiswanto Kuat Waluyo Jati Linda Agustina Maylia Pramono Sari Meliana, Rini Muhammad Ihlashul'amal Nanik Sri Utaminingsih Pertiwi, Meilani Intan Prabowo Yudo Jayanto Pratista, Ardhana Reswari Hasna Primadhani Dyah Larasati Suyatno Richatul Jannah Risanda Alirastra Budiantoro Rr. Sri Handayani Saputri, Diva Septia Sari, Alda Permata Sulistiyani, Dwi Eni Tauhida, Tihana Tyan Zahrotuddinia Tinambunan, Cecilia Ardani Trisni Suryarini Ulya, Laila Llistiana Warsito Kawedar