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Fina Fitriyana
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN DIVIDEN, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Mochamad Indra Saputra; Fina Fitriyana
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1198

Abstract

This research aims to determine and empirically test the influence managerial ownership, dividend policy, and debt-to-value policy company with empirical studies on mining sector companies listed on the Indonesian Stock Exchange in 2019-2022. This type of research is associative quantitative research. Population in this study using 83 companies. Sampling method in this research used a purposive sampling method to produce a sample A total of 13 companies were included in the research sample. Deep data This research uses secondary data taken from annual reports companies with 52 observation data. For data analysis techniques used is panel data regression analysis. Data processing in research using the help of eviews 10 software. The research results show that Managerial ownership has no effect on company value. Policy dividends have no effect on company value. And debt policy influence on company value. But simultaneously ownership managerial, dividend policy, and debt policy influence value company.
TAX AVOIDANCE MEMODERASI HUBUNGAN ANTARA KEPEMILIKAN ASING DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING Fina Fitriyana; Wiandy Putra Pratama
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4317

Abstract

Transfer pricing is a company policy in determining the price of transactions for goods or services between companies or parties that have a special relationship. Transfer pricing in this research is measured using Related Party Transactions or Receivables from related parties in non-primary consumer goods sector companies listed on the Indonesia Stock Exchange 2017-2022. This research aims to empirically test the influence of foreign ownership and intangible assets on transfer pricing with tax avoidance as a moderating variable. This type of research is quantitative research using secondary data from the company's annual report for the 2017-2022 period. The sampling method used purposive sampling, so that a research sample of 17 companies was obtained. The research results show that the foreign ownership variable has a negative effect on transfer pricing, intangible assets have no effect on transfer pricing, tax avoidance moderates and strengthens the relationship between foreign ownership and transfer pricing and tax avoidance is unable to moderate the relationship between intangible assets and transfer pricing.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BARANG KONSUMSI PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA 2017-2021) Larasati, Tri Larasati; Fina Fitriyana
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.1

Abstract

This research aims to test and obtain empirical evidence regarding the influence of independent commissioners, audit committees and company size on audit delays. This research uses a sample of primary consumer goods sector companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2017-2021. The research method used in this research is the purposive sampling method using Eviews 12 for data analysis.. This type of research is quantitative with a populationof 72 companies and 25 companies used as research samples with 5 (five) years of observation, so the total research sample is 125 samples. The analysis technique used is panel data regression. The result of this research indicate that Independent Commissioners, Audit Committees and Company Size have a significant simultaneous effect on audit delay. Independent Commissioners partially have a significant negative on audit delay, whereas the Audit Committee and Company Size do not have a significant effect on audit delay.  
PENGARUH UKURAN PERUSAHAAN, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022) Anggraeni, Nur Trilap; Fitriyana, Fina
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.13

Abstract

This research aims to determine the influence of company size, Capital Intensity, and Inventory Intensity on tax aggressiveness. The population of this research is Energy companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The number of samples obtained using purposive sampling technique was 13 companies with observations for 6 years. The research method used is a quantitative method using secondary data. Meanwhile, the data collection technique used is the documentary collection technique, namely the use of data originating from existing documents. This documentary method is carried out by collecting annual reports, financial reports and other necessary data. The results of this research show that company size, Capital Intensity, and Inventory Intensity simultaneously influence tax aggressiveness, and partially company size, Capital Intensity, and InventoryIntensity do not influence tax aggressiveness.
PENGARUH PERTUMBUHAN PERUSAHAAN, AUDIT REPORT LAG DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN Reza Fitriyansyah; Fina Fitriyana
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengungkapkan pengaruh pertumbuhan perusahaan, audit report lag dan audit tenure terhadap opini audit going concern. Jenis penelitian ini menggunakan metode penelitian kuantitatif asosiatif. Populasi dalam penelitian ini adalah perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2019–2023. Teknik pengambilan sampel dalam penelitian ini didasarkan pada teknik purposive sampling. Populasi pada penelitian ini sebanyak 69 perusahaan yang terdaftar pada Bursa Efek Indonesia pada sektor infrastruktur dengan adanya kriteria pemilihan sampel diperoleh sampel sebanyak 43 perusahaan, sehingga jumlah observasi data sebanyak 215. Penelitian ini menggunakan alat statistic yaitu software eviews versi 13. Teknik analisis yang digunakan merupakan regresi logistik. Hasil penelitian menunjukkan bahwa secara parsial pertumbuhan perusahaan berpengaruh terhadap opini audit going concern sedangkan audit report lag dan audit tenure tidak berpengaruh terhadap opini audit going concern. Serta secara simultan pertumbuhan perusahaan, audit report lag dan audit tenure berpengaruh terhadap opini audit going concern
PENGARUH AUDIT TENURE, AUDIT DELAY, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Sektor Retailing di Bursa Efek Indonesia Tahun 2019 - 2023) Beta Zuhruful Baity; Fina Fitriyana
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1340

Abstract

This study aims to empirically test and prove the Effect of Audit Tenure, Audit Delay, and Audit Committee on Audit Quality. The population of this study is companies listed on the Indonesia Stock Exchange for the period 2019 to 2023, totaling 30 companies. Sampling using purposive sampling technique so that a sample of 20 companies was obtained with observations for 5 (five) years so that a total of 100 financial reports and audited annual reports were obtained. The data analysis method uses logistic regression analysis and hypothesis testing with a significance level of 5%. The test tool used is the E-Views 13 program. Based on the results of the hypothesis test, it shows that Audit Tenure, Audit Delay, and Audit Committee simultaneously have a significant effect on Audit Quality. Partially, only the Audit Committee has a significant effect on Audit Quality, while Audit Tenure, Audit Delay do not have a significant effect on company value.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 Konservatisme Akuntansi, Financial Distress dan Sales Growth terhadap Tax Avoidance Rahma, Jesika; Fitriyana, Fina
JURNAL ILMIAH FEASIBLE: Bisnis, Kewirausahaan dan Koperasi Vol 5 No 1 (2023): JURNAL ILMIAH FEASIBLE (JIF): Bisnis, Kewirausahaan dan Koperasi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/fb.v5i1.2023.%p.24913

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Konservatisme Akuntansi, Financial Distress dan Sales Growth terhadap Tax Avoidance. Pengukuran Tax Avoidance dalam penelitian ini menggunakan Effective Tax Rate (ETR). Penelitian ini dilakukan pada pada perusahaan Basic Materials yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Jumlah pengamatan sebanyak 112 sampel penelitian yang diperoleh dengan metode purposive sampling yaitu sampel yang memenuhi kriteria tertentu untuk mendapatkan sampel yang representatif. Teknik analisis yang digunakan dalam penelitian ini adalah Model Regresi Data Panel. Hasil analisis menunjukkan Konservatisme Akuntansi dan Financial Distress secara parsial tidak berpengaruh terhadap Tax Avoidance sedangkan Sales Growth berpengaruh negatif terhadap Tax Avoidance dan secara simultan Konservatisme Akuntansi, Financial Distress dan Sales Growth berpengaruh positif terhadap Tax Avoidance sebesar 62,3% dan sisanya sebesar 37,7% dipengaruhi variabel lain.
PENGARUH AUDIT TENURE, FEE AUDIT DAN SPESIALIS AUDITOR TERHADAP KUALITAS AUDIT Berkah Sawaludin; Fina Fitriyana
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1445

Abstract

This study aims to analyze the effect of audit tenure, audit fee, and auditor specialization on audit quality in the food and beverage industry listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The sampling method used in this study is purposive sampling, with a quantitative research approach. The data utilized is secondary data, specifically the companies' annual financial reports. The sample consists of 17 food and beverage industry companies, observed over a period of five years, resulting in 85 observation objects. The analytical technique employed includes descriptive statistical analysis and logistic regression analysis, using the eViews version 12 application as a supporting tool. The findings indicate that audit tenure has a negative effect on audit quality, while audit fee and auditor specialization have no significant impact on audit quality
AKUNTANSI SYARIAH PADA PEMBIAYAAN PEMILIKAN RUMAH (PPR) DENGAN AKAD MURABAHAH Zenabia, Tsarina; Fitriyana, Fina; Putri, Yolanda Gusvia; Nuryani, Anum; Rosyati, Tati
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i2.4962

Abstract

The purpose of the implementation of Community Service entitled "Sharia Accounting for Financing Home Ownership with a Murabahah Contracts" is a form of fulfilling the obligations of the Higher Education Tri Dharma namely Community Service performed at the Citizen Hall of Pamulang Elok Housing RW 014, Depok on November 2, 2019 until by 3 November 2019. Based on the foregoing, community service activities by providing knowledge about home ownership financing at an Islamic bank using a murabahah contract, training and calculation of the installment ratio of PPR in recording Islamic accounting for the home financing transaction. The method used in this community service is in the form of counseling and training on understanding of murabaha accounting, differences in the calculation of Conventional Banks in using interest / Islamic Banks using Sharia ratios and providing knowledge of the dualism of the banking system in Indonesia, namely, Conventional Banks and Sharia Banks. The results of community service obtained are an understanding and desire of the PKM object to propose or move the financing of the ownership of they house at a Sharia Bank.
Co-Authors Agung Wibowo, Wahyu Anggraeni, Nur Trilap Arifin As'ad, Syaiful Berkah Sawaludin Beta Zuhruful Baity Fitriani, Adinda Mellya Harefa, Pasti Nugraha JulianaJuliana Larasati, Tri Larasati Mareta Hendrayanti Florensia Indah Budiati Mochamad Indra Saputra Mustafid Mustafid NapisahNapisah Nur Abadi Siregar Nursita, Meta Nuryani, Anum Putri, Yolanda Gusvia Rahma, Jesika Refiyani, Fathirah Nur Reza Fitriyansyah Rosyati, Tati Shelly Gandini Febrianti Sofyan, Maulana Suherman, Nadira Aulia Suparti Suparti Wiandy Putra Pratama Widi Subakti, Eko Zenabia, Tsarina