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Pendampingan Pajak UMKM: Masalah dan Solusinya Amelia Sandra; Hanif Hanif; Rizka Indri Arfianti; Prima Apriwenni
ACADEMICS IN ACTION Journal of Community Empowerment Vol 1, No 1 (2019)
Publisher : President University

Training on Income Tax Knowledge for MSMEs is the one step to improve the entrepreneurs’ taxation ability, as the members of the UPK PPUKMP Pulo Gadung East Jakarta. This training was held on 17 - 25 January 2019. Training instructors are lecturers who have a knowledge, expertise, and experience in fostering students. The purpose of this training, especially for entrepreneurs is to improve their simple accounting skills and taxation administration and other aspects related to it. The training process begins with a preparation by analyzing training needs, formulating training objectives, preparing material and conducting training. The training is carried out by giving lectures, discussions, question and answer, and audio-visual presentation. The results of this training are expected to increase technical knowledge for entrepreneurs in understanding their tax obligations, namely how to fill SPT, especially income tax for MSMEs and tax administration that should be done.

THE EFFECT OF DIVERSIFICATION LEVEL, NUMBER OF SEGMENTS, AND INDUSTRY SECTOR TYPE ON COMPANY PERFORMANCE Felicia Hokyani; Rizka Indri Arfianti
Journal of Management and Leadership Vol. 4 No. 1 (2021): Volume 4 - Nomor 1 - May 2021
Publisher : Management and Leadership Study Programme

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47970/jml.v4i1.206

The high competition in the business world with many competitors has forced the company to develop its business, one of them by diversification. This study aims to investigate the influence of diversification level, the number of segments, and type of industrial sector on firm performance measured by the excess value. The theory underlying this research is agency theory, which describes the relationship between the company owners with the company management. The number samples of this study are 333 companies from the miscellaneous industry sector, consumer goods sector, and basic industry and chemicals sector listed on the Indonesia Stock Exchange throughout 2017 – 2018. The results showed that data can be pooled for 3 years, all classic assumption tests are fulfilled, and partial regression coefficient test found that variable diversification level and the variable number of segments > 0.05, then H01 and H02 rejected, while the type of miscellaneous industry sector and type of consumer goods sector <0.05, then H03 and H04 received. The conclusion showed that variable diversification level and number of segments has not sufficient evidence of a negative effect on excess value, while the type of miscellaneous industry sector and type of consumer goods sector sufficient evidence of a negative effect on excess value.

PENGARUH KOMITMEN PROFESI AKUNTAN DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT Rizka Indri Arfianti
Jurnal Akuntansi Vol 6 No 1 (2017): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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

Kantor Akuntan Publik (KAP) dan para Auditor di dalamnya merupakan satu kesatuan yang tidak dapat dipisahkan satu sama lain. Dalam memberikan pelayanan jasa profesional audit yang berkualitas tinggi, keduanya dituntut untuk memberikan hasil yang baik dan berkualitas. Seorang auditor yang menjunjung nilai-nilai komitmen profesi akuntan dan nilai-nilai komitmen organisasi dapat mencerminkan hasil kualitas audit yang baik, dan dapat juga menjadi gambaran dari suatu Kantor Akuntan Publik tempat dimana auditor tersebut bekerja menghasilkan hasil kualitas audit. Karena itu penulis bertujuan melakukan penelitian untuk membuktikan apakah Komitmen Profesi Akuntan dan Komitmen Organisasi berpengaruh terhadap Kualitas Audit. Kualitas audit adalah masalah penting untuk profesi akuntan menghadapi kritik dari regulator dan grup pemegang saham. Kualitas audit yang lebih tinggi harus mengurangi ketidakpastian terkait pemegang saham dengan manager yang menyiapkan laporan keuangan. Metode penelitian yang digunakan adalah metode survei dengan kuesioner. Dengan obyek penelitian auditor yang bekerja pada KAP big-ten di Jakarta dengan total responden 85 orang.Teknik sampling yang digunakan adalah purposive sampling. Teknik analisis data yang di gunakan adalah analisis deskriptif. Kesimpulan pada penelitian ini adalah variabel komitmen profesi akuntan dan variabelÂ komitmen organisasi berpengaruh secara positif terhadap kualitas audit.Â Kata Kunci : Komitmen Profesi Akuntan, Komitmen Organisasi, dan Kualitas Audit

ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Shinta Kasin, Rizka Indri Arfianti
Jurnal Akuntansi Vol 7 No 1 (2018): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i1.455

Timeliness of financial reporting aims to provide information on the financial position, performance, and changes in the company's financial position on time before losing its ability in economic decision-making. The information in the financial statements is said to be useful when available on time when needed. The purpose of this study is to determine the effect of profitability, leverage, and company size on timeliness. The research method used is logistic regression analysis method. The sampling technique used is purposive sampling method. The samples used are 87 manufacturing companies listed on the BEI in 2014-2016 with a total of 261 data. The analysisÂ used in this study using SPSS version 20. The results showed that profitability had a significant positive effect on timeliness at Î± = 5% with p-value of 0.0275, leverage did not significantlyÂ influence p-value value 0.4995, and firm size also no significant effect on timeliness with p-value of 0.350. The conclusion of this study is that there is sufficient evidence that companies with high profitability tend to be timely in delivering financial statements and there is not enough evidence of companies that have low leverage and small company size tend to be timely in delivering financial statements.Â Keywords: Timeliness, Profitability, Leverage, Firm Size

Pengaruh Tingkat Pemahaman Pajak, Kualitas Pelayanan Publik, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di DKI Jakarta (Studi Kasus Pengendara Ojek Online) Cindy Apriani Chandra, Rizka Indri Arfianti
Jurnal Akuntansi Vol 7 No 2 (2018): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i2.493

Motor Vehicle Tax is a motor vehicle that can be used for two-wheeled motor vehicles or more. Based on data obtained from the DKI Jakarta Regional Tax and Retribution Agency, the plan for the acceptance of Vehicle Tax is expected to be higher every year, but at the time of the realization of the DKI Jakarta Provincial Motor Vehicle Tax receipts the discrepancy between the plan and the realization. The purpose of this research are To know if understanding of taxation, the quality of public tax, and tax penalties effects tax compliance of two-wheeled motor vehicle taxpayers. This research uses multiple regression analysis method. Data and information obtained from the questionnaires filled out by 100 respondents who works as ojek online driver in DKI Jakarta.Â The test method is performed using Likert Scale; Software SPSS 20; Validity and Reliability Test; F Test; t Test; R2 Test and the classical Assumption Test. The results of this study indicate that (1) There is no enough evidence that the understanding of taxation effects tax compliance of two-wheeled motor vehicle taxpayers. (2) There is evidence that the quality of public tax services affects tax compliance of two-wheeled motor vehicle taxpayers. (3) There is no evidence tax penalties effects tax compliance of two-wheeled motor vehicle taxpayers.Keywords: Understanding of Taxation, The Quality of Public Tax Services, Tax Penalties, Tax Compliance

AUDIT INTERNAL DALAM PERUSAHAAN KELUARGA : PENDEKATAN INTERAKSI SIMBOLI Esi Susirawati, Rizka Indri Arfianti
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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This study is a qualitative research using Symbolic Interaction aprroach. The collection of data research with in-depth interviews and field observations. Informants research is Manager of Internal Audit and Internal Audit Supervisor. The author not only do formal interviews, but also with non-formal interview. Manuscripts obtained from the interviews was analyzed and discussed with the model selection three steps Miles and Huberman (1984) as well as the intepreting analysis of Herbert Blumer (1969). Research results show owner / shareholder of a family company is doing dishonesty by means of using a financial company for personal gain. As auditors, the internal audit manager can not do anything because the owner / shareholders still hold full operational control over the company.Conclusions from this research is that even though the level of manager has been filled entirely by professional and performance management at this family company has been quite effective and efficient, but in this family company the function of auditor become less independent and can not work optimally because owner / shareholders who still full control over the company.Keywords: Symbolic Interaction, Internal Auditor, the Company Family

PENGARUH DEBT DEFAULT, FINANCIAL DISTRESS, OPINION SHOPPING DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Dea Izazi, Rizka Indri Arfianti
Jurnal Akuntansi Vol 8 No 1 (2019): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i1.573

Going concern is always linked with management capabilities in managing the company in order for the company to survive. The audit report with the modification of going concern is an indication that in the auditor's judgment there is a risk that the entity can not survive in the business world. Provision of going concern audit opinion by the auditors often addressed as bad news by the company, because it is alleged to cause the company to become bankrupt quickly. This study aims to examine the effect of debt default, financial distress, opinion shopping and audit tenure to the acceptance of going concern audit opinion. The sampling technique used in this study is purposive sampling with a total sample of 180 non-financial companies listed on the Indonesia Stock Exchange during the period of research year 2014-2016. Hypothesis testing of this research is done by logistic regression analysis using SPSS ver20. The result of this study shows that debt default and financial distress have significant value of 0,000 and 0,019, respectively. While audit tenure and opinion shopping have significant value of 0.000 and 0.0105, respectively. The conclusion of this study showed that debt default and financial distress are significantly affect on the acceptance of going concern audit opinion, while the opinion shopping and audit tenure are not significantly affect on the acceptance of going concern audit opinion.Keywords: Going Concern Audit Opinion, Debt Default, Financial Distress, Opinion Shopping, Audit Tenure

MODERASI FREE CASH FLOW TERHADAP FAKTOR-FAKTOR YANG MEMENGARUHI EARNINGS RESPONSE COEFFICIENT Filbert Nathaniel; Rizka Indri Arfianti
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.617

Financial statements are the information used by investors and stakeholders for consideration of decision making. One of the important information is earnings. Quality earnings information can be relied on by users to predict the company's performance in the future. Earnings response coefficient (ERC) is a variable that measures the level of market reaction to the publication of earnings. Increasingly high market reaction means the earnings are qualified. But many other pieces of information that affect ERC, the increase in earnings is not always followed by an increase in market reaction. In this research, the other pieces of information are leverage, earnings persistence, size, and growth with free cash flow (FCF) as a moderating size and growth. The Sample of this research is 31 LQ45 companies which are listed in the IDX period 2015-2017. Sampling techniques to be used are the Non-Probability Sampling technique with Judgement Sampling Method. The data analysis method which is used in this research is the Structural Equation Model in WarpPls 5.0. The results' inner model and overall fittest are fulfilled. The conclusion showed that the leverage, size, and growth hasnâ€™t affected the ERC, and free cash flow is not able to strengthen influence growth on ERC. However, earnings persistence has affected positively on ERC and free cash flow can strengthen influence size on ERC.Keywords: Earnings Response Coefficient, Leverage, Earnings Persistence, Size, Growth, Free Cash Flow

KEMAMPUAN SPESIALISASI INDUSTRI AUDITOR MEMODERASI PENGARUH AUDIT TENURE DAN KUALITAS AUDIT SERTA PENGARUH RASIO KEUANGAN TERHADAP AUDIT REPORT LAG Monica Kosasih; Rizka Indri Arfianti
Jurnal Akuntansi Vol 9 No 1 (2020): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i1.660

Financial statements must be presented soon so it will not reduce its usefulness principles. This study aims to prove the effect of audit tenure and audit quality with auditor industry specialization as a moderating variable and also the effect of financial ratios to audit report lag. Research objects used mining sector companies listed on The Indonesia Stock Exchange for the period of 2016â€”2018 with an amount of 35 companies and a total of 105 observational data. The data analysis technique used descriptive statistic test, pooled data regression test, classic assumption test, multiple regression linear test, and hypothesis test using SPSS 20. The classic assumption test results show that the residual data is normally distributed, there is no symptom of heteroscedasticity, the regression model is free from multicollinearity, and there is no positive or negative autocorrelation. Based on this research, it can be concluded that there is sufficient evidence that solvability ratio has a positive effect on audit report lag, audit quality, and profitability ratio have negative effects on audit report lag. However, there is no sufficient evidence that audit tenure has a negative effect on audit report lag and auditor industry specialization doesnâ€™t have the capability to moderate the effect of audit tenure and audit quality to audit report lag. Keywords: audit report lag, audit tenure, audit quality, financial ratios, auditor industry specialization

PENGARUH LEVEL DIVERSIFIKASI, JUMLAH SEGMEN, DAN JENIS SEKTOR INDUSTRI TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 â€“ 2018 Felicia; Rizka Indri Arfianti
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.762

The high competition in the business world with many competitors has forced the company to develop its business, one of them by diversification. This study aims to investigate the influence of diversification level, segment numbers, and industrial sector types on firm performance measured by the excess value. The theory underlying this research is agency theory, which describes the relationship between the company owner with the company management, The number of samples of this study are 333 companies from miscellaneous industry sector, and consumer goods sector, and basic industry and chemicals sector listed on the Indonesia Stock Exchange throughout 2017 â€“ 2018. The results showed that data can be pooled for 3 years, all classic assumption tests are fulfilled, and partial regression coefficient test found that variable diversification level and variable number of segments > 0.05, then Ho1 and Ho2 rejected, while type of miscellaneous industry sector and Type of consumer goods sector <0.05, then Ho3 and Ho4 received. The conclusion showed that variable diversification level and variable number of segments has not sufficient evidence of negative effect on excess value, while type of miscellaneous industry sector and Type of consumer goods sector sufficient evidence of negative effect on excess value. Keywords: Firm Performance, Diversification Level, Number of Segments, and Industrial Sector. References: Amyulianthy, R., & Nuraini, Sari. (2013), â€œPengaruh Diversifikasi Terhadap Kinerja Perusahaanâ€, Binus Business Review, Vol.4, no.1, pp.215â€“230. Berger, P. G., & Eli, O. (1995), â€œDiversificationâ€™s Effect on Firm Valueâ€, Journal of Financial Economics, Vol.37, pp.39â€“65. Bowerman, B. L., Oâ€™Connell, R. T., & Murphree, E. S. (1979), Business Statistics in Practice, Edisi 7, New York: McGraw-Hill/Irwin. Chandra, D., & Triyani, Y. (2015), â€œPengaruh Level Diversifikasi, Leverage, Return On Asset, Umur Perusahaan, Dan Sektor Industri Terhadap Nilai Perusahaan Yang Terdaftar Di BEI Periode 2009-2011â€, Jurnal Akuntansi Manajemen, Vol.4, no.2, pp.66â€“84. Cooper, D. R., & Schindler, P. S. (2013), Business Research Methods, Edisi 12, New York: McGraw-Hill. 'Diversifikasi Usaha, Unilever Masuk Bisnis Saus Sambal' (2018), CNBC Indonesia, 28 September, diakses 9 Oktober 2019, https://www.cnbcindonesia.com/market/20180928100757-17-35152/diversifikasi-usaha-unilever-masuk-bisnis-saus-sambal Ghozali, I. (2013), Aplikasi Analisis Multivariette Dengan Program IBM SPSS 23, Edisi 8, Semarang: Badan Penerbit Universitas Diponegoro. Gujarati, D., & Dawn, P. (2009), Basic Econometrics, Edisi 4, New York: McGraw-Hill. Harto, P. (2005), â€œKebijakan Diversifikasi Perusahaan Dan Pengaruhnya Terhadap Kinerja: Studi Empiris Pada Perusahaan Publik Di Indonesiaâ€, SNA VIII Solo, pp.297-307. Ikatan Akuntan Indonesia (2014), Standar Akuntansi Keuangan, Jakarta: Salemba Empat. Jensen, M. C., & William, H. M. (1976), "Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure", Journal of Financial Economic, Vol.3, No.4, pp.1-75. Kamus Besar Bahasa Indonesia. 2014. â€œKamus Besar Bahasa Indonesia Onlineâ€, diakses 5 Oktober 2019 http://www.kbbi.web.id. Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2016), Intermediate Accounting, Edisi 16, John Wiley and Sons, Inc. Lucyanda, J., & Wardhani, R. H. K. (2017), â€œPengaruh Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaanâ€, Jurnal Riset Akuntansi dan Keuangan. Montgomery, Cynthia A. (1994), Corporate Diversification, Journal of Economic Perspectives, Vol.8, No.3, pp.163-178. Rani, P. (2015). â€œPeran Kepemilikan Manajerial Dalam Memoderasi Pengaruh Strategi Diversifikasi Terhadap Kinerja Perusahaanâ€, Jurnal Akuntansi dan Keuangan, Vol.4, no.2, pp.162â€“82. Salindeho, A. O., Ivonne, S. S., & Joubert, B. M. (2018), â€œPengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturingâ€, Jurnal Riset Akuntansi dan Keuangan, Vol.6, no.3, pp.1078â€“87. Sari, I. A., Wiratno, A., & Suyono, E. (2014), â€œPengaruh Strategi Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaanâ€, JAFFA (Journal of Auditing, Finance, and Forensic Accounting), Vol.02, no.1, pp.13â€“22. Scott, W. R. (2015), Financial Accounting Theory, Edisi 7, Toronto: Pearson Canada Inc. Setionoputri, A., Meiden, C., & Siagian, D. (2007), â€œPengaruh Diversifikasi Korporat Terhadap Excess Value Perusahaan Manufaktur, Perdagangan Grosir Dan Eceran, Serta Properti Dan Real Estate Yang Terdaftar Di BEI Tahun 2005-2007â€ Bidang Akuntansi Private: Akuntansi Keuangan dan Pasar Modal, pp.1â€“25. Satoto, S. S. (2009), â€œStrategi Diversifikasi Terhadap Kinerja Perusahaanâ€, Jurnal Keuangan dan Perbankan, Vol.13, no.2, pp.280â€“287. Spence, M. (2002), â€œSignaling in Retrospect and the Informational Structure of Marketsâ€, American Economic Review, Vol.92, no.3, pp.434â€“459. Thompson, A. J. G., & Peteraf, M. (2012), Crafting and Executing Strategy: Concept and Cases, Edisi 18, New York: McGraw Hill. Virginia, Y. M., & Ratnasih, C. (2017), â€œPengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Produktivitas Kerja Dan Berimplikasi Pada Kinerja Karyawanâ€, Journal of Chemical Information and Modeling, Vol.53, no.9, pp.1689â€“99. Wolk, H. I., Dodd, J. L., & Tearney, M. G. (2003), Accounting Theory: Conceptual Issues in a Political and Economic Environment, Edisi 6, Mason: South-Western College Pub.

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