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All Journal JURNAL ECONOMIA JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Perpajakan Jurnal Akuntansi dan Ekonomika al-Uqud : Journal of Islamic Economics Jurnal Riset Akuntansi dan Keuangan Sebatik Jurnal Aplikasi Akuntansi MBIA Jurnal Riset Akuntansi Aksioma AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi ACCOUNTHIK : Journal of Accounting and Finance Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Journal of Enterprise and Development (JED) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Buletin Poltanesa Studi Ilmu Manajemen dan Organisasi JCA (Jurnal Cendekia Akuntansi) Accounting and Finance Studies J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIMMI: Jurnal Ilmiah Mahasiswa Multidisiplin Sriwijaya Accounting Community Services Journal of Ekonomics, Finance, and Management Studies JIMEKA
Nina Febriana Dosinta
Universitas Tanjungpura
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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DETERMINANTS OF TAX AVOIDANCE IN LQ45 COMPANIES WITH COMPANY SIZE AS A MODERATION Tyas, Farradesty Cahyaning; Dosinta, Nina Febriana; Astarani, Juanda
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.430

Abstract

This research investigates the determinants of tax avoidance with company size as a moderation. Regarding the increase in environmental social governance (ESG) investment since 2013 in Indonesia, this research uses eight LQ45 companies for 2013-2023. This research uses Moderated Regression Analysis. The results show that profitability, financial distress, and asset turnover significantly influence tax avoidance. In contrast, company size and ESG do not influence tax avoidance. Although company size can moderate profitability on tax avoidance, it cannot moderate financial distress, asset turnover, and ESG on tax avoidance. This research contributes to expanding understanding regarding tax avoidance through agency theory and legitimacy in providing academic literature. This research implies that a company's financial performance can reduce tax avoidance efforts in line with fulfilling stakeholder (principal) expectations regarding increasing profits.
DO CASH FLOWS AND BANK SIZE INFLUENCE STOCK RETURNS? Sari, Bella Mega; Espa, Vitriyan; Dosinta, Nina Febriana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.26743

Abstract

This research aims to determine the effect of cash flow statement components and bank size on stock returns. This study uses a signaling and stakeholder theory approach in the banking sector companies listed on the Indonesian stock exchange for 2017-2021. The unit analysis unit is determined based on the purposive sampling method so that the research data derived from financial statements are one hundred eighty-five. The results showed that operating activity cash flow and financing activity cash flow positively and significantly affect stock returns. The investment activity cash flow and bank size do not affect stock returns. The investment activity cash flow and bank size are not always a concern of investors in making investment decisions and estimating returns in a company. The operating cash flow and financing cash flows are essential indicators for investors in making investment decisions in the capital market. The operating cash flow and financing cash flow act as positive signals on stock returns, especially for related stakeholders.
ARUS KAS, LABA AKUNTANSI, KARAKTERISTIK KORPORAT, DAN RETURN SAHAM PADA PERUSAHAAN SEKTOR BASIC MATERIAL Valentino, Gland William; Surianti, Surianti; Destriani, Mutiara; Dosinta, Nina Febriana; Rusmita, Sari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i3.26724

Abstract

This study aims to determine the effect of cash flow, accounting earnings, firm size, and financing decisions on stock returns. The population in this study was basic material sector companies listed on the Indonesia Stock Exchange in the 2018-2021 periods. The sampling technique used a purposive sampling method with predetermined criteria and obtained a sample of 34 companies with 135 observations. The data of the companies' financial statements are obtained from the official website of IDX. This study analyzes panel data regression using the Random Effect Model with the help of Eviews 12 application. Furthermore, the results show that cash flow from operations, cash flow from investments, cash flow from funding, firm size, and financing decisions do not affect stock returns while accounting earnings positively affect stock returns. The results of this study indicate that investors capture the positive signals that the company has given through accounting earnings.
RISET AKUNTANSI DI INDONESIA: INTEGRATED REPORTING DAN PELAPORAN KORPORAT Dosinta, Nina Febriana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.26308

Abstract

Integrated reporting (IR) was once questioned because standard setters in Indonesia have not required it. Corporate reports in Indonesia are voluntarily present in the form of IR. Although the preparation of IR in Indonesia is optional, it has been anticipated by reviewing corporate reporting research. Therefore, this study investigates IR in accounting research publications in Indonesia. This research uses a systematic literature review from 2017-2022 through nineteen articles in accounting journal publications indexed by the Science and Technology Index (SINTA) 1 and 2. The results show that research on IR in Indonesia began in 2017 with the dominance of quantitative methods referring to the International Integrated Reporting Council (IIRC). IR's research in Indonesia shows the minimal use of qualitative methods exploring standard setters in Indonesia. In the 2017-2022 publication period, IR in accounting research in Indonesia was dominated by companies listed on the Indonesia Stock Exchange using agency theory and stakeholder theory.
Peran Sistem Informasi Akuntansi sebagai Instrumen Transparansi Keuangan di Perguruan Tinggi Swasta Felmadefi, Renita; Astarani, Juanda; Yunita, Khristina; Dosinta, Nina Febriana
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7798

Abstract

Financial transparency has become a critical governance issue for private higher education institutions (PHEIs) in Indonesia, where financial dependence on student tuition fees exposes weaknesses in accountability and legitimacy. This study explores the urgency of implementing an integrated Accounting Information System (AIS) as a strategic response to overcome manual financial reporting, data inconsistency, and information asymmetry between management and foundations. Adopting a qualitative case study approach, the research was conducted at a private higher education institution in Pontianak through in-depth interviews, documentation analysis, and observation. Data were analyzed using the Miles, Huberman, and Saldaña interactive model to identify patterns and theoretical linkages among stakeholders. The findings reveal that the absence of an integrated AIS leads to delays, reporting inaccuracies, and weak internal control, reflecting agency problems and limited adherence to good governance principles. From the perspectives of Agency Theory, Stakeholder Theory, and Good Governance Theory, AIS is not merely an administrative tool but a transformative governance instrument that strengthens transparency, accountability, and stakeholder trust. The study implies that digitalizing accounting systems in PHEIs is essential for reducing information asymmetry, improving institutional legitimacy, and advancing financial governance practices within Indonesia’s higher education sector.
PENGARUH TRANSFORMASI AKUNTANSI DIGITAL TERHADAP KUALITAS PELAPORAN KEUANGAN : PERAN MEDIASI GOOD GOVERNANCE Elvariany, Karina; Dosinta, Nina Febriana; Yunita, Khristina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6688

Abstract

Penelitian ini bertujuan untuk menganalisis dampak revolusi akuntansi digital terhadap kualitas laporan keuangan, dengan tata kelola perusahaan yang efektif sebagai variabel mediasi pada Bank Kalbar. Revolusi akuntansi digital diperkirakan dapat meningkatkan kecepatan, ketepatan, dan transparansi pelaporan keuangan, meskipun efektivitasnya sangat dipengaruhi oleh penerapan prinsip tata kelola yang kuat. Penelitian ini menggunakan metode kuantitatif dengan kerangka eksplanatori, melibatkan partisipan yang berperan dalam aktivitas akuntansi, keuangan, dan audit internal. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM–PLS). Hasil penelitian menunjukkan bahwa revolusi akuntansi digital berpengaruh positif terhadap kualitas laporan keuangan, baik secara langsung maupun tidak langsung melalui peran mediasi tata kelola yang efektif. Selain itu, temuan penelitian menegaskan bahwa penerapan transformasi akuntansi digital memperkuat prinsip keterbukaan, akuntabilitas, dan independensi dalam tata kelola perusahaan, sehingga meningkatkan keandalan, relevansi, dan kredibilitas informasi keuangan. Dengan demikian, efektivitas tata kelola yang baik sebagai mekanisme pengendalian menjadi elemen penting dalam keberhasilan revolusi akuntansi digital yang bertujuan meningkatkan kualitas pelaporan keuangan pada lembaga perbankan daerah.
The Effect of Financial Performance and Audit Quality on Company Value with Corporate Social Responsibility (CSR) Disclosure as a Moderating Variable Ramadhani, Reni; Muhsin, Muhsin; Yunita, Khristina; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2661

Abstract

This study aims to determine the effect of financial performance and audit quality on company value with CSR disclosure as a moderating variable. This study is based on financial performance, with indicators such as Return on Assets (ROA), Audit quality with the indicator being the auditor's opinion, namely an Unqualified Opinion, CSR disclosure with indicators such as the Global Reporting Initiative (GRI) G4, and company value with indicators such as Tobin Q. The method used is quantitative with a focus on numerical data. The data used is secondary data obtained from the annual reports of companies classified in the plantation sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. The analysis method used is panel data regression, which is a combination of time series data and cross-sectional data that provides efficiency in model estimation. In addition, a moderation test was conducted to determine the role of CSR in strengthening or weakening the relationship between financial performance and audit quality on company value. The results of the study indicate that financial performance has a negative and significant effect on company value, but audit quality and CSR disclosure as moderating variables do not have a significant effect on company value. Furthermore, financial performance with CSR disclosure as a moderator has a negative and significant effect on company value, while audit quality with CSR disclosure as a moderator does not have a significant effect on company value.
The Effect of Sales Growth, Leverage, and Profitability on Company Value with Tax Avoidance as an Intervening Variable Rejeki, Ires Azri; Fahmi, Muhammad; Yunita, Khristina; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2662

Abstract

This study aims to determine the effect of Sales Growth, Leverage, and Profitability on Company Value with Tax Avoidance as an Intervening Variable. This study is based on the Sales Growth Ratio, with the indicator being the Net Sales Growth Ratio, Leverage with the indicator being the Debt-to-Equity Ratio (DER), Profitability with the indicator being Return on Equity (ROE), and Tax Avoidance with the indicator being the Effective Tax Rate (ETR). The method used is quantitative with a focus on numerical data. The data used is secondary data obtained from the annual reports of companies classified in the retail sector listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. The sampling technique used purposive sampling, with a sample size of 15 companies and 60 observations. The analysis method used is panel data regression, which is a combination of time series data and cross-sectional data. An intervening test was also conducted to determine the role of tax avoidance in strengthening or weakening the relationship between sales growth, leverage, and profitability on company value. All data processing was performed using EViews software. The results of the study indicate that Sales Growth, leverage, and profitability as independent variables, as well as Tax Avoidance as an intervening variable, do not have a significant effect on company value. Furthermore, Sales Growth, leverage, and profitability with Tax Avoidance as an intervening variable also do not have a significant effect on company value.
MEKANISME CORPORATE GOVERNANCE DAN RISK DISCLOSURES: STUDI PADA ANNUAL REPORT BANK DEVISA DI INDONESIA Dosinta, Nina Febriana
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 2 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i2.124

Abstract

Otoritas Otoritas Jasa Keuangan telah menyusun Roadmap Keuangan Berkelanjutan dalam jangka panjang 2020-2024 yang menekankan pada integrasi risk management, corporate governance, penilaian tingkat kesehatan bank dan keuangan berkelanjutan. Penelitian ini bertujuan menguji pengaruh mekanisme corporate governance terhadap risk disclosures pada 11 bank devisa yang terdaftar di Bursa Efek Indonesia dalam era Roadmap Keuangan Berkelanjutan dengan menggunakan analisis regresi berganda data panel Generalized Least Square. Metode content analysis digunakan pada annual report periode 2015-2020 untuk menilai risk disclosures. Hasil penelitian mengungkapkan bahwa frekuensi rapat dewan komisaris, ukuran komite audit, dan frekuensi rapat komite audit sebagai proksi dari mekanisme corporate governance berpengaruh signifikan terhadap risk disclosures. Temuan penelitian ini mengimplikasikan bahwa hadirnya struktur pengawasan dalam suatu perusahaan berperan penting dalam mendeteksi risk disclosures.
Determinants of Transfer Pricing in Energy Sector Companies with Managerial Ownership as a Moderation Auro Osti Berliana Hutabarat; Nella Yantiana; Muhammad Fahmi; Nina Febriana Dosinta; Syarif M Helmi
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3305

Abstract

The purpose of this research is to analyze the effect of leverage and profitability on transfer pricing with manajerial ownership as the moderating variable. The population in this research were energy sector companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sampling method used was purposive sampling, the overall sample used in this study was 175 annual financial report from 35 companies. The findings reveal profitability do not have a significant effect on transfer pricing, leverage and manajerial ownership  have a significant effect on transfer pricing, but manajerial ownership can not significantly moderate the relationship between profitability and transfer pricing  
Co-Authors ., Rusliyawati Ade Maulidianti Adelia Angelina Andini, Novia Anisah, Nur Wafa Archilues, Maria Cyntia Ariya Sapta Putra Auro Osti Berliana Hutabarat Azmi, Ika Nur Ceci Lia Chen Chen, Ceci Lia Damayanti, Fera Destriani, Mutiara Dewi, Anis Kusuma Elok Heniwati Elvariany, Karina Erni Panca Kurniasih Fahmi , Muhammad Fariastuti Djafar, Fariastuti Fariastuti Fariastuti Febriani, Adelia Felmadefi, Renita Ferrary, Melissa Fibrianti, Ika Gowira, David Hamsyi, Nur Fitriana Hamzani, Umianty Hamzani, Umiaty Handi Brata Handi Brata Hartiningsih, Dinda Maulidya Haryono Haryono Helmi, Syarif M Helmi, Syarif Muhammad Hotben, Hotben Ikhsan, Syarbini Iqbal, Ichsan Ira Grania Mustika Juanda Astarani Juanda Astarani Juanda Astarani Julianto, Hery Kartika , Metasari Kenny, Cristian Khristina Yunita Kusuma, Dewi Agustine Leorinita, Gita Luthfi’ya, Ghina Ayu Maria Cyntia Archilues Maryati Maryati Maulidianti, Ade Metasari Kartika, Metasari Muhammad Fahmi MUHAMMAD FAHMI Muhammad Imran Syafe'ie Muhsin Muhsin Musfikianty, Rindy Nella Yantiana Nur Fitriana Hamsyi Pratama, Muhammad Rahmadi Putra, Adirama Chrisna Ramadhani, Reni Rejeki, Ires Azri Sari Rusmita Sari Rusmita Sari, Bella Mega Sarimastini, Agustina Situmorang, Yohana Deswita Surianti Surianti, Surianti Syarif M. Helmi Titik Susanti Tyas, Farradesty Cahyaning Valentino, Gland William Veithzal Rivai Zainal Vinata, Velia Vitriyan Espa Wahyuni Wahyuni wahyuni wahyuni Yantiana, Nella Yocelyn Yulianto Yulianto, Yocelyn Yunita , Khristina