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All Journal Krisna: Kumpulan Riset Akuntansi Diponegoro Journal of Accounting Jurnal STIE Semarang (Edisi Elektronik) Jurnal Edueco International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Jurnal Ekonomika dan Bisnis Journal of Trends Economics and Accounting Research Governors Jurnal Ekonomika dan Bisnis Tax Accounting Applied Journal Taxpedia
Alfita Rakhmayani
Universitas Diponegoro
Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Consequences of Tax Avoidance Alfita Rakhmayani; Clara Yully Diana Ekaristi; Maya Aresteria
Tax Accounting Applied Journal Vol 1, No 1 (2022): October 2022
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2022.16358

Abstract

Pengungkapan Pengendalian Internal Dan Implikasinya Terhadap Nilai Perusahaan Alfita Rakhmayani; Yunita Lisnaningtyas Utami
Jurnal Ekonomika dan Bisnis Vol. 9 No. 1 (2022): Volume 9 Nomor 1 April 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

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

Abstract

Pengendalian internal merupakan salah satu aspek penting dalam menyajikan informasi yang reliabel. Transparansi melalui pengungkapan sistem pengendalian internal memberikan suatu pernanan penting dalam mengurangi asimetri informasi. Penelitian ini memilikitujuan yakni mengkaji secara khusus dampak daripengungkapan pengendalian internal terhadap nilai perusahaan. Penelitian dilakukan dengan pendekatan kuantitatif untuk menguji hipotesis. Sampel penelitian adalah 100 perusahaan publik dengan market capterbesar. Uji statistik dilakukan dengan menggunakan analisis regresi. Hasilnya pengungkapan pengendalian internal memiliki dampak negatif terhadap nilai perusahaan
Profitability Moderates Trading Frequency, Volume, And LQ45 Stock Returns Musthofa, Rahmawati Hidayatul; Alfita Rakhmayani
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6568

Abstract

This study investigates the influence of trading frequency and trading volume on stock returns, with profitability as a moderating variable, in companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using secondary data from annual financial reports and stock trading data, this study employs a quantitative research approach with a purposive sampling method, selecting 45 companies listed in the LQ45 index for the period 2021–2024. The data were collected through documentation techniques from the Indonesia Stock Exchange (IDX) and company financial statements. The analysis was conducted using Moderated Regression Analysis (MRA) to examine both direct and moderating effects. The findings reveal that trading frequency has a positive and significant effect on stock returns, while trading volume does not show a significant effect. Profitability is proven to strengthen the positive relationship between trading frequency and stock returns, but does not moderate the relationship between trading volume and stock returns. These results highlight the role of trading activity and company performance in shaping stock returns, providing insights for investors in making investment decisions.
ANALISIS RENCANA PENERAPAN CUKAI TERHADAP MINUMAN BERPEMANIS DALAM KEMASAN SEBAGAI EKSTENSIFIKASI BARANG KENA CUKAI Maulana Ma'ruf; Alfita Rakhmayani
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) Vol 2 No 2 (2024): Vol. 2 No. 2 (2024): November 2024
Publisher : MUC Tax Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61261/taxpedia.v2i2.37

Abstract

Penderita penyakit tidak menular seperti diabetes melitus di Indonesia setiap tahun mengalami peningkatan. Konsumsi minuman berpemanis dalam kemasan yang semakin tinggi menjadi suatu permasalahan bagi kesehatan, utamanya pada penyakit tidak menular seperti penyakit diabetes, obesitas dan lain sebagainya. Cukai digambarkan mampu menjadi salah satu alat pengendalian atas konsumsi barang–barang yang memiliki eksternalitas dampak negatif, terutama pada masalah kesehatan. Penelitian ini bermaksud membahas tentang rencana pemerintah dalam menerapkan kebijakan atas cukai pada minuman berpemanis dalam kemasan dari sudut pandang kesehatan dan industri. Penelitian ini juga bertujuan untuk membahas faktor yang berkaitan dengan rencana kebijakan cukai terhadap minuman berpemanis dalam kemasan di Indonesia. Metode penelitian kualitatif telah digunakan dalam penelitian ini. Peneliti menggunakan data wawancara dan studi terdahulu untuk menjawab tujuan penelitian. Penelitian ini menemukan bahwa minuman berpemanis dalam kemasan sesuai dengan kriteria barang kena cukai yang ada. Perubahan harga produk dengan berdasarkan desain cukai yang ada mendorong pelaku industri minuman berpemanis dalam kemasan melakukan reformulasi produknya menjadi lebih sehat. Menariknya, desain barang kena cukai yang nantinya akan diterapkan ditujukan pada industri minuman pabrikasi. Fakta di lapangan dan berdasarkan hasil riset terdahulu membuktikan minuman manis kekinian memiliki kadar gula cukup tinggi, sehingga perlu dilakukan pengendalian dan pengawasan, salah satunya dengan pengenaan cukai.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL Alfita Rakhmayani; Faisal Faisal
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.90-99

Abstract

Internal control system is a key aspect in providing the completeness and reliable information. The adequately of internal control system disclosure may help stakeholders in assessing the quality of corporate’s internal control system and also can reduce asymmetric information. This study examines the effect of audit committee characteristics on internal control disclosure. The sample consists of 100 public companies with the largest market capitalization in 2016. The statistical regression analysis was performed to test the hypotheses. The results show that number of audit committee meetings has a positive effect on the internal control disclosure. However, this study failed to provide evidence that number and education background of audit committee contribute in enhancing the extent of internal control disclosure. This finding suggests that audit committee play a role in reducing asymmetric information through the broader internal control disclosure.
Co-Authors Amanda, Nabila An'im Kafabih Apip Apip Bella Verina Cornelia Clara Yully Diana Ekaristi Clara Yully Diana Ekaristi Deddy Sulestiyono Dwi Okto Imtichana Eiffeliena Nur'aini Fisikaningputri Purwienanti Eiffeliena Nur’aini Fisikaningputri Purwienanti FAISAL Maulana Ma'ruf Maya Aresteria Maya Aresteria Maya Aresteria Musthofa, Rahmawati Hidayatul Neli Hajar Rufi' Ayu Setyoningrum Sudarno Sudarno Utami, Yunita Lisnaningtyas Yusufin, Heiqal Bagas