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All Journal Krisna: Kumpulan Riset Akuntansi Diponegoro Journal of Accounting KEUNIS 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 Journal of Artificial Intelligence and Digital Business 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 Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering 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.
Audit Committee Characteristics in Driving ESG Performance under ESG Exposure Conditions Alfita Rakhmayani; Rifki Adhi Prasetyo; Maya Aresteria; Dian Kusuma Wardani; Muhammad Agung Syaputera
KEUNIS Vol. 14 No. 2 (2026): JULY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i2.7568

Abstract

This empirical study is based on Resource Dependence Theory (RDT) and investigates how the presence of the ESG Exposure variable affects the relationship between audit committee meeting attendance, audit committee independence, audit committee expertise and audit committee size with ESG performance. The results are obtained using Fixed Effect Model (FEM) with cluster-robust standard error on 461 firm-year observations of 91 companies listed on the Indonesia Stock Exchange (ISX) during 2016-2025, which is contrary to the traditional governance theory. There is little significant impact on ESG performance from the attendance of the meeting or independence, implying behaviours that are ceremonial in nature, and only expertise is a positive driver. The size of the committee has a strong negative impact as predicted by social loafing and coordination failure. The results of moderation analysis suggest that ESG Exposure, in general, does not strengthen the effectiveness of governance, but it significantly exacerbates the adverse impact of Committee Size in high-risk industries where the bloat of the committee negatively affects agile decision making on sustainability. The results indicate a need for a shift in regulation from quantitative structural indicators to norms of competency in cognition and engagement. Policymakers and shareholders of energy and emission-heavy industries should focus on governance based on "lean" and "competent," and not "social loafers" with too many members that perpetuate "social loafing pathologies" that lead to lower ESG performance and green stock prices.
Pengaruh Capital Adquacy Ratio (CAR), Non – Performing Loan (NPL) dan Biaya Operasional Pendapatan Operasional (BOPO) terhadap Profitabilitas Fathia Azzahra; Alfita Rakhmayani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10188

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap profitabilitas yang diproksikan dengan Return on Assets (ROA) pada perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 – 2024. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 35 perusahaan dengan total 175 data observasi yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan metode regresi data panel dengan bantuan perangkat lunak EViews 12 setelah melalui serangkaian pengujian model. Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio (CAR) tidak berpengaruh positif signifikan terhadap Return on Assets (ROA), yang mengindikasikan bahwa tingginya kecukupan modal belum tentu mampu meningkatkan profitabilitas bank. Sementara itu, Non-Performing Loan (NPL) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) berpengaruh negatif signifikan terhadap ROA, sehingga semakin tinggi risiko kredit dan tingkat inefisiensi operasional akan menurunkan profitabilitas perusahaan. Secara simultan, ketiga variabel independen tersebut berpengaruh signifikan terhadap ROA. Temuan penelitian ini menunjukkan bahwa profitabilitas perbankan lebih dipengaruhi oleh kemampuan bank dalam mengendalikan risiko kredit dan meningkatkan efisiensi operasional dibandingkan dengan besarnya tingkat kecukupan modal yang dimiliki.
Co-Authors Amanda, Nabila An'im Kafabih Apip Apip Bella Verina Cornelia Clara Yully Diana Ekaristi Clara Yully Diana Ekaristi Deddy Sulestiyono Dian Kusuma Wardani Dwi Okto Imtichana Eiffeliena Nur'aini Fisikaningputri Purwienanti Eiffeliena Nur’aini Fisikaningputri Purwienanti FAISAL Fathia Azzahra Maulana Ma'ruf Maya Aresteria Maya Aresteria Maya Aresteria Muhammad Agung Syaputera Musthofa, Rahmawati Hidayatul Neli Hajar Rifki Adhi Prasetyo Rufi' Ayu Setyoningrum Sudarno Sudarno Utami, Yunita Lisnaningtyas Yusufin, Heiqal Bagas