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All Journal AKUNTABILITAS Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Graduasi: Jurnal Bisnis & Ekonomi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi & Keuangan Islam JOURNAL OF APPLIED ACCOUNTING AND TAXATION YUME : Journal of Management Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Bina Bangsa Ekonomika Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Journal of Ekonomics, Finance, and Management Studies
Lintang Kurniawati
Universitas Muhammadiyah Surakarta
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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Non Logam yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Lintang Kurniawati; Nur Kholis
Prosiding University Research Colloquium Proceeding of The 12th University Research Colloquium 2020: Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The study aims to determine the effect of the independent variablesnamely company size, sales growth, leverage, capital intensity andindependent commissioners on tax avoidance in non-metalmanufacturing companies listed on the Indonesia Stock Exchange in2016-2018. The total sample of the study was 54 financial statementsof non-metal manufacturing companies which were determined basedon the purposive sampling method. The data collection method usedis the documentation method in the form of financial statements ofnon-metal manufacturing companies listed on the Indonesia StockExchange in 2016-2018. Hypothesis testing using multiple regressionanalysis with the SPSS 21 program and previously tested classicassumption. The results of this study indicate that company size, salesgrowth and capital intensity effect tax avoidance. While leverage andindependent commissioners have no effect on the tax avoidance
Upaya Peningkatan Kompetensi Calon Akuntan dalam Menghadapi Era Pembangunan Berkelanjutan Melalui Pemahaman Konsep Akuntansi Sosial dan Lingkungan Rita Wijayanti; Shinta Permata Sari; Lintang Kurniawati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This community service activity is intended for students of the Accounting Program FEB UMS as future accountants. The absence of the course that specifically study about social and environmental accounting and the limited of textbook are a separate obstacle for students of the Accounting Program FEB UMS to have future accountang competencies that can meet market needs. This community service activity was carried out on Saturday, June 26, 2021 online through the Google meet applications. The service method carried out is in the form of an explanation of current current accounting issues, global solutions to overcome social and environmental crises, transformation to green accounting, theory and practice towards green accounting, challenges and opportunities for the accounting profession. The material is not only presented in the form of theory, but also case studies on how to apply social and environmental accounting in reporting. This is done so that students get an idea of the difference between conventional accounting and the application of social and environmental accounting.
Analysis of Factors Affecting The Index Human Development with Domestic Products Gross Regional as The Intervening Variable (Empirical Study in Regencies and Cities in Central Java 2017-2019) Ichdiat Wahyu Pratama; Lintang Kurniawati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This study aims to examine and analyze the effect of Regional Original Income, and General Allocation Funds on the Human Development Index with Gross Regional Domestic Product as an intervening variabel in districts/cities in Central Java in 2017-2019. The approach in this research is to use a descriptive approach. Descriptive method aims to determine the relationship and a deeper nature between variabels. The data analysis method used is the multiple regression method and path analysis is used to test the hypothesis. The results of the study show that the Regional Original Income has no effect on the Human Development Index. The General Allocation Fund has an effect on the Human Development Index. Meanwhile, Regional Original Income has an effect on the Human Development Index through Gross Regional Domestic Product. The General Allocation Fund has no effect on the Human Development Index through Gross Regional Domestic Product.
The Effect of Audit Fee, Audit Tenure, Company Size, Audit Rotation, and Institutional Ownership on Audit Quality (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2018-2020) Qoonita Afiifah Adzroo; Lintang Kurniawati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This study aims to determine the effect of audit fees, audit tenure, size of company, audit rotation, and institutional ownership of audit quality in companies listed on the Indonesia Stock Exchange (IDX). Dependent variable used in this study is audit quality and the independent variables in this study are audit fees, audit tenure, company size, audit rotation and institutional ownership. The population in this study are property and real estate companies registered in Indonesia Stock Exchange 2018-2020. Samples were taken by purposive sampling method and obtained 37 companies as samples. The hypothesis testing of this research was carried out by using linear regression analysis. The result of this study indicates that the fee audit, audit tenure, audit rotation and institusional ownership have no effect on audit quality, while company size has an effect on audit quality.
Tax Evasion: Faktor-Faktor Yang Mempengaruhinya Menurut Persepsi Wajib Pajak Nur Kholis; Lintang Kurniawati
Akuntabilitas Vol 15, No 2 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i2.28588

Abstract

that are used for national development and also the community’s economy. People’s non-compliance in carrying out their tax obligations has long been in the spotlight in Indonesia.The purpose of this study is to provide empirical evidence about the factors that influence the perception of MSME taxpayers in committing tax evasion using the variabels of Justice, Tax Sanctions, Taxation System, Disobedience Attitudes, and Discrimination Attitudes. Using 60 sample of taxpayers of Small and Medium Enterprises in Sukoharjo by sampling using random sampling of taxpayers registered at KPP Pratama Sukoharjo and using the SPSS 25 analysis tool. The results showed that the variabel of justice, tax sanctions, taxation system, taxpayer disobedience had a positive and significant effect on Tax evasion and Discrimination Attitudes had a negatif and significant effect on Tax evasion for Small and Medium Enterprises taxpayers.
Analysis of Factors Affecting The Implementation of Social and Environmental Responsibility Disclosure in Property, Real Estate, and Construction Companies Listed on The Indonesia Stock Exchange 2015- 2020 Lintang Kurniawati; Nur kholis; Mujiyati Mujiyati
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.20040

Abstract

This study aims to determine the analysis of the factors that influence the implementation of corporate social and environmental responsibility disclosures in property, real estate, and construction sector companies listed on the Indonesia Stock Exchange in 2015-2020. The first step of this research is to prepare a framework for the research to be made, and collect data from www.idx.go.id by downloading the annual report of the sampled company following the sample criteria and variables required in the study. The sample obtained from this study is 129 samples and the data is processed using SPSS 21. The results of this study indicate that the factors that influence Corporate Social Responsibility in property, real estate, and construction sector companies are variable size, and managerial ownership. While the variables Leverage, Growth, and the size of the board of commissioners have no effect.
Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Capital Intensity Terhadap Penghindaran Pajak Perusahaan Properti Dan Real Estate Yang Terdaftar Di BEI Periode 2019-2021 Rezya Ismaya Sumantri; Lintang Kurniawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 2 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i2.1700

Abstract

Riset ini bermaksud bagi memahami seberapa besar profitabilitas, likuiditas, leverage serta capital intensity berakibat kepada penghindaran pajak pada perusahaan sub bagian properti serta real estate yang tertera di BEI. Riset ini menggunakan pendekatan deskriptif kuantitatif. Cara pengumpulan sampel memakai purposive sampling dengan sebanyak 46 perusahaan properti serta real estate yang tertera di BEI tahun 2019-2021 sebagai sampel. Pengumpulan informasi pada riset ini ialah dengan menggunakan data sekunder dari www.idx.co.id serta www.idnfinancials.com. analisa regresi linier berganda dengan SPSS digunakan sebagai alat Analisa data. Hasil pengujian membuktikan jika profitabilitas, likuiditas, serta leverage berakibat kepada penghindaran pajak, sebaliknya capital intensity tidak berakibat kepada penghindaran pajak. Namun tetapi secara simultan profitabilitas, likuiditas, levarage, serta capital intensity berakibat kepada penghindaran pajak.
Pengaruh Struktur Modal, Ukuran Perusahaan, Capital Intensity dan Manajemen Laba Terhadap Pajak Penghasilan Badan Dengan Agresivitas Pajak Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2019-2021) Septia Rahayu; Lintang Kurniawati
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3411

Abstract

Penelitian ini tujuannya menganalisis pengaruh struktur modal, ukuran perusahaan, capital intensity, dan manajemen laba terhadap pajak penghasilan badan dengan agresivitas pajak sebagai variabel moderating pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2021. Metode yang dipakai pada penelitian yakni metode kuantitatif melalui data sekunder laporan keuangan pada perusahaan. Pada penelitian, sampelnya dipilih memakai teknik purposive sampling sesuai kriteria yang didapatkan ada 63 perusahaan dikali tiga periode tahun yang dipakai pada penelitian sehingga terdapat 189 sampel yang diolah. Data pada penelitian dianalisis memanfaatkan software SPSS versi 23.0. Hasil penelitian memperlihatkan bahwa (1) Struktur modal pengaruhnya signifikan terhadap pajak penghasilan badan, (2) Ukuran perusahaan pengaruhnya signifikan terhadap pajak penghasilan badan, (3) Capital intensity pengaruhnya signifikan terhadap pajak penghasilan badan, (4) Manajemen laba tidak berpengaruh signifikan terhadap pajak penghasilan badan, (5) Agresivitas pajak mampu memoderasi pengaruhnya struktur modal terhadap pajak penghasilan badan, (6) Agresivitas pajak tidak mampu memoderasi pengaruhnya ukuran perusahaan terhadap pajak penghasilan badan, (7) Agresivitas pajak tidak mampu memoderasi pengaruhnya capital intensity terhadap pajak penghasilan badan, (8) Agresivitas pajak tidak mampu memoderasi pengaruhnya manajemen laba terhadap pajak penghasilan badan.
Analisis Determinan Intensi untuk Melakukan Whistleblowing Internal pada Karyawan Perusahaan Penerbitan dan Percetakan Arifah Fauziah Islami; Lintang Kurniawati
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3562

Abstract

Artikel ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi intensi karyawan untuk melakukan whistleblowing internal. Secara spesifik, penelitian ini bertujuan untuk meneliti pengaruh sikap atas perilaku, norma subjektif, persepsi dukungan organisasi, persepsi kontrol perilaku, dan sifat machiavellian terhadap intensi untuk melakukan whistleblowing internal pada karyawan perusahaan penerbitan dan percetakan. Penelitian ini dikategorikan sebagai penelitian kuantitatif dengan menggunakan kuesioner. Sampel responden adalah karyawan yang bekerja pada PT Penerbit Erlangga Solo dan PT Macananjaya Cemerlang Klaten yang disesuaikan dengan pendekatan purposive sampling. Hasil penelitian menunjukkan adanya pengaruh norma subjektif dan persepsi dukungan organisasi terhadap intensi untuk melakukan whistleblowing internal. Sebaliknya variabel sikap atas perilaku, persepsi kontrol perilaku, dan sifat machiavellian tidak memiliki pengaruh terhadap intensi untuk melakukan whistleblowing internal. Penelitian ini berimplikasi apabila terdapat dorongan atau arahan positif dari lingkungan sekitar yang karyawan anggap penting terutama adanya dukungan dari organisasi sebagai bentuk kepedulian dan penghargaan bagi karyawan dalam bentuk bantuan perlindungan dari dampak pembalasan akibat tindakan whistleblowing maupun reward. Untuk itu, penting nya menciptakan iklim dalam organiasi bahwa whistleblowing merupakan salah satu bentuk pencegahan fraud sebagai bagian dalam sistem pengendalian internal.
Kepemilikan Keluarga, Political Connection, Dan Family Aligned Board Terhadap Implementasi Tata Kelola Perusahaan Ichlasul Amal; Lintang Kurniawati
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.786

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kepemilikan keluarga, political connection, dan family aligned board terhadap implementasi tata kelola perusahaan pada perusahaan real estate dan perusahaan pertambangan yang terdaftar di bursa efek Indonesia tahun 2020-2021, metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif , Jumlah sampel yang digunakan sebanyak 164 sampel. Metode pengambilan sampel menggunakan purposive sampling. Analisis data melibatkan regresi linier berganda, uji t, uji F, dan koefisien determinasi (R2). Hasil uji t menunjukkan bahwa Kepemilikan Keluarga tidak berpengaruh terhadap Tata Kelola Perusahaanditolak (X1), Political Connection berpengaruh terhadap Tata Kelola Perusahaan (X2), Family Aligned Board tidak berpengaruh terhadap Tata Kelola Perusahaan (X3). Selain itu, hasil uji F menunjukkan bahwa secara simultan variabel Kepemilikan Keluarga, Political Connection, dan Family Aligned Board berpengaruh terhadap Tata Kelola Perusahaan. Hal ini dapat disimpulkan bahwa model regresi dinyatakan fit of goodness
Co-Authors Ananda, Fareal Frisma Andy Dwi Bayu Bawono Anggi Bela Ananda Arifah Fauziah Islami Berlianna Devita Siwa Bunga Mentari Dewita Puspawati Elinda Kurnia Agilita Frediansyah, Frediansyah Gilang Herlambang Hanafi, Luthfi Aruna Hanif, Athaya Naufal Heni Pujiastuti Heppy Purbasari Hestin Mutmainah Icha Noviasari Ichdiat Wahyu Pratama Ichlasul Amal Ihsan Cahyo Utomo Ikke Nur Ayyatusyifa Lismiawan Indah Permata Dewi Indarti Diah Palupi Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Mila Ramadhanti Muhammad Rizki Saputra Mujiyati Mujiyati Mujiyati, M Mustakim, Ridho Dewo Mustofan, Ferdryawan Jun Nafisa Athiyya Ramadhani Nafisa Athiyya Ramadhani Nashirotun Nisa Nurharjanti Niswah, Nasyiatu Novel Idris Abas Nur Kholis Nur kholis Nur Kholis Nur Kholis Nur Kholis Permatasari, Firmina Niken Poejianto Qoonita Afiifah Adzroo Rahayu, Luluk Atiqah Duwi Rahmawati, Rahmawati Ramadhani, Astrid Maya Ramadhanti, Mila Rezya Ismaya Sumantri Rifka Kusuma Ardani Rita Wijayanti Septia Rahayu Shelayanti, Eka Puteri Shinta Permata Sari Syafrida Miftakhul Alifah Thalita Nathaniella Clearesta Ranupadma Yusela Angga Putra Pradhana