Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Dayasaing Accounting and Finance Studies
Indriyana Puspitosari
UIN RM Said Surakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
DAPATKAH NARSISME CEO MEMPENGARUHI PERILAKU PRAKTIK EARNING MANAGEMENT PERUSAHAAN NON KEUANGAN DI INDONESIA? Sayekti Endah Retno Meilani; Indriyana Puspitosari; Wahyu Pramesti; Imanda Firmantyas Putri Pertiwi; Wiyadi Wiyadi
Jurnal Manajemen Dayasaing Vol 23, No 2 (2021): Jurnal Manajemen Dayasaing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v23i2.16001

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran kepribadian manajemen dalam tata kelola perusahaan dalam konteks keputusan akuntansi perusahaan. Secara khusus, penelitian ini menguji hubungan antara narsisme CEO dan sejauh mana praktik manajemen laba yang dilakukan perusahaan. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Dalam penelitian ini, teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 259 perusahaan non keuangan. Hasil penelitian menyimpulkan bahwa Narsisme CEO tidak berpengaruh terhadap praktik manajemen laba perusahaan. Hal ini berarti bahwa narsisme CEO (CEO dengan kepercayaan diri tinggi) ternyata tidak akan menggunakan kebijakan akuntansi untuk mempraktikkan manajemen laba atau dapat disampaikan bahwa CEO yang lebih narsis tidak akan mendistorsi informasi keuangan yang tersedia bagi investor dengan mengelola pendapatan (praktik manajemen laba).
Fraud Triangle Theory on Accounting Students Online Academic Cheating Indriyana Puspitosari
Accounting and Finance Studies Vol. 2 No. 4 (2022): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs24.5082022

Abstract

Academic cheating is a phenomenon found in the academic area. Cheating, copying answers, plagiarism are some forms of academic cheating. Online learning that has been carried out during the pandemic is also not free from the phenomenon of cheating. This study aims to see the effect of the Fraud triangle theory dimension on online academic cheating behavior in accounting students. The data of this study were obtained from questionnaire data distributed to accounting students at UIN Raden Mas Said Surakarta. The respondents of this study amounted to 203 people. The analysis technique is carried out using multiple linear analysis The results of this study indicate that there are two dimensions of the fraud triangle that can increase online academic cheating behavior in students, namely opportunity and pressure. This research is expected to help the education system in universities to understand how severe the problem of online cheating is among students, but they can also help universities in identifying the underlying motives behind cheating behavior.
The Mediating Role of Corporate Social Responsibility in the Relationship Between Institutional Ownership and Tax Avoidance Estri Navaranti; Indriyana Puspitosari
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.8052023

Abstract

Tax avoidance is an effort made by the company to reduce tax payments legally. The amount of tax expense paid by the company is very material so that it will affect the amount of profit earned by the company. This study aims to determine the effect of institutional ownership on tax avoidance and the mediating effect of corporate social responsibility. This study analyzes companies in the property & real estate sector listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique, obtained a final sample of 15 companies. Path analysis is used to analyze the indirect relationship between institutional ownership and tax avoidance through corporate social responsibility. The results of the analysis show that institutional ownership has no effect on corporate social responsibility, institutional ownership and corporate social responsibility have no effect on tax avoidance. The results of path analysis did not find the mediating role of corporate social responsibility in the relationship between institutional ownership and tax avoidance.
Co-Authors Estri Navaranti Imanda Firmantyas Putri Pertiwi Wahyu Pramesti Wiyadi Wiyadi