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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Kompartemen : Jurnal Ilmiah Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Aksioma Proceeding of National Conference on Accounting & Finance Applied Accounting and Management Review
Fajar Rina Sejati
Universitas Yapis Papua
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE INFLUENCE OF TAX AGGRESSIVENESS, PROFIT PERFORMANCE AND LEVERAGE ON CORPORATE TRANSPARENCY Fajar Rina Sejati; Septyana Prasetianingrum
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.75 KB) | DOI: 10.20473/baki.v4i1.14051

Abstract

This study aims to analyze the effect of tax aggressiveness (tax aggressiveness), earnings performance, and leverage on corporate transparency. The research method uses secondary data, all of which are taken from the financial statements of companies listed on the Indonesia Stock Exchange for the period 2014 – 2017. The data analysis method used in this study is multiple linear regression analysis. In this study, the data will be processed using SPSS version 25.0 software. The results of this study indicate that tax aggressiveness has no effect on company transparency, earnings performance has no effect on company transparency, leverage has no effect on company transparency, company age has no effect on company transparency, and company size does not affect company transparency. This research shows that the company's transparency is an important thing, it is hoped that every company in running the company ethically maintains company transparency.
ANALYSIS OF THE FACTORS AFFECTING DIVIDEND POLICY Fajar Rina Sejati; Sahrul Ponto; Septyana Prasetianingrum; Sumartono Sumartono; Nona Naomi Sumbari
Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v5i2.21480

Abstract

The purpose of this study was to examine the effect of Free Cash Flow, Debt Policy, Return On Assets, Company Growth on Dividend Policy. The sample of this study was using 10 companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange (IDX) in 2015-2018 met all the criteria. Empirical evidence suggests that Free Cash Flow has a Significant Effect on Dividend Policy. Debt Policy Has Negative and Significant Impact on Dividend Policy. Whereas Return On Assets and Company Growth Have No Significant Effect on Dividend Policy.
Hubungan Kinerja Lingkungan dan Pengungkapan Tanggung Jawab Sosial terhadap Kinerja Keuangan dengan Feminisme Dewan Direksi sebagai Variabel Moderasi Fajar Rina Sejati; Zakaria Zakaria; Nur Aidha
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.27716

Abstract

This study aims to examine the effect of environmental performance and disclosure of corporate social responsibility on financial performance as moderated by board feminisme. The research sample is a manufacturing company listed on the Indonesia Stock Exchange and also included in the PROPER category for the 2013-2017 period. Sampling using purposive sampling technique, 8 companies were selected as samples, with the number of research data is 40. Data were analyzed using the MRA (Moderated Regression Analysis) method. The results of the study found that environmental performance has a positive effect on financial performance and corporate social responsibility disclosure has no effect on financial performance. Meanwhile, board feminisme weakens the relationship between environmental performance and financial performance, on the other hand, board feminisme strengthens the relationship between corporate social responsibility disclosure and financial performance.
Dividend Policy pada Perusahaan Perbankan yang Terdaftar Di BEI Zakaria Zakaria; Fajar Rina Sejati; Murti Muti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.2, September 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i2.8417

Abstract

Dividend policy is a decision taken by a company related to dividends, whether profits will be distributed to shareholders or investors in the form of dividends or profits will be retained as retained earnings for investment financing in the future. Factors that can influence dividend policy include current ratio, debt to equity ratio, net profit margin, investment opportunity set. The population in this study are banking companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The samples obtained are based on purposive sampling techniques and obtained by 9 companies. The data analysis technique used is multiple linear regression analysis. The analysis shows that the debt to equity ratio, investment opportunity set has a positive effect and net profit margin has a negative effect on the dividend policy. However, the current ratio has no effect on the dividend policy.
ANALISIS KESUKSESAN SISTEM E-COMMERCE YANG BERPARTISIPASI PADA HARBOLNAS DENGAN MENGGUNAKAN MODEL DELONE & MCLEAN Dian Pertiwi; Fajar Rina Sejati; Septyana Prasetianingrum
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2584.883 KB) | DOI: 10.34203/jimfe.v6i2.2610

Abstract

This study aims to analyze the success of e-commerce participating in Harbolnas from a user perspective by adopting model of Delone McLean. Data were obtained through a questionnaire using cluster random sampling technique. The hypotheses were tested by path analysis and sobel test. The results show that e-commerce participating in Harbolnas 2019 can meet the success of e-commerce based on the e-commerce success model of Delone McLean. It is shown by system quality, information quality, and service quality influenced each use and user satisfaction. In addition, information quality, use, and user satisfaction directly influenced net benefits. Meanwhile, system quality and service quality do not directly influenced net benefits. Other results indicate that system quality, information quality, and service quality also influenced net benefits through mediating use and user satisfaction. The results of this study are expected to be material for consideration for companies to maximize e-commerce that has been made.
INVESTIGASI FAKTOR PENENTU FINANCIAL DISTRESS Sahrul Ponto; Fajar Rina Sejati; Dian Pertiwi; Awaluddin
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i1.156

Abstract

This research was conducted to investigated the factors determine of Financial Distress in Property & Real Estate Sub-Sector Companies. The sample are 11 companies was met the criteria. The analysis technique used is multiple linear regression. The results of the study show that liquidity, sales growth, and institutional ownership has no effect on financial distress. Then, leverage and profitability has a negative and significant effect on financial distress.
Apa saja faktor penentu penggelapan pajak? Studi pada wajib pajak pribadi di Kota Jayapura Fajar Rina Sejati; Yaya Sonjaya; Dian Pertiwi; Sri Wahyuni
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art28

Abstract

Salah satu pendorong menurunnya rasio penerimaan pajak karena adanya skema penggelapan pajak. Penggelapan pajak adalah tindakan ilegal yang diciptakan untuk menghindari kewajiban membayar pajak. Penelitian ini bertujuan untuk menginvestigasi faktor penentu dalam melakukan tindakan penggelapan pajak oleh wajib pajak orang pribadi. Penelitian ini menggunakan metode pengambilan sampel simple random sampling. Penelitian menggunakan survei yang disebarkan melalui google form kepada 100 responden yang menjadi sampel di KPP Pratama Jayapura. Hasil penelitian menunjukkan bahwa keadilan pemungutan pajak, pemahaman perpajakan, self assessment system, dan teknologi perpajakan berpengaruh negatif terhadap penggelapan pajak. Sementara, tarif pajak tidak berpengaruh terhadap penggelapan pajak. Temuan ini diharapkan dapat memperbaiki kinerja agar keadilan pemungutan pajak dapat tercapai, dapat meningkatkan sosialisasi tentang peraturan perpajakan, memperhatikan tarif pajak yang dikenakan kepada wajib pajak agar sesuai, memperhatikan sistem yang diterapkan dan meningkatkan sosialisasi tentang teknologi perpajakan yang disediakan oleh KPP Pratama Kota Jayapura.
DETERMINAN KEBIJAKAN DIVIDEN BUMN DI AWAL MASA PANDEMI COVID-19 DENGAN LEVERAGE SEBAGAI PEMODERASI Fajar Rina Sejati; Dian Pertiwi; Titik Ela Anggraeni
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i1.6312

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh pada likuiditas, profitabilitas, ukuran perusahaan, dan leverage terhadap kebijakan dividen di BUMN serta menguji leverage sebagai pemoderasi pengaruh dari masing-masing variabel terhadap kebijakan dividen. Tipe penelitian adalah kuantitatif dengan menggunakan studi kausal. Populasi penelitian adalah seluruh perusahaan yang terdaftar sebagai BUMN di BEI dengan menggunakan teknik purposive sampling dalam pengambilan sampel. Analisis data menggunakan analisis regresi linier berganda dan analisis regresi moderasi. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif sedangkan leverage berpengaruh positif terhadap kebijakan dividen. Adapun likuiditas dan ukuran perusahaan tidak berpengaruh terhadap kebijakan dividen. Hasil lainnya menunjukkan bahwa leverage mampu memoderasi ke arah negatif hubungan antara likuiditas terhadap kebijakan dividen. Tetapi leverage tidak mampu memoderasi hubungan antara profitabilitas dan ukuran perusahaan masing-masing terhadap kebijakan dividen di BUMN. Implikasi dari hasil penelitian ini dapat memberikan bahan pertimbangan kepada manajemen perusahaan terutama BUMN dalam memperhatikan likuiditas, profitabilitas, ukuran perusahaan, serta rasio leverage ketika menentukan kebijakan dividen.ABSTRACTThis study aims to examine the effect of liquidity, profitability, firm size, and leverage on dividend policy in BUMN and examine leverage as a moderating effect of each variable on dividend policy. The type of research is quantitative by using a causal study. The research population is all companies registered as BUMN on the IDX using a purposive sampling technique in sampling. Data analysis using multiple linear regression analysis and moderation regression analysis. The results of this study indicate that profitability has a negative effect while leverage has a positive effect on dividend policy. The liquidity and company size have no effect on dividend policy. Other results show that leverage is able to moderate the negative relationship between liquidity on dividend policy. However, leverage is not able to moderate the relationship between profitability and company size on dividend policy in BUMN. The implications of this study is that it can provide consideration to company management, especially BUMN in paying attention to liquidity, profitability, company size, and leverage ratios when determining dividend policy.
QUALITY OF FINANCIAL REPORTS IN PAPUA PROVINCE: WHAT FACTORS INFLUENCE IT? Wulan Asmiati; Sahrul Ponto; Dian Pertiwi; Fajar Rina Sejati
Applied Accounting and Management Review (AAMAR) Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v2i2.5094

Abstract

Government accounting standards, internal control systems, regional government financial accounting systems, and resource competencies were tested to see whether they had an effect or not on the quality of local government financial reports in Papua Province. A total of 57 questionnaires from 27 OPDs were analyzed using multiple linear regression analysis. The results of this research indicate that government accounting standards and human resource competency respectively have an influence on the quality of local government financial reports. In other hand, internal control system and regional government financial accounting system respectively has no effect on the quality of regional government financial reports. It is hoped that the implications of this research can be input for the government of Papua Province to improve the quality of its financial reports.
Co-Authors Awaluddin Dian Pertiwi Dian Pertiwi Murti Muti Nona Naomi Sumbari Nur Aidha Sahrul Ponto Septyana Prasetianingrum Sri Wahyuni Sumartono, Sumartono Titik Ela Anggraeni Wulan Asmiati Yaya Sonjaya Zakaria Zakaria Zakaria Zakaria