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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Owner : Riset dan Jurnal Akuntansi Jambura Accounting Review Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akademi Akuntansi (JAA) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Anita Anita
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Informasi Akuntansi Lingkungan: Apa yang Memotivasi Perusahaan untuk Mengungkapkan? Friendty Friendty; Anita Anita
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.542

Abstract

Over the years, there has been an increase in corporate initiatives in the area of environmental reporting practices. The study is conducted to analyze the factors that influence the disclosure of environmental accounting in companies in Indonesia. The sample in this study are 44 entities listed on the IDX from 2016-2020 which are collected by purposive sampling method. The data analysis technique used is panel data regression which is tested with SPSS and Eviews. The results show that firm size, auditor independence and public ownership do not affect environmental disclosure. Profitability affects environmental disclosure negatively. Leverage, listing period and company reputation positively affect environmental disclosure.
Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan, Kepemilikan Keluarga, dan Tata Kelola Perusahaan Terhadap Penghindaran Pajak Robby Krisyadi; Anita Anita
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.599

Abstract

Perpajakan adalah hal penting yang dapat menambah pendapatan negara tetapi mengurangi pendapatan perusahaan atau pajak. Oleh karena itu, penghindaran pajak dilakukan oleh manajemen perusahaan untuk memaksimalkan pendapatan perusahaan mereka. Penelitian ini dilakukan atas dasar untuk memeriksa efek dari pengungkapan tanggung jawab sosial perusahaan, kepemilikan keluarga, dan tata kelola perusahaan pada penghindaran pajak. Rasio penghindaran pajak perusahaan dalam penelitian ini diproksi dengan Effective Tax Rate (ETR) dengan membagi jumlah beban pajak dengan pendapatan sebelum pajak. Pengungkapan tanggung jawab sosial perusahaan di proksi dengan indeks GRI dengan jumlah indikator 91 item pengungkapan, kepemilikan keluarga diproksi dengan persentase atas kepemilikan keluarga dalam satu perusahaan dan tata kelola perusahaan diproksi dengan indikator GG sebesar 15 item. 136 perusahaan di Bursa Efek Indonesia (BEI) periode 2016-2020 dipilih sebagai sampel penelitian memakai teknik purposive sampling. data yang digunakan dalam analisis ini adalah data panel yang diproses menggunakan SPSS dan Eviews. SPSS digunakan untuk mendeteksi data outlier yang kemudian akan diregresi menggunakan Eviews. Hasil uji menunjukkan kepemilikan keluarga dan pengungkapan tanggung jawab sosial perusahaan memiliki efek signifikan dan positif pada penghindaran pajak sementara variabel tata kelola perusahaan tidak punya efek pada penghindaran pajak. Kata kunci: Tata Kelola Perusahaan, Pengungkapan Tanggung Jawab Sosial Perusahaan, Kepemilikan Keluarga, Penghindaran Pajak
Corporate Social Responsibility dan Kinerja Perusahaan: Financial Slack sebagai Variabel Moderasi Anita Anita; Jessica Jessica
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1830

Abstract

Company performance has become one of the efforts for an entity to survive. During COVID-19 pandemic, the performance of every company in Indonesia experienced a decline in profits, allowing the company's performance to also decline. The purpose of this research is to describe the relationship between corporate social responsibility and financial slack with company performance. With the disclosure of CSR can make a company's performance better and responded well by stakeholders. However, several previous studies reveal that the effect of CSR disclosure on company performance is still less convincing. Therefore, this study also analyzes the role of financial slack as an independent and moderating variable. This research uses quantitative type method. The data used is historical data from the last five years. The object of this research uses data from companies listed on the IDX for 5 years from the 2016-2020 period. Determination of the sample is based on purposive sampling which uses a sample selection method with certain criteria. The results show that CSR disclosure has a significant negative effect on company performance, financial slack as an independent variable has a significant positive effect on company performance and financial slack as a moderating variable weakens the relationship between company performance and CSR disclosure.
Co-Authors Aditya Sabil Pratama Niza Angelica Laura Loren Angelin Angelin Angelin Putri Wanda Chichi Nabilah Cahyati Cindy Francesca Debora Ratna Cempaka Delny Delny Dinda Nur Aini Ellen Ellen Eren Eren Fakhri Alfitra Finia Novarisy Zultia Friendty Friendty Irgi Prayoga Jackson Jackson Jeny Jeny Jeslin Jeslin Jessica Jessica Jesslyn Jesslyn Jhony Susanto Lasma Krisna Monika Leo Fernando Lisa Angelia Lisa Lim Maissy Maissy Mavrict Josephino Muhamad Tuffail Algausy Muhammad Zidane Khairi Nadia Karlina Nini Cartina Nurkhalifa Fajriya Putri Hana Khairunnisa Putri Nabila Az-Zahra' Rendi Suriadi Robby Krisyadi Safira Febrina Salinda Salinda Sellya Chandra Shermay Shermay Siska Morales Stella Novianti Suryani Suryani Tommy Frank Gultom Trifni Trifni Twyra Huang Vellia Licca Vivi Marlin Widijaya Widijaya Winny Winny Yati Yati