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All Journal Jurnal Riset Akuntansi Terpadu JURNAL EKSBIS Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Social Service and Research Management Science Research Journal Balance : Jurnal Akuntansi dan Manajemen
Clyde, Vierina
Sultan Ageng Tirtayasa University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Attitude Subjective Norms, Perceptions of Control Behaviour, Professional Commitments and Gender on Wistleblowing Intention Vierina Clyde; Mazda Tjahjono
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.8617

Abstract

This study aims to determine the effect of professional commitment, attitudes, subjective norms, perceptions of behavioral control, and demographics on the intention to take whistleblowing actions. Respondents in this study were 187 internal auditors representing inspectorates throughout Banten Province. This study uses primary data to obtain information from respondents using purposive sampling method. SPSS 23 was used in this study to analyze the research which consisted of descriptive statistics and hypothesis testing. Results This study shows that attitudes, subjective norms, perceptions of behavioral control and professional commitment have a significant effect on the intention to take whistleblowing actions. Meanwhile, gender has no significant effect on the intention to do whistleblowing.
Organizational Commitment As Moderating The Relationship Between Anticipatory Socialization And Whistleblowing Intention Imam Abu Hanifah; Vierina Clyde
International Journal of Social Service and Research Vol. 2 No. 3 (2022): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v2i3.91

Abstract

This study aims to determine the effect of organizational commitment as moderating the relationship between anticipatory socialization and whistleblowing intention. The sample technique used was purposive sampling. The population were all 87 Government Internal Supervisory Apparatus (APIP) at the Inspectorate of Banten Province. Structural Equation Model using Partial Least Square statistical software was used to analyze the data. The result of this study indicates that anticipatory socialization partially has a positive significant relationship on the whistleblowing intention and commitment organization was able to moderate the relationship of anticipatory socialization and whistleblowing intention.
THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL PERFORMANCE WITH GREEN PROCESS INNOVATION AS A MEDIATING Clyde, Vierina; Puspanita, Intan; Vinta Desi, Anistya
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

This paper analyzes the Effect of Environmental management accounting on Environmental Performance with Green Process Innovation as a Mediating in manufacturing company of Banten Province. This research adopts quantitative method and survey method. This study relied on self-reported primary data from a self-administered survey by spreading questionnaires to 153 manufacturing companies in Banten Province. Three measurements were analyzed using structural equation modeling (SmartPLS 3.3). Three hypotheses were positively associated. The results of this study show that environmental management accounting have a positive effect on environmental performance, environmental management accounting have a positive effect on green process innovation, green process innovation can mediate the effect of environmental management accounting on environmental performance.
Pengaruh Loss Aversion Bias dan Mental Accounting terhadap Saving Behavior Bagaskara, Kurniarga; Clyde, Vierina; Desi, Anistya Vinta
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 1 (2025): Artikel Riset Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i1.5807

Abstract

Penelitian ini bertujuan untuk melihat pengaruh dari loss aversion bias dan mental accounting terhadap perilaku menabung (saving behavior). Responden yang digunakan dalam penelitian ini adalah sebanyak 87 mahasiswa. Pengujian hipotesis dilakukan menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa loss aversion bias berpengaruh positif terhadap saving behavior sementara mental accounting tidak berpengaruh signifikan terhadap saving behavior. Temuan ini memberikan bukti empiris bahwa loss aversion bias memainkan peran lebih krusial dalam perilaku menabung dibandingkan faktor kognitif (mental accounting) dalam konteks populasi penelitian.
Pengaruh Leverage, Ukuran Perusahaan dan Profitabilitas terhadap Harga Saham Perusahaan Infrastruktur Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Anistya, Vinta; Clyde, Vierina; Bagaskara, Kurniarga; Fazri, Edward
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.957

Abstract

Penelitian ini bertujuan untuk menguji pengaruh  leverage, Ukuran Perusahaan dan Profitabilitas terhadap Harga Saham Perusahaan Infrastruktur Sektor Telekomunikasi yang terdaftar di BEI Periode 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Metode pengambilan sampel dilakukan dengan teknik purposive sampling dan diperoleh 15 perusahaan sebagai sampel, dengan total 75 observasi. Analisis data dilakukan menggunakan regresi linier berganda melalui bantuan program SPSS Statistics. Hasil penelitian menunjukkan bahwa, leverage dan profitabilitas tidak berpengaruh signifikan terhadap harga saham, sedangkan ukuran perusahaan berpengaruh positif dan signifikan. Namun, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap harga saham. Temuan ini menunjukkan bahwa kombinasi faktor-faktor fundamental perusahaan lebih berperan dalam memengaruhi keputusan investasi dibandingkan masing-masing variabel secara individu. Hasil penelitian ini selaras dengan teori sinyal (signaling theory) yang menyatakan bahwa informasi keuangan dapat menjadi sinyal penting bagi investor dalam menilai prospek suatu perusahaan.   This study aims to examine the effect of leverage, company size, and profitability on stock prices of telecommunications infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses a quantitative approach with secondary data obtained from company financial reports. The sampling method was carried out using a purposive sampling technique and obtained 15 companies as samples, with a total of 75 observations. Data analysis was carried out using multiple linear regression with the help of the SPSS Statistics program. The results of the study indicate that leverage and profitability have no significant effect on stock prices, while company size has a positive and significant effect. However, simultaneously, all three variables have a significant effect on stock prices. This finding indicates that the combination of company fundamental factors plays a greater role in influencing investment decisions than each variable individually. The results of this study are in line with signaling theory which states that financial information can be an important signal for investors in assessing a company's prospects.
ANALYSIS OF THE IMPLEMENTATION OF OBLIGATIONS FOR WITHHOLDING, PAYMENT AND REPORTING INCOME TAX ARTICLE 23 FOR OUTSOURCING SERVICES AT PT TEKNOLOGI RISET GLOBAL INVESTAMA Kayla Cahya Apriliandra; Intan Puspanita; Anistya Vinta Desi; Vierina Clyde
Management Science Research Journal Vol. 5 No. 2 (2026): MAY 2026
Publisher : PT Larva Wijaya Penerbit

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Abstract

This writing aims to determine the implementation of the obligation to withhold, deposit, and report income tax article 23 on outsourcing services at PT Teknologi Riset Global Investama and to determine whether it is in accordance with applicable provisions. This paper uses a descriptive method with data collection techniques in the form of observation and documentation. The object of the paper is PT Teknologi Riset Global Investama. Based on data obtained in the field during the observation process in 2024, especially in June, there was an error in the withholding process, namely an error in determining the Taxable Basis (DPP), resulting in overpayment of tax to the state and underpayment to vendors. Based on the overpayment, the PT Teknologi Riset Global Investama made transfers (PBK) to several tax periods and other types of taxes and for the periods of July to December as well as 2025 and 2026, the withholding has been carried out in accordance with applicable provisions. The deposit process in 2024 to 2026 has been carried out on time according to the specified deadline. In addition, there was a delay in the reporting process for the 2024 period for the June tax periods due to the transfer process and perioed for the July SPT corrections. For the August to December period and in 2025 and 2026, Article 23 income tax reporting was completed in accordance with applicable regulations
Co-Authors Akrom, Akrom Anistya Vinta Desi Anistya, Vinta Bagaskara, Kurniarga Desi, Anistya Vinta Edward Fazri Imam Abu Hanifah Intan Puspanita Kayla Cahya Apriliandra Mazda Tjahjono Munawar Muchlish Vinta Desi, Anistya