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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi JRB-Jurnal Riset Bisnis Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Saintara : Jurnal Ilmiah Ilmu-Ilmu Maritim RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Media Ekonomi Prosiding University Research Colloquium Jurnal Pengabdian Kepada Masyarakat Kalam Innovation Business Management and Accounting Journal
Tiara Pandansari
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Purwokerto
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Transportation Other

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PENGARUH KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, FREKUENSI RAPAT DEWAN KOMISARIS DAN LATAR BELAKANG PENDIDIKAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN Risma Deniza; Sri Wahyuni; Hardiyanto Wibowo; Tiara Pandansari
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 4: Januari 2023
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, proporsi dewan komisaris independen, frekuensi rapat dewan komisaris dan latar belakang pendidikan dewan komisaris terhadap kinerja keuangan perusahaan. Populasi dalam penelitian ini perusahaan manufaktur Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia pada tahun (2019-2021). Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 57 sampel. Pengujian hipotesis menggunakan teknik analisis regresi linear berganda. Hasil penelitian membuktikan bahwa variabel kepemilikan institusional dan frekuensi rapat dewan komisaris tidak berpengaruh terhadap kinerja keuangan perusahaan. Proporsi dewan komisaris independen berpengaruh positif terhadap kinerja keuangan perusahaan. Latar belakang pendidikan dewan komisaris berpengaruh negatif terhadap kinerja keuangan perusahaan.
INTELLECTUAL CAPITAL DISCLOSURE OF COMMERCIAL BANKS IN INDONESIA: AUDIT COMMITTEE COMPETENCY AND THE MODERATING ROLE OF CORPORATE OWNERSHIP Muhammad Abilio Fauzan; Bima Cinintya Pratama; Eko Hariyanto; Tiara Pandansari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7153

Abstract

This study aims to examine the effect of aspects of good corporate governance, namely audit committee competence and concentration of ownership and institutional ownership on Intellectual Capital Disclosure, and consider the moderating effect of concentration of ownership and institutional ownership on Intellectual Capital Disclosure. This study used a sample of conventional banks registered with the Financial Services Authority with a sample of 41 conventional banks during the 2017-2021 period. This study uses panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the random effect model to examine the relationship between variables in the regression model 1, and the fixed effect model in the regression model 2. This study reveals that the audit committee competency variable has a positive effect on Intellectual Capital Disclosure. The ownership concentration variable has no effect on Intellectual Capital Disclosure. Institutional ownership variable has no effect on Intellectual Capital Disclosure. Meanwhile, this study cannot prove the role of the ownership concentration variable in strengthening or weakening the competence of the audit committee on Intellectual Capital Disclosure. Meanwhile, the institutional ownership variable weakens the relationship between audit committee competence and Intellectual Capital Disclosure.
Electronic Tax Filing System Usage: The Role of Perceived Ease, Usefulness, Trust With Attitude As a Mediator Melamaulidah Melamaulidah; Bima Cinintya Pratama; Azmi Fitriati; Tiara Pandansari
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4955

Abstract

System is an annual tax return information system through electronic or online tax channels determined by the Directorate General of Taxes. This study aims to examine the antecedents of intention to use by considering the influence of perceived ease, usefulness, and trust with attitude as a mediating variable. The population of this study is individual taxpayers who use the e-filing system at the Purwokerto Pratama Tax Service Office. The sample of this study was determined using an accidental sampling technique. The analysis was carried out using Structural Equation Model (SEM) analysis based on components or variance with a Partial Least Square (PLS) approach. The results of this study show that the perceived ease and usefulness have a positive effect on the intention to use the e-filing. The trust variable does not affect the intention to use the e - filing. In addition, this study also proves the role of attitudes in mediating the perceived ease, usefulness, and trust in the intention to use the e - filing.
Peningkatan Kapasitas Pengusaha Mikro dengan Pelatihan Pengelolaan Keuangan : (IBM pada Usaha Mikro Kecamatan Kembaran, Kabupaten Banyumas) Tiara Pandansari; Erna Handayani; Ira Hapsari Hapsari
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 3 No. 3 (2024): Pemberdayaan Potensi Masyarakat Untuk Peningkatan Kemampuan Hidup Sehat
Publisher : Prisani Cendekia

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Abstract

Micro businesses are important amidst the problems of unemployment and economic problems in society. Banyumas Regency, especially in Kembaran District, has more than 3,084 micro-enterprises which really need attention and support from the government, community institutions, especially universities. There are many challenges faced by micro entrepreneurs, both in terms of capital, marketing and management. Limited human resources and management, especially in terms of financial management, is one of the focuses that requires assistance from universities. Therefore, this community service activity is aimed at increasing awareness, understanding and knowledge of micro business financial management with the ultimate aim of improving business performance. The training is not just an introduction, but also practice in using financial management formats with simple Excel-based applications.
Pengaruh Transfer Pricing, Kepemilikan Asing, dan Intensitas Modal Terhadap Penghindaran Pajak Alifatul Akmal Al Hasyim; Nur Isna Inayati; Ani Kusbandiyah; Tiara Pandansari
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7525

Abstract

This study aims to examine the effect of transfer pricing, foreign ownership and capital intensity on tax avoidance. The population of this study is energy sector companies in 2019-2021 which were selected by purposive sampling. The analysis technique uses multiple linear regression tests. The results showed that transfer pricing and foreign ownership have a negative effect on tax avoidance. Meanwhile, capital intensity has a positive effect on tax avoidance. Keywords: Transfer Pricing, Foreign Ownership, Capital Intensity, Tax Avoidance
DETERMINASI KINERJA KEUANGAN: PERAN MODERASI DEWAN KOMISARIS INDEPENDEN Eka Sulistyaningsih; Tiara Pandansari; Ani Kusbandiyah; Ira Hapsari
Jurnal Riset Bisnis Vol. 9 No. 1 (2025): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ksgsx097

Abstract

Penelitian ini ditujukan guna menyelidiki pengaruh struktur modal, green intellectual capital, green accounting, ukuran perusahaan terhadap kinerja keuangan dengan dewan komisaris independen sebagai variabel moderasi. Penelitian menggunakan metode kuantitatif yang menguji hipotesis dengan populasi perusahaan teregstrasi di Bursa Efek Indonesia pada IDX ESG Leader selama 2021-2024, metode penentuan sampelnya mempergunakan teknik purposive sampling melalui aplikasi SPSS 27 yang dijadikan alat analisisnya. Hasil temuan studi mengindikasikan, green intellectual capital dan ukuran perusahaan tidak berpengaruh positif terhadap kinerja keuangan, struktur modal berpengaruh negatif, serta green accounting berpengaruh positif terhadap kinerja keuangan. Dewan komisaris independen memperkuat hubungan antara struktur modal dan green accounting terhadap kinerja keuangan, tetapi tidak memperkuat hubungan antara green intellectual capital, dan ukuran perusahaan terhadap kinerja keuangan. Implikasi temuan ini perusahaan diharapkan menerapkan struktur modal yang seimbang guna meningkatkan stabilitas dalam pengelolaan keuangan yang dapat meningkatkan kinerja operasional perusahaan. Perusahaan perlu terus memperkuat praktik green accounting dengan lebih bijaksana untuk mendukung peningkatan kinerja keuangan. Meskipun dalam penelitian ini green intellectual capital tidak mengindikasikan pengaruh signifikan terhadap kinerja keuangan, perusahaan disarankan agar senantiasa membuat inovasi menciptakan teknologi ramah lingkungan yang dapat memberikan dampak positif di masa depan, serta perusahaan harus mempertimbangkan faktor ukuran perusahaan untuk memperkuat kinerja keuangan secara keseluruhan.
Determinasi Ukuran Perusahaan,Kepemilikan Institusional,Intensitas Modal, dan Leverage Terhadap Agresivitas Pajak Dian Wulandari; Hadi Pramono; Ani Kusbandiyah; Tiara Pandansari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.27846

Abstract

Tujuan Penelitian: Studi ini diarahkan untuk menyajikan temuan faktual terkait dampak besaran perusahaan dan kepemilikan institusional, intensitas modal serta leverage pada agresivitas pajak, yang diukur menggunakan Effective Tax Rate (ETR).Metode Penelitian: Studi ini menitikberatkan pada sektor manufaktur yang tercatat dalam IDX tahun 2020-2022. Sampel ditentukan memakai metode purposive sampling yang memperoleh 197 data observasi dan memakai analisis regresi menggunakan software SPSS 27.Originalitas/Novelty: Perbedaan penelitian ini dengan studi sebelumnya tidak hanya terletak pada penambahan variabel leverage sebagai faktor yang dinilai dapat memberikan kontribusi tambahan terhadap agresivitas pajak, tetapi juga subjek penelitian yang berbeda yaitu sektor manufaktur.Hasil Penelitian: Penelitian ini memaparkan bahwasanya besaran perusahaan serta kepemilikan institusional tidak mempengaruhi agresivitas pajak. Namun, Intensitas Modal dan Leverage memiliki pengaruh positif terhadap agresivitas pajak.Implikasi: Implikasi penelitian ini bisa menjadi bahan pertimbangan untuk pembuat kebijakan dan pihak berkepentingan saat merumuskan regulasi perpajakan yang lebih efektif.  Research Objective: This study aims to present factual findings related to the impact of company size and institutional ownership, capital intensity, and leverage on tax aggressiveness, as measured by the Effective Tax Rate (ETR).Research Method: This study focuses on the manufacturing sector listed on the IDX from 2020 to 2022. The sample was selected using purposive sampling, which yielded 197 observations, and regression analysis was performed using SPSS 27 software.Originality/Novelty: This study differs from previous studies not only in the addition of leverage as a variable that is considered to contribute to tax aggressiveness, but also in its different research subject, namely the manufacturing sector.Research Results: This study shows that company size and institutional ownership do not affect tax aggressiveness. However, capital intensity and leverage have a positive effect on tax aggressiveness.Implications: These results can be taken into consideration by policymakers and stakeholders in formulating more effective tax regulations.
The Effect of Capital Structure, Accounting Conservatism, and Independent Commissioners on Earnings Quality with Company Size as a Moderation Variable Andhita Saharani Azahra; Rina Mudjiyanti; Ani Kusbandiyah; Tiara Pandansari
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.059

Abstract

This research analyzed how capital structure, accounting conservatism, and independent commissioners influence earnings quality, with company size as a moderating factor. The study included 135 transportation and logistics sector companies from 2019 to 2023. The analysis method applied in this study was moderation regression analysis. The findings reveal that company size positively impacts earnings quality while accounting conservatism negatively influences earnings quality. In contrast, capital structure and independent commissioners do not affect earnings quality. Furthermore, company size enhances the impact of accounting conservatism on earnings quality, but it does not strengthen the effects of capital structure and independent commissioners on earnings quality. The findings imply that companies should carefully consider the role of accounting policies and organizational structure, particularly the moderation effect of company size, to improve the quality of reported earnings.
Determinan Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kepemimpinan, Kompetensi Aparatur, dan Partisipasi Masyarakat Ziva Aqillah Pramono; Rina Mudjiyanti; Sri Wahyuni; Tiara Pandansari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.27539

Abstract

Tujuan Penelitian: Penelitian ini bertujuan guna mengkaji dampak kepemimpinan, kompetensi aparatur desa, serta partisipasi masyarakat pada akuntabilitas pengelolaan dana desa di Kecamatan Padamara.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif berbasis survei melalui pengumpulan data memakai kuesioner pada 65 responden yang terdiri atas aparatur desa dan ketua RT di 13 desa. Teknik sampel jenuh ialah teknik pengambilan sampel yang diterapkan pada analisis ini. Partial Least Squares Structural Equation Modeling (PLS-SEM) menjadi teknik analisi data yang diterapkan guna menguji validitas, reliabilitas, juga hubungan antar variabel penelitian.Originalitas/Novelty: Kebaruan penelitian ini terletak pada pengintegrasian variabel kepemimpinan, kompetensi aparatur desa, serta partisipasi masyarakat pada satu model empiris akuntabilitas pengelolaan dana desa, khususnya pada wilayah yang memiliki riwayat permasalahan tata kelola.Hasil Penelitian: Temuan penelitian memperlihatkan bahwasanya kepemimpinan, kompetensi aparatur desa, serta partisipasi masyarakat memiliki dampak positif pada akuntabilitas pengelolaan dana desa di Kecamatan Padamara.Implikasi: Temuan ini mengimplikasikan perlunya kebijakan pemerintah daerah yang berfokus pada penguatan kapasitas kepemimpinan kepala desa, peningkatan kompetensi aparatur melalui pelatihan berkelanjutan, serta pengembangan mekanisme partisipasi masyarakat yang transparan dan terstruktur guna meningkatkan akuntabilitas pengelolaan dana desa. Research Objectives: This research aims to analyze the influence of leadership, village apparatus competence, and community participation on the accountability of village fund management in Padamara District.Research Method: This research employed a quantitative survey-based approach by collecting data through questionnaires administered to 65 respondents consisting of village officials and neighborhood unit heads across 13 villages using a saturated sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess validity, reliability, and the relationships among variables.Originality/Novelty: The novelty of this research lies in integrating leadership, village apparatus competence, and community participation into a single empirical model of village fund management accountability, particularly in a region with a history of governance challenges.Research Results: The results indicate that leadership, village apparatus competence, and community participation have a positive effect on the accountability of village fund management.Implications: These findings imply that local governments should prioritize strengthening village leadership capacity, enhancing apparatus competence through continuous training programs, and establishing transparent and structured mechanisms for community participation to improve the accountability of village fund management. 
Co-Authors Alifatul Akmal Al Hasyim Andhita Saharani Azahra Ani Kusbandiyah Ani Kusbandiyah Bima Cinintya Pratama Dian Wulandari Eka Sulistyaningsih Erna Handayani Erny Rachmawati Felia Oktafiani Fitriati, Azmi Fitrina Hidayati Frilia Esti Anggraeni Hadi Pramono Hadi Pramono Hardiyanto Wibowo Ika Yustina Rahmawati Indriyani Indriyani Ira Hapsari Ira Hapsari Hapsari Melamaulidah Melamaulidah Mudjiyanti, Rina Muhammad Abilio Fauzan Naelati Tubastuvi Nur Isna Inayati Risma Deniza Robertus Igang P Sri Wahyuni Sri Wahyuni Ziva Aqillah Pramono