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HUBUNGAN ANTARA DUKUNGAN SOSIAL DAN DAYA JUANG DENGAN ORIENTASI WIRAUSAHA PADA MAHASISWA PROGRAM PROFESI APOTEKER UNIVERSITAS AHMAD DAHLAN YOGYAKARTA Susanti, Novita
EMPATHY Jurnal Fakultas Psikologi Vol 2 No 1 Juli 2013
Publisher : Fakultas Psikologi Universitas Ahmad Dahlan Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.265 KB)

AbstractThis study aimed to determine the relationship between social support and power struggle with entrepreneurial orientation. As for the study was conducted on students of the Faculty of Pharmacy, University Professions Pharmacists Ahmad Dahlan Yogyakarta academic year 2012/2013 with a sample of the study by 75 students who have never had a business or businesses. Data collection tool using three scales are scales entrepreneurial orientation, social support scale and the scale of the power struggle. The technique of sampling using incidental sampling. The method of data analysis is the technique of multiple regression analysis were analyzed using SPSS 15.0 for Windows Evaluation Version. The results of the analysis of data obtained correlation coefficient R = 0.377 with a p = 0.004 (p < 0.05), the correlation coefficient rx1y = 0.226 and p = 0.026 (p < 0.05) and rx2y of 0.365 with p = 0.001 (p < 0. 05). Based on these results, we can conclude that there is a significant positive relationship between social support and power struggle with an entrepreneurial orientation, the higher the social support and power struggle then the higher the entrepreneurial orientation. The effective contribution of social support and power struggle of the entrepreneurial orientation of 14.2% while the remaining 85.8% contributed by other factors such as personality factors, the environment, demographics (age, gender) and other factors.Â Key words: social support, power struggle and entrepreneurial orientation

ZOMBIE DAN DIVERSIFIKASI DALAM MASA KRISIS KEUANGAN GLOBAL Novita, Santi; Tjahjadi, Bambang; Irwanto, Andry
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine whether a firm with a higher degree of related diversification is less likely to have a zombie condition during the global financial crisis. The research sample is non-financial firms listed on the Indonesia Stock Exchange in the year of the global financial crisis from 2007-2009. Data are analyzed using logistic regression. The results of the study indicate that a firm with a higher degree of related diversification is less likely to have a zombie condition during the global financial crisis. Furthermore, the effect of this diversification proves to be higher for a firm with a domestic orientation than an international orientation

Corporate Social Responsibility Disclosure: Tax Agresiveness Indication? Kurniawan, Muhammad Alif; Lasmana, Mienati Somya; Novita, Santi
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12496

The purpose of this study to test whether Corporate Social ResponsibilityÂ disclosure can be used as a firmsâ€™ indication of the tax aggressiveness. Unlike the previous study, this paper uses both Effective Tax Rate Differences and Current Effective Tax Rate to provide the degree of aggressiveness. Besides, it compares among industries in Indonesia. The independent variable of this research is Corporate Social Responsibility disclosure measured by the Corporate Social Responsibility Disclosure Index based on the GRI G4 standard. The sample of this research is companies listed on the Indonesia Stock Exchange during the 2014-2018 period, except for the financial and construction sector. With 506 observations, the results of this research indicate that Corporate Social Responsibility disclosure has a significant effect on tax aggressiveness. The research implication provides the awareness to the tax authority that a good reputation of social responsibility can be a sign of tax aggressiveness existence. In addition, the result suggests that industry type is needed to be considered relate to taxation strategies.Â

ZOMBIE DAN DIVERSIFIKASI DALAM MASA KRISIS KEUANGAN GLOBAL Santi Novita; Bambang Tjahjadi; Andry Irwanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine whether a firm with a higher degree of related diversification is less likely to have a zombie condition during the global financial crisis. The research sample is non-financial firms listed on the Indonesia Stock Exchange in the year of the global financial crisis from 2007-2009. Data are analyzed using logistic regression. The results of the study indicate that a firm with a higher degree of related diversification is less likely to have a zombie condition during the global financial crisis. Furthermore, the effect of this diversification proves to be higher for a firm with a domestic orientation than an international orientation

Corporate Social Responsibility Disclosure: Tax Agresiveness Indication? Muhammad Alif Kurniawan; Mienati Somya Lasmana; Santi Novita
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study to test whether Corporate Social Responsibility disclosure can be used as a firms’ indication of the tax aggressiveness. Unlike the previous study, this paper uses both Effective Tax Rate Differences and Current Effective Tax Rate to provide the degree of aggressiveness. Besides, it compares among industries in Indonesia. The independent variable of this research is Corporate Social Responsibility disclosure measured by the Corporate Social Responsibility Disclosure Index based on the GRI G4 standard. The sample of this research is companies listed on the Indonesia Stock Exchange during the 2014-2018 period, except for the financial and construction sector. With 506 observations, the results of this research indicate that Corporate Social Responsibility disclosure has a significant effect on tax aggressiveness. The research implication provides the awareness to the tax authority that a good reputation of social responsibility can be a sign of tax aggressiveness existence. In addition, the result suggests that industry type is needed to be considered relate to taxation strategies.

Pengaruh Corporate Social Responsibility (CSR) Pada Market Value Added (MVA) Perusahaan Manufaktur Dan Pertambangan Rezi Setin Novian; Santi Novita
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 6 No. 2 (2013)
Publisher : Universitas Airlangga

Along with the increase of information disclosure needs by stakeholder, the companies are not only demanded to be responsible for merely economic aspect but also environmental and social aspects. The objective of this research to provide the evidence of the effect of Corporate Social Responsibility (CSR) disclosure to the companies performance using Market Value Added (MVA). The research is using manufacturing and mining companies that listed in Bursa Efek Indonesia (BEI) from the year 2007 to 2011 as samples. The hypothesis was tested using t test and the result of this study is Corporate Social Responsibility (CSR) has positive effect on Market Value Added (MVA).

PENDIDIKAN PERPAJAKAN: PERSEPSI AKADEMISI, PRAKTISI, DAN MAHASISWA UNTUK JENJANG DIPLOMA DAN SARJANA Santi Novita; Okta Sindhu Hartadinata
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tujuan dari penelitian ini adalah untuk menganalisa pandangan akademisi, praktisi, dan mahasiswa akan atribut yang harus dimiliki lulusan D3 Perpajakan dan S1 Akuntansi yang akan berkarir awal dalam bidang perpajakan. Penelitian ini mencoba menggali apakah ada perbedaan persepsi mengenai atribut yang terdiri dari keterampilan atau keahlian, kemampuan dasar, dan hasil pembelajaran dari berbagai mata ajar perpajakan yang dihasilkan oleh perguruan tinggi dengan ekspektasi dari praktisi sebagai pengguna lulusan. Kuesioner dikirim kepada akademisi yang mengajar perpajakan, praktisi sebagai pengguna lulusan, dan mahasiswa sebagai calon lulusan masing-masing untuk jenjang D3 maupun S1. Dengan menggunakan Uji proporsi dua populasi untuk kemampuan dasar, serta Two sample T Test untuk uji learning outcomes dan skills, hasil yang diperoleh menunjukkan ada perbedaan persepsi antara mahasiswa baik dengan akademisi maupun dengan praktisi. Dari sisi akademisi dan praktisi secara umum tidak ada perbedaan, namun dari proporsi persetujuan tentang kemampuan dasar yaitu kemampuan tax planning dan perpajakan internasional perlu ada diskusi lebih lanjut untuk pendidikan perpajakan di jenjang S1.

MENGUAK PERSEPSI ETIKA MAHASISWA AKUNTANSI Santi Novita
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 4 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The aims of this study was to determine whether there were ethical perception differences among students based on academic major, gender, and religiosity. It explored whether there was a perception gap between accounting students and non-accounting students, between male and female students, and between religious and non-religious students. The survey was conducted using questionnaire of 216 students to explore the ethical perception. It used five moral constructs: justice, relativism, egoism, utilitarianism, and deontology. At significant level of 5% with the independent sample t-tests, it was found that were different perception in justice, relativism, and deontology contracts between accounting and non-accounting students. It displayed that in most of construct accept deontological, the accounting students had higher ethical values compared to non-accounting students. The second result displayed that female students showing higher ethical perception toward their male students, and finally it was not displayed that there was different ethical perception between religious and non-religious students.

FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUDULENT Rif'atul Fitriyah; Santi Novita
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3533

Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence of variable pressure proxied by financial stability, opportunity proxied by auditor change, rationalization proxied by audit opinion, capability proxied by change of directors and arrogance proxied by the number of CEO’s. This reserach uses 100 of State-Owned Enterprises companies listed on Indonesia Stock Exchange in the period 2015-2019. Data analyzed by using logistic regression. The results showed that pressure and opportunity influence the financial statement fraudulent, while rationalization, capability, and arrogance have not.

Ownership Structure, Firm Value And Mediating Effect Of Firm Performance M. Sahrul; Santi Novita
Jurnal Akuntansi Vol. 24 No. 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.692

This study aims to examine and analyze the mediating effect of firm performance on ownership structure on firm value. The independent variables are ownership concentration and managerial ownership. The dependent variable is firm value, while the mediating variable is firm performance. The research sample is mining sector companies listed on the IDX in 2016-2018. Data analysis uses Eviews 10. The results show that ownership concentration positively affects company performance, while the opposite results are found in managerial ownership. Then, direct managerial ownership and firm performance positively affect firm value, while ownership concentration does not affect firm value. Firm performance mediates the relationship between ownership concentration and firm value, but firm performance fails to mediate the relationship between managerial ownership and firm value.

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