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All Journal EkoPreneur Journal of International Conference Proceedings Akuntansi dan Ekonomi Pajak: Perspektif Global Pajak dan Manajemen Keuangan
Zulfa Rosharlianti
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Peran Pengungkapan CSR dalam Memoderasi Pengaruh Penerapan Tax Planning dan IOS terhadap Nilai Perusahaan Zulfa Rosharlianti
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.8617

Abstract

This study aims to determine the impact of the implementation of tax planning, investment opportunity set on company value with disclosure of corporate social responsibility as a moderating variable. Data collection is carried out at the Indonesia Stock Exchange through the website www.idx.co.id. This type of research is quantitative research. The sampling technique in this study was purposive sampling, with criteria for manufacturing companies listed on the Indonesia Stock Exchange (BEI) for five years in a row namely 2015 - 2019, which produced 27 companies. The data analysis model used in moderated regression analysis (MRA). The results of this study indicate that the application of tax planning affects the value of the company, the investment opportunity set influences the value of the company, the disclosure of corporate social responsibility does not moderate the application of tax planning and the investment opportunity set on company’s value Keywords: application of tax planning; investment opportunity set; disclosure of corporate social responsiveness; the value of the company
Intellectual Capital Disclosure: Determining Factors and Their Impact on Company Value Zulfa Rosharlianti; Novi Akhsani; Anisa Anisa
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1803

Abstract

Disclosure of intellectual capital in Indonesia is still voluntary, it has been implicitly regulated in PSAK No. 19. This study will examine the determinants of intellectual capital disclosure and its consequences on firm value. The determining factors that are thought to influence the disclosure of intellectual capital in Indonesia are listing age, firm size and industry of type. The impact of intellectual capital disclosure is the value of the company. The research population is all companies that are included in LQ45 on the Indonesia Stock Exchange in the period 2015 to 2020. The number of research samples is 132 observations. The analysis used is multiple linear regression. The results of this study indicate that Listing age affects intellectual capital disclosure, Firm size affects intellectual capital disclosure, Industry of type does not affect intellectual capital disclosure and Intellectual capital disclosure affects firm value. The implication of these findings is that companies are starting to realize the importance of the role of intellectual capital in creating a company's sustainable competitive advantage. Intellectual capital is an important resource in the information and knowledge era for company growth that companies need to disclose to investors and potential investors.
Pengaruh Financial Distress, Kompleksitas Operasi Perusahaan dan Audit Tenure terhadap Audit Delay Nurul Mustaqiin; Zulfa Rosharlianti
Pajak dan Manajemen Keuangan Vol. 3 No. 4 (2026): Agustus: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i4.2501

Abstract

This study aims to analyze the effects of Financial Distress, Company Operational Complexity, and Audit Tenure on Audit Delay in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Panel data regression analysis was employed as the research method. Samples were selected using a purposive sampling method, resulting in 99 companies observed over a five-year period from 2020 to 2024, with a total of 495 observations. Data were obtained from annual reports and audited annual financial statements published by the respective companies. Hypothesis testing was conducted using EViews 12. The findings indicate that Financial Distress, Company Operational Complexity, and Audit Tenure simultaneously have a significant effect on Audit Delay. Partially, Financial Distress and Company Operational Complexity have no significant effect on Audit Delay, whereas Audit Tenure has a significant negative effect on Audit Delay. These findings underscore the importance of the auditor's understanding of the company's characteristics and systems in enhancing audit completion efficiency and supporting the timeliness of financial reporting.
Pengaruh Kepemilikan Institusional, Komite Audit dan Dewan Komisaris Independen Terhadap Financial Performance Putri Nurhasanah; Zulfa Rosharlianti
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 3 (2026): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i3.2510

Abstract

The focus of this study is to examine the factors comprising institutional ownership, independent board of commissioners, and audit committees in relation to the financial performance of property and real estate sector issuers listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 period. A quantitative approach was employed by utilizing secondary data gathered from corporate financial reports. The sample selection procedure applied a purposive sampling technique based on specific criteria, yielding a total of 57 sample companies with 285 observation data points. All data testing procedures were conducted using the E-views 12 software. The simultaneous test results indicate that institutional ownership, the audit committee, and the independent board of commissioners collectively influence financial performance. Conversely, partial testing concludes that the audit committee has an effect on financial performance, whereas institutional ownership and the independent board of commissioners show no significant effect.
Co-Authors Anisa Anisa Novi Akhsani Nurul Mustaqiin Putri Nurhasanah