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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Abdimisi Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi dan Keuangan JFAS : Journal of Finance and Accounting Studies Glow: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Fitria Eka Ningsih
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Insentif Pajak, Financial Distress, dan Capital Intensity Terhadap Konservatisme Akuntansi Hari Stiawan; Fitria Eka Ningsih; Suciati Nurani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1086

Abstract

Companies that carry out conservatism in financial statements there are various factors, researchers suggest these factors, there are tax incentives, financial distress, and capital intensity. Research objectives are find out whether tax incentives, financial distress and capital intensity have an effect on accounting conservatism. Based on Sugiyono (2017:2), the research method is a scientific way to obtain data with certain goals and uses. Based on those research method, there are five keywords that need to be considered, scientific method, data, objectives, and uses. The type of research used by this research is quantitative research. This research was conducted by 14 food and beverage companies. In this study using secondary data. Based on the results of research, tax incentives and financial distress have a negative effect on accounting conservatism. Meanwhile, capital intensity does not affect accounting conservatism. Based on the conclusions and limitations of the research, some suggestions can provide positive benefits for increasing the research sample by using all types of companies listed on the Indonesia Stock Exchange so that they are not limited to food and beverage sub-sector companies
PENGARUH FRAUD PENTAGON TERHADAP TAX AVOIDANCE Siti Mundiroh; Fitria Eka Ningsih
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v8i2.150

Abstract

This study aims to determine the effect of Pentagon Fraud on Tax Avoidance. The type of research conducted is descriptive quantitative research with secondary data sources in the form of annual reports and the population of the Food and Beverages sub-sector manufacturing companies listed on the IDX for the 2016-2020 period. The data in this study were processed using Microsoft excel and Eviews 12. The number of samples in this study were 14 companies with 5 years of observation so that 70 observation data were obtained. The sampling technique used in this research is purposive sampling where the sample is taken based on certain criteria. The data analysis technique in this research uses panel data model test, descriptive statistics, classical assumption test, model accuracy test (coefficient of determination), and hypothesis testing, namely simultaneous test or F test and partial test, namely t test. The results of this study indicate that simultaneously all independent variables have an effect on Tax Avoidance. However, partially only the External Pressure variable has an effect on Tax Avoidance. Meanwhile, Arrogance, Competence, Financial Target, Ineffective Monitoring and Razionalization variables have no effect on Tax Avoidance.
Pengaruh Fraud Triangle Terhadap Manajemen Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Fitria Eka Ningsih
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2329

Abstract

This study aims to analyze the influence of fraud triangle on earnings management. Fraud triangle theory proposed by Cressey states that there are three conditions that become risk factors of fraud namely pressure, opportunity and rationalization. To examine the occurrence of earnings management, this study proposes a variable that is the proxy size of the three components of the fraud triangle, as listed in SAS No. 99 of personal financial need, external pressure, and financial targets as a measure of the pressure component, ineffective monitoring as a measure of the component of opportunity, and component rationalization. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2018-2021. Purposive sampling method used in sampling so that obtained by research data as many as 21 companies. The study used secondary data obtained from the annual report of manufacturing companies listed on the BEI in 2018-2021. Method of testing the hypothesis in this study using multiple linear regression method. The results showed that personal financial need variables proxied with stock ownership ratio, ineffective monitoring variables proxyed by the number of audit committees, the rationalization variables proxied by the Dividend Payout Ratio have no effect on earnings management. While the external pressure variables proxyed by Debt To Equity Ratio and Return On Asset, ineffective monitoring variables proxied by the proportion of independent board of commissioners have an influence on earnings management.
Penerapan Manajemen Pengelolaan Usaha Dan Strategi Digital Marketing Guna Meningkatkan Penjualan Dalam Era Society 5.0 Hari Stiawan; Syarifudin Syarifudin; Syamsul Asmedi; Fitria Eka Ningsih; Siti Mundiroh
Abdimisi Vol 3, No 1 (2021): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v3i1.14757

Abstract

The Covid-19 pandemic has been going on for 1 year and it is certain that many aspects of people's lives have an impact, especially on business development. Entrepreneurs who are engaged in the UMKM sector are among the ones most affected by this pandemic. They are no longer thinking of expanding their business, but maintaining the business feels difficult. Not a few UMKM actors ended up going bankrupt because they were no longer able to run their business due to losses for quite a long time during this pandemic. One of the efforts that can be made to prevent UMKM businesses from breaking down is by providing education and socialization on strategies to increase turnover or sales. One of the strategies that can be used is digital marketing which can be done easily, cheaply, effectively and efficiently. Digital marketing itself is a strategy for developing products through social media pages, websites, blogs, etc. that use the internet network. The PKM team chose this strategy because it felt that this strategy was very suitable for use in a time when people had to stay at home and use gadgets to access information a lot. By taking advantage of existing opportunities, it is felt that digital marketing will greatly help entrepreneurs to maintain their businesses and increase their sales. 
SOSIALISASI PENYUSUNAN LAPORAN KEUANGAN SEDERHANA BAGI UMKM Fitria Eka Ningsih
Glow: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2021)
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/glow.v1i1.32

Abstract

Dampak Pandemi Covid-19 sangat luar biasa khususnya kepada para pelaku bisnis seperti UMKM, para pelaku atau pegiat UMKM sudah banyak yang gulung tikar akibat dampak tersebut. Diperkirakan setengah dari jumlah pelaku UMKM di Indonesia mengalami kebangkrutan. Terdapat beberapa penyebab resiko kerugian yang berakhir dengan kebangkrutan namun sebenarnya dapat diantisipasi oleh pihak UMKM. Salah satunya adalah kurangnya wawasan atau pengetahuan pelaku UMKM dalam menyusun laporan keuangan. Selama ini para pelaku UMKM pada umumnya hanya berfokus pada bagaimana menjalankan strategi pemasaran yang effective agar bisnisnya mendapatkan hasil penjualan secara maksimal. Para pelaku UMKM tersebut kurang menyadari betapa pentingnya laporan keuangan dalam penentuan keputusan yang tepat, sehingga mereka tidak memiliki data rill untuk mengevaluasi perkembangan bisnisnya. Hal ini lah yang menjadi resiko yang besar atas terjadinya kebocoran dana, pembengkakan pengeluaran dan masih banyak lagi resiko lainnya yang berujung pada kebangkrutan. Untuk mencegah kebangkrutan UMKM yang disebabkan oleh karena tidak adanya laporan keuangan adalah dengan memberikan edukasi dan sosialisasi mengenai pentingnya laporan keuangan dan bagaimana cara membuat atau menyusun laporan keuangan sederhana bagi para pelaku UMKM. Kegiatan ini akan dilakukan di Pondok Pesantren Lembaga Bina Santri Mandiri yang berlokasi di desa Pondok Udik, Kecamatan Bogor. Metode pelaksanaan kegiatan PKM ini adalah dengan cara penyuluhan atau sosialisasi yang diawali dengan memberikan pre-test bagi para peserta, pemberian materi oleh narasumber, diskusi dengan narasumber, dan diakhiri dengan kegiatan post-test. Pre-test dan post-test dilakukan guna mengukur sejauh mana peningkatan pemahaman peserta setelah diberikan materi oleh narasumber. Adapun output yang diharapkan dari kegiatan ini adalah membantu para wirausahawan khususnya para santri di Pondok Pesantren Lembaga Bina Santri Mandiri untuk memahami pentingnya laporan keuangan untuk bisnis yang mereka jalankan, Adapun luaran lainnya adalah dalam bentuk jurnal yang nantinya akan dipublikasikan sehingga dapat diakses dengan mudah bagi siapa saja yang membutuhkan informasi ataupun referensi sehubungan dengan cara menyusun laporan keuangan sederhana.
PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Hari Stiawan; Fitria Eka Ningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i2.124

Abstract

Audit delay is the length of time for the completion of an audit of a company's financial statements measured from the closing date of the book year to the date of issuance of financial statements. This study aims to analyze the effect of financial distress and leverage on audit delay. In addition, this study also uses company size as a moderating variable, which aims to determine the role of company size in the relationship between financial distress and leverage on audit delay. This research was conducted at the Indonesia Stock Exchange (IDX) through the investment gallery especially in the banking sector in Indonesia in 2014-2018. This study uses secondary data in the form of financial statements of banking companies in 2014-2018. The research sample is quantitative and uses purposive sampling method, with a total sample of 130 samples. The research methodology used is multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 24. The results of this study are that financial distress has a significant effect on audit delay, leverage has a significant effect on audit delay in the banking sector in the Indonesia Stock Exchange (BEI) year 2014-2018. And company size strengthens the relationship between financial distress and leverage on audit delay in the banking sector on the Indonesia Stock Exchange (IDX) in 2014-2018.
Pengaruh Struktur Modal, Financial Distress, dan Intensitas Modal Terhadap Agresivitas Pajak Ariyani, Hanifah; Eka Ningsih, Fitria
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 1 (2026): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v8i1.11371

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi agresivitas pajak pada Perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia (IDX) periode 2020-2024. Variabel independen yang diteliti adalah struktur modal, financial distress, dan intensitas modal. Populasi terdiri dari semua perusahaan indeks LQ45 yang terdaftar di BEI. Pengambilan sampel menggunakan purposive sampling, menghasilkan sampel sebanyak 18 perusahaan dari 45 perusahaan yang tersedia. Analisis regresi data panel menggunakan Model Fixed Effect Model, dengan data diolah melalui perangkat lunak Eviews 12. Hasil penelitian menunjukkan bahwa struktur modal, financial distress, dan intensitas modal secara bersama-sama mempengaruhi agresivitas pajak. Secara parsial, financial distress dan intensitas modal secara signifikan mempengaruhi agresivitas pajak, sedangkan struktur modal tidak berpengaruh
Pengaruh Capital Intensity, Sales Growth, dan Kepemilikan Institusional terhadap Tax Avoidance Fitria Eka Ningsih; Calosa Melina
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7258

Abstract

The purpose of this research is to offer hard data on how factors like capital intensity, sales growth, and institutional ownership affect tax avoidance. Using a quantitative methodology, this research compiles secondary data from financial reports made available on the website of the Indonesian Stock Exchange. This analysis covers the years 2020–2024 and focuses on property and real estate companies that are listed on the Indonesia Stock Exchange. The researchers in this study used the Purposive Sampling technique to choose their sample. Of the 96 businesses that made up the study's population, 15 were able to pass the selection criteria and be included in the final sample. Multiple linear regression with descriptive statistics, panel data regression model analysis, the Fixed Effect Model as the model selection test, multiple linear tests, hypothesis testing with data processing using Eviews software version 12, and classical assumption tests were the methods used for hypothesis testing. Tax avoidance is impacted by Institutional Ownership, Capital Intensity, and Sales Growth all at once, according to the findings of the simultaneous hypothesis test. The findings of the partial hypothesis testing indicate that tax avoidance is not affected by capital intensity or institutional ownership, but it is affected by sales growth.
Co-Authors Ariyani, Hanifah Calosa Melina Hari Stiawan Hari Stiawan Hari Stiawan Siti Mundiroh Siti Mundiroh Suciati Nurani Syamsul Asmedi Syarifudin Syarifudin