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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Abdimisi Jurnal Ilmiah Raflesia Akuntansi EkoPreneur AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Ekonomi dan Manajemen JFAS : Journal of Finance and Accounting Studies Glow: Jurnal Pengabdian Kepada Masyarakat Jurnal Cendekia Ilmiah 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.
The Effect of Capital Intensity, Company Size, Independent Commissioners, Financial Distress on Tax Avoidance Fitria Eka Ningsih; Hari Stiawan
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p26-42

Abstract

This research aims to analyze the effect of capital intensity, company size, independent commissioners, and financial distress on tax avoidance. The study uses secondary data sourced from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. A total of 23 companies were selected through purposive sampling. The study investigates four independent variables: Capital Intensity (X1), Company Size (X2), Independent Commissioners (X3), and Financial Distress (X4), with Tax Avoidance (Y) as the dependent variable. The panel data regression analysis is applied as the research method, and data processing through EViews 12 identifies the Fixed Effect Model (FEM) as the most appropriate. The results indicate that, individually, Capital Intensity, Company Size, Independent Commissioners, and Financial Distress significantly influence Tax Avoidance. Additionally, these variables collectively have a combined impact on Tax Avoidance.
Dampak Capital Intensity, Keberadaan Komisaris Independen dan Penggunaan Instrumen Derivatif terhadap Tingkat Agresivitas Pajak Fitria Eka Ningsih; Hari Stiawan
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p209-221

Abstract

This research aims to examine and provide empirical evidence on the effect of capital intensity, the presence of independent commissioners, and the use of financial derivatives on tax aggressiveness. Using a quantitative approach, the study utilizes secondary data and applies panel data regression analysis with Eviews Version 12. The research population consists of 172 manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. From this population, a sample of 14 companies over a five-year period was selected. The findings reveal that capital intensity significantly influences tax aggressiveness, whereas independent commissioners and financial derivatives don’t have a significant impact
Pengaruh Tax Avoidance, Sales Growth, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan: (Pada Perusahaan Sektor Consumer Non-Cyclicals sub Sektor Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2019 - 2023) Habibah, Nur; Fitria Eka Ningsih
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i6.52594

Abstract

This study aims to analyze the effect of tax avoidance, sales growth, and company size onfirm value in food and beverage companies within the non-cyclical consumer sector listedon the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The totalpopulation consisted of 95 companies, and the sample was selected using a purposivesampling method based on specific criteria, resulting in 16 companies as the researchsample. With an observation period of five years, the number of observations analyzedamounted to 80. The data used were secondary data obtained from audited annual reportsand sustainability reports published between 2019 and 2023 and accessed from theofficial IDX website. The research applied an associative method with a quantitativeapproach, while the analysis technique employed statistical methods and panel dataregression using EViews 12 and Microsoft Excel software. The results of the study showthat tax avoidance, sales growth, and company size simultaneously affect firm value,confirming the collective influence of financial strategies and company characteristics onmarket perceptions. However, the partial test results reveal varied effects: tax avoidancehas a positive effect on firm value, indicating that companies implementing tax-savingstrategies tend to be perceived as more profitable and attractive to investors; sales growthhas a negative effect on firm value, suggesting that rapid expansion may createoperational risks and additional costs that reduce investor confidence; while companysize shows no significant effect, meaning that a larger scale alone does not guaranteehigher valuation in the capital market. These findings underscore the complexity ofinteractions between tax strategies, growth performance, and firm characteristics inshaping firm value, while also providing important implications for investors, regulators,and company management in developing effective strategies to strengthencompetitiveness and enhance market trust. Keywords: Tax Avoidance, Sales Growth, Company Size, Company Value
Pengaruh Kepemilikan Institusional, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Tax Avoidance Tarigan, Rizky Sovri; Fitria Eka Ningsih
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i6.52611

Abstract

Taxes are a significant source of revenue for a country, but for individualsandcompanies, they are a burden because they reduce their income, especially sincethey receive no direct compensation for paying them. This is why individuals andcompanies seek to avoid taxes. What influences tax avoidance in a company?Whatinfluences tax avoidance in a company. This study aims to examine and determinethe effect of institutional ownership, sales growth, and company size on taxavoidance. The independent variables in this study are company size, sales growth,and institutional ownership, while the dependent variable is tax avoidance (ETR).This study uses companies in the Consumer Non-Cyclical sector, food and beveragesub-sector, listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period.The method used in this study ispurposive sampling, a sampling technique withcertain considerations. The type of research used is quantitative, associative,namely research conducted to determine the relationship between two or morevariables regarding the condition of the company using quantitative and qualitativedata measured in a numeric scale or in the form of numbers. 11 companies wereselected to be used as research samples with 5 years of observation, so that the totalsample in this study was 55 samples. The data analysis technique used in this studyis panel data regression analysis using eviews 12 software. Based on the results ofthe study, it shows that simultaneously Institutional Ownership, Sales Growth andCompany Size have an effect on Tax Avoidance, partially Institutional Ownershiphas no effect on Tax Avoidance, Sales Growth has no effect on Tax Avoidance, andCompany Size has an effect on Tax Avoidance. Keywords: Institutional Ownership, Sales Growth, Company Size, Tax Avoidance
Pengaruh Management Compensation, Pertumbuhan Pendapatan dan Firm Size Terhadap Tax Management : (Studi Empiris Pada Perusahaan Sektor Energy di Bursa Efek Indonesia Tahun 2019-2023) Ayu Lestari, Sitinur; Fitria Eka Ningsih
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i6.52706

Abstract

This study aims to analyze the effect of management compensation, revenue growth,and firm size on tax management in energy sector companies listed on the IndonesiaStock Exchange (IDX) during the 2019–2023 period. The research employed apurposive sampling method, resulting in a final sample of 16 companies observedover five years, thus generating 80 observations. Data used in this study weresecondary in nature, obtained from audited financial statements and annual reportspublished by each company. The analytical method applied was panel dataregression with hypothesis testing conducted using the EViews 12 application. Therationale for selecting these variables lies in their theoretical and practicalrelevance, as management compensation may incentivize managers to adopt taxstrategies that optimize company resources, revenue growth reflects the company’sability to expand and generate taxable income, while firm size is often associatedwith greater resources but also with closer scrutiny from regulators. The results ofthe analysis show that, partially, management compensation has a positive effect ontax management, indicating that higher compensation encourages managers toimplement more efficient tax strategies. Revenue growth also has a positive effect ontax management, suggesting that companies experiencing increasing revenues aremore motivated to engage in tax planning to minimize tax burdens. Conversely, firmsize has a negative effect on tax management, implying that larger firms may be lessaggressive in tax planning due to reputational risks and greater oversight.Simultaneously, the three variables—management compensation, revenue growth,and firm size—were found to have a significant joint effect on tax management,highlighting the importance of integrating managerial incentives, companyperformance, and structural characteristics in understanding corporate taxbehavior. Keywords: Management Compensation, Revenue Growth, Firm Size and TaxManagement
Co-Authors Ariyani, Hanifah Arsene Diaz Dzuhri Alvian Ayu Lestari, Sitinur Calosa Melina Erniyanti Waruwu Hari Stiawan Hari Stiawan Hari Stiawan Hari Stiawan Najwa Novany Nurhayati Nurhayati Siswahyudianto Siti Mundiroh Siti Mundiroh Stiawan, Hari Suciati Nurani Syamsul Asmedi Syarifudin Syarifudin Tarigan, Rizky Sovri