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All Journal AKRUAL: Jurnal Akuntansi J-MACC : Journal of Management and Accounting Jurnal Impresi Indonesia ASERSI : Jurnal Akuntansi Terapan dan Bisnis Seminar Nasional Ilmu Terapan
Yulia Setyarini
Fakultas Ekonomi Universitas Widya Kartika Surabaya
Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Good Corporate Governance (Gcg) Dan Corporate Social Responsibility (Csr) Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variable Intervening Pada Perusahaan Pertambangan Yang Go Public Di Bei Suklimah Ratih; Yulia Setyarini
AKRUAL: JURNAL AKUNTANSI Vol 5 No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n2.p115-132

Abstract

AbstractApplication of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) being demands for companles that have involved external parties in fullfilment of the operational funding and have social impact. The effective GCG and CSR will be able to increase the finance performance and value of the firms.This study aimed to determine the direct and indirect effect of GCG dan CSR against the value of the mining companies that go public in BEI, based on sample annual reports 2012. The result of this study is only the KPI (one element of GCG mechanism) that have dirrect effect to fFnancial Performance (ROA), and none of indirect effect hypothesis of GCG and CSR to Value of the Firm (Tobins Q) are proven.
Faktor yang Mempengaruhi Manajemen Laba Perusahaan Transportasi dan Logistik BEI 2018 – 2020 Cindy Yustisia; Yulia Setyarini
Jurnal Impresi Indonesia Vol. 1 No. 5 (2022): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v1i5.62

Abstract

Pendahuluan: Manajemen laba digunakan untuk membuat laporan keuangan yang baik. Dengan keuangan yang baik tentunya investor tertarik untuk membeli saham di perusahaan tersebut karena dinilai memiliki kinerja yang baik. Manajemen laba tidak selalu diartikan dengan proses manipulasi laporan keuangan karena ada beberapa metode yang dapat digunakan dan bukan sebagai larangan. Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh Return On Asset, Debt To Asset Ratio, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Manajemen Laba pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Metode: Populasi penelitian ini adalah 21 perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Penelitian ini mengambil sampel 63 perusahaan dengan teknik purposive sampling. Penelitian ini menggunakan metode pendekatan kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dari laporan keuangan perusahaan transportasi dan logistik. Data diperoleh dari website Bursa Efek Indonesia. Data dianalisis dengan E-views 9. Hasil: Hasil penelitian menunjukkan bahwa Debt to Asset Ratio tidak berpengaruh signifikan terhadap Manajemen Laba, sedangkan Ukuran Perusahaan, Return on Asset dan Pertumbuhan Penjualan berpengaruh signifikan terhadap Manajemen Laba. Kesimpulan: Dapat disimpulkan bahwa variabel ROA (Return On Asset) berpengaruh signifikan terhadap manajemen laba Perusahaan Transportasi dan Logistik pada tahun 2018-2020. Sedangkan variabel DAR (Debt to Asset Ratio) tidak berpengaruh signifikan terhadap manajemen laba Perusahaan Tansportasi dan Logistik pada tahun 2018-2020.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI KENDARAAN BERMOTOR SELAMA PANDEMI COVID-19 DI SAMSAT SURABAYA UTARA Dynna Vaiftyan Sarie; Yulia Setyarini
Seminar Nasional Ilmu Terapan Vol 6 No 1 (2022): Seminar Nasional Ilmu Terapan (SNITER) 2022
Publisher : Universitas Widya Kartika

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh variabel kesadaran wajib pajak, tarif pajak, insentif pajak, metode pembayaran, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi kendaraan bermotor. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di Samsat Surabaya Utara. Jenis penelitian ini menggunakan metode kuantitatif dengan menggunakan teknik accidental sampling, yaitu mengumpulkan data dari responden yang secara kebetulan bertemu dengan peneliti dan responden yang ditemui dipandang cocok sebagi sumber data. Pengumpulan data dilakukan dengan membagikan kuesioner kepada para wajib pajak di Samsat Surabaya Utara, yaitu sebanyak 108 kuesioner yang berisi pernyataan untuk dijawab oleh responden. Selain itu juga menggunakan metode studi pustaka yaitu mengumpulkan data yang bersumber dari jurnal atau skripsi terdahulu untuk memperoleh landasan teori dan informasi yang diperlukan. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan alat bantu aplikasi SPSS22. Hasil penelitian ini menunjukkan bahwa seluruh variabel bebas pada penelitian ini yaitu kesadaran wajib pajak, tarif pajak, insentif pajak, metode pembayaran, dan sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak.
PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN (Pertambangan pada Bursa Efek Indonesia Periode 2018 – 2020) Nerissa Arviana Setiadi; Yulia Setyarini
Seminar Nasional Ilmu Terapan Vol 6 No 1 (2022): Seminar Nasional Ilmu Terapan (SNITER) 2022
Publisher : Universitas Widya Kartika

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Abstract

Nilai perusahaan menunjukkan peningkatan kemakmuran pemegang saham apabila harga saham tersebut meningkat. Nilai perusahaan menjadi sangat penting karena mencerminkan kinerja perusahaan yang dapat mempengaruhi persepsi investor terhadap perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital, profitabilitas, dan sovabilitas terhadap nilai perusahaan. Sampel dalam penelitian ini terdiri dari 31 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2020 dan dipilih secara purposive sampling. Alat uji statistik SPSS digunakan untuk melakukan uji asumsi klasik, analisis regresi linier berganda, dan pengujian hipotesis. Berdasarkan uji normalitas, uji multikolinearitas, uji heterokedastisitas, dan uji autokorelasi tidak ditemukan variabel yang menyimpang dari asumsi klasik. Hasil penelitian uji hipotesis menunjukkan bahwa : (1) intellectual capital berpengaruh terhadap nilai perusahaan. (2) Profitabilitas berpengaruh terhadap nilai perusahaan. (3) Sovabiltas berpengaruh terhadap nilai perusahaan.
Pengaruh Profitabilitas, Good Corporate Governance, dan Leverage Terhadap Tax Avoidance Yulia Setyarini; Esther Priscila Chandra; Veronica Beauty; Vivian Novita
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4442

Abstract

Pajak berperan penting dalam meningkatkan stabilitas pertumbuhan ekonomi negara. Maka dari itu, pajak bersifat “memaksa” sehingga dapat menjadi suatu beban tersendiri bagi Wajib Pajak karena pajak menjadi pengurang laba bersih. Pasalnya, setiap perusahaan mengarah pada satu tujuan yakni: memaksimalkan laba dan meminimalkan biaya, termasuk biaya pajak. Dikotomi tersebut memicu terjadinya tax avoidance yang dapat mengakibatkan berkurangnya penerimaan kas negara. Oleh karena itu, Studi ini ditujukan supaya secara empiris menegaskan dampak profitabilitas, komisaris independen, komite audit, kepemilikan manajerial, kepemilikan institusional serta leverage perusahaan pada tindakan penghindaran pajak. Metode yang dipakai pada pengkajian ini yakni kuantitatif dengan memakai data sekunder dari laporan keuangan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada masa 2018-2022. Sampel dipilih memakai metode purposive sampling serta dianalisis memakai teknik regresi linear berganda. Hasil pengkajian mengungkapkan bahwasanya profitabilitas berpengaruh signifikan pada penghindaran pajak. Sebaliknya, komisaris independen, komite audit, kepemilikan manajerial, kepemilikan institusional serta leverage tak memiliki pengaruh signifikan pada penghindaran pajak.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DALAM MEMBAYAR PAJAK DI KPP PRATAMA SURABAYA MULYOREJO Yunita Setiawati; Yulia Setyarini
J-MACC Vol 6 No 2 (2023): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i2.4859

Abstract

Taxes play a very important role in state life, so the government makes various efforts to increase state income. One way is by implementing an independent statistical system, but this also makes tax revenues very dependent on taxpayers' awareness and compliance with their tax obligations. Therefore, this research aims to determine the factors that influence taxpayer performance. This research is quantitative research. The sample used in this research is MSME taxpayers who pay taxes to KPP Pratama Mulyorejo in Surabaya. The sampling method is random sampling. The number of small, medium and micro business taxpayers who filled out the questionnaire was 100 people. The results of this research show that variables such as tax awareness, knowledge and understanding of tax regulations, tax rates, and tax audits have an impact on MSME taxpayer compliance, while tax authorities and tax sanctions have an impact on MSME compliance.
PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Eufrasia Ogi Danta Putri; Yulia Setyarini
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.4860

Abstract

The development and globalization of technology, marked by a shift in technology from the era of hard automation to the era of smart technology, therefore intangible assets are very important. Therefore, companies are increasingly focusing on knowledge assets. One of the approaches used to assess and measure knowledge assets is Intellectual Capital (IC). In order for the main goals of the company to be achieved, the company gives authority to managers to manage the company properly. However, if it is only given to one party, then that party will tend to seek benefits for himself. So that it is necessary to have an oversight of the management without adding to the agency cost with ownership by other institutions, namely institutional ownership. The method used in this study is to use the VAIC formula to calculate intellectual capital, the institutional ownership ratio formula, and the managerial ownership ratio, as well as the ROA formula to calculate a company's financial performance. The research object chosen is a non-cyclical consumer manufacturing company because this company is not affected by economic growth so that the results can focus on the variables studied, that is intellectual capital (X1), Institutional Ownership (X2), and Managerial Ownership (X3). The results of this study indicate (1) intellectual capital has an effect on the financial performance of manufacturing companies, (2) institutional ownership have no effect on financial performance of manufacturing companies, (3) managerial ownership have no effect on financial performance of manufacturing companies.
KINERJA KEUANGAN DAN NON KEUANGAN TERHADAP RETURN SAHAM SEKTOR PERBANKAN DI BEI 2018-2022 Winda Sari; Yulia Setyarini
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7701

Abstract

This research was conducted with the aim of determining the influence of Capital, Assets, Earnings, Liquidity and CSR on stock returns in the IDX banking sector 2018-2022. Data used secondary data. Type of quantitative research on secondary data through financial reports. The population is 47 companies. The sample was selected based on Purposive Sampling so that 31 companies were found. The data was analyzed using SPSS data through a set of tests that support multiple regression analysis and hypothesis testing. The results of this research are: 1) There is an influence of company financial performance as measured by Capital on stock returns in the IDX banking sector 2018-2022. 2) There is an influence on the company's financial performance as measured by assets on stock returns in the IDX banking sector 2018-2022. 3). There is an influence on the company's financial performance as measured by Earnings on IDX banking sector stock returns 2018-2022. 4) There is no influence on the company's financial performance as measured by liquidity on stock returns in the IDX banking sector 2018-2022. 5) There is no influence on the company's non-financial performance as measured by Corporate Social Responsibility on returns in the IDX banking sector 2018-2022.
PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN TEKNOLOGI DI BEI Marshela Sutrisno; Yulia Setyarini
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7717

Abstract

Tax aggressiveness is a form of action taken by taxpayers in carrying out their tax planning. The purpose of doing so is to reduce taxable income. The aggressive action in question can be either positive or negative. This study aims to examine whether or not the influence of profitability, leverage, capital intensity, and ownership structure on tax aggressiveness. This study has a sufficient population of 49 technology companies listed on the IDX. Producing 88 samples in this study consisting of technology companies that meet the criteria during the period 2020 to 2023. The type of data used is secondary data obtained from the official website of each company or from the IDX website. The results of this study stated that the first variable profitability has no effect on tax aggressiveness. Then the second variable, leverage, has no effect on tax aggressiveness. The third variable capital intensity has no effect on tax aggressiveness. The fourth variable of institutional ownership affects tax aggressiveness. The last variable, namely managerial ownership, has an effect on tax aggressiveness.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG), CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2020-2023 Jesselyne Ameris Santoso; Yulia Setyarini
J-MACC Vol 8 No 2 (2025): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i2.10721

Abstract

The primary source of state funding is taxation. Nonetheless, a lot of businesses continue to evade taxes in an effort to legally reduce their tax liability. Despite the fact that it may negatively affect state income, this technique is regarded as legal. The purpose of this study was to ascertain how tax avoidance in property and real estate businesses listed on the IDX in 2020–2023 was impacted by institutional ownership, the audit committee, the independent board of commissioners, corporate social responsibility (CSR), and capital intensity. Secondary data from 79 real estate and property firms listed on the Indonesian Stock Exchange is used in this study. Purposive sampling was used for the sampling, which produced 42 firms between 2020 and 2023. Using the SPSS version 25 software, multiple linear regression is the data analysis method employed. The study's findings indicate that: 1) Institutional ownership significantly and negatively affects tax avoidance. 2) Audit committee does not have a significant effect on tax avoidance 3) tax avoidance is significantly and negatively impacted by an independent board of commissioners. 4). corporate social responsibility does not have a significant effect on tax avoidance 5) capital intensity does not have a significant effect on tax avoidance..
Co-Authors Adimas Sutrisno Cindy Yustisia Dynna Vaiftyan Sarie Esther Priscila Chandra Eufrasia Ogi Danta Putri Jesselyne Ameris Santoso Marshela Sutrisno Nerissa Arviana Setiadi Suklimah Ratih Veronica Beauty Vivian Novita Winda Sari Yunita Setiawati