Articles
<![CDATA[PERAN KEPEMILIKAN MANAJERIAL DALAM MEMODERASI PENGARUH STRATEGI DIVERSIFIKASI TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Rani, Puspita]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 4, No 2 (2015) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v4i2.400
<![CDATA[Diversifikasi merupakan strategi umum yang digunakan oleh banyak perusahaan, namun belum terdapat kesimpulan yang jelas bagaimanakah dampak dari strategi diversifikasi tersebut terhadap kinerja perusahaan. Penelitian ini bertujuan untuk membuktikan bagaimana pengaruh diversifikasi terhadap kinerja perusahaan (baik secara linear ataupun kuadratik). Di samping itu, penelitian ini juga bertujuan untuk mencari tahu apakah terdapat perbedaan pengaruh antara diversifikasi yang bersifat related dengan diversifikasi yang bersifat unrelated. Kemudian penelitian ini juga menguji pengaruh moderasi variabel kepemilikan manajerial terhadap hubungan antara diversifikasi dan kinerja perusahaan. Penelitian ini menggunakan 103 perusahaan manufaktur sebagai. Periode pengamatan dalam penelitian ini adalah tahun 2012. Kesimpulan hasil penelitian ini adalah tidak ditemukannya bukti yang signifikan mengenai pengaruh diversifikasi terhadap kinerja perusahaan. Tidak ditemukan pula perbedaan yang signifikan mengenai dampak diversifikasi related dan diversifikasi unrelated terhadap kinerja perusahaan. Serta tidak ditemukan bukti yang signifikan mengena pengaruh moderasi kepemilikan manajerial terhadap hubungan antara diversifikasi dan kinerja perusahaan.]]>
<![CDATA[PENGARUH GENDER, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR DAN KOMPETENSI PROFESIONAL TERHADAP AUDIT JUDGEMENT (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Wilayah DKI Jakarta dan Tangerang Periode 2016) ]]>
<![CDATA[Akbar Muhammad Tamara Putra]]>;
<![CDATA[Puspita Rani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2016) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v5i2.407
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh gender, kompleksitas tugas, pengalaman auditor dan kompetensi auditor terhadap audit judgment. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner kepada para auditor yang bekerja pada Kantor Akuntan Publik (KAP) yang berada di DKI Jakarta dan Tangerang. Dari 76 kuesioner yang disebarkan ke lima KAP, diperoleh jumlah kuesioner yang kembali dan dapat diolah sebanyak 61 kuesioner. Pengolahan data dilakukan dengan menggunakan metode regresi linier berganda, setelah sebelumnya dilakukan uji validitas dan reliabilitas terhadap data kuesioner. Berdasarkan hasil analisi yang telah dilakukan dapat disimpulkan bahwa secara parsial kompleksitas tugas dan kompetensi auditor berpengaruh positif dan signifikan terhadap audit judgment, sedangkan gender dan pengalaman auditor tidak berpengaruh signifikan terhadap audit judgment]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, KOMITE AUDIT, DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016) ]]>
<![CDATA[Puspita Rani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v6i2.420
<![CDATA[Tax avoidancemerupakan upaya perusahaan untuk meminimalisir beban pajak perusahaan yang dibayarkan dengan mencari kelemahan peraturan perpajakan. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, financial distress, komite audit dan komisaris independen terhadap tax avoidance pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2012-2016. Sampel penelitian ini terdiri dari 54 perusahaan manufaktur yang terdaftar di BEI yang dipilih dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa ukuran perusahaan berpengaruh positif signifikan terhadap tax avoidance dan komisaris independen berpengaruh negatif signifikan terhadap tax avoidance. Sedangkan variabel lainnya yaitu financial distress dan komite audit tidak berpengaruh signifikan terhadap tax avoidance.]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, RETURN ON ASSETS (ROA) DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013 ]]>
<![CDATA[Widya Novita Sari]]>;
<![CDATA[Puspita Rani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 4, No 1 (2015) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v4i1.392
<![CDATA[Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Return On Assets (ROA) dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013. Penelitian ini menggunakan 36 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan pengambilan sampel menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil pengujian menunjukkan: (1) Kepemilikan Institusional berpengaruh negatif terhadap pengungkapan corporate social responsibility, (2) Kepemilikan Manajerial tidak berpengaruh secara signifikan terhadap pengungkapan Corporate Social Responsibility (3) Return On Assets berpengaruh positif terhadap pengungkapan corporate social responsibility, dan (4) Ukuran Positif berpengaruh positif terhadap pengungkapan corporate social responsibility.]]>
<![CDATA[PENGARUH METODE PELATIHAN, INSTRUKTUR PELATIHAN, MATERI PELATIHAN DAN KOMPETENSI KERJA TERHADAP PRESTASI KERJA RELAWAN PAJAK (Studi Empiris pada Relawan Pajak 2019 Kantor Wilayah Direktorat Jenderal Pajak Jakarta Selatan II) ]]>
<![CDATA[Ayu Aprilia]]>;
<![CDATA[Puspita Rani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v9i2.1416
<![CDATA[This study aims to examine and analyze the effect of training methods, training instructors, training materials, and work competencies on tax volunteer work performance. This study uses a quantitative approach with a population of 92 tax volunteers 2019 Regional Office of South Jakarta DJP II. The type of data used is primary data obtained through questionnaires and distributed to samples determined through saturated sampling techniques, where all members of the population become research samples, but only 70 tax volunteers are obtained to complete the questionnaire. Data analysis techniques used multiple linear regression analysis. The results of this study indicate that partially the work competency variable has a significant positive effect on the achievement of tax volunteer work performance, but the training method, training instructor, and training material variables do not have a significant effect on tax volunteer work performance]]>
<![CDATA[Disclosure of Carbon Emissions, Covid-19, Green Innovations, Financial Performance, and Firm Value ]]>
<![CDATA[Prasetyo Ramadhan]]>;
<![CDATA[Puspita Rani]]>;
<![CDATA[Endah Sri Wahyuni]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.25.1.1-16
<![CDATA[The purpose of this study is to investigate the effect of the publication of carbon emissions, COVID-19, and green innovation on financial overall performance and their impact on firm value. The population utilized here are Indonesian companies registered at the Indonesia Stock Exchange from 2015 to 2021 acquired from forty-eight organizations as a sample using purposive sampling. Path analysis is used as the analysis method. This study found that the publication of carbon emissions had no enormous impact on financial performance, while COVID-19 had a full-size negative impact on financial overall performance and green innovation had a substantial-higher-quality impact on financial performance. Meanwhile, COVID-19 has an extensive negative impact on firm value, financial performance has a substantial effect on firm value, and disclosure of carbon emissions and green innovation has no massive effect on firm value. Similarly, financial performance cannot seriously mediate the effect of carbon emission disclosure on firm value. However, financial performance was capable of noticeably mediating the bad effect of COVID-19 on firm value and the big high effect of green innovation on firm value.]]>
<![CDATA[Pengaruh Agresivitas Pajak dan Growth Opportunity terhadap Nilai Perusahaan dengan Leverage Sebagai Pemoderasi ]]>
<![CDATA[Sri Ayu Mayangsari]]>;
<![CDATA[Puspita Rani]]>
<![CDATA[ Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 10 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan ]]>
Publisher : <![CDATA[Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung ]]>
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DOI: 10.59188/covalue.v14i10.4277
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh agresivitas pajak, growth opportunity, dan leverage sebagai pemoderasi terhadap nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di bursa efek indonesia selama periode 2020-2022. Metode regresi data panel, khususnya pendekatan Fix effect model, digunakan untuk mengestimasi hubungan antar variabel. Hasil penelitian menunjukkan bahwa agresifitas pajak memiliki pengaruh signifikan terhadap nilai perusahaan, growth opportunity dan leverage memiliki pengaruh positif yang signifikan. Hasil lainnya menunjukkan bahwa leverage dapat memperkuat hubungan antara agresivitas pajak terhadap nilai perusahaan, tatapi leverage tidak dapat memperkuat hubungan antara growth opportunity terhadap nilai perusahaan. Implikasi penelitian ini memberikan wawasan bagi manajemen perusahaan terkait strategi pajak, pertumbuhan, dan pengelolaan kebijakan keuangan untuk meningkatkan nilai perusahaan. Meskipun demikian, temuan ini memiliki keterbatasan dan perlu diinterpretasikan dengan hati-hati. Penelitian selanjutnya dapat memperluas cakupan dan mempertimbangkan faktor-faktor tambahan yang memengaruhi nilai perusahaan.]]>
<![CDATA[PKM Penerapan Teknologi Aplikasi Zakat Berbasis Mobile Application Pada Masjid Raudhotul Jannah Komplek Taman Cipulir Estate ]]>
<![CDATA[Agus Umar Hamdani]]>;
<![CDATA[Indra Indra]]>;
<![CDATA[Puspita Rani]]>;
<![CDATA[Riskiana Wulan]]>
<![CDATA[ I-Com: Indonesian Community Journal Vol 4 No 2 (2024): I-Com: Indonesian Community Journal (Juni 2024) ]]>
Publisher : <![CDATA[Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang ]]>
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DOI: 10.33379/icom.v4i2.4407
<![CDATA[Optimizing the management of zakat funds can be used to empower the economy of the poor so as to reduce poverty levels. Therefore, there needs to be a body tasked with managing zakat funds so that they can provide optimal contributions to the community. The zakat administrators of the Roudhotul Jannah Taman Cipulir Estate Mosque were given the task of collecting and managing zakat funds from mosque congregations. This service is carried out by writing in a book and inputting zakat funds through the zakat management website. The weakness of the current zakat management is that the data collection process for muzakki and mustahiq is still carried out by zakat administrators, causing the administration process to be slow. Apart from that, prospective muzakki who are outside the mosque environment cannot be served well. Based on the conditions above, training and assistance in managing zakat is needed for the zakat administrators of the Raudhotul Jannah Mosque in order to create optimal services. The method used in this activity is training and mentoring. This activity takes the form of training on the use of mobile application-based zakat management applications for zakat administrators. Based on the evaluation of the implementation of this community service activity, the percentage of partner satisfaction was 88% and the percentage of mobile application-based zakat management application testing was 96%, so it is hoped that there will be an increase in knowledge and understanding regarding good zakat governance and can continue to be used in the future..]]>
<![CDATA[Pengaruh struktur GCG terhadap manajemen laba dengan koneksi politik sebagai variabel moderasi ]]>
<![CDATA[Hasan, Ismail]]>;
<![CDATA[Rani, Puspita]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i2.1295
<![CDATA[This research aimed to determine the influence of good corporate governance structure on earnings management with political connection as a moderating variable. The independent variables were managerial ownership, institutional ownership, board size, and independent commissioners. Earnings management was the dependent variable. The moderating variable was political connection. The research population was non-financial services companies listed on the Indonesia Stock Exchange 2018-2022. The research sample was 562 firm-years. The research results showed that institutional ownership and independent commissioners had a negative influence on earnings management, while managerial ownership and board size had no influence on earnings management. Political connection weakened the negative influence of institutional ownership on earnings management. Political connection was not proven to strengthen the positive influence of managerial ownership on earnings management. Political connection was not proven to weaken the negative influence of board size and independent commissioners on earnings management. Public interest statements This research can increase knowledge regarding GCG structures, political connection and earnings management. The results of this research can also be used as input for regulators in implementing GCG to prevent earnings management.]]>
<![CDATA[ANALYZING THE EFFECTS OF FOREIGN OWNERSHIP AND INTELLECTUAL CAPITAL ON THE PERFORMANCE OF NON-CYCLICAL CONSUMER COMPANIES: THE MEDIATING ROLE OF R&D ]]>
<![CDATA[Istiani, Tia]]>;
<![CDATA[Rani, Puspita]]>
<![CDATA[ Dynamic Management Journal Vol 8, No 2 (2024): April ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/dmj.v8i2.11224
<![CDATA[In the midst of increasingly fierce competition, companies in the consumer non-cyclical industry must develop effective strategies to maintain and improve company performance. Performance is an important thing that needs to be achieved by every company, because performance is a reflection of the company's ability to manage and allocate resources. This study aims to test Foreign Ownership and Intellectual Capital on Financial Performance and R&D Research methods used quantitative methods. The technical analysis used in this study is panel data regression. The tool used in this panel data regression is Eviews. The population in this study of Consumer Non-Cyclical sector companies on the Indonesia Stock Exchange for the 2019-2022 period is 124 companies. The sample of this study used the purposive sampling method of 15 companies. H1 rejected foreign ownership does not have a significant positive effect on company performance H2 accepted intellectual capital has a significant positive effect on company performance H3 accepted research & development is able to moderate strengthens the positive influence between foreign ownership on company performance H4 rejected research & development is unable to moderate strengthens the positive influence between intellectual capital relations on company performance, 1). Small, diversified foreign shareholdings can reduce the direct impact on a company's performance. 2). Employees who have a high level of expertise and skills can increase company productivity. 3). R&D accompanied by foreign ownership that contributes to it helps companies to better identify and manage risks. 4). R&D needs to be well focused to increase the positive effects of intellectual capital owned.]]>
