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Siti Nurlatifah
Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia
Computer Science & IT Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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PENGARUH PROFITABILITY, LEVERAGE DAN BOARD DIVERSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 - 2019 Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.324

Abstract

This study aims to analyze the effect of profitability, leverage and board diversity on tax avoidance. Measurement of tax avoidance in this study uses the cash effective tax rate (CETR). This study uses data from companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples as many as 10 companies obtained by purposive sampling method. The data source of this research is secondary data, in the form of an annual report. The analytical technique used in this research is multiple linear regression analysis. The results of the analysis show that profitability (X1) has no effect on tax avoidance, leverage (X2) has an effect on tax avoidance and board diversity consisting of: female board of directors (X3), age of the board of directors (X4) and educational background of the board of directors (X5 ) has no effect on tax avoidance.
PENGARUH RETURN ON EQUITY DAN DEBT TO TOTAL ASSETS RATIO TERHADAP EARNING PER SHARE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2016 SAMPAI TAHUN 2018) Jani Actora Siburian; Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 1 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.343

Abstract

The results of the classical assumption test based on the normality test using the Kolmogorov Smirnov test show that the significance value is 0.057, which indicates that the value is greater than 0.05, so it can be concluded that the residual data is normally distributed. The calculated dU value in this study was 1.550 and the dL value was 1.206. then the D-W count is greater than 1,550 and less than the value (4-dU) of 2,450. So that the results of the study are 1,550 <2,363 <2,450, which states that the autocorrelation coefficient is zero, meaning there is no autocorrelation.The multicollonearity test results resulted in the tolerance calculation for the variables X1 (ROE) and X2 (DAR) of 0.874, which indicates that the tolerance value for each variable is more than 0.10, which means there is no correlation between the independent variables. While assessed from the results of the valance inflation factor (VIF) on the multicolonierity test, it shows that each independent variable X1 (ROE) and X2 (DAR) of 1,144 has a VIF value below 10. So from this explanation it can be concluded that there is no multicolonierity between the independent variables in regression model. And from the scatterplots graph on financial performance on the results of the Heteroscedasticity test, it can be seen that the dots are randomly spread out over and below 0 on the Y axis, so it can be concluded that there is no heteroscedasticity.From the results above, it is explained that the variables Return On Equity (ROE) and Debt to Asset Ratio (DAR) have positive and negative effects on Earnings Per Share (EPS).
PENGARUH EARNING PER SHARE, FIRM SIZE, DAN SALES GROWTH TERHADAP DIVIDEND PAYOUT RATIO (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2014 SAMPAI TAHUN 2018) Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 2 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.366

Abstract

The purpose of this study is to determine the effect of earnings per share, firm size, and sales growth on the dividend payout ratio. The population used is the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 as many as 26 and the sample in this study were 7 companies determined through purposive sampling. This study uses simple regression analysis techniques and multiple regression and uses SPSS 25 program analysis tools. The results of the t test (partial) show that earning per share variable has a negative and not significant effect on dividend payout ratio. Firm size variable has a positive and significant effect on dividend payout ratio. Sales growth variable has positive and significant effect on dividend payot ratio. The F (simultaneous) test results show that the earnings per share, firm size, and sales growth variables simultaneously have a significant effect on the dividend payout ratio.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN OTOMOTIF (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 SAMPAI 2019) Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.383

Abstract

The purpose of this study is to determine the effect of The Capital Structure, Profitability and Dividend Policy on Firm Value. The research method is carried out by first determining the object of research, population and sample as well as data collection techniques. In this research, the type used is secondary data The research method is to use quantitative analysis which analyzes the description of the data through the data by means of the minimum, maximum, average and standard deviation of each variable under study. . This study uses simple regression analysis techniques and multiple regression and uses SPSS 25 program analysis tools. From the results of the research that has been done, it is found that the Capital Structure, Profitability and Dividend Policy have a simultaneous and partial effect on the Value of Automotive Companies Listed on the Indonesia Stock Exchange for the Period 2017 to 2019
ANALISIS PERLAKUAN AKUNTANSI ATAS ZAKAT, INFAQ, DAN SHADAQAH BERDASARKAN PSAK 101 DAN 109 PADA LAZISMU BEKASI Ratna Widyatami; Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 2 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i2.392

Abstract

The purpose of the research is to analyze the suitability of the application of zakat accounting based on SFAS 109 and SFAS 101 in the financial statements of LAZISMU Bekasi. Zakat and infaq/shadaqah funds managed by zakat management institutions need to be accounted for through financial reporting. Quality financial statements can reflect the quality of performance and accountability of the institutions.The results showed that the accounting treatment of zakat in LAZISMU Bekasi was still very simple, in the form of cash receipts and disbursements. LAZISMU Bekasi has not been able to make a complete and informative financial report. The incompatibility of the financial statements of LAZISMU Bekasi woth SFAS is due to lack of understanding and a lack of experts in financial position of the institutions.The financial statements of LAZISMU Bekasi are not yet in accordance with SFAS because they have not presented a Financial Position Report, a Fund Change Report, a Change in Asset Mangement Report, a Cash Flow Report, and Notes to Financial Statements. LAZISMU Bekasi should routinely take part in socialization and training to improve amil competency. So that it is expected that Amil LAZISMU Bekasi can implement financial statements in accordance with SFAS.
ANALISIS PERHITUNGAN ASET DAN LIABILITAS BERDASARKAN PENILAIAN STANDAR AKUNTANSI KEUANGAN DAN PRAKTEK AKUNTANSI ASURANSI PADA PT ASURANSI JIWA MEGA LIFE Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i1.418

Abstract

This research aims to (1) determine the amount of the difference between GAAP (Generally Accepted Accounting Principles) and SAP (Standar Accounting Practices) assessment and the amount of assets that are not allowed in the calculation of assets, (2) determine the amount of the difference between GAAP and SAP ratings in the calculation of liabilities PT Asuransi Jiwa Mega Life period in 2016 and (3) determine the value Risk Based Capital (RBC) associated with the achievement of the solvency ratio of PT Asuransi Jiwa Mega Life period in 2016. The research found that (1) the largest amount of funds needed to anticipate the risk of loss that may arise as a result of the deviation in the management of assets and liabilities is at Risk Liability Insurance (Schedule D) that is equal to 49.90% (Rp. 26,445.87 million) of the total number of RBC Rp. 52,996.63 million (2) the achievement of the solvency ratio achieved by the Life Insurance Company Megalife period of 2016 by 670%, meaning that if all customers to make a claim, the insurance company can meet all of its liabilities and still have a reserve of 570%.
ANALISIS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN KEPATUHAN WAJIB PAJAK BADAN DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK BEKASI BARAT Fadlun Nisa; Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i2.434

Abstract

During the last three years, namely in 2015 until 2017 the government revenue from the tax sector in West Bekasi KPP Pratama did not reach the target, the tax target that has been determined annually is not achieved, even though all efforts have been made to reach the target predetermined tax. But the obstacles encountered were also not small, including decreasing taxpayer compliance and the weakening of the economy in Indonesia. The level of implementation of the Self Assessment System and Compliance of Corporate Taxpayers at KPP Pratama Bekasi Barat can be said to be less effective and less compliant, this is because there are still many Corporate Taxpayers who are less concerned about taxes. It is shown from the number of effective corporate taxpayers which decreases annually, besides that there are still many corporate taxpayers who do not understand how to fill SPT properly, correctly, completely and do not know about the applicable tax rates, still there are also many corporate taxpayers who do not update about taxes so there are still many taxpayers who do not know about the deadline for payment, delivery, and tax reporting. All of this indicates that the corporate taxpayer's compliance in KPP Pratama Bekasi Barat declined. Of course this has an effect on tax revenue at KPP Pratama Bekasi Barat.
PENGARUH PENGALAMAN KERJA, GENDER DAN PENGETAHUAN MENDETEKSI FRAUD TERHADAP AUDIT JUDGMENT Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.460

Abstract

According to the results of research that has been conducted in KAP East Jakarta are 1. Work experience, gender, and knowledge of detecting fraud have a positive effect on audit judgment because the auditor in conducting audit judgment is seen from experience that matches the criteria and must be professional. 2. The auditor's experience has a positive influence on audit judgment because an experienced auditor will be able to hone sensitivity in information, fraud and misstatement of financial statements, which are related to making Judgment, the experience an auditor has by making the auditor learn from past mistakes in order to be able make better judgment. 3. Based on research that has been done shows that gender has no effect on audit judgment. This means that if gender is increasingly dominated it will not affect the level of understanding of audit judgment. 4. Based on research saying that the knowledge of detecting fraud has a significant effect on audit judgment, which means that the greater the knowledge of an auditor in detecting fraud, then an auditor will make it easier for auditors to examine financial statements.
TEKANAN WAKTU, LOCUS OF CONTROL, DAN ETIKA PROFESI: MENGUAK DIMENSI KOMPLEKS PERILAKU AUDITOR DALAM SISTEM AUDIT MODERN Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.201

Abstract

This study aims to analyze the influence of time budget pressure, locus of control, and professional ethics on auditors' dysfunctional behavior at Public Accounting Firms (KAP) in Bekasi, Indonesia. A quantitative approach was employed using a survey method, involving 40 auditor respondents selected through a purposive sampling technique. Data was collected via questionnaires that have been validated for reliability and validity and analyzed using multiple linear regression. The results reveal that time budget pressure and locus of control positively and significantly impact auditors' dysfunctional behavior. Auditors with an external locus of control are more vulnerable to dysfunctional behavior, especially under intense time budget pressure. Conversely, professional ethics showed no significant effect on dysfunctional behavior. This study provides theoretical contributions by exploring the interaction between work pressure, individual characteristics, and professional ethics in shaping auditor behavior, offering novel insights within the Indonesian auditing context. Practical implications include recommendations for Public Accounting Firms to effectively manage work pressure, strengthen auditors' internal locus of control, and enhance training programs on professional ethics. These findings are expected to support improvements in audit quality and enrich the literature on auditors' professional behavior in competitive regions like Bekasi.
Pengaruh Independensi, Pengalaman Auditor, dan Kompetensi terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Kasus pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Valda Della Daniswari; Siti Nurlatifah; Mishelei Loen; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.463

Abstract

This study aims to examine the influence of independence, auditor experience, and competence on auditors' ability to detect fraud in Public Accounting Firms (KAP) located in South Jakarta. Using a purposive sampling approach, data were collected through questionnaires distributed to 71 auditors from various firms. Multiple regression analysis was employed to assess the relationship between the independent variables and the auditors' fraud detection ability. The results reveal that, partially, independence does not significantly affect the auditors' ability to detect fraud, while auditor experience and competence have a significant positive impact. Simultaneously, all three variables independence, experience, and competence—exert a significant combined effect on fraud detection capability. These findings underscore the importance of enhancing auditor professionalism through experience and skill development, offering both theoretical and practical contributions to the forensic audit literature in Indonesia. The implications of this research are relevant for regulators and audit institutions seeking to strengthen audit quality by focusing on individual auditor capabilities.
Co-Authors Christina Verawaty Situmorang Esti Damayanti Esti Damayanti Fadlun Nisa Fadlun Nisa Hayuningtyas Pramesti Dewi Hollivia Nurhalisa Tifani Jani Actora Siburian Mishelei Loen Mishelei Loen, SE., M.Si. Mulia Rahmah Mulia Rahmah Nurmala Ahmar Ratna Widyatami Ratna Widyatami Valda Della Daniswari