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Elyzabet Indrawati Marpaung
Program Studi Akuntansi, Universitas Kristen Maranatha
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PENGARUH MANAGERIAL ABILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Tjahyadi, Levina; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4643

Abstract

Tax aggressiveness is an activity that carried out to reduce a company’s tax profits which can be done through tax avoidance and tax evasion. The purpose of this study is to conduct testing and analysis that discusses the effect of managerial ability, profitability and leverage on tax aggressiveness. This research utilizes secondary data obtained from the official website of the sample company. This research uses purposive sampling technique. The sample in this study is 27 energy sector companies. The data analysis method used is SPSS. The results show that managerial ability has no effect on tax aggressiveness. It was also found that profitability has a positive influence on tax aggressiveness. In addition, it was found that leverage has a negative influence on tax aggressiveness. 
Pengaruh Investasi Asing dan Investasi Dalam Negeri Terhadap Perekonomian Indonesia Herman Kambono; Elyzabet Indrawati Marpaung
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2282

Abstract

Abstract This study aims to analyze the effect of Foreign Investment and Domestic Investment on the Indonesian Economy. The data used is Indonesian macroeconomic time series data. In the next stage, the analysis was carried out using quantitative methods including: Ordinary Least Square (OLS) Regression Method with Multiple Regression models, and the Coefficient ofDetermination (R2).As for the results of this study later, it can be seen how much influence the independent variable has on the dependent variable. And how big is the percentage of the variation of the independent variable to the dependent variable or the dependent variable   Keywords: Domestic Investment, Foreign Investment and the Economy Indonesia.   Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Investasi Asing dan Investasi Dalam Negeri terhadap Perekonomian Indonesia. Data yang digunakan adalah data time series makro ekonomi Indonesia. Pada tahap selanjudnya, analisis dilakukan dengan menggunakan metode kuantitatif antara lain: Metode Regresi Ordinary Least Square (OLS) dengan model Regresi Berganda (Multiple Regression), dan Koefisien Determinasi (R2).Adapun hasil dari penelitian ini nantinya, dapat dilihat seberapa besar pengaruh variable bebas terhadap variable tidak bebasnya. Dan seberapa besar prosentasi variasi variable bebas terhadap variable terikat atau variable tidak bebasnya. Kata Kunci: Investasi Dalam Negeri, Investasi Luar Negeri dan Perekonomian Indonesia
DAYA TARIK PROFESI AUDIT PADA GENERASI Z Santoso, Stefanie Kristiana; Nainggolan, Tiurma; Tjun Tjun, Lauw; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5187

Abstract

The purpose of this study is to determine the interest of Generation Z students in the auditing profession. A quantitative approach was conducted using a survey method through the distribution of a questionnaire based on Google Forms to undergraduate and postgraduate accounting students at universities in the city of Bandung. The study applied purposive sampling and analyzed the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that financial rewards, motivation, and self-efficacy have a positive influence on students' interest in pursuing an audit profession. These findings provide insights into the factors that may impact Generation Z students' career choices regarding the audit profession in the future. Penelitian ini bertujuan untuk mengetahui minat mahasiswa generasi Z terhadap profesi audit. Pendekatan yang dilakukan melalui metode survei dengan penyebaran kuisioner berbasis google form kepada mahasiswa bidang akuntansi pada Universitas di Kota Bandung. Metode  purposive sampling digunakan dalam pengambilan data, kemudian dianalisa menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan penghargaan keuangan, motivasi, dan efikasi diri positif berpengaruh terhadap minat mahasiswa dalam memilih profesi audit. Temuan ini memberikan wawasan tentang faktor-faktor yang dapat mempengaruhi keputusan karir mahasiswa generasi Z dalam memilih profesi audit di masa depan. 
PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Gultom, Ester Febriana; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5091

Abstract

Tujuan dari penelitian ini adalah untuk menguji dampak beban pajak tangguhan dan perencanaan pajak pada metode manajemen laba. Data yang digunakan merupakan informasi tambahan yang diperoleh dari situs web Bursa Efek Indonesia (BEI). Pendekatan yang dilakukan dalam penelitian ini adalah analisis regresi menggunakan model linier berganda, yang dilakukan dengan menggunakan program SPSS 26. Populasi penelitian ini mencakup bisnis di industri konsumsi primer yang terdaftar di BEI pada tahun 2021–2023. Spesimen yang diambil 139 sampel seluruhnya. Pengumpulan data dilakukan dengan pendekatan Purposive sampling adalah proses pemilihan sampel berdasarkan standar yang telah ditentukan. telah ditentukan sebelumnya. Hasil penelitian menemukan beban pajak tangguhan tidak memengaruhi praktik manajemen pendapatan, sementara persiapan pajak memiliki pengaruh positif terhadap manajemen laba.
PENGARUH LITERASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MEDIASI KESADARAN PAJAK Hadinata, Andre; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5580

Abstract

Taxpayer compliance remains a problem in the Indonesian tax system, despite the increasing trend in annual tax return reporting. This low level of compliance is influenced by several variables, including tax literacy and tax awareness. The focus of this study is to determine the impact of tax literacy on taxpayer compliance, with tax awareness as a mediating factor. This study was conducted using quantitative methods with a descriptive-causal approach. The snowball sampling method was used to draw a sample, with 100 individual taxpayers as respondents. Data collection was conducted through questionnaires using Google Forms, and the data were analyzed using structural equation modeling with the alternative partial least squares method. The results of the study indicate that: (1) Tax literacy increases tax awareness, (2) Tax awareness increases taxpayer compliance, (3) Tax literacy increases individual taxpayer compliance, and (4) This study shows that tax awareness can mediate the effect of tax literacy on individual taxpayer tax compliance. This indicates that tax literacy directly and indirectly influences individual tax compliance. The implications of this study are expected to enable tax authorities to develop effective and sustainable tax education strategies.  Kepatuhan wajib pajak masih menjadi masalah dalam sistem perpajakan di negara Indonesia, meskipun tren pelaporan SPT tahunan terus meningkat. Rendahnya kepatuhan ini dipengaruhi oleh sejumlah variabel, termasuk literasi pajak dan tingkat kesadaran pajak. Fokus studi ini adalah untuk mengetahui dampak literasi pajak pada kepatuhan wajib pajak, dengan kesadaran pajak sebagai faktor mediasi. Studi ini dilakukan dengan menggunakan metode kuantitatif dengan pendekatan deskriptif-kausal. Metode snowball sampling digunakan untuk mengambil sampel, dengan responden sebanyak 100 orang yang merupakan wajib pajak orang pribadi. Pengumpulan data dilakukan melalui penyebaran kuesioner menggunakan google form, dan data dianalisis menggunakan structural equation modelling dengan metode alternatif partial least square. Hasil penelitian menunjukkan bahwa: (1) Literasi pajak meningkatkan kesadaran pajak, (2) Kesadaran pajak meningkatkan kepatuhan wajib pajak, (3) Literasi pajak meningkatkan kepatuhan wajib pajak orang pribadi, dan (4) Studi ini menunjukkan bahwa kesadaran  pajak mampu memediasi efek literasi  pajak pada kepatuhan pajak wajib orang pribadi. Ini menunjukkan  literasi  pajak memengaruhi kepatuhan pajak orang pribadi secara langsung dan tidak langsung. Implikasi dalam penelitian ini diharapkan otoritas pajak dapat membuat strategi edukasi perpajakan yang efektif dan berkelanjutan
FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR Ethelind, Euclea Theda; Nafi, Priscillia Octaviana; Manullang, Agnes Theresia; Tjun Tjun, Lauw; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i2.1413

Abstract

Pentingnya Tanggung Jawab Sosial Perusahaan (CSR) bagi perusahaan semakin meningkat dalam beberapa tahun terakhir. CSR menunjukkan bahwa perusahaan berkomitmen untuk menjalankan bisnisnya secara moral dan bertanggung jawab dengan mempertimbangkan dampaknya terhadap masyarakat dan lingkungan. Perusahaan mempublikasikan laporan CSR untuk menunjukkan komitmennya terhadap CSR. Laporan ini mencakup kegiatan CSR seperti program lingkungan, program sosial, dan praktik tata kelola perusahaan. Saat ini, keberlanjutan bisnis tidak hanya bergantung pada keuntungan finansial, tetapi juga pada dampak sosial dan lingkungan. Oleh karena itu, perusahaan berusaha untuk bertanggung jawab dalam kerangka tata kelola perusahaan, baik dalam pengungkapan maupun keterlibatan dalam isu-isu sosial dan tanggung jawab. Penelitian ini bertujuan untuk mengeksplorasi keberagaman gender pada komite audit dan kualitas audit terkait dengan pengungkapan CSR pada perusahaan-perusahaan dari semua sektor di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2019-2023. Metode penelitian yang digunakan adalah pendekatan kuantitatif, dengan pengambilan sampel purposive berdasarkan beberapa kriteria. Hasil penelitian menunjukkan bahwa keberagaman gender dalam komite audit memiliki dampak signifikan terhadap pengungkapan CSR, sementara kualitas audit tidak memberikan dampak. Keterbatasan penelitian ini mencakup penggunaan data dari satu titik waktu, yang mungkin membatasi generalisasi hasil. Kontribusi penelitian ini diharapkan dapat meningkatkan keberlanjutan sosial perusahaan dengan memperkuat keberagaman dalam kepemimpinan dan mempertimbangkan kualitas audit sebagai bagian dari strategi CSR.
Training on the Creation and Digitalization of Financial Reports for the Success of MSMEs in the Future Hidayat, Vinny Stephanie; Oktavianti, Oktavianti; Angela, Aurora; Tjun, Lauw Tjun; Marpaung, Elyzabet Indrawati; Dewi, Nunik Lestari
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 4 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i4.20815

Abstract

Giving MSMEs sufficient knowledge about the kinds of financial statements they might utilize to support their operations is the aim of this community service. This program also aims to teach MSMEs how to create financial reports and how to use Microsoft Excel to digitize them. On November 5, 2024, this training took place in Jatiendah Village. Case studies and training are the techniques employed in this community service project. Prior to working on comprehensive sample questions for the financial statement preparation process and doing discussion sessions (questions and answers), the speaker first provided information about MSME financial statements. The facilitator remains by the participants' side as they complete the practice questions. After completing this training, it can be said that participants have a sufficient understanding of the different kinds of financial statements, the steps involved in creating financial statements from start to finish, and how to convert manual financial statement recording in books to digital financial statement recording in Microsoft Excel. In summary, this training has been successful in improving participants' comprehension of fundamental accounting principles and the creation and digitization of financial statements. The 10% rise in post test scores above pre test results illustrates this.
Memahami Konsep Dasar Akuntansi Menggunakan Metode ”Role Play”: Studi pada Gereja Kristen Pasundan Indonesia Joni, Joni; Tjun, Lauw Tjun; Marpaung, Elyzabet Indrawati; Setiana, Sinta; Natalia, Maria; Eddy, Endah Purnama Sari; Alamsyah, Andea; Sie, Inri Imelix; Gultom, Putriyani
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 9, No 1 (2026): Januari 2026
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v9i1.6231

Abstract

Financial management in non-profit organizations, including churches, plays a strategic role in ensuring transparency, accountability, and sustainability of services. The Pasundan Christian Church (GKP) has established the Interpretation of Financial Accounting Standards (ISAK) 335 as the primary guideline for preparing financial reports. However, initial implementation has shown significant obstacles, particularly related to limited understanding of accounting. The need for the GKP Synod administrators to provide a sound understanding of accounting concepts and practices within the synod environment prompted the implementation of community service in the form of accounting training. The objective of this activity was to provide a proper understanding of basic accounting concepts through the Role Play (RPL) method for GKP treasurers and finance secretariat staff. This Community Service (PkM) activity successfully improved understanding of basic accounting concepts through the application of the RPL method. These findings demonstrate that the RPL method is effective in improving accounting understanding, especially for participants with limited prior knowledge. The success of this training supports the GKP's need to implement a digital accounting system in accordance with ISAK 335, as improved accounting understanding among treasurers will simplify the recording process and produce more accurate and credible financial reports.
Pengaruh Leverage, Likuiditas dan Ukuran Perusahaan Sebagai Variabel Moderasi Terhadap Kualitas Laba. Elyzabet Indrawati Marpaung
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 1 No. 1 (2019): Maret 2019
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v1i1.1524

Abstract

Tujuan dari peneltian ini adalah untuk menentukan pengaruh leverage, likuiditas, ukuran perusahaan terhadap kualitas laba dan ingin menguji ukuran perusahaan sebagai variabel moderasi pada pengaruh leverage dan likuiditas pada kualitas laba. Populasi adalah perusahaan pertambangan yang tercatat di Bursa Efek Indonesia periode 2014-2016. Sampel adalah perusahaan yang diambil dari populasi menggunakan simple random sampling. Metode analisis data yang digunakan adalah model regresi. Hasil penelitian menunjukkan bahwa leverage dan likuiditas memiliki pengaruh negatif terhadap kualitas laba. Kualitas laba dapat memoderasi pengaruh leverage dan likuiditas terhadap kualitas laba. Kata Kunci : Kualitas Laba, Leverage, Likuiditas, Ukuran Perusahaan
Board Governance and Underpricing: Evidence From Five Capital Markets in Southeast Asia Valeria, Valeria; Marpaung, Elyzabet Indrawati; Hadianto, Bram
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.80983

Abstract

This study examines and analyzes the board governance factors associated with the underpricing of companies issuing stocks in the capital market initially. The factors considered are the size of the supervisory board, gender-based board diversity, and the size of the audit committee. The population comprises underpricing corporations in the capital markets of Indonesia, Malaysia, Singapore, Thailand, and the Philippines between 2018 and 2022, sampled using a stratified random sampling technique. Furthermore, 208 companies are employed as samples, based on the calculation of the Isaac and Michael formula. Then, the regression model is used to analyze the data. As a result, this study reveals that the greater the size of the supervisory board and the audit committee, the less underpricing, and the greater the representation of women on the supervisory board, the greater the underpricing. Reinforced by these findings, this study recommends that firms have numerous supervisory boards, comprising seven to twelve people, a high ratio of male supervisory board members, and more audit committee members to mitigate underpricing, which is a non-optimal effort to raise new capital from the initial public offering. As a novelty, this study utilizes companies from five capital markets in Southeast Asia; therefore, the generalizability of this study can be more extensive than that of employing a single capital market.
Co-Authors Alamsyah, Andea Aurora Angela Bram Hadianto Christine Dwi Karya Susilawati Dwistia , Reynald Emmanuel Eddy, Endah Purnama Sari Enrico Goiyardi Erna Erna Ethelind, Euclea Theda Graciella Odilia Hendrawan Gultom, Ester Febriana Gultom, Putriyani Gunawan, Samuel Octavianus Hadinata, Andre Hanny Hanny Herman Kambono Ita Salsalina Lingga Johanes, Kristallisya Alexandra Joni Joni Lauw Tjun Tjun Lidya Agustina Lidya Agustina Manullang, Agnes Theresia Maria Natalia, Maria Mega Fatimah Rosana Nafi, Priscillia Octaviana Nainggolan, Tiurma Nunik Lestari Dewi Oktavianti Oktavianti Prayogo, Enny Rapina . Santoso, Stefanie Kristiana SETIN, SETIN Sie, Inri Imelix Sinta Setiana Surifran, Vicky Putra Thedya, Ranesya Tjahyadi, Levina Tjun , Lauw Tjun Valeria, Valeria Vinny Stephanie Hidayat Widjaja, Kanisius Kevin Wijaya, Anggela - Yenni Carolina