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All Journal Jurnal Akuntansi Indonesia Nominal: Barometer Riset Akuntansi dan Manajemen Dinamika Akuntansi Keuangan dan Perbankan Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Dinamika Akuntansi Abdimas Jurnal Penelitian Ekonomi dan Bisnis AKSES: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Terpadu Accounting Analysis Journal Economic Education Analysis Journal Jurnal Kajian Akuntansi IJIE (Indonesian Journal of Informatics Education) Jurnal RAK (Riset Akuntansi Keuangan) J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan STATERA: Jurnal Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal Pengabdian Masyarakat Indonesia Indonesian Journal of Devotion and Empowerment (IJDE) D'edukasi: Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat MATRIX : JURNAL MANAJEMEN TEKNOLOGI DAN INFORMATIKA NUSANTARA: Jurnal Pengabdian Kepada Masyarakat JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Dinamika Akuntansi Jurnal Akuntansi "Indonesian Journal of Devotion and Empowerment (IJDE) "
Trisni Suryarini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Accounting Analysis Journal

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The Effect of Procedural Justice and Trust on Tax Authorities on Taxpayer Compliance Through Personal Norms As An Intervening Variable Khafidhoh, Qonitatun; Suryarini, Trisni
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.12355

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keadilan procedural terhadap kepatuhan wajib pajak serta peran dari norma personal sebagai variabel intervening dan kepercayaan terhadap otoritas pajak sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan data diperoleh dari kuesioner dengan teknik Proportional Random Sampling. Responden dalam penelitian ini adalah WPOP yang berkerja sebagai pengusaha aneka industry, pegawai negeri sipil (PNS) dan karyawan swasta. Sampel yang digunakan sebanyak 400 WPOP. Metode analisis dalam penelitian ini adalah regresi. Hasil penelitian ini menunjukan bahwa pengaruh keadilan prosedural, norma personal dan kepercayaan terhadap otoritas pajak berpengaruh signifikan terhadap kepatuhan wajib pajak. Demikian juga untuk variabel intervening pada penelitian ini yaitu norma personal adanya pengaruh langsung dan tidak langsung dari keadilan prosedural terhadap kepatuhan wajib pajak. Akan tetapi untuk variabel moderating pada penelitian ini yaitu kepercayaan terhadap otoritas pajak berpengaruh tidak signifikan dan tidak dapat memoderasi hubungan antara keadilan prosedural terhadap kepatuhan wajib pajak. This research aims to analyze procedural fairness on taxpayer’s compliance and role of personal norm as intervening variable and trust in tax authorities as moderasi variable. This research uses where the data obtained from the quesioner with Proportional Random Sampling technique. Respondent in this research is WPOP who get job as entrepreneur various industry, civil public servant (PNS) and swasta's employee. The Sample is use as much 400 WPOP. the method in this research is regression. The Result research indicate the effect of procedural fairness, personal norm and trusts in tax authorities the effect significant on taxpayer’s compliance. Such as for intervening variable in this research is personal norm the effect direct and indirect from procedural fairness on taxpayer’s compliance. But will for moderating variable in this research is trust on taxpayer’s compliance the effect insignifcant and immoderation the correlation between procedural fairness on taxpayer;s compliance.
Empirical Study of Public Accounting Firm Changes on The Company after The Emergence of The Public Accounting Firm Regulatory Liability Rokhmatun, Rizka Nur; Suryarini, Trisni
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.14576

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pergantian manajemen, financial distress, opini going concern dan profitabilitas terhadap pergantian Kantor Akuntan Publik (KAP). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2014 yang terdiri dari 90 perusahaan. teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan sampel sebanyak 28 perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian menunjukkan bahwa variabel pergantian manajemen, financial distress, opini going concern dan profitabilitas secara simultan berpengaruh terhadap pergantian KAP. Sementara itu, variabel pergantian manajemen, financial distress, opini going concern secara parsial berpengaruh terhadap pergantian KAP, variabel profitabilitas tidak berpengaruh secara parsial terhadap pergantian KAP. The purpose of this research are to analyze the influence of management exchange, financial distress, going concern opinion and profitability toward auditor switching. The population in this research are the manufacturing companies listed in Indonesia stock Exchange for year of 2011-2014 which consist of 90 companies. The sampling technique is a purposive sampling method which results for 28 samples. The data analysis method uses descriptive statistic analysis and logistic regression analysis. The result of this study shows that following variables management exchange, financial distress, going concern opinion, and profitability affect simultaneously toward auditor switching. On the other hand, management exchange, financial distress, going concern opinion affect partially toward auditor switching, but profitability don’t affect partially toward auditor switching.
Factors Affecting Tax Avoidance on Manufacturing Companies Listed on IDX Falistiani Putri, Tiara Riza; Suryarini, Trisni
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18198

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, kompensasi rugi fiskal, profitability, leverage, kepemilikan institusional, dan ukuran perusahaan terhadap tax avoidance. Populasi dalam penelitian ini adalah 121 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling, sehingga diperoleh sampel akhir sebanyak 33 perusahaan manufaktur atau sebanyak 165 unit analisis. Analisis data menggunakan analisis regresi data panel dengan Eviews 9.0. Hasil penelitian ini menunjukkan bahwa secara parsial corporate social responsibility, kompensasi rugi fiskal, dan profitability berpengaruh negatif terhadap tax avoidance, ukuran perusahaan berpengaruh positif terhadap tax avoidance, sedangkan leverage dan kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Berdasarkan hasil penelitian dapat disimpulkan bahwa hanya ukuran perusahaan yang mampu meningkatkan praktik tax avoidance. The purpose of this research is to analyze the effect of corporate social responsibility, fiscal loss compensation, profitability, leverage, institutional ownership, and firm size on tax avoidance. The population of this research are 121 manufacturing company listed in the Indonesia Stock Exchange during 2011-2015. The technique used in sampling is purposive sampling, so that the final sample are 33 manufacturing companies or 165 unit analysis. Research data analysis using panel data regression analysis with Eviews 9.0.. The results of this research show that partially corporate social responsibility fiscal loss compensation, and profitability have negative impact on tax avoidance, firm size has positive impact on tax avoidance, while leverage, and institutional ownership does not have impact on tax avoidance. Based on the research result can be conclude that the factors that can improve the practice of tax avoidance is firm size, where the large of firm size will also increasingly complex of firm’s transaction so that it may cause a variety of loopholes to minimize corporate tax expense.
The Effect of Leverage and Liquidity on Cash Dividend Policy with Profitability as Moderator Moderating Nurchaqiqi, Rozi; Suryarini, Trisni
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18631

Abstract

This study aims to determine the effect of leverage and liquidity on cash dividend policy with profitability as a moderating variable. The population of this study is 59 real estate, property and building construction companies which is listed in Indonesian Stock Exchange (IDX) during the year 2013-2015. Selection data of sample by using purposive sampling obtained sample of 23 companies and the unit analyze are 69. Data collection method used in this research is documentation. Methods of data analysis used descriptive statistical analysis and regression moderation with the test of absolute difference value. The results show that leverage and liquidity have positive significant effect on cash dividend policy. Profitability does not moderate the effect of leverage on cash dividend policy, but profitability can moderates the effect of liquidity on cash dividend policy. Based on the result of this study, it can be concluded that cash dividend policy is influenced by leverage and liquidity. Profitability does not moderate the effect of leverage on cash dividend policy but profitability can moderates the effect of liquidity on cash dividend policy.
The Analysis of Audit Quality Affected by Auditor’s Individual Factor and Moderated by Pressure of Audit Time Budget Arrizqy, Ivan Zidny; Suryarini, Trisni
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.19430

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh faktor individu auditor yang terdiri dari kompentensi, independensi, etika dan pengalaman auditor terhadap kualitas audit serta menganalisis faktor moderasi dari tekanan anggaran waktu audit. Populasi dalam penelitian yang digunakan adalah seluruh akuntan publik yang ada di Kantor Akuntan PublikKota Semarang yang terdaftar di direktori IAPI. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling. Hasil Penelitian menunjukan bahwa ada pengaruh yang signifikan secara simultan antara kompetensi, independensi, etika dan pengalaman kerja auditor terhadap kualitas audit. Secara parsial kompetensi, independensi, etika auditor berpengaruh signifikan positif terhadap kualitas audit. Pengalaman auditor berpengaruh negatifsignifikan terhadap kualitas audit. Secara parsial tidak terdapat pengaruh moderasi tekanan anggaran waktu pada pengaruh kompetensi, independensi, etika dan pengalamana uditor terhadap kualitas audit The purpose of this study is to analyze the influence of individual factors auditors consist of competence, independence, ethics and experience of auditors on audit quality and to analyzemoderation factors of time budget pressure. The population of the study is all certified public accountant in Public Accounting Firm in Semarang. Samples are taken by using purposive sampling technique. The result shows that there is significant influence simultaneously of competence, independence, ethics and auditor’s experience on audit quality. Partially, competence, independence, auditor ethics have positive significant effect on audit quality.Auditor experience has significant negative effect on audit quality. Partially, there isno influence of time budget pressure moderation on the influence of competence, independence, ethics and auditor’s experience toward audit quality.
The Effect Of Corporate Governance and the Quality of CSR to Tax Avoidation Apriliyana, Nining -; Suryarini, Trisni
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.20052

Abstract

The purpose of this research was to analyse the effect of Corporate Governance and Corporate Social Responsibility Quality on tax avoidance. The population used in this research was 150 manufacturing company listed in the Indonesia Stock Exchange during 2013-2015. The technique used for get sampling is purposive sampling, with the resulting in a final sample of 29 manufacturing companies. The analytical tools used to test the hypothesis are descriptive statistical analysis and multiple regression analysis were processed with IBM SPSS 21. The result of this research of institutional ownership and CSR quality have no effect on companies tax avoidance. Nevertheless, an executive compensation has a positive effect on companies tax avoidance. The background in accounting or financial expertise of audit committee negatively affects tax avoidance in the manufacturing company during 2013-2015. The conclusions of this study is that executive compensation and background accounting or financial expertise of audit committee can significantly influence in tax avoidance decisions. Meanwhile, institutional ownership and CSR quality have no significant effect in tax avoidance decisions on manufacturing companies listed on Indonesia Stock Exchange during 2013-2015.
Transfer Pricing of Manufacturing Companies in Indonesia Hikmatin, Rohmah; Suryarini, Trisni
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.27706

Abstract

This study aims to analyze the effect of the variables of Tax, Mechanism of Bonuses, Foreign Ownership, and Company Size on Transfer Pricing Transactions in manufacturing companies. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2014-2016. The samples were selected using purposive sampling method and obtained 20 companies or 60 units of analysis which were the object of observation. The technique of data analysis in this research is Partial Regression Analysis with the help of software SmartPLS version 3.0. The results of this study indicate that foreign ownership has a significant affects on transfer pricing transaction. Tax variables, bonus mechanisms, and company size have no significant effect on transfer pricing transactions. As many as four hypotheses submitted only one received, namely foreign ownership has a significant effect on transfer pricing transaction. The conclusions in this study indicate that the higher foreign ownership will affect the transfer pricing transaction. The higher the value of the tax variable, the bonus mechanism, and the size of company does not affect the transfer pricing transaction with the manufacturing companies.
The Effect of Tax Minimization and Exchange Rate on Transfer Pricing Decisions with Leverage as Moderating Devi, Diah Kumala; Suryarini, Trisni
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.36469

Abstract

The aims of this research are to analyze and to find empirical evidence about the effect of tax minimization and exchange rate on company decision of transfer pricing with leverage as moderating variable. The population of this research was mining companies which listed in Indonesia Stock Exchange (IDX) over the period 2013 to 2018 from 45 companies. The sampling technique used purposive sampling. Eighteen companies were selected with 65 units analysis were obtained. In addition, data was analyzed using descriptive statistics and inferential statistics using Moderated Regression Analysis (MRA). The data was processed by IBM SPSS Statistics 21 software. The results show that tax minimization and exchange rate have positive and significant effect on transfer pricing. Leverage does not moderate the effect of tax minimization on transfer pricing but leverage significantly moderate the effect of exchange rate on transfer pricing. The conclusion of this research is transfer pricing decision will be higher when tax minimization and exchange rate be higher, but leverage can moderate the effect of exchange rate to transfer pricing.
The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness Pratama, Indriyani; Suryarini, Trisni
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42687

Abstract

The study aimed to analyze the effect of capital intensity, inventory intensity, and profitability on tax aggressiveness with a board of independent commissioners as a moderating variable. Property and real estate companies listed on the Indonesia Stock Exchange in 2014-2018 were the population in this study. Sampling in this study used a purposive sampling technique. The sample selection in this study used a purposive sampling technique so that there were 24 companies with 120 analysis units. The method of analysis used in this study was the panel data regression method using the Eviews 9 application program. The results showed that capital intensity and inventory intensity partially do not have a significant effect on tax aggressiveness, while profitability partially has a significant positive effect on tax aggressiveness. The board of Independent commissioners is not able to moderate the effect of capital intensity, inventory intensity, and profitability on tax aggressiveness. The conclusion of this study is only profitability which has a significant effect on corporate tax aggressiveness, so it is proven that the more profit the company receives will trigger the company to take tax aggressiveness. Keywords: Tax Aggressiveness; Capital Intensity; Inventory Intensity; Profitability; Independent Board of Commissioners
The Effect of CSR Disclosure, Firm Size, Capital Intensity, and Inventory Intensity on Tax Aggressiveness Rahayu, Silvia; Suryarini, Trisni
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51446

Abstract

The purpose of this study was to analyze the effect of CSR disclosure, firm size, capital intensity, and inventory intensity on tax aggressiveness. This study uses a population of 63 companies in the basic and chemical industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2015-2018. The sampling technique in this study was the purposive sampling method, resulting in a final sample of 29 companies with 89 units of analysis after deducting 27 outlier data. This research uses descriptive statistical analysis method and inferential statistical analysis, namely multiple regression analysis. The results showed that partially CSR disclosure has a positive and significant effect on tax aggressiveness. Meanwhile, firm size, capital intensity, and inventory intensity do not affect tax aggressiveness. Simultaneously, all dependent variables affect tax aggressiveness. It can be concluded that CSR disclosure can determine the level of tax aggressiveness by the company. This means that the higher the CSR disclosure made by the company, the higher the level of tax aggressiveness carried out by the company. Keywords: CSR Disclosure; Firm Size; Capital Intensity; Inventory Intensity; Tax Aggressiveness
Co-Authors - Kusmuriyanto A.A. Ketut Agung Cahyawan W Adi Nugroho Agung Yulianto Agung Yulianto Agus Wahyudin Ain Hajawiyah Ain Hajawiyah Akmal, M Andhina Putri Keriyanti Andrean, Toni Angelica Vidda Andariesta Anna Kania Widiatami Antonius Supriyadi Antonius Supriyadi Apriliyana, Nining - Apriliyana, Nining - Arrizqy, Ivan Zidny Arrizqy, Ivan Zidny Atik Ul Mussanadah Audrye, Winda Badingatus Solikhah Bhudiyanti, Khopifa Candra Dwi Setyaningrum, Candra Dwi Desy Wahyu Priyanti Devi, Diah Kumala Dhini Suryandari, Dhini Ekaviana, Dessy Ema Aulia Erwanti Etty Gurendrawati Evi Jayanti Fachry Abda El Rahman Falistiani Putri, Tiara Riza Falistiani Putri, Tiara Riza Fian Tri Rohmah Hasan Mukhibad Hera Khairunnisa Hikmatin, Rohmah I Gusti Ketut Agung Ulupui Ida Maftukhah Iis Ernawati, Iis Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indra Tri Wahyuni Islamiatun, Monita Bayu Jati, Kuat Waluyo Kayati, I N Kayati, Ima Nur Khafidhoh, Qonitatun Khafidhoh, Qonitatun Kiswanto Kiswanto Linda Agustina Magdalena Nany Maharamya Karuna Anggani Maylia Pramono Sari Melisa Dwi Kirnanda Muhammad Syamsuddin Muhammad Syamsuddin Nur Anita Nur Anita Nurchaqiqi, Rozi Prabowo Yudo Jayanto Pratama, Indriyani Pratista, Ardhana Reswari Hasna Priyanti, Desy Wahyu Purwoko, Agus Rahayu Dinassari Rahayu, Rita Rahayu, Silvia Retnoningrum Hidayah Riza Alhusna Nursheha, Riza Alhusna Rizkyana, Fitrarena Widhi Rohmah, Fian Tri Rokhmatun, Rizka Nur Rokhmatun, Rizka Nur S Sukirman Setyaningrum, Candra Dwi Shova Shovuro Shovuro, Shova Siti Lailatul Hidayah Siti Munawaroh Sri Mulyani Sukirman Sukirman Supriyadi, Antonius Tauhida, Tihana Tyan Zahrotuddinia Trisni Wulandari Veronika Trisni Wulandari Veronika Uswatun Khasanah Veronika, Trisni Wulandari Vincent Bastian Tertio Sayudha Yahya Nur Ifriza Zahid, Anwar Zakaria, Adam Zhafira Nilnamuna, Afifah Zulaikah, Marina