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All Journal AKUNTABILITAS Jurnal EMT KITA Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) JRA: Jurnal Riset Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Wacana Ekonomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Community Service and Empowerment Journal (IComSE) Journal of Economics and Business UBS Quantitative Economics and Management Studies International Journal of Business, Economics, and Social Development Jurnal Abdimas Bina Bangsa Educoretax Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Bisnis, Ekonomi, dan Sains Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya JAKPI Journal of Accounting and Finance Management (JAFM) Eduvest - Journal of Universal Studies Jurnal Ilmiah Akuntansi dan Keuangan
Yuniarti, Rita
Universitas Widyatama
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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The influence of tax burden, foreign ownership and company size on transfer pricing in securities companies listed on the Indonesian Stock Exchange 2019–2022 Ahdiana, Aviv Nur; Yuniarti, Rita
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1224

Abstract

This study aims to investigate the impact of tax burden, foreign ownership, and company size on transfer pricing among securities firms listed on the Indonesia Stock Exchange during 2019–2022. The independent variables analyzed include tax burden, foreign ownership, and company size, with transfer pricing as the dependent variable. Logistic regression was employed for hypothesis testing using SPSS (version 26). The quantitative-descriptive data in this study were derived from documentation and analyzed through a logistic regression model. The study population comprises all financial statements of securities firms from 2019–2022. Purposive sampling, based on complete financial report publications from this period and excluding firms with losses, resulted in a sample of 52 samples. Findings reveal a negative association between tax and transfer pricing, a negative relationship between foreign ownership and transfer pricing, while company size showed no effect on transfer pricing.
The Influence of Competency, Independence, Professional Skepticism on Fraud Detection on Financial Statements in The Regional Government of West Java Province Tarimushela, Gusti Bara; Tri Tani, Emilia; Yuniarti, Rita
Eduvest - Journal of Universal Studies Vol. 4 No. 5 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i5.1259

Abstract

The research aims to determine the influence of competence, independence and skepticism on fraud detection. The research method used was explanatory research, the research population was active auditors/examiners at the BPK RI Representative of West Java Province with a sample size of 80 people. The analysis used uses multiple linear regression tests, coefficient of determination tests and hypothesis tests. The research results show that examiner competency influences fraud detection in local government financial reports which shows that the examiner has good competence. The independence of examiners influences fraud detection in regional government financial reports. This shows that the independence of auditors at BPK RI West Java Province Representative is considered good but needs to be improved to be better. The professional skepticism of auditors in conducting audits influences fraud detection in regional government financial reports which are assessed. Good, although it still needs to be improved to be better.
Edukasi Penghitungan Harga Pokok Bagi UMKM Untuk Mendukung Kemadirian Ekonomi Silviana, Silviana; Yuniarti, Rita; Fadjar, Ahmad; Nuryaman, Nuryaman
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 2 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i2.3171

Abstract

Latar belakang penelitian ini adalah kurangnya pengetahuan pelaku UMKM dalam menghitung harga pokok produksi (HPP), yang berdampak pada ketidakakuratan penentuan harga jual dan daya saing produk. Hal ini menjadi tantangan bagi perguruan tinggi untuk memberikan solusi melalui pengabdian masyarakat. Tujuan penelitian adalah meningkatkan pemahaman pelaku UMKM, khususnya perempuan di Jawa Barat, tentang perhitungan HPP agar mereka dapat menentukan harga jual yang kompetitif. Metode yang digunakan adalah workshop kombinasi diskusi teori dan pelatihan praktis, mencakup penyampaian materi elemen HPP (biaya bahan baku, tenaga kerja langsung, dan overhead) serta pendampingan perhitungan sesuai konteks usaha peserta. Hasil penelitian menunjukkan peningkatan signifikan dalam pengetahuan peserta terkait perhitungan HPP, dengan antusiasme tinggi selama pelaksanaan kegiatan. Implikasi penelitian ini adalah perlunya pendampingan berkelanjutan untuk memperkuat kapasitas UMKM, tidak hanya dalam perhitungan HPP tetapi juga aspek akuntansi lainnya seperti pembukuan sederhana. Kegiatan ini juga mendukung Tujuan Pembangunan Berkelanjutan (SDGs) terkait pertumbuhan ekonomi inklusif dan pemberdayaan perempuan.
Pengaruh Karakteristik Perusahaan, Karakteristik Dewan Komisaris, Dan Reputasi Auditor Terhadap Pengungkapan Manajemen Yuniarti, Rita; Yogi Sari, Oktora
Akuntabilitas Vol. 17 No. 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.44614

Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakteristik perusahaan, karakteristik dewan komisaris dan reputasi auditor terhadap pengungkapan manajemen. Objek dalam penelitian ini adalah laporan tahunan dari perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022 dengan jumlah 32 perusahaan. Analisa data yang digunakan adalah regresi data panel dengan bantuan software eviews. Hasil penelitian menunjukan karakteristik perusahaan dan reputasi auditor berpengaruh signifikan terhadap pengungkapan manajemen risiko sedangkan karakteristik dewan komisaris tidak signifikan berpengaruh terhadap pengungkapan manajemen risiko.
PENGARUH LOCUS OF CONTROL, SKEPTISISME PROFESIONAL, DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS AUDIT Iza Afidati, Novi; Yuniarti, Rita
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4156

Abstract

This study aims to analyze the influence of locus control, professional skepticism, and emotional intelligence on Audit Quality (an empirical study at Public Accounting Firms in the Bandung area). This research uses primary data and employs a questionnaire for data collection. The sampling technique used is purposive sampling, involving 67 auditors from 21 Public Accounting Firms. The data collection method is a survey by directly distributing questionnaires to respondents, and the analysis method uses multiple linear regression analysis. The results of this study indicate that locus of control, professional skepticism, and emotional intelligence have a significant effect on audit quality.
Pengaruh kompetensi auditor dan beban kerja Terhadap kemampuan auditor dalam mendeteksi Kecurangan Dengan skeptisme profesional Sebagai Variabel Intervening Studi Empiris Pada Kantor Akuntan Publik Di Kota Bandung Ramadhan, Eka Falah; Yuniarti, Rita
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 5 No 1 (2026): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jppisb.v5i1.2354

Abstract

This study aims to determine whether workload and auditor competence both partially and simultaneously influence the auditor's ability to detect fraud through professional skepticism among external auditors working at Public Accounting Firms (KAP) in Bandung. The factors examined in this study include workload and competence as independent variables, professional skepticism as the intervening variable, and the auditor's ability to detect fraud as the dependent variable.The population for this study consists of all auditors at KAPs operating in Bandung; however, only 26 firms agreed to participate. While questionnaires were distributed to all active auditors, only 185 were fully completed and eligible for use. The sampling technique employed was non-probability sampling using the accidental sampling method. Data analysis was performed via multiple linear regression using SPSS 27.The results indicate that auditors with a high workload tend to experience a decrease in professional skepticism, which subsequently leads to a decline in their ability to detect fraud. Conversely, auditors with high competence tend to possess high professional skepticism, where such skepticism increases their level of awareness when encountering symptoms of fraud.
PELATIHAN PEMBUATAN LAPORAN KEUANGAN BAGI UMKM KALAPA INDUNG Silviana; Yuniarti, Rita; Fadjar, Achmad; Nuryaman; Baharuddin, Aswina; Anggrayni, Vita
Indonesian Community Service and Empowerment Journal (IComSE) Vol. 7 No. 1 (2026): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v7i1.18990

Abstract

Small and Medium Enterprises (SMEs) face challenges in determining the profits from their business activities. SMEs under the coordination of Kalapa Indung (West Java Women School)  face the same issues. The separation of household accounting from business accounting has not been made, making it difficult to determine business profits. The aim of the community service activity conducted by the Faculty of Postgraduate School, MAKSI-UTAMA program, is to assist SME actors in understanding simple accounting, understanding accounts, elements of financial statements, and bookkeeping. The community service program involves MAKSI students to assist in the preparation of simple financial statements for SMEs. Preparations for the community service program have been made through Focus Group Discussions (FGD) among cluster members and the committee, also involving the coordinator of SMEs Kalapa Indung as a partner. The community service activities have been carried out in person, with presentations, discussions, and mentoring that engage the enthusiasm of the participants. The results of the PKM activities indicate that in resolving case studies related to bookkeeping, MSME actors are not capable of preparing financial statements (balance sheets and income statements). Thus, it is hoped that the knowledge acquired by MSME actors can be implemented in MSME business activities, enabling them to manage their finances more effectively.
AUDIT DELAY IN FOOD AND BEVERAGE FIRMS: SIZE, PROFITABILITY, AND AUDITOR REPUTATION Yuniarti, Rita
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6922

Abstract

Audit delay refers to the time lag in the issuance of audited financial statements, which can reduce the relevance of information for users. This study examines the effect of firm size, return on assets (ROA), and audit firm reputation on audit delay in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange during 2019–2023. A quantitative approach with a causal design was applied. Using purposive sampling, 26 companies were selected from a population of 30 firms, resulting in 130 observations. Data were analyzed using SPSS version 27. The findings show that ROA has a negative and significant effect on audit delay, indicating that more profitable companies tend to complete audits faster. In contrast, firm size and audit firm reputation do not significantly influence audit delay. These results suggest that audit timeliness is driven more by financial performance than by company scale or auditor affiliation. This study provides empirical evidence on audit delay determinants and offers insights for management, auditors, investors, and regulators to improve the timeliness of audited financial reporting.
THE PRESENCE OF ROA AS A MODERATING VARIABLE IN THE EFFECT OF FOREIGN OWNERSHIP AND TRANSFER PRICING ON TAX AVOIDANCE Muhammad Anwar Shubhan; Rita Yuniarti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1386

Abstract

Developing countries such as Indonesia are in dire need of state revenue to cover government expenditures in building infrastructure. Tax revenue in Indonesia is still considered not running optimally. This is because Indonesia's tax ratio is still relatively low, not reaching the standard level of tax ratio that should be for developing countries. Tax revenue is considered less than optimal due to cases of tax avoidance from business actions that take advantage of the loopholes in applicable tax regulations. This research aims to find out the influence of foreign ownership and transfer pricing on tax avoidance with ROA as a moderating variable using quantitative descriptive research methods. Statistical testing was carried out using panel data regression analysis with the help of Eviews software. The results of the study can be concluded that foreign ownership has no effect on tax avoidance, transfer pricing has an affects on tax avoidance, ROA is unable to moderate foreign ownership on tax avoidance, and ROA unable to moderate transfer pricing on tax avoidance
Co-Authors Achmad Fadjar Adhitya Adhitya Ahdiana, Aviv Nur Ahmad Fadjar Ait Novatiani Anggraeni, Wilis Anggrayni, Vita Annisha Annisha Annisha, Zakiah Aziz, Taufiqul Bachtiar Asikin Baharuddin, Aswina Bahiyyah, Khariidatul Barkah, Taufik Dania Kemala Sari Diana Sari Dini Rahayu Fadjar, Achmad Fadjar, Ahmad Fillah, Gedizza Gedizza Fillah Herlina, Risye Ayuliawati Irma Suryani Iza Afidati, Novi Khariidatul Bahiyyah Kurniatin, Esti Letty Risanli, Vio Luqman, Silviana Muhammad Anwar Shubhan Muhammad Syahrudin Muziardy, Edy Nuryaman Nuryaman Nuryaman Onyskow, Geraldina Antonia Rahmanda, Fatma Rahmi, Supia Ramadhan, Eka Falah Robertus Ary Novianto Rusmawan, Wedi Safitri, Julia Sahrul Sahrul Sari, Oktora Yogi Silviana silviana . Silviana Silviana Sopandi Sopandi Tarimushela, Gusti Bara Tri Tani, Emilia Trisna, Harry Tubagus Ismail Wahyu Panji Nugrahani Wedi Rusmawan Yogi Sari, Oktora Zakiah Annisha