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All Journal Jurnal Reviu Akuntansi dan Keuangan Media Riset Akuntansi Jurnal Bisnis dan Manajemen Jurnal Akuntansi dan Perpajakan Jurnal Akuntansi Aktual Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Petra International journal of Business Studies (IJBS) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Journal of Research on Business and Tourism Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Penelitian Journal of Comprehensive Science Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Return : Study of Management, Economic and Bussines JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Journal of Public and Business Accounting Moneter : Jurnal Keuangan dan Perbankan IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ar Ro'is Mandalika (Armada)
Retna Safriliana
Department Of Accounting, Faculty Of Economics And Business, University Of Merdeka Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING Gustiana, Kharisma Yogi; Safriliana, Retna; Subiyantoro, Edi
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1448

Abstract

This study aims to examine the effect of firm size, leverage, and profitability on tax avoidance, with independent commissioners as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The research method used is a quantitative approach with purposive sampling, resulting in 98 companies or 294 observations. Data were analyzed using Moderated Regression Analysis (MRA). The results show that firm size and profitability have a negative effect on tax avoidance, while leverage has a positive effect. Independent commissioners are proven to moderate the effect of firm size and leverage on tax avoidance, but not the effect of profitability. This study contributes to strengthening corporate governance in minimizing tax avoidance practices in the financial sector.Keywords:Tax Avoidance, Firm Size, Leverage, Profitability, Independent Commisioners
Dampak Good Governance Dalam Pengelolaan Keuangan Di Kantor Kepolisian Resort Blitar Setyawan, Bagus; Safriliana, Retna; Zuhroh, Diana
Journal of Comprehensive Science Vol. 2 No. 8 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i8.477

Abstract

Good Government Governance merupakan tuntutan yang harus dipenuhi oleh sektor pemerintah. Upaya pemerintah untuk memberikan pelayanan kepada masyarakat di tampilan dalam pencapaian kinerja sebagaimana komitmen yang telah ditetapkan. Melalui perbaikan kinerja, pemerintah dapat melakukan komunikasi dua arah dengan rakyatnya dalam rangka mencari titik temu pemecahan (Ria et al., 2021). Dalam menciptakan Good Governance memerlukan komponen yang mampu mewujudkan tata cara pengelolan keuangan yang baik dalam mewujudkan Good Governance pada birokrasi kepolisian di kawasan Polres Blitar dan yang menjadi fokus dalam penelitian ini mengenai Transparansi, Akuntabilitas, Efektifitas dan Efisiensi dalam pengolaan keuangan untuk mencapai Good Governence di wilayah Kepolisian Resort Polres Blitar. Dalam menciptakan Good Governance maka perlu adanya penelitian mengenai “Dampak Good Governance dalam Pengelolaan Keuangan di Kantor Kepolisian Resort Blitar”. Perumusan masalah dalam penelitian ini yaitu: Bagaimana pengaruh Transparansi, akuntabilitas, efektifitas dan efisiensi secara parsial terhadap pengelolaan keuangan di Polres Blitar? Dan yang menjadi tujuan penelitian ini Untuk menganalisis pengaruh Transparansi, akuntabilitas, Efektifitas dan efesiensi secara parsial terhadap Pengelolaan Keuangan di Polres Blitar. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis linier berganda dan diolah menggunakan software SPSS statistic 25. Dari hasil peneltian menunjukan bahwa variabel transparansi berpengaruh terhadap pengelolaan keuangan, akuntabilitas berpengaruh terhadap pengelolaan keuangan, efektifitas berpengaruh terhadap pengelolaan keuangan, efisiensi berpengaruh terhadap pengelolaan keuangan.
Sosialisasi Perpajakan: Membangun Jembatan antara Kesadaran dan Pengetahuan Pajak Menuju Kepatuhan Pajak Bumi dan Bangunan Ismau, Daymiliana Astrivani; Safriliana, Retna; Parawiyati, Parawiyati
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.10

Abstract

Data on the realization of Land and Building Tax revenue in Niukbaun Village has not met the target set by the Regional Revenue Agency Office of Kupang Regency from 2019 to 2022. This research aims to evaluate the role of tax socialization as a moderator of the relationship between tax awareness and knowledge and taxpayer compliance. In this research the author used a research design with a quantitative approach. The location of this research was carried out in Niukbaun Village, West Amarasi District, Kupang Regency, East Nusa Tenggara. Respondents in the research were all people who paid PBB in Niukbaun Village, West Amarasi District, Kupang Regency, totaling 1,373 taxpayers. Data processing uses SPSS. The research results show that the tax socialization variable moderates tax awareness on tax compliance and tax knowledge on tax compliance. The implications of this empirical evidence indicate that the tax socialization program carried out is able to encourage tax compliance so that this program can be implemented continuously.
Pentagon Fraud Analysis of Fraud Financial Statement Actions: The Role of Family Ownership as Moderation Variable Abadi, Rosaria; Safriliana, Retna; Zuhroh, Diana; Chandrarin, Grahita; Duma Sitinjak, Norman
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.2815

Abstract

Financial statements will function optimally if presented with qualitative elements, including easy-to-understand, reliable, comparable, and relevant. In preventing any acts of misrepresentation of financial statements, it is necessary to encourage the ownership of family shares. The research method uses quantitative analysis using the Moderator Regression Analysis (MRA) model. The results of this study indicate that in the first hypothesis, it is suspected that there is an influence of Pressure on financial statements fraud. From the results of the T-test, it is known that the sig value is smaller than 0.05, which is 0.000. The t-count value is greater than the t-table (5.461>1.661). This study concludes that the pressure variable influences fraud. The variable financial statements of Family Ownership cannot strengthen the impact of Competence on fraudulent financial statements, and the variable family ownership cannot enhance the effect of arrogance on fraudulent financial statements.
Determinants of Risk in Indonesian Islamic Banking: An Empirical Investigation Haryanto, Sugeng; Safriliana, Retna; Ridloah, Siti; Ariefudin, Muhammad Umar; Khotimah, Lidia Khusnul
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i1.20758

Abstract

Islamic banking has witnessed significant growth globally, including in Indonesia, with expansions in both fund mobilization and financing activities. This study analyzes the determinants of risk in Indonesian Islamic banks from 2009 to 2022, focusing on the effects of financing-to-deposit ratio (FDR), financing growth, efficiency, company size, capital adequacy ratio (CAR), and third-party fund (DPK), on non-performing financing (NPF). Utilizing unbalanced panel data and multiple linear regression, the research finds that financing growth and efficiency have negligible effects on risk. In contrast, FDR, company size, CAR, and DPK significantly influence it. Higher FDR is linked to increased risk, while larger banks and higher CAR are associated with reduced risk. The results suggest that Islamic banks should balance financing and deposits to manage risk effectively and emphasize the importance of efficient operations and sustainable growth. This research is limited to the internal aspects of banks as determinants of FDR. Future research could examine external factors and alternative risk measures to deepen the understanding of risk in Islamic banking.==============================================================================================================ABSTRAK – Determinan Risiko Perbankan Syariah di Indonesia: Suatu Kajian Empiris. Perbankan syariah mengalami pertumbuhan yang signifikan secara global, termasuk di Indonesia, terutama dalam hal mobilisasi dana dan aktivitas pembiayaan. Studi ini menganalisis faktor-faktor penentu risiko pada perbankan syariah di Indonesia periode 2009 - 2022. Secara spesifik, kajian ini menguji pengaruh FDR, pertumbuhan pembiayaan, efisiensi, ukuran perusahaan, CAR dan DPK terhadap pembiayaan bermasalah. Dengan menggunakan data panel tidak seimbang (unbalance) dan regresi linier berganda, penelitian ini menemukan bahwa pertumbuhan pembiayaan dan efisiensi tidak memiliki pengaruh yang signifikan terhadap risiko. Sebaliknya, FDR, ukuran perusahaan, CAR, dan DPK memberikan pengaruh yang signifikan terhadapnya. FDR berkorelasi positif dengan peningkatan risiko, sementara ukuran perusahaan dan CAR berkorelasi negatif dengan pengurangan risiko. Kajian ini menyarankan agar bank-bank syariah menyeimbangkan antara pembiayaan dengan simpanan sehingga dapat mengelola risiko secara efektif dengan penekanan pada efisiensi operasional dan pertumbuhan berkelanjutan. Penelitian ini dibatasi pada aspek internal bank sebagai determinan FDR. Penelitian selanjutnya dapat mengkaji faktor-faktor eksternal dan ukuran risiko alternatif untuk memperdalam pemahaman tentang risiko dalam perbankan syariah.
Corporate Financial Decisions, Financial Stability, and Firm Value in Indonesian Manufacturing Firms Sugeng Haryanto; Retna Safriliana; Nanda Arsy Mutiah; Muhammad Umar Ariefudin; Yanuar Bachtiar
Petra International Journal of Business Studies Vol. 8 No. 2 (2025): DECEMBER 2025
Publisher : Master of Management, School of Business and Management, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/petraijbs.8.2.206-218

Abstract

This study aims to analyze the effect of corporate financial decisions on firm value, with financial stability as a moderating variable. Firm size and firm age variables are used as control variables. Financial decisions consist of investment decisions, financing decisions, and dividend decisions. We include firm size and firm age as control variables. This study was conducted on manufacturing companies that went public on the Indonesian Stock Exchange. This study was conducted on manufacturing companies that went public on the IDX. The number of company samples was 123, and the number of analysis data was 1,230. The analysis technique used was moderated regression analysis (MRA). The study's findings indicate that financial decisions have a positive effect on firm value. Financial stability is able to strengthen the company's financial decisions on firm value. The study's findings show that corporate stability is essential information for investors.
Religiusitas Memediasi Pengaruh Love of Money Terhadap Persepsi Etika Tax Evasion Utomo, Langgeng Prayitno; Setia Budi Kurniawan; Etty Harya Ningsi; Retna Safriliana; Prihat Assih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8584

Abstract

Lack of ethical awareness and ambitious attitudes of individuals in companies to enrich themselves through tax evasion are the main causes of the high number of tax evasion cases in 2024 which increased reports from law enforcement with 1,469 taxpayers being examined. With religiosity acting as a mediating variable, the purpose of this study was to determine how love of money affects the perception of Tax Evasion ethics. All accounting students who took part in tax briefing in Jombang Regency became the research population. The sample selection technique used was purposive sampling and obtained 168 samples. The SEM-PLS method was used in data analysis. Based on the results of the study, love of money significantly increases a person's perception of Tax Evasion ethics, while religiosity has a negative impact that can be ignored. In addition, love of money effectively mediates the influence between love of money and perception of Tax Evasion ethics.
Financial Statement Fraud: Determinant of Hexagon Fraud Theory with Audit Committee as a Moderating Variable Safriliana, Retna; Ramadhan , Yossy Kautsar
Return : Study of Management, Economic and Bussines Vol. 4 No. 8 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i8.396

Abstract

This study aims to determine the potential for financial statement fraud using fraud hexagon theory analysis. Fraud hexagon is a concept that explains the factors that cause someone to commit fraud, namely pressure, capability, collusion, opportunity, rationalization, and arrogance. In this study, the pressure factor is proxied using financial stability. The capability factor is proxied using change of director. The collusion factor is proxied using state owned enterprises. The opportunity factor is proxied using the nature of industry. The rationalization factor is proxied using change in auditor. Finally, the arrogance factor is proxied using the frequency number of CEO's pictures. And adding the audit committee as a moderating variable. This study uses the F-Score Model to see the potential for financial statement fraud. The sample selection in this study used the purposive sampling method, with the sample criteria being infrastructure companies listed on the Indonesia Stock Exchange in 2021-2023. Based on these criteria, a sample of 69 companies was obtained during the three-year financial reporting period. This research was conducted using quantitative methods, the analysis techniques used were logistic regression analysis and hypothesis testing using the T test, as well as the coefficient of determination test. The results of this study indicate that the rationalization variable with the proxy change in auditor has proven to have a significant positive effect in detecting potential financial statement fraud. While the pressure variable proxied by financial stability; capability variable proxied by change of director; collusion variable; opportunity variable and arrogance variable have no effect in detecting potential financial statement fraud. Meanwhile, the audit committee is able to moderate the effect of collusion with the proxy state owned enterprises on the potential for financial statement fraud.
Co-Authors Abadi, Rosaria Abd. Syakur Ana Sofia Aryati Anorti Ika Wijaya Ariefudin, Muhammad Umar Awaliyah, Novia Bella Ayu, Roro Diajeng Rodiatul Fadilah Diana Zuhroh Diyah Sukanti Cahyaningsih Duma Sitinjak, Norman Edi Subiyantoro Etty Harya Ningsi Faizah, Nur Lailatul Grahita Chandrarin Gustiana, Kharisma Yogi Hermawan, Reza Ronny Ismau, Daymiliana Astrivani Khotimah, Lidia Khusnul Maria Felsiani Melan Martinus, Peter Maxion Sumtaky Muhammad Umar Ariefudin mujairimi, mujairimi Nancy Indah Susanti Boreel Nanda Arsy Mutiah Nia Arnela Anggraeni Novia Awaliyah Parawiyati Parawiyati Prihat Assih Prihat Assih Purweni Widhianingrum Ramadhan , Yossy Kautsar Setia Budi Kurniawan Setia Budi Kurniawan SETYAWAN, BAGUS Sihwahjoeni, Sihwahjoeni Silvi Asna Prestianawati Siti Muawanah Siti Ridloah Sugeng Haryanto Sugeng Haryanto Suprapti Suprapti Utomo, Langgeng Prayitno Wiwik Rahani Wuryan Andayani Yanuar Bachtiar Yanuarius Sarbunan Yohanes Fahik